WSR 02-15-154

PROPOSED RULES

DEPARTMENT OF

RETIREMENT SYSTEMS

[ Filed July 23, 2002, 8:15 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 02-11-078.

     Title of Rule: Actuarial tables, schedules, and factors.

     Purpose: The Office of the State Actuary published a 1995 – 2000 actuarial experience study in January 2002 which included updated actuarial factors. The Department of Retirement Systems (DRS) is updating WACs to reflect new actuarial projections. At the same time, DRS is making the WACs easier to understand and including examples to help members, retirees, and beneficiaries understand how to use the charts. DRS is also consolidating the charts into one location in the WACs. DRS has also consolidated the charts, to meet the regulatory reform objective of cutting down on the total number of pages of WACs. The new WACs are WAC 415-02-300, 415-02-320, 415-02-340, 415-02-360, 415-02-380, and 415-103-300. The amended WACs are WAC 415-104-108, 415-108-340, 415-110-340, and 415-112-040.

     Statutory Authority for Adoption: RCW 41.50.050(5).

     Statute Being Implemented: Chapter 41.45 RCW.

     Summary: See Purpose above.

     Reasons Supporting Proposal: See Purpose above.

     Name of Agency Personnel Responsible for Drafting: Merry A. Kogut, P.O. Box 48380, Olympia, WA 98504-8380, (360) 664-7291; Implementation and Enforcement: Lucille Christenson, P.O. Box 48380, Olympia, WA 98504-8380, (360) 664-7069.

     Name of Proponent: Department of Retirement Systems, governmental.

     Rule is not necessitated by federal law, federal or state court decision.

     Explanation of Rule, its Purpose, and Anticipated Effects: See Purpose above.

     Proposal Changes the Following Existing Rules: See Purpose above.

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

     RCW 34.05.328 does not apply to this rule adoption. The Department of Retirement Systems is not one of the named departments in RCW 34.05.328.

     Hearing Location: Department of Retirement Systems, 6835 Capitol Boulevard, Conference Room 115, Tumwater, WA, on August 27, 2002, at 9:00 a.m.

     Assistance for Persons with Disabilities: Contact the rules coordinator by seven days before the hearing, if possible, phone (360) 664-7291, TTY (360) 586-5450, e-mail merryk@drs.wa.gov.

     Submit Written Comments to: Identify WAC Numbers, Merry A. Kogut, Rules Coordinator, Department of Retirement Systems, P.O. Box 48380, Olympia, WA 98504-8380, e-mail merryk@drs.wa.gov, fax (360) 753-3166, by 5:00 p.m. on August 27, 2002.

     Date of Intended Adoption: No sooner than August 28, 2002.

July 22, 2002

Merry A. Kogut

Rules Coordinator

OTS-5835.2

ACTUARIAL TABLES, SCHEDULES, AND FACTORS
NEW SECTION
WAC 415-02-300   How does the department use actuarial tables, schedules, and factors?   (1) The department uses actuarial tables, schedules, and factors to calculate optional retirement allowances for members, retirees, and beneficiaries.

     (2) The department adopted these tables, schedules, and factors upon the office of the state actuary's (OSA) recommendation, following OSA's investigation into the mortality, service, compensation, and other experience of retirement plan members, retirees, and beneficiaries.

     (3) These tables, schedules, and factors may be amended from time to time, based upon subsequent actuarial investigation.

     (4) The department uses the tables, schedules, and factors in effect at the time of the member's retirement to calculate the member's retirement allowance.

     (5) The department will use these tables, schedules, and factors to process any payments when there is a death in service.

     (6) The tables, schedules, and factors in this chapter apply to the calculation of retirement allowances for those who retire on or after September 1, 2002, (until subsequent amendment).

[]


NEW SECTION
WAC 415-02-320   Early retirement factors.   (1) What are early retirement factors (ERF)? Early retirement factors (ERFs) are the factors the department uses to reduce your normal monthly benefit payments to reflect an earlier starting date of paying benefits and a longer payment schedule.1

1The actuarial reduction takes into account that (1), retirees who begin drawing benefits at a younger age generally receive benefits over a longer time, and (2), member and employer contributions intended to provide for the defined benefit at the typical retirement age will be adequate to fund only a smaller benefit at an earlier age.

     (2) What is a "normal" monthly benefit payment? A "normal" monthly benefit payment is the amount you would receive if you met the plan-specific criteria as to age and length of service before you retire.

     (3) What happens if you die before becoming eligible for a normal monthly benefit payment?

     (a) Generally speaking, within the plans listed in the table in this section, the department may pay a monthly benefit to your surviving spouse or minor children. If you die before being eligible for retirement, or when you are eligible only for retirement with an actuarially reduced benefit, the department will reduce the benefit paid to your surviving spouse or minor children by the ERF corresponding to the amount of time between your age at death and the age at which you would have been eligible for an unreduced retirement benefit. (Exception: A TRS Plan 1 reduction is based on the earliest date a member would have first qualified if the member had continued in service.)

     (b) There are differences among plans; please consult your plan for specific, detailed information.

LEOFF Plan 2: RCW 41.26.460 WAC 415-104-211 and 415-104-215
PERS Plan 1: RCW 41.40.188 WAC 415-108-324 and 415-108-326
PERS Plan 2: RCW 41.40.660 WAC 415-108-324 and 415-108-326
PERS Plan 3: RCW 41.40.845 WAC 415-108-324 and 415-108-326
SERS Plans 2/3: RCW 41.35.220 WAC 415-110-324 and 415-110-326
TRS Plan 1: RCW 41.32.530 WAC 415-112-710 to 415-112-727
TRS Plan 2: RCW 41.32.785 WAC 415-112-710 to 415-112-727
TRS Plan 3: RCW 41.32.851 WAC 415-112-710 to 415-112-727
WSPRS Plan 1: RCW 43.43.278 WAC 415-103-215
WSPRS Plan 2: RCW 43.43.271 WAC 415-103-225

     (4) Examples

     (a) Example (a) (early retirement):

     Sandy, a PERS Plan 2 member, applies for retirement at age 56 years and one month with a total of 21.11 years of service. Her average final compensation (AFC) is $3,500.00. PERS Plan 2 provides for two percent (.02) of AFC per year of service. Within PERS Plan 2, age 65 is the normal retirement age, but an actuarially reduced monthly retirement is available at an age as young as 55 if the member has at least 20 years of service credit. If Sandy retires now, she would be doing so eight years and eleven months early. According to the table, the ERF for retirement eight years and eleven months early is .4025. To determine the reduced monthly benefit, PERS will multiply Sandy's AFC of $3,500 x .02 x 21.11 (service credit years) x .4025 (ERF). Sandy's monthly retirement benefit will be $594.77.

     (b) Example (b) (member's death):

     Robert, a 56-year-old TRS Plan 1 active member, dies April 1, 2003, with 23.17 years of service at two percent (.02) of AFC per year of service. His AFC was $3,171.74. TRS Plan 1 allows for normal retirement at age 55 with 25 years of service. Since Robert was not fully qualified for retirement, his wife, Karen, who is 58 years old, is eligible for an actuarially reduced benefit based on the earliest date Robert would have first qualified for the normal retirement benefit, reduced by the Option 2 survivor factor. Survivor factors are based on the age difference between the member and the survivor. Robert was over 55; if he had continued in service, he would be eligible for retirement in one year and ten months, when he would have completed 25 years of service. According to the actuary tables, the ERF for one year and ten months is .8530, and the Option 2 survivor factor for a beneficiary two years older is .913 (see WAC 415-02-380(11)). To determine the reduced monthly benefit to which Karen is entitled, TRS would multiply 23.17 (Robert's service credit years) x .02 x $3,171.74 (AFC) x .8530 (ERF) x .913 (the Option 2 factor). Karen's monthly benefit will be $1,144.65.

     (5) Table - Early retirement factors (ERF) for these systems/plans: LEOFF Plan 2, WSP Plan 2, PERS Plan 1, TRS Plan 1, and WSP Plan 1 and 2 vested/terminated members:

