BILL REQ. #:  Z-0776.1 

Read first time 01/15/08.   Referred to Committee on Ways & Means.

     AN ACT Relating to coordination of benefit plans that allow state and public employees to pay on a pretax basis to participate in benefits offered under sections 125 and 129 of the internal revenue code, including transfer of the dependent care assistance program to the health care authority; amending RCW 41.05.300, 41.05.310, 41.05.320, 41.05.123, 41.05.330, 41.05.340, 41.05.350, 41.05.360, 28B.50.874, and 41.50.780; reenacting and amending RCW 41.05.011; adding a new section to chapter 41.05 RCW; creating a new section; repealing RCW 41.04.600, 41.04.605, 41.04.610, 41.04.615, 41.04.620, 41.04.625, 41.04.630, 41.04.635, 41.04.640, and 41.04.645; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 41.05 RCW to read as follows:
     (1) All powers, duties, and functions of the department of retirement systems pertaining to the dependent care assistance program are transferred to the health care authority.
     (2)(a) All reports, documents, surveys, books, records, files, papers, or written material in the possession of the department of retirement systems pertaining to the powers, functions, and duties transferred shall be delivered to the custody of the health care authority. All funds, credits, or other assets held in connection with the powers, functions, and duties transferred shall be assigned to the health care authority.
     (b) Whenever any question arises as to the transfer of any funds, books, documents, records, papers, files, or other tangible property used or held in the exercise of the powers and the performance of the duties and functions transferred, the director of financial management shall make a determination as to the proper allocation and certify the same to the state agencies concerned.
     (3) All rules and all pending business before the department of retirement systems pertaining to the powers, functions, and duties transferred shall be continued and acted upon by the health care authority. All existing contracts and obligations shall remain in full force and shall be performed by the health care authority.
     (4) The transfer of the powers, duties, and functions of the department of retirement systems shall not affect the validity of any act performed before the effective date of this section.
     (5) Nothing contained in this section may be construed to alter any existing collective bargaining unit or the provisions of any existing collective bargaining agreement until the agreement has expired or until the bargaining unit has been modified by action of the public employment relations commission as provided by law.

