Revised Code of Washington
Chapter 41.40 - Washington Public Employees' Retirement System.
41.40.057 - Establishment of service credit—Current and former employees—Employers admitted after July 23, 1995.

RCW 41.40.057
Establishment of service credit—Current and former employees—Employers admitted after July 23, 1995.

(1) This section applies to the establishment of membership service with employers admitted to the retirement system after July 23, 1995.
(2) For current employees, membership service may be established for periods of employment with an employer prior to the employer's admission into the retirement system by making the payments required by this section.
The employer must select one of the options in this subsection and apply it uniformly, except as provided in subsection (3) of this section. The required payment shall include the total member and employer contributions that would have been required from the date of each current member's hire.
(a) Option A: The employer makes all the required payments within fifteen years from the date of the employer's admission.
(b) Option B: The employer makes a portion of the required payments and the member pays the balance. The employer shall not be required to make its payments until the member has made his or her payments. Each member shall have the option to purchase the membership service.
(c) Option C: The member makes all of the required payments. Each member shall have the option to purchase the membership service.
All payments under options B and C of this subsection must be completed within five years from the date of the employer's admission, or prior to the retirement of the member, whichever occurs sooner. A member may not receive membership service credit under option B or C of this subsection until all required payments have been made.
(3) An employer shall not be required to purchase membership service under option A or B for periods of employment for which the employer made contributions to a qualified retirement plan as defined by 26 U.S.C. Sec. 401(a), if the contributions plus interest accrued cannot be transferred to the retirement system. If the employer does not purchase the membership credit under this subsection, the member may purchase the membership service under subsection (2)(c) of this section.
(4) A former employee who is an active member of the system and is not covered by subsection (2) of this section may establish membership service by making the required payments under subsection (2)(c) of this section prior to the retirement of the member.
(5) All payments made by the member under this section shall be placed in the member's individual account in the members' savings fund or the member's account for those members entering plan 3.

[ 2000 c 247 § 105; 1995 c 286 § 3.]

Structure Revised Code of Washington

Revised Code of Washington

Title 41 - Public Employment, Civil Service, and Pensions

Chapter 41.40 - Washington Public Employees' Retirement System.

41.40.005 - Provisions applicable to "plan 1," "plan 2," and "plan 3."

41.40.010 - Definitions.

41.40.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

41.40.020 - System created—Administration.

41.40.023 - Membership.

41.40.025 - Membership in system—Charter school employers and employees.

41.40.028 - Nonelective position employees employed for at least nine months—Deemed in eligible position, when.

41.40.034 - Purchase of additional service credit—Costs—Rules.

41.40.035 - Service credit prohibited for certain members of committees, boards, and commissions and for certain appointive and elective officials.

41.40.037 - Service by retirees—Break in employment requirement—Reduction of retirement allowance upon reemployment—Reestablishment of membership.

41.40.038 - Duty disability retirement recipients—Continued service credit.

41.40.042 - Members agree to deductions.

41.40.048 - Employer's contribution—Computation—Billing.

41.40.052 - Exemption from taxation and judicial process—Exceptions—Assignability—Deductions authorized.

41.40.054 - Disability retirement—Criminal conduct.

41.40.055 - Penalty for false statements.

41.40.056 - Establishment of service credit—Former employees—Employers admitted before July 23, 1995.

41.40.057 - Establishment of service credit—Current and former employees—Employers admitted after July 23, 1995.

41.40.058 - Transfer of service credit from statewide city employees' retirement system.

41.40.059 - Credit for service in Seattle's police relief and pension fund system.

41.40.061 - Credit for service in Seattle's police relief and pension fund system—Terms and conditions.

41.40.062 - Optional entry of system by political subdivisions or associations of political subdivisions—Procedure—School districts declared employers and eligible employees members of system—Exception.

41.40.068 - Hearing prior to appeal—Required—Notice.

41.40.073 - Hearing prior to appeal—Conduct of hearing.