Yrs Early Month0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
0 1.000 .9933 .9866 .9799 .9732 .9665 .9598 .9531 .9464 .9397 .9330 .9263
1 .9200 .9133 .9066 .8999 .8932 .8865 .8798 .8731 .8664 .8597 .8530 .8463
2 .8400 .8333 .8266 .8199 .8132 .8065 .7998 .7931 .7864 .7797 .7730 .7663
3 .7600 .7558 .7516 .7474 .7432 .7390 .7348 .7306 .7264 .7222 .7180 .7138
4 .7100 .7058 .7016 .6974 .6932 .6890 .6848 .6806 .6764 .6722 .6680 .6638
5 .6600 .6558 .6516 .6474 .6432 .6390 .6348 .6306 .6264 .6222 .6180 .6138
6 .6100 .6058 .6016 .5974 .5932 .5890 .5848 .5806 .5764 .5722 .5680 .5638
7 .5600 .5558 .5516 .5474 .5432 .5390 .5348 .5306 .5264 .5222 .5180 .5138
8 .5100 .5067 .5034 .5001 .4968 .4935 .4902 .4869 .4836 .4803 .4770 .4737
9 .4700 .4667 .4634 .4601 .4568 .4535 .4502 .4469 .4436 .4403 .4370 .4337
10 .4300 .4267 .4234 .4201 .4168 .4135 .4102 .4069 .4036 .4003 .3970 .3937
11 .3900 .3867 .3834 .3801 .3768 .3735 .3702 .3669 .3636 .3603 .3570 .3537
12 .3500 .3467 .3434 .3401 .3368 .3335 .3302 .3269 .3236 .3203 .3170 .3137
13 .3100 .3083 .3066 .3049 .3032 .3015 .2998 .2981 .2964 .2947 .2930 .2913
14 .2900 .2883 .2866 .2849 .2832 .2815 .2798 .2781 .2764 .2747 .2730 .2713
15 .2700 .2683 .2666 .2649 .2632 .2615 .2598 .2581 .2564 .2547 .2530 .2513
16 .2500 .2483 .2466 .2449 .2432 .2415 .2398 .2381 .2364 .2347 .2330 .2313
17 .2300 .2283 .2266 .2249 .2232 .2215 .2198 .2181 .2164 .2147 .2130 .2113
18 .2100 .2092 .2084 .2076 .2068 .2060 .2052 .2044 .2036 .2028 .2020 .2012
19 .2000 .1992 .1984 .1976 .1968 .1960 .1952 .1944 .1936 .1928 .1920 .1912
20 .1900 .1892 .1884 .1876 .1868 .1860 .1852 .1844 .1836 .1828 .1820 .1812
21 .1800 .1792 .1784 .1776 .1768 .1760 .1752 .1744 .1736 .1728 .1720 .1712
22 .1700 .1692 .1684 .1676 .1668 .1660 .1652 .1644 .1636 .1628 .1620 .1612
23 .1600 .1592 .1584 .1576 .1568 .1560 .1552 .1544 .1536 .1528 .1520 .1512
24 .1500 .1492 .1484 .1476 .1468 .1460 .1452 .1444 .1436 .1428 .1420 .1412
25 .1400 .1392 .1384 .1376 .1368 .1360 .1352 .1344 .1336 .1328 .1320 .1312
26 .1300 .1292 .1284 .1276 .1268 .1260 .1252 .1244 .1236 .1228 .1220 .1212
27 .1200 .1192 .1184 .1176 .1168 .1160 .1152 .1144 .1136 .1128 .1120 .1112
28 .1100 .1092 .1084 .1076 .1068 .1060 .1052 .1044 .1036 .1028 .1020 .1012
29 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
30 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
31 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
32 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
33 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
34 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
35 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
36 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
37 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
38 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
39 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
40 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000

     (6) Table - Early retirement factors (ERF) for these systems/plans: PERS Plans 2 and 3, SERS Plans 2 and 3, TRS Plans 2 and 3, and PERS Plan 1 vested/terminated members:

Yrs Early Month 0 Month1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
0 1.000 .9925 .9850 .9775 .9700 .9625 .9550 .9475 .9400 .9325 .9250 .9175
1 .9100 .9025 .8950 .8875 .8800 .8725 .8650 .8575 .8500 .8425 .8350 .8275
2 .8200 .8125 .8050 .7975 .7900 .7825 .7750 .7675 .7600 .7525 .7450 .7375
3 .7300 .7250 .7200 .7150 .7100 .7050 .7000 .6950 .6900 .6850 .6800 .6750
4 .6700 .6650 .6600 .6550 .6500 .6450 .6400 .6350 .6300 .6250 .6200 .6150
5 .6100 .6050 .6000 .5950 .5900 .5850 .5800 .5750 .5700 .5650 .5600 .5550
6 .5500 .5450 .5400 .5350 .5300 .5250 .5200 .5150 .5100 .5050 .5000 .4950
7 .4900 .4850 .4800 .4750 .4700 .4650 .4600 .4550 .4500 .4450 .4400 .4350
8 .4300 .4275 .4250 .4225 .4200 .4175 .4150 .4125 .4100 .4075 .4050 .4025
9 .4000 .3975 .3950 .3925 .3900 .3875 .3850 .3825 .3800 .3775 .3750 .3725
10 .3700 .3675 .3650 .3625 .3600 .3575 .3550 .3525 .3500 .3475 .3450 .3425
11 .3400 .3375 .3350 .3325 .3300 .3275 .3250 .3225 .3200 .3175 .3150 .3125
12 .3100 .3075 .3050 .3025 .3000 .2975 .2950 .2925 .2900 .2875 .2850 .2825
13 .2800 .2783 .2766 .2749 .2732 .2715 .2698 .2681 .2664 .2647 .2630 .2613
14 .2600 .2583 .2566 .2549 .2532 .2515 .2498 .2481 .2464 .2447 .2430 .2413
15 .2400 .2383 .2366 .2349 .2332 .2315 .2298 .2281 .2264 .2247 .2230 .2213
16 .2200 .2183 .2166 .2149 .2132 .2115 .2098 .2081 .2064 .2047 .2030 .2013
17 .2000 .1983 .1966 .1949 .1932 .1915 .1898 .1881 .1864 .1847 .1830 .1813
18 .1800 .1792 .1784 .1776 .1768 .1760 .1752 .1744 .1736 .1728 .1720 .1712
19 .1700 .1692 .1684 .1676 .1668 .1660 .1652 .1644 .1636 .1628 .1620 .1612
20 .1600 .1592 .1584 .1576 .1568 .1560 .1552 .1544 .1536 .1528 .1520 .1512
21 .1500 .1492 .1484 .1476 .1468 .1460 .1452 .1444 .1436 .1428 .1420 .1412
22 .1400 .1392 .1384 .1376 .1368 .1360 .1352 .1344 .1336 .1328 .1320 .1312
23 .1300 .1292 .1284 .1276 .1268 .1260 .1252 .1244 .1236 .1228 .1220 .1212
24 .1200 .1192 .1184 .1176 .1168 .1160 .1152 .1144 .1136 .1128 .1120 .1112
25 .1100 .1092 .1084 .1076 .1068 .1060 .1052 .1044 .1036 .1028 .1020 .1012
26 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
27 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
28 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
29 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
30 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
31 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
32 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
33 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
34 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
35 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
36 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
37 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
38 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
39 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
40 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
41 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
42 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
43 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
44 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
45 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000

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NEW SECTION
WAC 415-02-340   Monthly benefit per $1.00 of accumulation for defined benefit plans.   (1) How does the department use the information in the table called "monthly benefit per $1.00 of accumulation for defined benefit plans"? The department uses this information to:

     (a) Determine what a future lifetime monthly benefit is worth in present-day dollars;

     (b) Determine the equivalent value of a lump sum when compared with monthly payments; and

     (c) Reduce the monthly retirement benefit in TRS Plan 1 if you take a lump sum cash out for some or all of your funds.2

2This option is only available in TRS Plan 1.

     (2) What type of information is in this table? The information in this table reflects the expected duration of lifetime payments for recipients over a range of ages. These values differ by system and plan, and all reflect an assumed rate of return of 8.0%.3

3The younger a person is, the longer the anticipated lifetime of payments would be, and the greater the sum required to provide for these payments. Put another way, the amount of monthly lifetime benefit that a present-day dollar buys goes up as the remaining life expectancy of the recipient goes down.

     (3) Examples

     (a) Example (a):

     Celina is a 65-year-old PERS Plan 2 member who is eligible to receive $45.00 per month. She wants to know how much money she could receive if she accepted a lump sum payment instead. Celina looks at the row in the table for age 65 in the PERS Plan 2 column and learns that $0.0072458 per month for life is equivalent to one dollar in cash for this system, plan, and age class. Celina divides $45.00 by 0.0072458 and learns that her lump sum payment would be $6,210.49.

     (b) Example (b):

     Fred is a 58-year-old TRS Plan 1 member. The balance in Fred's account is $124,934.00. Upon retirement, Fred chooses to withdraw the $124,934.00 (as only members of TRS Plan 1 can do). From the row in the table for age 58 in the TRS Plan 1 column, Fred learns that $0.0077573 per month for life is the equivalent to one dollar in cash for this system, plan, and age class. Fred multiplies the lump sum cash-out amount of $124,934.00 by 0.0077573, and learns that his monthly retirement will be reduced by $969.15 per month because of the lump sum cash out made at retirement.

     (4) Table - Monthly benefit per $1.00 of accumulation for defined benefit plans:

     Based on the 1995-2000 actuarial experience study monthly benefit per $1.00 of accumulation defined benefit (DB) single life pension:

Age LEOFF 1 LEOFF 2 PERS 1 PERS 2/3 SERS 2/3 TRS 1 TRS 2/3 WSPRS 2
20 0.0039835 0.0043310 0.0065444 0.0043102 0.0042786 0.0065267 0.0042774 0.0043319
21 0.0039997 0.0043459 0.0065518 0.0043243 0.0042911 0.0065329 0.0042897 0.0043469
22 0.0040168 0.0043615 0.0065598 0.0043390 0.0043042 0.0065396 0.0043027 0.0043626
23 0.0040347 0.0043780 0.0065684 0.0043546 0.0043181 0.0065468 0.0043165 0.0043791
24 0.0040535 0.0043955 0.0065778 0.0043710 0.0043327 0.0065546 0.0043309 0.0043966
25 0.0040734 0.0044139 0.0065878 0.0043884 0.0043481 0.0065630 0.0043462 0.0044150
26 0.0040943 0.0044333 0.0065987 0.0044067 0.0043644 0.0065720 0.0043622 0.0044346
27 0.0041163 0.0044539 0.0066105 0.0044261 0.0043816 0.0065818 0.0043792 0.0044552
28 0.0041396 0.0044757 0.0066232 0.0044466 0.0043997 0.0065924 0.0043971 0.0044771
29 0.0041641 0.0044988 0.0066370 0.0044682 0.0044189 0.0066038 0.0044161 0.0045002
30 0.0041899 0.0045231 0.0066517 0.0044911 0.0044391 0.0066162 0.0044361 0.0045246
31 0.0042171 0.0045488 0.0066676 0.0045152 0.0044605 0.0066295 0.0044572 0.0045503
32 0.0042456 0.0045758 0.0066845 0.0045405 0.0044830 0.0066438 0.0044795 0.0045774
33 0.0042755 0.0046042 0.0067025 0.0045672 0.0045067 0.0066592 0.0045031 0.0046059
34 0.0043069 0.0046340 0.0067217 0.0045952 0.0045316 0.0066756 0.0045278 0.0046358
35 0.0043398 0.0046654 0.0067421 0.0046247 0.0045578 0.0066930 0.0045539 0.0046672
36 0.0043745 0.0046984 0.0067639 0.0046558 0.0045854 0.0067116 0.0045812 0.0047004
37 0.0044109 0.0047333 0.0067873 0.0046886 0.0046145 0.0067315 0.0046101 0.0047353
38 0.0044494 0.0047701 0.0068123 0.0047233 0.0046452 0.0067527 0.0046404 0.0047723
39 0.0044900 0.0048091 0.0068393 0.0047600 0.0046777 0.0067754 0.0046725 0.0048114
40 0.0045330 0.0048505 0.0068682 0.0047988 0.0047120 0.0067998 0.0047065 0.0048529
41 0.0045784 0.0048944 0.0068994 0.0048400 0.0047483 0.0068261 0.0047423 0.0048969
42 0.0046266 0.0049409 0.0069329 0.0048837 0.0047868 0.0068543 0.0047803 0.0049436
43 0.0046777 0.0049904 0.0069690 0.0049300 0.0048275 0.0068846 0.0048206 0.0049932
44 0.0047319 0.0050430 0.0070078 0.0049791 0.0048706 0.0069172 0.0048632 0.0050460
45 0.0047894 0.0050989 0.0070495 0.0050312 0.0049163 0.0069523 0.0049084 0.0051021
46 0.0048504 0.0051584 0.0070945 0.0050866 0.0049647 0.0069900 0.0049562 0.0051617
47 0.0049153 0.0052218 0.0071429 0.0051455 0.0050161 0.0070305 0.0050070 0.0052253
48 0.0049844 0.0052894 0.0071953 0.0052082 0.0050707 0.0070740 0.0050609 0.0052932
49 0.0050581 0.0053617 0.0072519 0.0052752 0.0051287 0.0071210 0.0051183 0.0053657
50 0.0051368 0.0054390 0.0073132 0.0053466 0.0051905 0.0071717 0.0051793 0.0054432
51 0.0052210 0.0055218 0.0073796 0.0054231 0.0052564 0.0072265 0.0052444 0.0055264
52 0.0053104 0.0056098 0.0074510 0.0055044 0.0053265 0.0072858 0.0053139 0.0056147
53 0.0054060 0.0057042 0.0075283 0.0055914 0.0054014 0.0073500 0.0053881 0.0057094
54 0.0055084 0.0058054 0.0076121 0.0056846 0.0054813 0.0074191 0.0054671 0.0058110
55 0.0056182 0.0059141 0.0077029 0.0057845 0.0055668 0.0074939 0.0055515 0.0059201
56 0.0057354 0.0060302 0.0078008 0.0058912 0.0056581 0.0075749 0.0056420 0.0060367
57 0.0058601 0.0061539 0.0079058 0.0060049 0.0057557 0.0076627 0.0057388 0.0061608
58 0.0059937 0.0062865 0.0080192 0.0061265 0.0058600 0.0077573 0.0058422 0.0062940
59 0.0061368 0.0064287 0.0081415 0.0062566 0.0059712 0.0078589 0.0059524 0.0064368
60 0.0062900 0.0065812 0.0082732 0.0063959 0.0060901 0.0079685 0.0060703 0.0065898
61 0.0064540 0.0067444 0.0084149 0.0065448 0.0062172 0.0080866 0.0061963 0.0067538
62 0.0066294 0.0069191 0.0085668 0.0067036 0.0063529 0.0082138 0.0063311 0.0069292
63 0.0068167 0.0071058 0.0087294 0.0068729 0.0064976 0.0083506 0.0064751 0.0071168
64 0.0070165 0.0073050 0.0089030 0.0070531 0.0066517 0.0084970 0.0066285 0.0073169
65 0.0072307 0.0075186 0.0090893 0.0072458 0.0068158 0.0086537 0.0067919 0.0075315
66 0.0074600 0.0077474 0.0092891 0.0074517 0.0069903 0.0088208 0.0069657 0.0077614
67 0.0077052 0.0079921 0.0095028 0.0076715 0.0071765 0.0090000 0.0071514 0.0080073
68 0.0079692 0.0082556 0.0097332 0.0079076 0.0073755 0.0091921 0.0073497 0.0082721
69 0.0082539 0.0085400 0.0099823 0.0081620 0.0075879 0.0093974 0.0075612 0.0085580
70 0.0085622 0.0088479 0.0102523 0.0084366 0.0078162 0.0096186 0.0077883 0.0088676
71 0.0088938 0.0091793 0.0105419 0.0087308 0.0080615 0.0098577 0.0080327 0.0092008
72 0.0092539 0.0095393 0.0108558 0.0090487 0.0083261 0.0101166 0.0082964 0.0095628
73 0.0096446 0.0099300 0.0111955 0.0093919 0.0086093 0.0103939 0.0085784 0.0099559
74 0.0100684 0.0103538 0.0115628 0.0097624 0.0089142 0.0106939 0.0088826 0.0103824
75 0.0105280 0.0108135 0.0119604 0.0101627 0.0092422 0.0110180 0.0092104 0.0108451
76 0.0110267 0.0113124 0.0123914 0.0105960 0.0095951 0.0113678 0.0095637 0.0113472
77 0.0115688 0.0118547 0.0128599 0.0110662 0.0099757 0.0117460 0.0099450 0.0118933
78 0.0121597 0.0124460 0.0133705 0.0115778 0.0103875 0.0121558 0.0103575 0.0124885
79 0.0128051 0.0130919 0.0139278 0.0121352 0.0108344 0.0126012 0.0108049 0.0131389
80 0.0135111 0.0137984 0.0145368 0.0127433 0.0113202 0.0130863 0.0112914 0.0138505
81 0.0142843 0.0145725 0.0152030 0.0134074 0.0118492 0.0136157 0.0118211 0.0146303
82 0.0151240 0.0154130 0.0159279 0.0141293 0.0124242 0.0141938 0.0123986 0.0154769
83 0.0160353 0.0163252 0.0167162 0.0149136 0.0130497 0.0148256 0.0130286 0.0163958
84 0.0170241 0.0173149 0.0175726 0.0157650 0.0137302 0.0155137 0.0137139 0.0173927
85 0.0180966 0.0183884 0.0185016 0.0166876 0.0144701 0.0162628 0.0144589 0.0184740
86 0.0192583 0.0195513 0.0195059 0.0176841 0.0152736 0.0170771 0.0152680 0.0196456
87 0.0205119 0.0208062 0.0205851 0.0187541 0.0161432 0.0179605 0.0161446 0.0209102
88 0.0218550 0.0221507 0.0217347 0.0198932 0.0170791 0.0189147 0.0170905 0.0222656
89 0.0232781 0.0235752 0.0229444 0.0210916 0.0180779 0.0199388 0.0181048 0.0237021
90 0.0247625 0.0250609 0.0241977 0.0223336 0.0191323 0.0210275 0.0191823 0.0252008
91 0.0262789 0.0265782 0.0254717 0.0235975 0.0202301 0.0221705 0.0203134 0.0267317
92 0.0278427 0.0281429 0.0267640 0.0248804 0.0213620 0.0233525 0.0214834 0.0283116
93 0.0294384 0.0297392 0.0280581 0.0261661 0.0225126 0.0245532 0.0226729 0.0299249
94 0.0310505 0.0313517 0.0293389 0.0274402 0.0236656 0.0257646 0.0238739 0.0315562
95 0.0326651 0.0329665 0.0305940 0.0286908 0.0248057 0.0269704 0.0250708 0.0331914
96 0.0342704 0.0345719 0.0318149 0.0299099 0.0259197 0.0281559 0.0262493 0.0348186
97 0.0358572 0.0361585 0.0329987 0.0310951 0.0269980 0.0293096 0.0273986 0.0364281
98 0.0374173 0.0377185 0.0341503 0.0322517 0.0280348 0.0304239 0.0285118 0.0380114
99 0.0389423 0.0392433 0.0352857 0.0333956 0.0290309 0.0314979 0.0295884 0.0395582

[]


NEW SECTION
WAC 415-02-360   What is the optional cost-of-living adjustment (COLA) for PERS Plan 1 and TRS Plan 1?   (1) At the time of retirement, if you are a PERS Plan 1 or TRS Plan 1 member, you can choose initially reduced retirement payment benefits that will provide you with annual cost of living adjustments in the future.

     For more information, see:

     PERS Plan 1: RCW 41.40.188 (1)(e); WAC 415-108-326(4)

     TRS Plan 1: RCW 41.32.530 (1)(d); WAC 415-112-727(4)

     (2) By opting to receive a lower dollar amount at the beginning of your retirement, you will receive a progressively higher amount as the payments continue.

