DRS Rules Center
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About the Rules Center
The Rules Center is the central source of information for all Department of Retirement System (DRS) rules. Rules are also known as Washington Administrative Code (WAC). State agencies adopt rules to implement state and federal law. The legal requirements for rule-making are found in the Administrative Procedure Act, Chapter 34.05 RCW.
Find more information about rule-making or WACs by visiting the Office of the Code Reviser, the Washington State Register and the Joint Administrative Rules Review Committee websites.
DRS Rule Preproposals
All agencies file their preproposals with the Code Reviser’s Office for publication in the Washington State Register (WSR). The WSR numbers shown on the right side of the table are assigned by the Code Reviser’s Office. Select a WSR number to go directly to the preproposal notice.
| Topic | WSR Number |
|---|---|
| Calculating dual member benefits: The Department of Retirement Systems is developing a rule to clarify how dual member benefits are calculated when one retirement system permits the use of out-of-state service or accrued sick leave to qualify for benefits, while the other does not. | 26-01-090 |
| Reretirement calculations: Clarifying how DRS calculates retirement benefits for members who retire, go back to work for a DRS-covered employer, and then retire again later. | 25-23-060 |
| Requests for information: Creating a streamlined process to manage requests for information that DRS sends to employers. | 25-23-102 |
| Nonspouse survivor benefit options: To comply with Internal Revenue Service (IRS) regulations governing nonspousal survivor benefits from a retirement plan. DRS began this rulemaking in 2021, paused it, and is resuming this work as of December 2025. | 21-04-142 |
| Purchase of pension service credit for authorized leaves of absence: Rule making to implement chapter 112, Laws of 2025, which allows members of the law enforcement officer and firefighter retirement system Plan 2 to purchase service credit when they retire after an authorized leave of absence. | 25-19-088 |
| Administrative factors: Providing additional clarity regarding the Department of Retirement Systems' use of administrative factors. | 25-15-164 |
Proposed Rule Hearings
| Proposed Rules | Washington State Register Citations/Hearing Information |
|---|---|
| SECURE Act 2.0; Roth catch-up contributions: Beginning in January 2026, Section 603 of the SECURE Act 2.0 requires participants who are high-wage earners under the Internal Revenue Service wage threshold to make any age 50-plus catch-up contributions on a post-tax basis through Roth instead of on a pretax basis. The Department of Retirement Systems must carry out rule-making to align its rules with this requirement. | Preproposal: 25-11-036 Proposal: 25-24-093 Date: January 8, 2026 To participate online: Teams link: Click here to join the meeting Meeting ID: 244 227 909 755 63 Passcode: yH6hM7Tw To participate by phone: 833-322-1218 Code: 468 381 155# |
Expedited Rule-Making
DRS Notices of Expedited Rule-Making (CR-105)
Expedited rule-making is a shortened rule making process only used in select circumstances. RCW 34.05.353 outlines the types of changes that an agency can make to a rule without filing a CR-101 or CR-102, or having a public hearing. For example, an agency can correct a typographical error or update an address through expedited rule-making.
All agencies file their notices of expedited rule-making with the Washington State Register (WSR). If after reviewing the notice you object to the agency using expedited rule-making for the proposed changes, please contact the Department’s Rules Coordinator. You have 45 days from the notice’s publication in the WSR to object. Contact DRS to participate in rule-making.
| Topic | WSR Number |
|---|---|
| NA | NA |
Recently Adopted Rules
| Rules Adopted | Washington State Register Citations |
|---|---|
| Volunteer firefighter participation in the state Deferred Compensation Program: Rule-making to implement chapter 52, Laws of 2025, regarding volunteer firefighter participation in the state Deferred Compensation Program. | Preproposal: 25-11-084 Proposal: 25-16-095 Adoption: 25-20-010 Concise Explanatory Statement Effective date: September 19, 2025 |
| School employee post-retirement restrictions: Under chapter 284, Laws of 2025, certain school employee postretirement employment restrictions will expire on January 1, 2030, instead of expiring on July 1, 2025. This change affects three pension plans: The Teachers' Retirement System, the School Employees' Retirement System, and the Public Employees' Retirement System. | Preproposal: 25-11-090 Proposal: 25-15-101 Adoption: 25-19-015 Concise Explanatory Statement Effective date: September 5, 2025 |
| Revising rule language regarding domestic partnerships: Clarifying that a registered domestic partnership is treated the same as a spousal relationship for purposes of selecting a retirement benefit option. | Preproposal: 25-09-100 Proposal: 25-14-090 Adoption: 25-18-099 Concise Explanatory Statement Effective date: October 3, 2025 |
| PSERS membership for DSHS: Allowing membership in the Public Safety Employees Retirement System for certain Department of Social and Health Services employees to align with the requirements of chapter 359, Laws of 2024. | Preproposal: 25-06-074 Proposal: 25-10-084 Adoption: 25-15-017 Concise Explanatory Statement Effective date: July 8, 2025 |
| Revising the definition of firefighter: Revising WAC 415-104-225 to align the definition of firefighter with the requirements of chapter 304, Laws of 2024, Part II. | Preproposal: 24-24-079 Proposal: 25-09-118 Adoption: 25-13-061 Concise Explanatory Statement Effective date: July 1, 2025 |
| Revising WACs regarding cafeteria plans to improve clarity: Some DRS WACs regarding cafeteria plans include language regarding deferred payments, while IRS requirements say that cafeteria plans cannot include deferred compensation. The language in these DRS WACs does not actually conflict with IRS requirements, because “deferred payments” and “deferred compensation” have different legal meanings within the context of the tax code, but DRS revised the language to avoid confusion. | Preproposal: 24-17-140 Proposal: 25-04-050 Adoption: 25-09-022 Concise Explanatory Statement Effective date: May 8, 2025 |
| LEOFF Benefit enhancement / tax rate: This rule clarifies provisions of 2022 legislation that offers new retirement benefits for LEOFF Plans 1 and 2. In addition, the rule will bring WAC language into alignment with Internal Revenue Service taxation requirements. | Preproposal: 23-05-087 Proposal: 25-05-100 Adoption: 25-09-023 Concise Explanatory Statement Effective date: April 9, 2025 |
| Invoicing LEOFF Plan 2 employers for benefit overpayments directly related to erroneous reporting of member information: Revising WACs 415-02-075 and 415-104-112 to clarify when repaying overpaid LEOFF Plan 2 benefits is the employer’s responsibility versus the retiree’s responsibility. The revisions will bring these WACs into alignment with the requirements of chapter 304, Laws of 2024, Sections 301 through 303. | Preproposal: 24-17-144 Proposal: 24-23-041 Adoption: 25-03-027 Concise Explanatory Statement Effective date: January 8, 2025 |
Participating in Rules Development
Often DRS uses public meetings and ad hoc committees to help develop rules. To participate, contact the rules coordinator. Be sure to include your email and return postal address.
Email drs.rules@drs.wa.gov or call 800-547-6657