Sec. 2   RCW 41.05.011 and 2007 c 488 s 2 and 2007 c 114 s 2 are each reenacted and amended to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Administrator" means the administrator of the authority.
     (2) "State purchased health care" or "health care" means medical and health care, pharmaceuticals, and medical equipment purchased with state and federal funds by the department of social and health services, the department of health, the basic health plan, the state health care authority, the department of labor and industries, the department of corrections, the department of veterans affairs, and local school districts.
     (3) "Authority" means the Washington state health care authority.
     (4) "Insuring entity" means an insurer as defined in chapter 48.01 RCW, a health care service contractor as defined in chapter 48.44 RCW, or a health maintenance organization as defined in chapter 48.46 RCW.
     (5) "Flexible benefit plan" means a benefit plan that allows employees to choose the level of health care coverage provided and the amount of employee contributions from among a range of choices offered by the authority.
     (6) "Employee" includes all full-time and career seasonal employees of the state, whether or not covered by civil service; elected and appointed officials of the executive branch of government, including full-time members of boards, commissions, or committees; and includes any or all part-time and temporary employees under the terms and conditions established under this chapter by the authority; justices of the supreme court and judges of the court of appeals and the superior courts; and members of the state legislature or of the legislative authority of any county, city, or town who are elected to office after February 20, 1970. "Employee" also includes: (a) Employees of a county, municipality, or other political subdivision of the state if the legislative authority of the county, municipality, or other political subdivision of the state seeks and receives the approval of the authority to provide any of its insurance programs by contract with the authority, as provided in RCW 41.04.205 and 41.05.021(1)(g); (b) employees of employee organizations representing state civil service employees, at the option of each such employee organization, and, effective October 1, 1995, employees of employee organizations currently pooled with employees of school districts for the purpose of purchasing insurance benefits, at the option of each such employee organization; (c) employees of a school district if the authority agrees to provide any of the school districts' insurance programs by contract with the authority as provided in RCW 28A.400.350; and (d) employees of a tribal government, if the governing body of the tribal government seeks and receives the approval of the authority to provide any of its insurance programs by contract with the authority, as provided in RCW 41.05.021(1) (f) and (g).
     (7) "Board" means the public employees' benefits board established under RCW 41.05.055.
     (8) "Retired or disabled school employee" means:
     (a) Persons who separated from employment with a school district or educational service district and are receiving a retirement allowance under chapter 41.32 or 41.40 RCW as of September 30, 1993;
     (b) Persons who separate from employment with a school district or educational service district on or after October 1, 1993, and immediately upon separation receive a retirement allowance under chapter 41.32, 41.35, or 41.40 RCW;
     (c) Persons who separate from employment with a school district or educational service district due to a total and permanent disability, and are eligible to receive a deferred retirement allowance under chapter 41.32, 41.35, or 41.40 RCW.
     (9) "((Benefits contribution)) Premium payment plan" means a ((premium only contribution plan, a medical flexible spending arrangement, or a cafeteria)) benefit plan whereby state and public employees may ((agree to a contribution to benefit costs which will allow the employee to participate in benefits offered)) pay their share of group health plan premiums with pretax dollars as provided in the salary reduction plan under this chapter pursuant to 26 U.S.C. Sec. 125 or other sections of the internal revenue code.
     (10) "Salary" means a state employee's monthly salary or wages.
     (11) "Participant" means an individual who fulfills the eligibility and enrollment requirements under the ((benefits contribution)) salary reduction plan.
     (12) "Plan year" means the time period established by the authority.
     (13) "Separated employees" means persons who separate from employment with an employer as defined in:
     (a) RCW 41.32.010(11) on or after July 1, 1996; or
     (b) RCW 41.35.010 on or after September 1, 2000; or
     (c) RCW 41.40.010 on or after March 1, 2002;
and who are at least age fifty-five and have at least ten years of service under the teachers' retirement system plan 3 as defined in RCW 41.32.010(40), the Washington school employees' retirement system plan 3 as defined in RCW 41.35.010, or the public employees' retirement system plan 3 as defined in RCW 41.40.010.
     (14) "Emergency service personnel killed in the line of duty" means law enforcement officers and firefighters as defined in RCW 41.26.030, members of the Washington state patrol retirement fund as defined in RCW 43.43.120, and reserve officers and firefighters as defined in RCW 41.24.010 who die as a result of injuries sustained in the course of employment as determined consistent with Title 51 RCW by the department of labor and industries.
     (15) "Employer" means the state of Washington.
     (16) "Employing agency" means a division, department, or separate agency of state government; a county, municipality, school district, educational service district, or other political subdivision; and a tribal government covered by this chapter.
     (17) "Tribal government" means an Indian tribal government as defined in section 3(32) of the employee retirement income security act of 1974, as amended, or an agency or instrumentality of the tribal government, that has government offices principally located in this state.
     (18) "Dependent care assistance program" means a benefit plan whereby state and public employees may pay for certain employment related dependent care with pretax dollars as provided in the salary reduction plan under this chapter pursuant to 26 U.S.C. Sec. 129 or other sections of the internal revenue code.
     (19) "Salary reduction plan" means a benefit plan whereby state and public employees may agree to a reduction of salary on a pretax basis to participate in the dependent care assistance program, medical flexible spending arrangement, or premium payment plan offered pursuant to 26 U.S.C. Sec. 125 or other sections of the internal revenue code.
     (20) "Medical flexible spending arrangement" means a benefit plan whereby state and public employees may reduce their salary before taxes to pay for medical expenses not reimbursed by insurance as provided in the salary reduction plan under this chapter pursuant to 26 U.S.C. Sec. 125 or other sections of the internal revenue code.

Sec. 3   RCW 41.05.300 and 1995 1st sp.s. c 6 s 11 are each amended to read as follows:
     (1) The state of Washington may enter into ((benefits contribution plans)) salary reduction agreements with employees of the state pursuant to the internal revenue code, ((26 U.S.C. Sec. 125,)) for the purpose of making it possible for employees of the state to select on a "before-tax basis" certain taxable and nontaxable benefits ((pursuant to 26 U.S.C. Sec. 125)). The purpose of the ((benefits contribution)) salary reduction plan established in this chapter is to attract and retain individuals in governmental service by permitting them to enter into agreements with the state to provide for benefits pursuant to 26 U.S.C. Sec. 125, 26 U.S.C. Sec. 129, and other applicable sections of the internal revenue code.
     (2) Nothing in the ((benefits contribution)) salary reduction plan constitutes an employment agreement between the participant and the state, and nothing contained in the participant's ((benefits contribution)) salary reduction agreement, the plan, this section, or RCW 41.05.123, 41.05.310 through 41.05.360, and section 1 of this act gives a participant any right to be retained in state employment.