     (3) Examples

     (a) Example (a):

     Ernie, a TRS Plan 1 member, retires at age 55 with 30 years of service and chooses the COLA option. TRS Plan 1 provides two percent (.02) of average final compensation (AFC) per year of service. At the time he retires, Ernie's AFC is $4,295.33. As shown in the "Plan 1 Optional COLA" table below, Ernie would receive 0.7408 of his normal retirement benefit as the starting amount of the COLA-protected benefit. TRS would calculate the benefit as follows: 30.00 (years of service credit) x .02 x $4,295.33 (AFC) = $2,577.20 (monthly benefit without the COLA option). TRS would then multiply $2,577.20 x .7408 = $1,909.19 (the COLA-protected starting benefit Ernie would receive).

     (b) Example (b):

     Tina is a PERS Plan 1 member with 30 years of service credit at age 52 and eight months. Because she has reached 30 years of service, there is no reduction for an early retirement. However, Tina chooses the optional COLA. Tina would receive .7388 of her normal retirement benefit as the starting amount of the COLA-protected benefit. Her normal retirement benefit is $2,295.00; her COLA-reduced benefit will be $1,695.55.

     (4) Table - The optional cost-of-living adjustment (COLA) table is based on the 1995-2000 actuarial experience study.

     Use these factors to convert from standard option monthly benefit payments without a COLA to the same option with a COLA.

Plan 1 Optional COLA

Age PERS 1 Factor TRS 1 Factor Age PERS 1 Factor TRS 1 Factor
20 0.6586 0.6554 61 0.7778 0.7662
21 0.6600 0.6566 62 0.7825 0.7708
22 0.6615 0.6580 63 0.7873 0.7754
23 0.6630 0.6593 64 0.7922 0.7801
24 0.6645 0.6607 65 0.7972 0.7849
25 0.6661 0.6622 66 0.8022 0.7897
26 0.6678 0.6638 67 0.8073 0.7946
27 0.6696 0.6654 68 0.8124 0.7996
28 0.6714 0.6670 69 0.8176 0.8046
29 0.6732 0.6687 70 0.8229 0.8097
30 0.6752 0.6705 71 0.8282 0.8149
31 0.6772 0.6723 72 0.8335 0.8201
32 0.6793 0.6742 73 0.8389 0.8253
33 0.6814 0.6762 74 0.8443 0.8306
34 0.6836 0.6783 75 0.8497 0.8359
35 0.6859 0.6804 76 0.8551 0.8413
36 0.6883 0.6826 77 0.8605 0.8467
37 0.6908 0.6849 78 0.8659 0.8521
38 0.6933 0.6872 79 0.8713 0.8575
39 0.6960 0.6896 80 0.8766 0.8628
40 0.6987 0.6921 81 0.8819 0.8682
41 0.7015 0.6947 82 0.8871 0.8735
42 0.7044 0.6974 83 0.8922 0.8788
43 0.7074 0.7002 84 0.8971 0.8840
44 0.7105 0.7031 85 0.9020 0.8891
45 0.7137 0.7060 86 0.9066 0.8941
46 0.7170 0.7091 87 0.9111 0.8989
47 0.7204 0.7122 88 0.9153 0.9036
48 0.7238 0.7154 89 0.9192 0.9080
49 0.7274 0.7188 90 0.9230 0.9123
50 0.7311 0.7222 91 0.9264 0.9162
51 0.7349 0.7256 92 0.9296 0.9200
52 0.7388 0.7293 93 0.9326 0.9234
53 0.7427 0.7331 94 0.9353 0.9266
54 0.7468 0.7369 95 0.9378 0.9296
55 0.7510 0.7408 96 0.9401 0.9323
56 0.7552 0.7448 97 0.9423 0.9348
57 0.7595 0.7489 98 0.9444 0.9372
58 0.7640 0.7531 99 0.9464 0.9394
59 0.7685 0.7574
60 0.7731 0.7618

[]


NEW SECTION
WAC 415-02-380   Survivor options factors.   (1) What is a "surviving beneficiary"? A surviving beneficiary is a person you designate when you retire who will receive benefit payments for the duration of his or her life, beginning at your death.

     (2) Will selecting a surviving beneficiary affect my retirement benefits? Yes. Retirees who select a surviving beneficiary retirement option receive smaller benefit payments upon retirement than those retirees who do not select this option.

     (3) Does it matter if I am married? Yes. If you are married, you must provide your spouse's written consent to the option you select. If you are married, and you and your spouse do not give written consent to an option, the department will pay you a joint and fifty percent survivor benefit and record your spouse as the beneficiary. For details, please review:

LEOFF Plan 2: RCW 41.26.460(2) WAC 415-104-211 and 415-104-215
PERS Plan 1: RCW 41.40.188(2) WAC 415-108-324 and 415-108-326
PERS Plan 2: RCW 41.40.660(2) WAC 415-108-324 and 415-108-326
PERS Plan 3: RCW 41.40.845(2) WAC 415-108-324 and 415-108-326
SERS Plans 2/3: RCW 41.35.220(2) WAC 415-110-324 and 415-110-326
TRS Plan 1: RCW 41.32.530(2) WAC 415-112-710 to 415-112-727
TRS Plan 2: RCW 41.32.785(2) WAC 415-112-710 to 415-112-727
TRS Plan 3: RCW 41.32.851(2) WAC 415-112-710 to 415-112-727
WSPRS Plan 2: RCW 43.43.271(2) WAC 415-103-225

     (4) Why does the surviving beneficiary's age matter? The surviving beneficiary's age is used in determining the amount of the payments. The younger the surviving beneficiary, the longer he or she is expected to receive payments. The monthly benefit must be reduced accordingly.

     (5) What are the survivor options? The survivor options are described in detail within each plan. For details, please see the list in subsection (3) of this section.

     To summarize:

     Option 2 - Joint and 100 percent survivorship

     Option 3 - Joint and 50 percent survivorship

     Option 4 - Joint and 66.67 percent survivorship

     (6) Examples

     (a) Example (a):

     Kendra, a PERS Plan 2 member, chooses Option 3 (joint and 50 percent survivorship) at retirement. She names her nephew, Steve, as her surviving beneficiary. This means that Steve would receive half of Kendra's benefit amount after Kendra's death. Steve is 30 years younger than Kendra. PERS would use the survivor option factor table ("member older") to calculate the adjustment. With a 30-year age difference (member minus beneficiary), the value corresponding to PERS Plan 2 and Option 3 is 0.753. This value, 0.753, is multiplied against the amount Kendra would have received under Option 1. Kendra's retirement benefits will be reduced to about 75% of her Option 1 level.

     (b) Example (b):

     Mark, a LEOFF Plan 2 member, chooses Option 2 (joint and 100 percent survivorship) at retirement. He names his wife, Susan, as his surviving beneficiary. This means Susan would receive the same benefit amount Mark had received prior to his death. Mark is five years younger than Susan. LEOFF would use the survivor option factors table ("member younger") to calculate the adjustment for the age difference. With a 5-year age difference (member minus beneficiary), the value corresponding to LEOFF Plan 2 and Option 2 is 0.894. This value, 0.894, will be multiplied against the amount Mark would have received under Option 1. Mark's retirement benefits will be reduced to about 89 percent of his Option 1 level.

     (7) Table - Member older (PERS and SERS)

     Survivor option factor: Member older than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference PERS 1 Opt. 2 100% PERS 1 Opt. 3 50% PERS 1 Opt. 4

66 2/3%

 PERS 2/3 Opt. 2 100% PERS 2/3 Opt. 3 50% PERS 2/3 Opt. 4

66 2/3%

 SERS 2/3 Opt. 2 100% SERS 2/3 Opt. 3 50% SERS 2/3 Opt. 4

66 2/3%
0 .870 .930 .909 .791 .883 .850 .799 .888 .857
1 .862 .926 .904 .778 .875 .840 .773 .872 .836
2 .857 .923 .900 .767 .868 .832 .760 .864 .826
3 .844 .915 .890 .758 .863 .825 .748 .856 .816
4 .840 .913 .887 .751 .858 .819 .741 .851 .811
5 .836 .910 .884 .743 .853 .813 .734 .846 .805
6 .831 .908 .881 .736 .848 .807 .726 .841 .799
7 .818 .900 .871 .728 .843 .801 .719 .836 .793
8 .814 .897 .867 .721 .838 .795 .712 .832 .787
9 .809 .895 .864 .713 .833 .789 .705 .827 .782
10 .805 .892 .861 .706 .828 .783 .698 .822 .776
11 .802 .890 .858 .699 .823 .777 .692 .818 .771
12 .787 .881 .847 .693 .818 .772 .685 .813 .766
13 .784 .879 .845 .686 .814 .766 .679 .809 .760
14 .780 .876 .842 .680 .809 .761 .673 .805 .755
15 .777 .874 .839 .673 .805 .756 .667 .800 .750
16 .773 .872 .836 .667 .801 .751 .662 .796 .746
17 .770 .870 .834 .662 .796 .746 .656 .792 .741
18 .767 .868 .832 .656 .792 .741 .651 .789 .737
19 .764 .866 .829 .651 .788 .736 .646 .785 .732
20 .762 .865 .827 .645 .785 .732 .641 .781 .728
21 .759 .863 .825 .640 .781 .728 .637 .778 .724
22 .756 .861 .823 .636 .777 .724 .632 .775 .720
23 .754 .860 .821 .631 .774 .720 .628 .771 .717
24 .752 .858 .820 .627 .771 .716 .624 .768 .713
25 .750 .857 .818 .622 .767 .712 .620 .765 .710
26 .748 .856 .817 .618 .764 .709 .616 .762 .707
27 .746 .855 .815 .615 .761 .705 .613 .760 .703
28 .744 .853 .814 .611 .758 .702 .609 .757 .700
29 .743 .852 .812 .607 .756 .699 .606 .755 .697
30 .741 .851 .811 .604 .753 .696 .603 .752 .695
31 .740 .850 .810 .601 .751 .693 .600 .750 .692
32 .738 .849 .809 .598 .748 .690 .597 .748 .690
33 .737 .849 .808 .595 .746 .688 .594 .745 .687
34 .736 .848 .807 .592 .744 .685 .592 .743 .685
35 .735 .847 .806 .589 .742 .683 .589 .741 .683
36 .734 .846 .805 .587 .740 .680 .587 .740 .680
37 .733 .846 .804 .584 .738 .678 .585 .738 .678
38 .732 .845 .804 .582 .736 .676 .582 .736 .677
39 .731 .844 .803 .580 .734 .674 .580 .734 .675
40 .730 .844 .802 .578 .732 .672 .578 .733 .673