41.40.078 - Judicial review in accordance with administrative procedure act.

41.40.082 - Appeal—No bond required.

41.40.088 - Education employment—Service credit—Computation.

41.40.092 - Transfer of cadet service credit to Washington state patrol retirement system.

41.40.0931 - Death benefit—Course of employment as a police officer—Occupational disease or infection.

41.40.0932 - Death benefit—Course of employment—Occupational disease or infection.

41.40.095 - Transfer of membership from judicial retirement system.

41.40.096 - Law enforcement officers—Dual membership—Plan 1 exception.

41.40.098 - Transfer of former service from judicial retirement system.

41.40.102 - Effect of certain accumulated vacation leave on retirement benefits.

41.40.103 - Benefit calculation—Limitation.

41.40.104 - Establishing, restoring service credit.

41.40.1041 - Prior service for plan 2 or 3 members—One-half service credit.

41.40.105 - Chapter not applicable to officers and employees of state convention and trade center.

41.40.108 - Higher education classified employees—Membership in the public employees' retirement system.

41.40.109 - Retirement system employer—Termination of status.

41.40.111 - Retirement system employer—Unit of government.

41.40.113 - Public safety employees' retirement system—Election—Membership.

41.40.124 - Discontinuing judicial retirement account plan contributions—Additional benefit—One-time irrevocable election—Justices and judges.

41.40.127 - Additional benefit for district or municipal court judges—One-time irrevocable election.

41.40.129 - Emergency medical services employee of a consortium of local governments—Credit for service prior to July 27, 2003.

41.40.131 - Purchase of life annuity benefit.

41.40.145 - Provisions applicable to plan 1.

41.40.150 - Termination of membership—Restoration of service credit.

41.40.160 - Creditable service.

41.40.163 - Purchase of service credit—Service at Washington State University.

41.40.170 - Credit for military service.

41.40.175 - Service credit for paid leave of absence—Application to elected officials of labor organizations.

41.40.180 - Retirement—Length of service.

41.40.183 - Annual increase amount—Legislature's rights reserved—No additional increases after June 30, 2011.

41.40.185 - Retirement allowances—Members retiring after February 25, 1972.

41.40.188 - Retirement allowance—Options—Retirement allowance adjustment—Court-approved property settlement.

41.40.189 - Retirement allowance—Adjustment eligibility.

41.40.190 - Retirement allowance—In lieu of allowance provided in RCW 41.40.185.

41.40.191 - Retirement allowance—Members with thirty years of service—Irrevocable election.

41.40.193 - Dates upon which retirement allowances accrue.

41.40.197 - Retirement allowance—Annual increases restricted after July 1, 2010—Eligibility.

41.40.1971 - Definition—"Beneficiary."

41.40.1984 - Minimum retirement allowance—Annual adjustment—Persons who become beneficiaries after June 30, 1995.

41.40.1985 - Permanent retirement allowance adjustment.

41.40.1986 - Permanent increase for specified beneficiaries age seventy or over.

41.40.1987 - Monthly benefit increase.

41.40.200 - Retirement for disability in line of duty—Applicability to certain judges.

41.40.210 - Duty disability retirement allowance for disability after age sixty.

41.40.220 - Allowance on retirement for duty disability—Before sixty.

41.40.230 - Nonduty disability—Applicability to certain judges.

41.40.235 - Nonduty disability retirement allowance—Amount—Maximum—Death benefit.

41.40.250 - Allowance on retirement for nonduty disability—Election.

41.40.260 - Withdrawal from system—Refund of contributions—Waiver of allowance, when.

41.40.262 - Elected officials—Restoration of withdrawn contributions.

41.40.270 - Death before retirement or within sixty days following application for disability retirement—Military service—Payment of contributions to nominee, surviving spouse, or legal representative—Waiver of payment, effect—Benefits.

41.40.280 - Department may withhold refunds of contributions.

41.40.300 - Benefits offset by workers' compensation or similar benefits.