Sec. 4   RCW 41.05.310 and 1995 1st sp.s. c 6 s 12 are each amended to read as follows:
     The authority shall have responsibility for the formulation and adoption of a plan, policies, and procedures designed to guide, direct, and administer the ((benefits contribution)) salary reduction plan. For the plan year beginning January 1, 1996, the administrator may establish a premium only ((contribution)) plan. Expansion of the ((benefits contribution)) salary reduction plan ((to a medical flexible spending arrangement)) or cafeteria plan during subsequent plan years shall be subject to approval by the director of the office of financial management.
     (1) A plan document describing the benefits ((contribution)) offered under the salary reduction plan shall be adopted and administered by the authority. The authority shall represent the state in all matters concerning the administration of the plan. The state, through the authority, may engage the services of a professional consultant or administrator on a contractual basis to serve as an agent to assist the authority or perform the administrative functions necessary in carrying out the purposes of RCW 41.05.123, 41.05.300 through 41.05.350, and section 1 of this act.
     (2) The authority shall formulate and establish policies and procedures for the administration of the ((benefits contribution)) salary reduction plan that are consistent with existing state law, the internal revenue code, and the regulations adopted by the internal revenue service as they may apply to the benefits offered to participants under the plan.
     (3) Every action taken by the authority in administering RCW 41.05.123, 41.05.300 through 41.05.350, and section 1 of this act shall be presumed to be a fair and reasonable exercise of the authority vested in or the duties imposed upon it. The authority shall be presumed to have exercised reasonable care, diligence, and prudence and to have acted impartially as to all persons interested unless the contrary be proved by clear and convincing affirmative evidence.

Sec. 5   RCW 41.05.320 and 2007 c 492 s 6 are each amended to read as follows:
     (1) Elected officials and ((all)) permanent employees of the state are eligible to participate in the ((benefits contribution)) salary reduction plan and ((contribute amount(s))) reduce their salary by agreement with the authority. The authority may adopt rules to: (a) Limit the participation of employing agencies and their employees in the plan; and (b) permit participation in the plan by temporary employees of the state.
     (2) Persons eligible under subsection (1) of this section may enter into ((benefits contribution)) salary reduction agreements with the state.
     (3)(a) ((In the initial year of the medical flexible spending arrangement or cafeteria plan, if authorized, an eligible person may become a participant after the adoption of the plan and before its effective date by agreeing to have a portion of his or her gross salary contributed and deposited into a health care and other benefits account to be used for reimbursement of expenses covered by the plan.
     (b) After the initial year of the medical flexible spending arrangement or cafeteria plan, if authorized,)) An eligible person may become a participant of the salary reduction plan for a full plan year((,)) with annual benefit plan selection for each new plan year made before the beginning of the plan year, as determined by the authority, or upon becoming eligible.
     (((c))) (b) Once an eligible person elects to participate in the salary reduction plan and determines the amount ((of)) his or her gross salary ((that he or she)) shall ((contribute)) be reduced and the benefit plan for which the funds are to be used during the plan year ((is determined)), the agreement shall be irrevocable and may not be amended during the plan year except as provided in (((d))) (c) of this subsection. Prior to making an election to participate in the ((benefits contribution)) salary reduction plan, the eligible person shall be informed in writing of all the benefits and ((contributions)) reductions that will occur as a result of such election.
     (((d))) (c) The authority shall provide in the ((benefits contribution)) salary reduction plan that a participant may enroll, terminate, or change his or her election after the plan year has begun if there is a significant change in a participant's status, as provided by 26 U.S.C. Sec. 125 and the regulations adopted under that section and defined by the authority.
     (4) The authority shall establish as part of the ((benefits contribution)) salary reduction plan the procedures for and effect of withdrawal from the plan by reason of retirement, death, leave of absence, or termination of employment. To the extent possible under federal law, the authority shall protect participants from forfeiture of rights under the plan.
     (5) Any ((contribution)) reduction of salary under the ((benefits contribution)) salary reduction plan shall ((continue to be included as)) not reduce the reportable compensation for the purpose of computing the state retirement and pension benefits earned by the employee pursuant to chapters 41.26, 41.32, 41.35, 41.37, 41.40, and 43.43 RCW.