     (8) Table - Member younger (PERS and SERS)

     Survivor option factors: Member younger than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference PERS 1 Opt. 2 100% PERS 1 Opt. 3 50% PERS 1 Opt. 4

66 2/3%

 PERS 2/3 Opt. 2 100% PERS 2/3 Opt. 3 50% PERS 2/3 Opt. 4

66 2/3%

 SERS 2/3 Opt. 2 100% SERS 2/3 Opt. 3 50% SERS 2/3 Opt. 4

66 2/3%
-20 .958 .978 .971 .939 .969 .959 .949 .974 .965
-19 .955 .977 .970 .935 .967 .956 .946 .972 .963
-18 .952 .976 .968 .931 .964 .953 .942 .970 .961
-17 .949 .974 .966 .927 .962 .950 .938 .968 .958
-16 .947 .973 .964 .922 .959 .947 .934 .966 .955
-15 .944 .971 .962 .917 .957 .943 .930 .964 .952
-14 .940 .969 .959 .912 .954 .940 .926 .961 .949
-13 .937 .968 .957 .907 .951 .936 .921 .959 .946
-12 .934 .966 .955 .902 .948 .932 .917 .956 .943
-11 .930 .964 .953 .896 .945 .928 .912 .954 .939
-10 .927 .962 .950 .890 .942 .924 .907 .951 .936
-9 .923 .960 .948 .884 .938 .919 .901 .948 .932
-8 .920 .958 .945 .878 .935 .915 .896 .945 .928
-7 .916 .956 .942 .871 .931 .910 .890 .942 .924
-6 .912 .954 .940 .865 .927 .905 .885 .939 .920
-5 .908 .952 .937 .858 .924 .901 .879 .935 .916
-4 .901 .948 .931 .848 .918 .893 .873 .932 .911
-3 .896 .945 .928 .840 .913 .887 .863 .927 .905
-2 .889 .941 .923 .826 .905 .877 .853 .920 .897
-1 .879 .935 .916 .805 .892 .861 .834 .909 .883
0 .870 .930 .909 .791 .883 .850 .799 .888 .857

     (9) Table - Member older (LEOFF Plan 2 and WSPRS Plan 2)

     Survivor option factors: Member older than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference LEOFF 2 Option 2

100%

 LEOFF 2 Option 3

50%

 LEOFF 2 Option 4

66 2/3%

 WSP 2

Option 2

100%

 WSP 2

Option 3

50%

 WSP 2

Option 4

66 2/3%
0 0.870 0.930 0.909 0.870 0.930 0.909
1 0.865 0.927 0.905 0.865 0.927 0.905
2 0.860 0.924 0.902 0.860 0.924 0.902
3 0.855 0.922 0.898 0.855 0.922 0.898
4 0.850 0.919 0.894 0.850 0.919 0.894
5 0.845 0.916 0.891 0.845 0.916 0.891
6 0.840 0.913 0.887 0.840 0.913 0.887
7 0.835 0.910 0.883 0.835 0.910 0.883
8 0.830 0.907 0.880 0.830 0.907 0.880
9 0.825 0.904 0.876 0.825 0.904 0.876
10 0.821 0.902 0.873 0.821 0.902 0.873
11 0.816 0.899 0.870 0.816 0.899 0.870
12 0.812 0.896 0.866 0.812 0.896 0.866
13 0.808 0.894 0.863 0.808 0.894 0.863
14 0.803 0.891 0.860 0.803 0.891 0.860
15 0.799 0.888 0.857 0.799 0.888 0.857
16 0.795 0.886 0.854 0.795 0.886 0.854
17 0.792 0.884 0.851 0.792 0.884 0.851
18 0.788 0.881 0.848 0.788 0.881 0.848
19 0.784 0.879 0.845 0.784 0.879 0.845
20 0.781 0.877 0.842 0.781 0.877 0.842
21 0.777 0.875 0.840 0.777 0.875 0.840
22 0.774 0.873 0.837 0.774 0.873 0.837
23 0.771 0.871 0.835 0.771 0.871 0.835
24 0.768 0.869 0.832 0.768 0.869 0.832
25 0.765 0.867 0.830 0.765 0.867 0.830
26 0.763 0.865 0.828 0.763 0.865 0.828
27 0.760 0.864 0.826 0.760 0.864 0.826
28 0.757 0.862 0.824 0.757 0.862 0.824
29 0.755 0.860 0.822 0.755 0.860 0.822
30 0.753 0.859 0.820 0.753 0.859 0.820
31 0.750 0.857 0.818 0.750 0.857 0.818
32 0.748 0.856 0.817 0.748 0.856 0.817
33 0.746 0.855 0.815 0.746 0.855 0.815
34 0.744 0.853 0.814 0.744 0.853 0.814
35 0.742 0.852 0.812 0.742 0.852 0.812
36 0.741 0.851 0.811 0.741 0.851 0.811
37 0.739 0.850 0.809 0.739 0.850 0.809
38 0.737 0.849 0.808 0.737 0.849 0.808
39 0.736 0.848 0.807 0.736 0.848 0.807
40 0.734 0.847 0.806 0.734 0.847 0.806

     (10) Table - Member younger (LEOFF Plan 2 and WSPRS Plan 2)

     Survivor option factors: Member younger than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference LEOFF 2 Option 2

100%

 LEOFF 2 Option 3

50%

 LEOFF 2 Option 4

66 2/3%

 WSP 2

Option 2

100%

 WSP 2

Option 3

50%

 WSP 2

Option 4

66 2/3%
-20 0.953 0.976 0.968 0.953 0.976 0.968
-19 0.950 0.974 0.966 0.950 0.974 0.966
-18 0.947 0.973 0.964 0.947 0.973 0.964
-17 0.944 0.971 0.962 0.944 0.971 0.962
-16 0.940 0.969 0.959 0.940 0.969 0.959
-15 0.937 0.967 0.957 0.937 0.967 0.957
-14 0.933 0.965 0.954 0.933 0.965 0.954
-13 0.929 0.963 0.952 0.929 0.963 0.952
-12 0.925 0.961 0.949 0.925 0.961 0.949
-11 0.921 0.959 0.946 0.921 0.959 0.946
-10 0.917 0.957 0.943 0.917 0.957 0.943
-9 0.913 0.954 0.940 0.913 0.954 0.940
-8 0.908 0.952 0.937 0.908 0.952 0.937
-7 0.904 0.949 0.934 0.904 0.949 0.934
-6 0.899 0.947 0.930 0.899 0.947 0.930
-5 0.894 0.944 0.927 0.894 0.944 0.927
-4 0.890 0.942 0.924 0.890 0.942 0.924
-3 0.885 0.939 0.920 0.885 0.939 0.920
-2 0.880 0.936 0.916 0.880 0.936 0.916
-1 0.875 0.933 0.913 0.875 0.933 0.913
0 0.870 0.930 0.909 0.870 0.930 0.909

     (11) Table - Member older (TRS)

     Survivor option factors: Member older than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference TRS 1

Option 2

100%

 TRS 1

Option 3

50%

 TRS 1 Option 4

66 2/3%

 TRS 2/3

Option 2

100%

 TRS 2/3

Option 3

50%

 TRS 2/3

Option 4

66 2/3%
-20 0.968 0.984 0.979 0.952 0.975 0.967
-19 0.966 0.983 0.977 0.949 0.974 0.965
-18 0.964 0.982 0.976 0.945 0.972 0.963
-17 0.962 0.981 0.974 0.942 0.970 0.960
-16 0.960 0.979 0.973 0.938 0.968 0.958
-15 0.957 0.978 0.971 0.934 0.966 0.955
-14 0.955 0.977 0.969 0.929 0.963 0.952
-13 0.952 0.976 0.968 0.925 0.961 0.949
-12 0.950 0.974 0.966 0.921 0.959 0.946
-11 0.947 0.973 0.964 0.916 0.956 0.942
-10 0.944 0.971 0.962 0.911 0.953 0.939
-9 0.942 0.970 0.960 0.906 0.951 0.935
-8 0.939 0.968 0.958 0.900 0.948 0.931
-7 0.936 0.967 0.956 0.895 0.945 0.927
-6 0.933 0.965 0.954 0.889 0.941 0.923
-5 0.927 0.962 0.950 0.884 0.938 0.919
-4 0.923 0.960 0.947 0.877 0.934 0.914
-3 0.918 0.957 0.944 0.865 0.928 0.906
-2 0.913 0.955 0.941 0.855 0.922 0.899
-1 0.907 0.951 0.936 0.839 0.912 0.887
0 0.898 0.946 0.930 0.815 0.898 0.869