41.40.310 - Periodical examination of disability beneficiaries—Benefits upon resumption of gainful employment.

41.40.320 - Disability beneficiary—Restoration to service.

41.40.330 - Contributions.

41.40.363 - Employer's contributions—Labor guild, association or organization.

41.40.404 - Justices or judges retirement allowance—In lieu of RCW 41.40.185.

41.40.408 - District or municipal court judges retirement allowances—In lieu of RCW 41.40.185.

41.40.610 - Provisions applicable to plan 2.

41.40.620 - Computation of the retirement allowance.

41.40.625 - Lump sum retirement allowance—Reentry—Conditions for reinstatement of service.

41.40.630 - Retirement for service.

41.40.633 - Member with terminal illness—Removal from system.

41.40.640 - Post-retirement cost-of-living.

41.40.660 - Options for payment of retirement allowances—Retirement allowance adjustment—Court-approved property settlement.

41.40.670 - Earned disability allowance—Applicability to certain judges—Disposition upon death of recipient.

41.40.680 - Application for and effective date of retirement allowances.

41.40.690 - Suspension of retirement allowance upon reemployment—Exceptions—Reinstatement.

41.40.700 - Death benefits.

41.40.710 - Service credit for paid leave of absence, officers of labor organizations, unpaid leave of absence, military service.

41.40.720 - Vested membership.

41.40.730 - Refund of contributions.

41.40.740 - Reentry.

41.40.748 - Commercial vehicle enforcement officers—Limited optional transfer to Washington state patrol retirement system.

41.40.749 - Certain commissioned officers—Limited optional transfer to Washington state patrol retirement system.

41.40.750 - Transfer of membership and service credit—Restoration of contributions and service credit.

41.40.760 - End of participation in judicial retirement account plan—Newly elected or appointed judges or justices.

41.40.763 - End of participation in chapter 41.28 RCW—Newly elected or appointed judges.

41.40.767 - Justices or judges retirement allowance—In lieu of RCW 41.40.620.

41.40.770 - District or municipal court judges retirement allowance—In lieu of RCW 41.40.620.

41.40.780 - Provisions applicable to plan 3—Plan 3 elements.

41.40.785 - Membership in plan 2 or plan 3—Irrevocable choice—Default.

41.40.787 - Right to waive benefit—Irrevocable choice.

41.40.790 - Computation of retirement allowance.

41.40.795 - Transfer period and basis—Additional transfer payment.

41.40.798 - Higher education employees—Option to transfer to plan 3—Limitation on supplemental benefits under RCW 28B.10.400.

41.40.801 - Application for and effective date of retirement allowances.

41.40.805 - Leaves of absence—Military service.

41.40.811 - Purchased service credit—Allocation.

41.40.815 - Lump sum payments—Reentry.

41.40.820 - Retirement eligibility.

41.40.823 - Member with terminal illness—Removal from system.

41.40.825 - Disability allowance—Death of recipient.

41.40.830 - Restored, purchased service credit under plan 2—Transfer to plan 3.

41.40.835 - Death benefits.

41.40.840 - Postretirement cost-of-living.

41.40.845 - Options for payment of retirement allowances—Court-approved property settlement.

41.40.850 - Suspension of retirement allowance upon reemployment—Exception—Reinstatement.

41.40.870 - Discontinuing judicial retirement account plan contributions—Additional benefit—One-time irrevocable election—Justices and judges.

41.40.873 - Additional benefit for district or municipal court judges—One-time irrevocable election.

41.40.877 - Justices or judges retirement allowance—In lieu of RCW 41.40.790.

41.40.880 - District or municipal court judges retirement allowance—In lieu of RCW 41.40.790.

41.40.920 - Effective date—1977 ex.s. c 295.

41.40.930 - Benefits not contractual right until March 1, 2002.

41.40.931 - Effective dates—2000 c 247.

41.40.932 - Subchapter headings not law—2000 c 247.