Sec. 6   RCW 41.05.123 and 2005 c 143 s 2 are each amended to read as follows:
     (1) The ((medical)) flexible spending administrative account is created in the custody of the state treasurer. All receipts from the following must be deposited in the account: (a) Revenues from employing agencies for costs associated with operating the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter; (b) funds transferred from the dependent care administrative account; and (((b))) (c) unclaimed moneys at the end of the plan year after all timely submitted claims for that plan year have been processed. Expenditures from the account may be used only for administrative and other expenses related to operating the medical flexible spending ((account)) arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter. Only the administrator or the administrator's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.
     (2) The salary reduction account is established in the state treasury. Employee salary reductions paid to reimburse participants or service providers for benefits provided by the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be paid from the salary reduction account. The funds held by the state to pay for benefits provided by the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be deposited in the salary reduction account. Unclaimed moneys remaining in the salary reduction account at the end of a plan year after all timely submitted claims for that plan year have been processed shall become a part of the flexible spending administrative account. Only the administrator or the administrator's designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW and an appropriation is not required for expenditures.
     (3) Program claims reserves and money necessary for start-up costs transferred from the public employees' and retirees' insurance account established in RCW 41.05.120 may be deposited in the flexible spending administrative account. Moneys in excess of the amount necessary for administrative and operating expenses of the medical flexible spending ((account)) arrangement program may be transferred to the public employees' and retirees' insurance account.
     (((3))) (4) The authority may periodically bill employing agencies for costs associated with operating the medical flexible spending ((account)) arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter.

Sec. 7   RCW 41.05.330 and 1995 1st sp.s. c 6 s 14 are each amended to read as follows:
     The authority shall keep or cause to be kept full and adequate accounts and records of the assets, obligations, transactions, and affairs of a ((benefits contribution)) salary reduction plan created under RCW 41.05.300.

Sec. 8   RCW 41.05.340 and 1995 1st sp.s. c 6 s 15 are each amended to read as follows:
     (1) The state may terminate the ((benefits contribution)) salary reduction plan at the end of the plan year or upon notification of federal action affecting the status of the plan.
     (2) The authority may amend the ((benefits contribution)) salary reduction plan at any time if the amendment does not affect the rights of the participants to receive eligible reimbursement from the participants' ((benefits contribution)) accounts.

Sec. 9   RCW 41.05.350 and 1995 1st sp.s. c 6 s 16 are each amended to read as follows:
     The authority shall adopt rules necessary to implement RCW 41.05.123, 41.05.300 through 41.05.340, and section 1 of this act.

Sec. 10   RCW 41.05.360 and 1995 1st sp.s. c 6 s 17 are each amended to read as follows:
     RCW 41.05.123, 41.05.300 through 41.05.350, and section 1 of this act shall be construed to effectuate the purposes of 26 U.S.C. Sec. 125 and other applicable sections of the internal revenue code as required.