     (12) Table - Member younger (TRS)

     Survivor option factors: Member younger than beneficiary

     Age difference: Member age minus beneficiary age

Age Difference TRS 1

Option 2

100%

 TRS 1

Option 3

50%

 TRS 1 Option 4

66 2/3%

 TRS 2/3

Option 2

100%

 TRS 2/3

Option 3

50%

 TRS 2/3

Option 4

66 2/3%
0 0.898 0.946 0.930 0.815 0.898 0.869
1 0.892 0.943 0.925 0.801 0.889 0.858
2 0.888 0.941 0.922 0.790 0.883 0.849
3 0.877 0.935 0.915 0.781 0.877 0.842
4 0.873 0.932 0.912 0.772 0.871 0.835
5 0.869 0.930 0.909 0.765 0.867 0.830
6 0.858 0.924 0.901 0.758 0.862 0.824
7 0.855 0.922 0.898 0.751 0.858 0.819
8 0.851 0.920 0.896 0.744 0.853 0.813
9 0.848 0.918 0.893 0.737 0.849 0.808
10 0.845 0.916 0.891 0.730 0.844 0.802
11 0.842 0.914 0.889 0.724 0.840 0.797
12 0.839 0.912 0.887 0.717 0.835 0.792
13 0.836 0.911 0.884 0.711 0.831 0.787
14 0.824 0.904 0.875 0.705 0.827 0.782
15 0.821 0.902 0.873 0.699 0.823 0.777
16 0.819 0.900 0.871 0.694 0.819 0.773
17 0.816 0.899 0.869 0.688 0.815 0.768
18 0.814 0.897 0.868 0.683 0.812 0.764
19 0.812 0.896 0.866 0.678 0.808 0.760
20 0.809 0.895 0.864 0.673 0.805 0.755
21 0.807 0.893 0.863 0.668 0.801 0.751
22 0.805 0.892 0.861 0.664 0.798 0.748
23 0.803 0.891 0.860 0.660 0.795 0.744
24 0.802 0.890 0.858 0.655 0.792 0.740
25 0.800 0.889 0.857 0.651 0.789 0.737
26 0.798 0.888 0.856 0.648 0.786 0.734
27 0.797 0.887 0.855 0.644 0.783 0.731
28 0.796 0.886 0.854 0.640 0.781 0.728
29 0.794 0.885 0.853 0.637 0.778 0.725
30 0.793 0.885 0.852 0.634 0.776 0.722
31 0.792 0.884 0.851 0.631 0.774 0.719
32 0.791 0.883 0.850 0.628 0.771 0.717
33 0.790 0.882 0.849 0.625 0.769 0.714
34 0.789 0.882 0.848 0.622 0.767 0.712
35 0.788 0.881 0.848 0.620 0.765 0.710
36 0.787 0.881 0.847 0.617 0.763 0.708
37 0.786 0.880 0.846 0.615 0.762 0.706
38 0.785 0.880 0.846 0.613 0.760 0.704
39 0.785 0.879 0.845 0.611 0.758 0.702
40 0.784 0.879 0.845 0.609 0.757 0.700

[]

OTS-5836.2


NEW SECTION
WAC 415-103-300   Actuarial tables, schedules, and factors.   See chapter 415-02 WAC starting with WAC 415-02-300 for the tables, schedules, and factors the department uses for calculating optional retirement allowances of members of the Washington state patrol retirement system plan 2.

[]

OTS-5864.2


AMENDATORY SECTION(Amending WSR 96-03-100, filed 1/19/96, effective 2/19/96)

WAC 415-104-108   Actuarial tables, schedules, and factors.   ((This chapter contains)) See chapter 415-02 WAC starting with WAC 415-02-300 for the tables, schedules, and factors ((adopted by the director of the department of retirement systems)) the department uses for calculating optional retirement allowances of members of the Washington state law enforcement officers' and fire fighters' retirement system. ((These tables, schedules, and factors were adopted by the director upon the recommendation of the state actuary based upon the actuary's investigation into the mortality, service, compensation, and other experience of the members and beneficiaries of the law enforcement officers' and fire fighters' retirement system.

     (1) Except as provided in subsection (2) of this section, the tables, schedules, and factors contained in this chapter shall govern the retirement allowances only of members retiring on or after January 1, 1996, until such time as these tables, schedules, and factors are amended by the director following the next actuarial investigation conducted by the state actuary. The retirement allowances of members retiring before January 1, 1996, shall continue to be governed by the tables, schedules, and factors in effect at the time of each member's retirement.

     (2) The early retirement factors govern the retirement allowances of members retiring on or after January 1, 1993.

     (3) Any new tables, schedules, and factors adopted by the director in the future shall govern retirement allowances only of members retiring after the effective date of such new tables, schedules, and factors.


LAW

ENFORCEMENT OFFICERS AND FIRE FIGHTERS RETIREMENT SYSTEM PLAN I

Monthly Benefit per

$1.00 of Accumulation

 LAW

ENFORCEMENT OFFICERS AND FIRE FIGHTERS RETIREMENT SYSTEM

PLAN II

Monthly Benefit per

$1.00 of Accumulation
20 .0025142 20 .0039808
21 .0025304 21 .0039997
22 .0025472 22 .0040196
23 .0025647 23 .0040405
24 .0025828 24 .0040624
25 .0026017 25 .0040855
26 .0026214 26 .0041098
27 .0026418 27 .0041353
28 .0026632 28 .0041622
29 .0026854 29 .0041905
30 .0027086 30 .0042204
31 .0027327 31 .0042518
32 .0027579 32 .0042850
33 .0027842 33 .0043200
34 .0028117 34 .0043569
35 .0028404 35 .0043958
36 .0028704 36 .0044370
37 .0029018 37 .0044805
38 .0029346 38 .0045266
39 .0029690 39 .0045752
40 .0030050 40 .0046267
41 .0030427 41 .0046810
42 .0030823 42 .0047384
43 .0031237 43 .0047988
44 .0031672 44 .0048626
45 .0032128 45 .0049298
46 .0032607 46 .0050007
47 .0033111 47 .0050753
48 .0033640 48 .0051539
49 .0034197 49 .0052369
50 .0034785 50 .0053245
51 .0035404 51 .0054172
52 .0036059 52 .0055155
53 .0036751 53 .0056199
54 .0037485 54 .0057310
55 .0038265 55 .0058496
56 .0039096 56 .0059764
57 .0039981 57 .0061122
58 .0040928 58 .0062578
59 .0041941 59 .0064139
60 .0043026 60 .0065811
61 .0044195 61 .0067600
62 .0045451 62 .0069511
63 .0046805 63 .0071548
64 .0048266 64 .0073714
65 .0049847 65 .0076011
66 .0051560 66 .0078441
67 .0053424 67 .0081009
68 .0055445 68 .0083721
69 .0057645 69 .0086591
70 .0060046 70 .0089634
71 .0062678 71 .0092866
72 .0065554 72 .0096299
73 .0068706 73 .0099940
74 .0072168 74 .0103786
75 .0075947 75 .0107825
76 .0080069 76 .0112040
77 .0084560 77 .0116408
78 .0089449 78 .0120905
79 .0094696 79 .0125511
80 .0100369 80 .0130204
81 .0106372 81 .0134944
82 .0112701 82 .0139758
83 .0119271 83 .0144609
84 .0126119 84 .0149489
85 .0133170 85 .0154388
86 .0140467 86 .0159282
87 .0147922 87 .0164153
88 .0155623 88 .0168983
89 .0163745 89 .0173754
90 .0172295 90 .0178441
91 .0181323 91 .0183008
92 .0190934 92 .0187436
93 .0201303 93 .0191730
94 .0212247 94 .0195820
95 .0223693 95 .0199697
96 .0236226 96 .0203443
97 .0250062 97 .0207038
98 .0265426 98 .0210462
99 .0282645 99 .0213706

