WSR 07-18-025

PROPOSED RULES

DEPARTMENT OF

RETIREMENT SYSTEMS

[ Filed August 27, 2007, 10:06 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 07-10-030.

     Title of Rule and Other Identifying Information: WAC 415-02-100 Can I have my insurance premiums deducted from my retirement allowance?

     Hearing Location(s): Department of Retirement Systems, 6835 Capitol Boulevard, Conference Room 115, Tumwater, WA 98501, on October 9, 2007, at 11:00 a.m.

     Date of Intended Adoption: October 12, 2007.

     Submit Written Comments to: Sarah Monaly, Rules Coordinator, Department of Retirement Systems, P.O. Box 48380, Olympia, WA 98504-8380, e-mail sarahm@drs.wa.gov, fax (360) 753-3166, by 5:00 p.m. on October 9, 2007.

     Assistance for Persons with Disabilities: Contact Sarah Monaly by October 2, 2007, phone (360) 664-7291, TDD (360) 586-5450 or (866) 377-8895.

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The purpose of this proposal is to amend WAC 415-02-100, which relates to insurance premium deductions by retirees. The Pension Protection Act (2006) allows eligible retired public safety officers to elect to exclude up to $3,000 of their retirement benefit from taxable income each year for qualified health insurance premiums. The department is proposing an amendment that reflects these changes.

     Reasons Supporting Proposal: The Pension Protection Act of 2006 requires changes to current department of retirement systems rules.

     Statutory Authority for Adoption: RCW 41.50.050(5).

     Statute Being Implemented: Public Law 109-280 (2006).

     Rule is necessary because of federal law, Pension Protection Act, Public Law 109-280 (2006) (amends 26 U.S.C. (1986, as amended)).

     Name of Proponent: Department of retirement systems, governmental.

     Name of Agency Personnel Responsible for Drafting: Sarah Monaly, P.O. Box 48380, Olympia, WA 98504-8380, (360) 664-7291; Implementation and Enforcement: Cathy Cale, P.O. Box 48380, Olympia, WA 98504-8380, (360) 664-7305.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. These rules have no effect on businesses.

     A cost-benefit analysis is not required under RCW 34.05.328. The department of retirement systems is not one of the named departments in RCW 34.05.328.

August 27, 2007

Sarah Monaly

Rules Coordinator

OTS-9745.2


AMENDATORY SECTION(Amending WSR 06-21-001, filed 10/4/06, effective 11/4/06)

WAC 415-02-100   ((Retiree insurance premium deductions -- Enrollment requirements.)) Can I have my insurance premiums deducted from my retirement allowance?   (1) The department will ((not)) only accept requests by retirees ((of any of the systems that the department administers)) to deduct insurance premiums ((for any kind of insurance)) from retirement allowances ((unless)) if one of the following conditions is met:

     (a) The retiree's insurance provider has at least twenty-five such retirees enrolled in a ((withholding)) deduction program and has an established agreement with the department; or

     (b) The retiree was an eligible public safety officer, as defined by Internal Revenue Code (IRC) 402(l), who has elected to participate in the federal tax savings program on health benefits for public safety officers under IRC 402(l). The retiree's insurance provider must have an established agreement with the department. ((Any qualified provider who drops below twenty-five participants will be suspended if they))

     (2) For insurance providers under subsection (1)(a) of this section, the department may suspend deductions if the provider has fewer than twenty-five participants and remains under twenty-five participants for ninety days.

     (3) This rule applies to all retirement systems administered by the department.

[Statutory Authority: RCW 41.50.050(5). 06-21-001, § 415-02-100, filed 10/4/06, effective 11/4/06. Statutory Authority: RCW 41.50.050. 00-10-016, § 415-02-100, filed 4/21/00, effective 5/22/00. Statutory Authority: RCW 41.50.050(5) and 41.50.090. 84-24-017 (Order V), § 415-02-100, filed 11/28/84.]

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