Sec. 11   RCW 28B.50.874 and 1998 c 116 s 14 are each amended to read as follows:
     When the state system of community and technical colleges assumes administrative control of the vocational-technical institutes, personnel employed by the vocational-technical institutes shall:
     (1) Suffer no reduction in compensation, benefits, seniority, or employment status. After September 1, 1991, classified employees shall continue to be covered by chapter 41.56 RCW and faculty members and administrators shall be covered by chapter 28B.50 RCW;
     (2) To the extent applicable to faculty members, any faculty currently employed on a "continuing contract" basis under RCW 28A.405.210 be awarded tenure pursuant to RCW 28B.50.851 through 28B.50.873, except for any faculty members who are provisional employees under RCW 28A.405.220;
     (3) Be eligible to participate in the health care and other insurance plans provided by the health care authority and the ((state)) public employees' benefits board pursuant to chapter 41.05 RCW;
     (4) Be eligible to participate in old age annuities or retirement income plans under the rules of the state board for community and technical colleges pursuant to RCW 28B.10.400 or the teachers' retirement system plan 1 for personnel employed before July 1, 1977, or plan 2 for personnel employed after July 1, 1977, under chapter 41.32 RCW; however, no affected vocational-technical institute employee shall be required to choose from among any available retirement plan options prior to six months after September 1, 1991;
     (5) Have transferred to their new administrative college district all accrued sick and vacation leave and thereafter shall earn and use all such leave under the rule established pursuant to RCW 28B.50.551;
     (6) Be eligible to participate in the deferred compensation plan and ((the dependent care)) programs pursuant to RCW ((41.04.600)) 41.05.123, 41.05.300 through 41.05.360, and section 1 of this act under the applicable rules.
     An exclusive bargaining representative certified to represent a bargaining unit covering employees of a vocational technical institute on September 1, 1991, shall remain the exclusive representative of such employees thereafter until and unless such representative is replaced or decertified in accordance with state law.
     Any collective bargaining agreement in effect on June 30, 1991, shall remain in effect as it applies to employees of vocational technical institutes until its expiration or renewal date or until renegotiated or renewed in accordance with chapter 28B.52 or 41.56 RCW. After the expiration date of a collective bargaining agreement, all of the terms and conditions specified in the collective bargaining agreement, as it applies to employees of vocational-technical institutes, shall remain in effect until the effective date of a subsequent agreement, not to exceed one year from the termination date stated in the agreement. The board of trustees and the employees may mutually agree to continue the terms and conditions of the agreement beyond the one year extension. However, nothing in this section shall be construed to deny any employee right granted under chapter 28B.52 or 41.56 RCW. Labor relations processes and agreements covering faculty members of vocational technical institutes after September 1, 1991, shall be governed by chapter 28B.52 RCW. Labor relations processes and agreements covering classified employees of vocational technical institutes after September 1, 1991, shall continue to be governed by chapter 41.56 RCW.

Sec. 12   RCW 41.50.780 and 2001 c 181 s 2 are each amended to read as follows:
     (1) The deferred compensation principal account is hereby created in the state treasury.
     (2) The amount of compensation deferred by employees under agreements entered into under the authority contained in RCW 41.50.770 shall be paid into the deferred compensation principal account and shall be sufficient to cover costs of administration and staffing in addition to such other amounts as determined by the department. The deferred compensation principal account shall be used to carry out the purposes of RCW 41.50.770. All eligible state employees shall be given the opportunity to participate in agreements entered into by the department under RCW 41.50.770. State agencies shall cooperate with the department in providing employees with the opportunity to participate.
     (3) Any county, municipality, or other subdivision of the state may elect to participate in any agreements entered into by the department under RCW 41.50.770, including the making of payments therefrom to the employees participating in a deferred compensation plan upon their separation from state or other qualifying service. Accordingly, the deferred compensation principal account shall be considered to be a public pension or retirement fund within the meaning of Article XXIX, section 1 of the state Constitution, for the purpose of determining eligible investments and deposits of the moneys therein.
     (4) All moneys in the state deferred compensation principal account and the state deferred compensation administrative account, all property and rights purchased therewith, and all income attributable thereto, shall be held in trust by the state investment board, as set forth under RCW 43.33A.030, for the exclusive benefit of the state deferred compensation plan's participants and their beneficiaries. Neither the participant, nor the participant's beneficiary or beneficiaries, nor any other designee, has any right to commute, sell, assign, transfer, or otherwise convey the right to receive any payments under the plan. These payments and right thereto are nonassignable and nontransferable. Unpaid accumulated deferrals are not subject to attachment, garnishment, or execution and are not transferable by operation of law in event of bankruptcy or insolvency, except to the extent otherwise required by law.
     (5) The state investment board has the full power to invest moneys in the state deferred compensation principal account and the state deferred compensation administrative account in accordance with RCW 43.84.150, 43.33A.140, and 41.50.770, and cumulative investment directions received pursuant to RCW 41.50.770. All investment and operating costs of the state investment board associated with the investment of the deferred compensation plan assets shall be paid pursuant to RCW 43.33A.160 and 43.84.160. With the exception of these expenses, one hundred percent of all earnings from these investments shall accrue directly to the deferred compensation principal account.
     (6)(a) No state board or commission, agency, or any officer, employee, or member thereof is liable for any loss or deficiency resulting from participant investments selected pursuant to RCW 41.50.770(3).
     (b) Neither the employee retirement benefits board nor the state investment board, nor any officer, employee, or member thereof is liable for any loss or deficiency resulting from reasonable efforts to implement investment directions pursuant to RCW 41.50.770(3).
     (7) The deferred compensation administrative account is hereby created in the state treasury. All expenses of the department pertaining to the deferred compensation plan including staffing and administrative expenses shall be paid out of the deferred compensation administrative account. Any excess balances credited to this account over administrative expenses disbursed from this account shall be transferred to the deferred compensation principal account at such time and in such amounts as may be determined by the department with the approval of the office of financial management. Any deficiency in the deferred compensation administrative account caused by an excess of administrative expenses disbursed from this account shall be transferred to this account from the deferred compensation principal account.
     (8) ((In addition to the duties specified in this section and RCW 41.50.770, the department shall administer the salary reduction plan established in RCW 41.04.600 through 41.04.645.
     (9)))(a)(i) The department shall keep or cause to be kept full and adequate accounts and records of the assets of each individual participant, obligations, transactions, and affairs of any deferred compensation plans created under RCW 41.50.770 and this section. The department shall account for and report on the investment of state deferred compensation plan assets or may enter into an agreement with the state investment board for such accounting and reporting.
     (ii) The department's duties related to individual participant accounts include conducting the activities of trade instruction, settlement activities, and direction of cash movement and related wire transfers with the custodian bank and outside investment firms.
     (iii) The department has sole responsibility for contracting with any recordkeepers for individual participant accounts and shall manage the performance of recordkeepers under those contracts.
     (b)(i) The department's duties under (a)(ii) of this subsection do not limit the authority of the state investment board to conduct its responsibilities for asset management and balancing of the deferred compensation funds.
     (ii) The state investment board has sole responsibility for contracting with outside investment firms to provide investment management for the deferred compensation funds and shall manage the performance of investment managers under those contracts.
     (c) The state treasurer shall designate and define the terms of engagement for the custodial banks.
     (((10))) (9) The department may adopt rules necessary to carry out its responsibilities under RCW 41.50.770 and this section.

