Washington Administrative Code

(1) Base contract. Payments authorized under a base contract may be earnable compensation.(a) Payments made to classroom teachers for the provision of educational services are earnable compensation.(b) Payments made to administrators and principals for the provision of administra…

Bonuses you receive for attaining National Board for Professional Teaching Standards certification are earnable compensation.[Statutory Authority: RCW 41.50.050(5) and 41.32.010(10). WSR 08-19-106, § 415-112-4602, filed 9/17/08, effective 10/18/08; WSR 05-12-108, § 415-112-4602, …

Bonuses for meeting certain performance goals or working under unusual conditions, such as over enrollment, are earnable compensation because they are paid for services provided.[Statutory Authority: RCW 41.50.050(5) and 41.32.010(10). WSR 05-12-108, § 415-112-4603, filed 5/27/05…

Compensation you receive and apply toward a benefit plan under I.R.C. Section 125 may be earnable compensation. If you have an absolute right to receive cash instead of the fringe benefit, the payment is earnable compensation. If you have no cash option, the value of the fringe b…

(1) A retroactive salary increase occurs when your rate of pay is increased and made retroactive to a prior date. You receive a lump sum payment for the increased amount earned during the earlier period.Example:John's salary is $2000 per month. On April 10, his salary is increase…

(1) Severance pay earned over time.(a) Plan 1. Severance pay must be earned over time in the same manner as annual leave or sick leave in order to be deferred compensation for services previously provided and to be reportable in Plan 1. Severance pay is earned over time if the em…

Amounts withheld from your salary or wages are earnable compensation. Examples include:(1) Your employee contributions to TRS (compare WAC 415-112-480 regarding employer contributions);(2) Amounts withheld for federal income tax purposes; and(3) Other authorized voluntary deducti…

If you take a leave without pay to serve in the legislature, you are entitled to service and earnable compensation credit according to this section.(1) Plan 1. The salary you would have earned in the position from which you took leave of absence is earnable compensation if you se…

If paid leave is not based upon earned leave accumulated over time, the payment is not for services previously provided and is generally not earnable compensation. Exceptions identified in RCW 41.32.267, 41.32.810 and 41.32.865 are reportable, and contributions are due on these p…

If you receive leave through the leave sharing program created by RCW 41.04.660, the compensation you receive from your employer for that leave is earnable compensation.[Statutory Authority: RCW 41.50.050(5), 41.04.660. WSR 06-18-006, § 415-112-474, filed 8/24/06, effective 9/24/…

If you take an authorized leave of absence to serve as an elected official of a labor organization and you receive payment from your employer during your leave, the payments may be earnable compensation, even if the union reimburses your employer. To qualify as earnable compensat…

(1) When you receive payments upon reinstatement or instead of reinstatement, such payments are earnable compensation to the extent they are equivalent to the salary you would have earned by working in your position. RCW 41.32.010 defines these payments as earnable compensation e…

Fringe benefits provided by an employer are not a salary or wage, and are not earnable compensation. Fringe benefits include, but are not limited to:(1) Employer retirement contributions;(2) Any type of insurance such as medical, dental or life insurance; and any employer contrib…

(1) Disability insurance payments are not earnable compensation, whether the payments come directly from the employer or from an insurance company.(2) Workers' compensation payments are not earnable compensation.Example:Susan, an employee on unpaid disability leave, submits her w…

Payments made by an employer that are outside the employer's legal authority are not earnable compensation.Example:School districts are prohibited by RCW 28A.400.220 from increasing an employee's salary instead of providing a fringe benefit. If a district increased a person's sal…

If you receive an additional payment only on the condition of taking an action other than providing service to your employer, the payment is not earnable compensation.Example:An employer offers to make a contribution to Joe's deferred compensation plan only if Joe agrees to have …

Reimbursements are not earnable compensation. Typical reimbursement payments include mileage reimbursements for use of a private car on employer business, or meal and lodging reimbursements for business trips.[Statutory Authority: RCW 41.50.050(5) and 41.32.010(10). WSR 05-12-108…

A payment made as an incentive to retire or terminate is not a payment for services provided, and is not earnable compensation.Example:A collective bargaining agreement authorizes a school district to pay employees a higher salary during the last two years of employment if the em…

You may retire from Plan 1:(1) At age sixty with a minimum of five years of service. You may not use service credit you purchased for professional preparation or military service to meet the five-year minimum;(2) At age fifty-five with a minimum of twenty-five years of service; o…

Upon retirement from Plan 1 for service under RCW 41.32.480 or disability under RCW 41.32.550 (1)(c), you must choose to have your retirement benefit paid to you by one of the options described in this section. You may also select an optional supplemental cost-of-living (COLA) ad…

Upon retirement for service under RCW 41.32.765 or 41.32.875, or disability under RCW 41.32.790 or 41.32.880, you must choose to have the defined benefit portion of your retirement benefit paid to you by one of the options described in this section.(1) Which option will pay my be…

You should apply for retirement benefits at least thirty days before your intended retirement date. You can apply online at the department's website or by submitting to the department:(1) A completed and signed retirement application, verified by a notarized signature or other me…

The department will approve your application for service retirement only after you:(1) Submit a properly completed form according to the provisions of WAC 415-112-507;(2) Meet the age and service requirements in WAC 415-112-500 for Plan 1, WAC 415-112-501 for Plan 2, or WAC 415-1…

