The Law Enforcement Officers' and Fire Fighters' Retirement System (LEOFF) Plan 1 provides retirement and disability benefits to law enforcement officers and firefighters who entered eligible employment between 1969 and 1977. Since 1977 eligible law enforcement officers and firefighters have entered LEOFF Plan 2. Before the implementation of LEOFF Plan 1 in 1970, law enforcement and firefighter pensions were administered separately by local pension boards and chapters of law.
At the time of death of a firefighter covered by a pre-LEOFF pension, the local pension fund will pay $500 to defray funeral expenses. A death benefit available to law enforcement officers covered by a pre-LEOFF pension that worked for a city pays $1,000 to the spouse or other specified beneficiaries.
The funeral benefit for firefighters covered by a pre-LEOFF pension is increased from $500 to $1,000.