NEW SECTION.  Sec. 13   On the effective date of this section, the treasurer shall transfer all funds in the dependent care administrative account into the flexible spending administrative account.

NEW SECTION.  Sec. 14   The following acts or parts of acts, as now existing or hereafter amended, are each repealed:
     (1) RCW 41.04.600 (Dependent care -- Salary reduction plan -- Purpose) and 1987 c 475 s 1;
     (2) RCW 41.04.605 (Dependent care -- Salary reduction plan--Definitions) and 1998 c 116 s 3 & 1987 c 475 s 2;
     (3) RCW 41.04.610 (Dependent care -- Salary reduction plan -- Powers and duties of department) and 1998 c 116 s 4 & 1987 c 475 s 3;
     (4) RCW 41.04.615 (Dependent care -- Salary reduction plan document--Funds, fees, and appropriations -- Dependent care administrative account created -- Presumptions) and 1998 c 116 s 5, 1993 c 34 s 1, & 1987 c 475 s 4;
     (5) RCW 41.04.620 (Dependent care -- Salary reduction plan--Participation by eligible persons -- Enrollment, termination, or modification) and 1998 c 116 s 6 & 1987 c 475 s 5;
     (6) RCW 41.04.625 (Dependent care -- Salary reduction account) and 1987 c 475 s 6;
     (7) RCW 41.04.630 (Dependent care -- Salary reduction plan -- Records and reports) and 1998 c 245 s 36, 1998 c 116 s 7, & 1987 c 475 s 7;
     (8) RCW 41.04.635 (Dependent care -- Salary reduction plan--Termination or amendment of plan) and 1998 c 116 s 8 & 1987 c 475 s 8;
     (9) RCW 41.04.640 (Dependent care -- Salary reduction plan -- Adoption of rules) and 1998 c 116 s 9 & 1987 c 475 s 9; and
     (10) RCW 41.04.645 (Dependent care -- Salary reduction plan--Construction of statutes) and 1987 c 475 s 10.

NEW SECTION.  Sec. 15   This act takes effect January 1, 2009.