LAW ENFORCEMENT OFFICERS AND FIRE

FIGHTERS RETIREMENT SYSTEM PLAN II

Early Retirement Factors

by Year and Month
0 0 1.000
1 .9921
2 .9843
3 .9764
4 .9686
5 .9607
6 .9529
7 .9450
8 .9372
9 .9293
10 .9215
11 .9136
1 0 .9058
1 .8988
2 .8918
3 .8847
4 .8777
5 .8707
6 .8637
7 .8567
8 .8496
9 .8426
10 .8356
11 .8286
2 0 .8216
1 .8153
2 .8090
3 .8027
4 .7964
5 .7902
6 .7839
7 .7776
8 .7713
9 .7650
10 .7587
11 .7524
3 0 .7462
1 .7405
2 .7349
3 .7292
4 .7236
5 .7180
6 .7123
7 .7067
8 .7011
9 .6954
10 .6898
11 .6841
4 0 .6785
1 .6734
2 .6684
3 .6633
4 .6582
5 .6532
6 .6481
7 .6430
8 .6379
9 .6329
10 .6278
11 .6227
5 0 .6177
1 .6131
2 .6085
3 .6040
4 .5994
5 .5949
6 .5903
7 .5857
8 .5812
9 .5766
10 .5720
11 .5675
6 0 .5629
1 .5588
2 .5547
3 .5506
4 .5465
5 .5423
6 .5382
7 .5341
8 .5300
9 .5259
10 .5218
11 .5177
7 0 .5135
1 .5098
2 .5061
3 .5024
4 .4987
5 .4950
6 .4912
7 .4875
8 .4838
9 .4801
10 .4764
11 .4727
8 0 .4689
1 .4656
2 .4622
3 .4589
4 .4555
5 .4521
6 .4488
7 .4454
8 .4421
9 .4387
10 .4353
11 .4320
9 0 .4286
1 .4256
2 .4225
3 .4195
4 .4164
5 .4134
6 .4104
7 .4073
8 .4043
9 .4012
10 .3982
11 .3951
10 0 .3921
1 .3893
2 .3866
3 .3838
4 .3811
5 .3783
6 .3755
7 .3728
8 .3700
9 .3673
10 .3645
11 .3617
11 0 .3590
1 .3565
2 .3540
3 .3515
4 .3490
5 .3465
6 .3439
7 .3414
8 .3389
9 .3364
10 .3339
11 .3314
12 0 .3289
1 .3266
2 .3244
3 .3221
4 .3198
5 .3175
6 .3153
7 .3130
8 .3107
9 .3084
10 .3061
11 .3039
13 0 .3016
1 .2995
2 .2975
3 .2954
4 .2933
5 .2912
6 .2892
7 .2871
8 .2850
9 .2830
10 .2809
11 .2788
14 0 .2767
1 .2748
2 .2730
3 .2711
4 .2692
5 .2673
6 .2654
7 .2635
8 .2616
9 .2598
10 .2579
11 .2560
15 0 .2541
1 .2524
2 .2507
3 .2489
4 .2472
5 .2455
6 .2438
7 .2420
8 .2403
9 .2386
10 .2369
11 .2352
16 0 .2334
1 .2319
2 .2303
3 .2287
4 .2272
5 .2256
6 .2240
7 .2225
8 .2209
9 .2193
10 .2177
11 .2162
17 0 .2146
1 .2132
2 .2117
3 .2103
4 .2089
5 .2074
6 .2060
7 .2046
8 .2031
9 .2017
10 .2003
11 .1988
18 0 .1974
1 .1961
2 .1948
3 .1935
4 .1922
5 .1908
6 .1895
7 .1882
8 .1869
9 .1856
10 .1843
11 .1830
19 0 .1817
1 .1805
2 .1793
3 .1781
4 .1769
5 .1757
6 .1745
7 .1733
8 .1721
9 .1709
10 .1697
11 .1685
20 0 .1673
1 .1662
2 .1651
3 .1640
4 .1629
5 .1618
6 .1607
7 .1596
8 .1585
9 .1574
10 .1563
11 .1552
21 0 .1541
1 .1531
2 .1521
3 .1511
4 .1501
5 .1491
6 .1481
7 .1470
8 .1460
9 .1450
10 .1440
11 .1430
22 0 .1420
1 .1411
2 .1402
3 .1392
4 .1383
5 .1374
6 .1365
7 .1356
8 .1346
9 .1337
10 .1328
11 .1319
23 0 .1309
1 .1301
2 .1292
3 .1284
4 .1276
5 .1267
6 .1259
7 .1250
8 .1242
9 .1233
10 .1225
11 .1216
24 0 .1208
1 .1200
2 .1192
3 .1184
4 .1177
5 .1169
6 .1161
7 .1153
8 .1146
9 .1138
10 .1130
11 .1122
25 0 .1115
1 .1107
2 .1100
3 .1093
4 .1086
5 .1079
6 .1072
7 .1065
8 .1057
9 .1050
10 .1043
11 .1036
26 0 .1029
1 .1022
2 .1016
3 .1009
4 .1003
5 .0996
6 .0989
7 .0983
8 .0976
9 .0970
10 .0963
11 .0957
27 0 .0950
1 .0944
2 .0938
3 .0932
4 .0926
5 .0920
6 .0914
7 .0908
8 .0902
9 .0896
10 .0890
11 .0884
28 0 .0878
1 .0872
2 .0866
3 .0861
4 .0855
5 .0850
6 .0844
7 .0839
8 .0833
9 .0828
10 .0822
11 .0816
29 0 .0811
1 .0806
2 .0801
3 .0796
4 .0790
5 .0785
6 .0780
7 .0775
8 .0770
9 .0765
10 .0760
11 .0755
30 0 .0749
1 .0745
2 .0740
3 .0735
4 .0731
5 .0726
6 .0721
7 .0716
8 .0712
9 .0707
10 .0702
11 .0698
31 0 .0693
1 .0689
2 .0684
3 .0680
4 .0676
5 .0671
6 .0667
7 .0663
8 .0658
9 .0654
10 .0649
11 .0645
32 0 .0641
1 .0637
2 .0633
3 .0629
4 .0625
5 .0621
6 .0617
7 .0613
8 .0609
9 .0605
10 .0601
11 .0597
33 0 .0593
1 .0589
2 .0585
3 .0582
4 .0578
5 .0574
6 .0571
7 .0567
8 .0563
9 .0560
10 .0556
11 .0552
34 0 .0548
1 .0545
2 .0542
3 .0538
4 .0535
5 .0531
6 .0528
7 .0525
8 .0521
9 .0518
10 .0514
11 .0511
35 0 .0508
1 .0505
2 .0502
3 .0499
4 .0496
5 .0493
6 .0490
7 .0487
8 .0484
9 .0481
10 .0478
11 .0475
36 0 .0472
1 .0469
2 .0467
3 .0464
4 .0461
5 .0458
6 .0456
7 .0453
8 .0450
9 .0447
10 .0445
11 .0442
37 0 .0439
1 .0437
2 .0434
3 .0432
4 .0429
5 .0426
6 .0424
7 .0421
8 .0419
9 .0416
10 .0414
11 .0411
38 0 .0409
1 .0406
2 .0404
3 .0401
4 .0399
5 .0397
6 .0394
7 .0392
8 .0390
9 .0387
10 .0385
11 .0382
39 0 .0380
1 .0378
2 .0376
3 .0373
4 .0371
5 .0369
6 .0367
7 .0365
8 .0362
9 .0360
10 .0358
11 .0356

LAW ENFORCEMENT OFFICERS

AND FIRE FIGHTERS RETIREMENT SYSTEM

PLAN II


Age

LEOFF II Survivor Option Factors

Member Younger
Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
-20 0.928 0.951 0.963
-19 0.923 0.947 0.960
-18 0.918 0.944 0.957
-17 0.912 0.940 0.954
-16 0.906 0.935 0.951
-15 0.899 0.930 0.947
-14 0.892 0.926 0.943
-13 0.885 0.921 0.939
-12 0.877 0.915 0.935
-11 0.869 0.909 0.930
-10 0.861 0.903 0.926
-9 0.854 0.898 0.922
-8 0.846 0.892 0.917
-7 0.838 0.886 0.912
-6 0.830 0.880 0.907
-5 0.823 0.875 0.903
-4 0.814 0.868 0.898
-3 0.806 0.862 0.893
-2 0.798 0.856 0.888
-1 0.790 0.850 0.883

Member Older
Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
0 0.780 0.842 0.877
1 0.771 0.835 0.871
2 0.760 0.827 0.864
3 0.751 0.820 0.858
4 0.743 0.813 0.853
5 0.735 0.807 0.848
6 0.728 0.801 0.843
7 0.721 0.795 0.838
8 0.714 0.789 0.833
9 0.706 0.783 0.828
10 0.700 0.778 0.824
11 0.694 0.773 0.820
12 0.687 0.768 0.815
13 0.681 0.762 0.811
14 0.673 0.755 0.805
15 0.664 0.748 0.799
16 0.656 0.741 0.793
17 0.650 0.736 0.788
18 0.644 0.731 0.784
19 0.639 0.726 0.780
20 0.634 0.722 0.776
21 0.629 0.718 0.773
22 0.625 0.715 0.770
23 0.620 0.710 0.766
24 0.616 0.707 0.763
25 0.612 0.703 0.760
26 0.608 0.700 0.757
27 0.604 0.696 0.754
28 0.601 0.694 0.751
29 0.598 0.690 0.748
30 0.595 0.688 0.746
31 0.592 0.685 0.744
32 0.589 0.682 0.741
33 0.586 0.680 0.739
34 0.583 0.677 0.737
35 0.581 0.675 0.735
36 0.578 0.673 0.733
37 0.576 0.671 0.731
38 0.574 0.669 0.729
39 0.571 0.666 0.727
40 0.569 0.664 0.725

AGE DIFFERENCE = MEMBER'S AGE MINUS BENEFICIARY AGE


* For converting the Normal Form (Option I) to Option II or III.))

[Statutory Authority: RCW 41.50.050. 96-03-100, § 415-104-108, filed 1/19/96, effective 2/19/96. Statutory Authority: RCW 41.50.050 and 41.26.060. 91-19-063, § 415-104-108, filed 9/16/91, effective 10/17/91; 91-02-019, § 415-104-108, filed 12/21/90, effective 1/21/91.]

OTS-5837.2


AMENDATORY SECTION(Amending WSR 02-03-120, filed 1/23/02, effective 3/1/02)

WAC 415-108-340   Actuarial tables, schedules, and factors.   ((This section contains)) See chapter 415-02 WAC starting with WAC 415-02-300 for the tables, schedules, and factors the department uses for calculating optional retirement allowances ((and postretirement adjustments)) of members of the Washington state public employees' retirement system (((PERS))). ((These tables, schedules, and factors were adopted by the director upon the recommendation of the state actuary after investigation into the mortality, service, compensation, and other experience of the PERS members and beneficiaries.

     (1) These tables, schedules and factors may be amended from time to time, based upon subsequent actuarial investigation.

     (2) The department will use the tables, schedules and factors in effect upon the member's retirement to calculate the member's retirement allowance. Accordingly, these values apply to the calculation of retirement allowances for those who retire on or after January 1, 1996 (until subsequent amendment).

