WSR 08-19-106

PERMANENT RULES

DEPARTMENT OF

RETIREMENT SYSTEMS

[ Filed September 17, 2008, 8:44 a.m. , effective October 18, 2008 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: The purpose of this rule-making order is to adopt changes to WAC 415-112-401 What types of payments are considered earnable compensation? and 415-112-4602 Are bonuses for National Board for Professional Teaching Standards certification earnable compensation? SB 6657, passed by the 2008 legislature, made bonuses received by members of the teachers' retirement system for attaining certification by the National Board for Professional Teaching Standards includable as earnable compensation. As a result, the department of retirement systems needs to updates its rules.

Citation of Existing Rules Affected by this Order: Amending WAC 415-112-401 and 415-112-4602.

Statutory Authority for Adoption: RCW 41.50.050(5).

Other Authority: For WAC 415-112-401 is chapter 41.32 RCW; and for WAC 415-112-4602 is RCW 41.32.010(10).

Adopted under notice filed as WSR 08-16-115 on August 5, 2008.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 2, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 2, Repealed 0.

Date Adopted: September 17, 2008.

Sandra J. Matheson

Director

OTS-1817.1


AMENDATORY SECTION(Amending WSR 05-12-042, filed 5/25/05, effective 6/25/05)

WAC 415-112-401   What types of payments are considered earnable compensation?   The following table indicates whether certain types of payments are earnable compensation under TRS Plan 1, 2 or 3 and provides a cross-reference to the specific WAC.

Type of Payment TRS 1 Earnable Compensation? TRS 2/3 Earnable Compensation?
Annual Leave Cash Outs Yes - WAC 415-112-415 No - WAC 415-112-415
Base Contract Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Car Allowances No - WAC 415-112-413011 No - WAC 415-112-41301
Cafeteria Plans Yes - WAC 415-112-4604 Yes - WAC 415-112-4604
Deferred Wages Yes - WAC 415-112-4609 Yes - WAC 415-112-4609
Disability Payments No - WAC 415-112-482 No - WAC 415-112-482
Employer Provided Vehicle No - WAC 415-112-4132 No - WAC 415-112-413
Employer Taxes/Contributions No - WAC 415-112-4609 No - WAC 415-112-4609
Evening/Summer School Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Extracurricular Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Fringe Benefits, including insurance No - WAC 415-112-480 No - WAC 415-112-480
Illegal Payments No - WAC 415-112-485 No - WAC 415-112-485
Legislative Leave Yes - WAC 415-112-471 Yes - WAC 415-112-471
Longevity/Education Attainment Pay Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
National Board of Professional Teaching Standards Certification Bonus ((No)) Yes - WAC 415-112-4602 ((No)) Yes - WAC 415-112-4602
Nonmoney Maintenance Yes - WAC 415-112-4123 No - WAC 415-112-412
Optional Payments No - WAC 415-112-487 No - WAC 415-112-487
Performance Bonuses Yes - WAC 415-112-4603 Yes - WAC 415-112-4603
Retroactive Salary Increase Yes - WAC 415-112-4607 Yes - WAC 415-112-4607
Reimbursements No - WAC 415-112-489 No - WAC 415-112-489
Reinstatement Payments Yes - WAC 415-112-477 Yes - WAC 415-112-477
Retirement or Termination Bonuses No - WAC 415-112-490 No - WAC 415-112-490
Severance Pay - Earned Over Time Yes - WAC 415-112-4608 No - WAC 415-112-4608
Severance Pay - Not Earned Over Time No - WAC 415-112-4608 No - WAC 415-112-4608
Sick Leave Cash Outs No - WAC 415-112-417 No - WAC 415-112-417
Supplemental Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Time Off with Pay Yes - WAC 415-112-473 Yes - WAC 415-112-473
Union Leave4 Yes - WAC 415-112-475 Yes - WAC 415-112-475
Workers' Compensation No - WAC 415-112-482 No - WAC 415-112-482

1A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301.

2A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.

3A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.

4Only specific types of union leave are reportable. See WAC 415-112-475.

[Statutory Authority: RCW 41.50.050(5) and chapter 41.32 RCW. 05-12-042, 415-112-401, filed 5/25/05, effective 6/25/05.]


AMENDATORY SECTION(Amending WSR 05-12-108, filed 5/27/05, effective 6/27/05)

WAC 415-112-4602   Are bonuses for National Board for Professional Teaching Standards certification earnable compensation?   Bonuses you receive for attaining National Board for Professional Teaching Standards certification are ((not)) earnable compensation.

[Statutory Authority: RCW 41.50.050(5) and 41.32.010(10). 05-12-108, 415-112-4602, filed 5/27/05, effective 6/27/05.]

Washington State Code Reviser's Office