HB 1270 - LEOFF Plan 2 Career Change
Effective July 24, 2005, LEOFF Plan 2 retirees who are currently employed or who return to work in a non-LEOFF-covered eligible position have the option to become a member and suspend their pension benefits, or to not make retirement contributions and continue receiving LEOFF pension benefits without interruption.
The member must document the choice to become a member or not to become a member using the LEOFF Plan 2 Re-employment form. The retiree completes the form, and the employer mails the form to DRS.
This chart provides the information you need to correctly report a LEOFF Plan 2 retiree returning to work.
No changes apply to LEOFF retirees returning to LEOFF positions that are full time, fully compensated employment as law enforcement officers or firefighters. These employees are still required to return to active LEOFF membership.
Refer to DRS e-mail E05-012: LEOFF Plan 2 Re-employed Retirees Update sent July 26, 2005. For a copy of the email, contact ESS.