A member of TRS enters retirement status when he or she:(1) Has separated from service or employment as defined in RCW 41.32.010(48);(2) Has no written agreement to return to employment; and(3) Has applied for retirement, the accrual date has been determined under WAC 415-112-520…

(1) The department will issue your first retirement allowance payment at the end of the month in which you retire.(2) If your accrual date is prior to the date your application is approved, you will receive a lump sum payment of the amount that has accrued prior to your first pay…

(1) When you apply for retirement, you will begin to receive a provisional retirement allowance.(a) The department will calculate the provisional allowance based on:(i) The data for service credit and earnable compensation in the department's system at the time it is calculated;(…

(1) How soon can I return to work after I retire without impacting my TRS retirement benefit?(a) You may begin working immediately after you retire without impacting your TRS retirement benefit if:(i) You go to work for a private employer;(ii) You are an independent contractor as…

This rule establishes a method to actuarially recompute your defined benefit retirement allowance if you are a Plan 2 or Plan 3 member who retires, reenters TRS membership causing your retirement allowance to stop, and then retires again.(1) The department will:(a) Recompute your…

(1) If you have retired from another retirement system authorized by the laws of this state, you cannot participate in TRS membership unless:(a) You established membership in TRS prior to March 19, 1976;(b) You accrued less than fifteen years of service credit in the other retire…

RCW 41.32.4851 entitles certain TRS Plan 1 retirees and beneficiaries to a minimum monthly allowance. Subsection (3) of this section provides the amount of the minimum allowance and explains how it may be adjusted.(1) Do I qualify for the minimum allowance? Except as provided in …

As a member or the beneficiary of a deceased member of TRS Plan 1, you are covered for benefits under the temporary disability program according to the provisions of RCW 41.32.540.[Statutory Authority: RCW 41.50.050(5). WSR 04-21-080, § 415-112-600, filed 10/20/04, effective 11/2…

When a member applies for temporary disability benefits, the member may designate a beneficiary. Any temporary disability benefits that have accrued and are payable upon the death of the member will be paid to the deceased member's designated beneficiary or to the member's estate…

(1) If you qualify for a disability retirement allowance without first qualifying for temporary disability benefits, your retirement allowance will start according to the provisions governing service retirement in WAC 415-112-520.(2) If you qualify for a disability retirement all…

The provisions of RCW 41.32.570 with regard to service in public education by a retired teacher applies equally to TRS Plan 1 members retired for disability.[Statutory Authority: RCW 41.50.050(5) and 41.32.570. WSR 05-12-108, § 415-112-630, filed 5/27/05, effective 6/27/05. Statu…

(1) For purposes of TRS Plan 1 death benefits under RCW 41.32.520, a dependent must be a dependent as defined in 26 U.S.C. 152.(2) The department must receive proof that the beneficiary stands in the necessary relationship to the member, and that either:(a) The member had provide…

(1) If you die before retirement, the following statutes govern any distribution from your account:(a) RCW 41.32.520 for Plan 1 members;(b) RCW 41.32.805 for Plan 2 members;(c) RCW 41.32.895 for Plan 3 members' defined benefits; and(d) RCW 41.34.070 for Plan 3 members' defined co…

(1) Purpose. The rules adopted in this chapter further define and clarify the application of the portability statutes, chapter 41.54 RCW. Chapter 41.54 RCW allows:(a) Service in dual member systems to be combined to determine service retirement eligibility; and(b) Compensation ea…

(1) All definitions in RCW 41.54.010 and WAC 415-02-030 apply to terms used in this chapter. Other terms relevant to the administration of chapter 41.54 RCW are defined in this chapter.(2) Average compensation means the compensation used by a particular retirement system to calcu…

You must meet all of the following criteria to be a dual member:(1) You must be a participating member of a dual member system. You must be a current member participant in at least one of the systems listed in WAC 415-113-030 to be a dual member. You may have established dual mem…

(1) If you terminate your status as a participating member, you also terminate your status as a dual member. If you are no longer a member participant in any dual member system, you are no longer a dual member. If you later become a member of a dual member system, you again becom…

(1) You may reestablish service credit terminated by a withdrawal of contributions from a prior system. If you repay contributions you withdrew from a prior dual member system plus interest from the date of withdrawal you will recover the service terminated by the withdrawal. To …

To be eligible for a multiple system benefit, you must meet the criteria listed in this section.(1) You may retire for service or disability. You may retire with a multiple system benefit if you retire from all systems for service. You may also retire with a disability retirement…

You are not required to retire with a multiple system benefit. You may elect to retire from a system or systems without the benefits or restrictions of chapter 41.54 RCW. If you choose to retire from more than one system without receiving a multiple system benefit, you are not su…

(1) You may combine service to determine retirement eligibility. You may combine your service in all systems to determine your eligibility for a disability or service retirement allowance from your current system, a service retirement allowance from your prior system, or an index…

(1) You can substitute base salary between systems.(a) If you choose to retire with a multiple system benefit, you may substitute your base salary under one dual member system for your includable compensation in a second dual member system for purposes of computing a retirement a…

(1) May I combine service credit from more than one retirement system to receive an indexed retirement allowance? If you are a dual member, you may combine service credit from any dual member system to be eligible for an indexed retirement allowance.(2) How will my indexed retire…

(1) You may earn service credit in a DRS system and in a first class city (FCC) retirement system for the city of Seattle, Spokane, or Tacoma at the same time if:(a) You work for a DRS employer and an employer covered by an FCC retirement system; and(b) Your employer cannot repor…