Rules Center - New Rules

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(Note: Adopted rules may be different from the proposed rules.)

Rules Adopted WA State Register Citations
Administrative Factors – Purchasing service credit past deadline date, and purchasing service credit in Teachers Retirement System Plans 2 and 3 for out-of-state teaching:

Factors are being updated and the formula for calculating the cost for the purchased service credit will change. For more information, please see Administrative Factors for Establishing or Restoring Service Credit Past the Deadline

Preproposal: 13-23-091
Proposal: 14-03-120
Concise Explanatory Statement
Adoption: 14-06-053
Effective: October 1, 2014

Distribution of Plan 3 defined benefits after the death of a member who has not yet retired; and removing the witness signature requirement on the beneficiary designation form:

This rule-making activity clarifies when a member's eligible surviving spouse and minor children will be entitled to receive the defined benefit portion of Plan 3. These amendments also update the rules to reflect current agency policy no longer requiring a witness signature on the beneficiary designation form.

Preproposal: WSR 13-23-092
Proposal: 14-03-121
Concise Explanatory Statement
Adoption: 14-06-056
Effective: March 30, 2014

WAC 415-02-300 - How does the department adopt and use actuarial factors?

Legislation passed in 2012 (SB 6378) gradually lowers the long-term assumed rate of return for most of the pension systems over the next three biennia, which may result in more frequent updates to actuarial factors used in the calculation of retirement costs and benefits. Removing the factors from WAC, and establishing in rule a process for adopting and publishing the factors, will allow the Department to maintain transparency and remain responsive to its customers’ and stakeholders’ interests while updating the factors as necessary. This rule-making activity also revises or repeals thirty-two other rules that include or refer to actuarial factors.

Preproposal: WSR 13-12-056
Proposal: WSR 13-15-171
Concise Explanatory Statement
Adoption: WSR 13-18-034
Effective: October 1, 2013

Revising WAC 415-110-685 Am I eligible for membership and service credit as a classified substitute? and 415-112-140 Am I eligible for membership and service credit as a substitute teacher?

Repealing WAC 415-110-605 Do I qualify for retirement from Plan 3?, 415-112-501 Do I qualify for retirement from Plan 2?, and 415-112-502 Do I qualify for retirement from Plan 3?

Implements the provisions of 2ESB 6378 related to changing the retirement allowance reductions for members who begin membership in PERS, SERS or TRS on or after May 1, 2013, and subsequently retire after reaching age fifty-five and completing thirty or more years of service. These changes are necessary to clarify when membership begins for substitutes who establish membership by purchasing service credit on or after May 1, 2013.

Changes Other than Editing from Proposed to Adopted Version: The text being adopted reflects minor revisions from the text proposed in WSR 13-05-080. The changes relate to eligibility for membership based on work performed in prior periods.

(See WSR 13-08-055 for text of the new rules as adopted.)

Preproposal: WSR 12-22-077
Proposal: WSR 13-05-080
Concise Explanatory Statement
Adoption: WSR 13-08-055
Effective: May 1, 2013

WAC 415-02-177 - May I purchase additional service credit?

Corrects the administration of retirement benefits when a retiree who has purchased additional service credits returns to work and exceeds the hours limit for continuing pension payments. Retirees who exceed the return-to-work limits will have their retirement benefit suspended, including any portion that is attributable to purchased service credit.

Preproposal: WSR 12-22-063 Proposal: WSR 13-03-154
Hearing: February 26, 2013
Concise Explanatory Statement
Adoption: 13-06-025
Effective: April 1, 2013

Internal Revenue Code Compliance (Permanent rules):

Amending rules that define limitations on maximum benefits and maximum contributions (WAC 415-02-740) and compliance with Internal Revenue Code (IRC) rollover rules (WAC 415-02-751). These changes codify existing practices, and are necessary to ensure the Department's continued compliance with IRS requirements for plan qualification.

Preproposal: 12-06-014
Proposal: 12-18-073
Hearing: October 9, 2012
Concise Explanatory Statement
Adoption: 12-12-036
Effective: November 10, 2012

Emergency Rule-Making - WAC 415-02-740, What are the IRS limitations on maximum benefits and maximum contributions?

WAC is being amended to ensure compliance with the Internal Revenue Code requirements and continued plan qualification.

Adoption: 12-15-037
Effective: July 13, 2012

WAC 415-02-130, Will I receive retirement and account information?

WAC is being reviewed to ensure it is accurate, up-to-date, and written in "Plain English".

Preproposal: 11-18-091
Proposal: 12-08-056
Adoption: 12-12-047
Effective: July 2, 2012

Engrossed Substitute House Bill (ESHB) 1981, Chapter 47, Laws of 2011

Requires the Department of Retirement Systems to collect employer contributions from each state institution of higher education and deposit those contributions into a newly established higher education retirement plan supplemental benefit fund. Newly created and amended rules will ensure compliance with ESHB 1981.

Preproposal: 11-23-183
Proposal: 12-06-078
Adoption: 12-10-057
Effective: June 1, 2012

Default Investment Option for Plan 3

The Washington State Legislature has enacted legislation which changes the default investment option for new members of the defined contribution portion of the plan 3 retirement systems.

Preproposal: 11-11-033
Proposal: 11-15-039
Adoption: 11-18-018
Effective Date: September 26, 2011

Internal Revenue Code (IRS) Section 401(h) retiree medical accounts

The Washington State Legislature has enacted legislation providing for the payment of medical benefits for retirees of the Law Enforcement Officers and Fire Fighters' (LEOFF) Plan 2 who are totally disabled in the line of duty and survivors of LEOFF Plan 2 and the Washington State Patrol Retirement System Plans 1 and 2 who are killed in the line of duty. The Department will create a rule to implement retiree medical accounts established under Internal Revenue Code 401(h).

Preproposal: 11-07-066
Proposal: 11-15-011
Adoption: 11-18-017
Effective Date: September 26, 2011

Internal Revenue Code (IRC) Compliance

The purpose of this proposal is to update and rewrite rules to comply with the Federal Internal Revenue Code.

Preproposal: 06-12-045
Proposal: 10-21-069
Adoption: 10-24-099
Effective Date: January 1, 2011