     (3) The department will use these tables, schedules and factors to calculate postretirement adjustments that become effective on or after January 1, 1996, even though the member's retirement allowance was initially calculated using a prior set of tables, schedules and factors.


PUBLIC EMPLOYEES RETIREMENT SYSTEM

PLAN 1

Early Retirement Factors

by Year and Month
0 0 1.0000
1 .9915
2 .9830
3 .9746
4 .9661
5 .9576
6 .9491
7 .9407
8 .9322
9 .9237
10 .9152
11 .9068
1 0 .8983
1 .8908
2 .8834
3 .8759
4 .8685
5 .8610
6 .8536
7 .8461
8 .8387
9 .8312
10 .8238
11 .8163
2 0 .8089
1 .8023
2 .7957
3 .7892
4 .7826
5 .7760
6 .7694
7 .7629
8 .7563
9 .7497
10 .7431
11 .7366
3 0 .7300
1 .7242
2 .7183
3 .7125
4 .7067
5 .7009
6 .6951
7 .6892
8 .6834
9 .6776
10 .6718
11 .6660
4 0 .6601
1 .6550
2 .6498
3 .6446
4 .6395
5 .6343
6 .6291
7 .6240
8 .6188
9 .6136
10 .6085
11 .6033
5 0 .5981
1 .5935
2 .5889
3 .5843
4 .5797
5 .5751
6 .5705
7 .5659
8 .5613
9 .5567
10 .5521
11 .5475
6 0 .5429
1 .5388
2 .5347
3 .5306
4 .5265
5 .5224
6 .5182
7 .5141
8 .5100
9 .5059
10 .5018
11 .4977
7 0 .4936
1 .4899
2 .4862
3 .4825
4 .4789
5 .4752
6 .4715
7 .4678
8 .4642
9 .4605
10 .4568
11 .4531
8 0 .4494
1 .4461
2 .4428
3 .4395
4 .4362
5 .4329
6 .4296
7 .4263
8 .4230
9 .4197
10 .4164
11 .4131
9 0 .4098
1 .4068
2 .4039
3 .4009
4 .3979
5 .3950
6 .3920
7 .3890
8 .3860
9 .3831
10 .3801
11 .3771
10 0 .3742
1 .3715
2 .3688
3 .3661
4 .3635
5 .3608
6 .3581
7 .3554
8 .3528
9 .3501
10 .3474
11 .3447
11 0 .3420
1 .3396
2 .3372
3 .3348
4 .3324
5 .3300
6 .3275
7 .3251
8 .3227
9 .3203
10 .3179
11 .3154
12 0 .3130
1 .3108
2 .3087
3 .3065
4 .3043
5 .3021
6 .2999
7 .2977
8 .2955
9 .2933
10 .2912
11 .2890
13 0 .2868
1 .2848
2 .2828
3 .2808
4 .2789
5 .2769
6 .2749
7 .2729
8 .2709
9 .2689
10 .2670
11 .2650
14 0 .2630
1 .2612
2 .2594
3 .2576
4 .2558
5 .2540
6 .2522
7 .2504
8 .2486
9 .2468
10 .2450
11 .2432
15 0 .2414
1 .2398
2 .2381
3 .2365
4 .2348
5 .2332
6 .2316
7 .2299
8 .2283
9 .2267
10 .2250
11 .2234
16 0 .2218
1 .2203
2 .2188
3 .2173
4 .2158
5 .2143
6 .2128
7 .2113
8 .2098
9 .2084
10 .2069
11 .2054
17 0 .2039
1 .2025
2 .2012
3 .1998
4 .1985
5 .1971
6 .1957
7 .1944
8 .1930
9 .1917
10 .1903
11 .1890
18 0 .1876
1 .1864
2 .1851
3 .1839
4 .1826
5 .1814
6 .1802
7 .1789
8 .1777
9 .1764
10 .1752
11 .1740
19 0 .1727
1 .1716
2 .1705
3 .1693
4 .1682
5 .1671
6 .1659
7 .1648
8 .1637
9 .1625
10 .1614
11 .1603
20 0 .1591
1 .1581
2 .1571
3 .1560
4 .1550
5 .1540
6 .1529
7 .1519
8 .1509
9 .1498
10 .1488
11 .1478
21 0 .1467
1 .1458
2 .1448
3 .1439
4 .1429
5 .1420
6 .1410
7 .1401
8 .1391
9 .1382
10 .1372
11 .1363
22 0 .1353
1 .1345
2 .1336
3 .1327
4 .1319
5 .1310
6 .1301
7 .1293
8 .1284
9 .1275
10 .1267
11 .1258
23 0 .1249
1 .1241
2 .1233
3 .1225
4 .1217
5 .1209
6 .1201
7 .1193
8 .1185
9 .1177
10 .1169
11 .1161
24 0 .1153
1 .1146
2 .1139
3 .1132
4 .1124
5 .1117
6 .1110
7 .1102
8 .1095
9 .1088
10 .1080
11 .1073
25 0 .1066
1 .1059
2 .1052
3 .1046
4 .1039
5 .1032
6 .1025
7 .1019
8 .1012
9 .1005
10 .0998
11 .0992
26 0 .0985
1 .0979
2 .0973
3 .0966
4 .0960
5 .0954
6 .0948
7 .0942
8 .0936
9 .0929
10 .0923
11 .0917
27 0 .0911
1 .0905
2 .0899
3 .0894
4 .0888
5 .0882
6 .0877
7 .0871
8 .0865
9 .0860
10 .0854
11 .0848
28 0 .0842
1 .0837
2 .0832
3 .0827
4 .0822
5 .0816
6 .0811
7 .0806
8 .0801
9 .0795
10 .0790
11 .0785
29 0 .0780
1 .0775
2 .0770
3 .0765
4 .0760
5 .0755
6 .0751
7 .0746
8 .0741
9 .0736
10 .0731
11 .0726
30 0 .0722
1 .0717
2 .0713
3 .0708
4 .0704
5 .0699
6 .0695
7 .0690
8 .0686
9 .0682
10 .0677
11 .0673
31 0 .0668
1 .0664
2 .0660
3 .0656
4 .0652
5 .0648
6 .0644
7 .0639
8 .0635
9 .0631
10 .0627
11 .0623
32 0 .0619
1 .0615
2 .0611
3 .0608
4 .0604
5 .0600
6 .0596
7 .0592
8 .0589
9 .0585
10 .0581
11 .0577
33 0 .0573
1 .0570
2 .0566
3 .0563
4 .0559
5 .0556
6 .0552
7 .0549
8 .0545
9 .0542
10 .0538
11 .0535
34 0 .0531
1 .0528
2 .0525
3 .0522
4 .0518
5 .0515
6 .0512
7 .0509
8 .0506
9 .0502
10 .0499
11 .0496
35 or more .0493

PUBLIC EMPLOYEES RETIREMENT SYSTEM

Plans 2 and 3 Option 1

Monthly Benefit per $1.00

of Accumulation

20 .0039357
21 .0039525
22 .0039702
23 .0039887
24 .0040081
25 .0040286
26 .0040500
27 .0040726
28 .0040963
29 .0041213
30 .0041476
31 .0041753
32 .0042044
33 .0042351
34 .0042675
35 .0043015
36 .0043375
37 .0043756
38 .0044157
39 .0044581
40 .0045029
41 .0045502
42 .0046001
43 .0046528
44 .0047084
45 .0047670
46 .0048287
47 .0048939
48 .0049626
49 .0050352
50 .0051120
51 .0051933
52 .0052795
53 .0053712
54 .0054687
55 .0055727
56 .0056837
57 .0058025
58 .0059296
59 .0060657
60 .0062116
61 .0063676
62 .0065347
63 .0067134
64 .0069044
65 .0071085
66 .0073263
67 .0075587
68 .0078066
69 .0080711
70 .0083537
71 .0086558
72 .0089785
73 .0093230
74 .0096898
75 .0100792
76 .0104910
77 .0109250
78 .0113811
79 .0118589
80 .0123587
81 .0128793
82 .0134243
83 .0139934
84 .0145880
85 .0152103
86 .0158600
87 .0165374
88 .0172413
89 .0179682
90 .0187162
91 .0194835
92 .0202654
93 .0210569
94 .0218459
95 .0226265
96 .0234038
97 .0241752
98 .0249356
99 .0256785

Public Employees Retirement System PERS I Optional COLA* Public Employees Retirement System Plan 1 Option 1 Monthly Benefit per $1.00 of Accumulation

Age
20 0.6369 20 .0061792
21 0.6386 21 .0061891
22 0.6404 22 .0061997
23 0.6422 23 .0062111
24 0.6441 24 .0062232
25 0.6460 25 .0062362
26 0.6480 26 .0062501
27 0.6501 27 .0062650
28 0.6522 28 .0062809
29 0.6544 29 .0062979
30 0.6567 30 .0063162
31 0.6590 31 .0063357
32 0.6614 32 .0063566
33 0.6639 33 .0063790
34 0.6665 34 .0064030
35 0.6691 35 .0064286
36 0.6718 36 .0064561
37 0.6747 37 .0064856
38 0.6775 38 .0065173
39 0.6805 39 .0065512
40 0.6836 40 .0065875
41 0.6867 41 .0066263
42 0.6899 42 .0066677
43 0.6932 43 .0067119
44 0.6966 44 .0067590
45 0.7001 45 .0068091
46 0.7036 46 .0068624
47 0.7073 47 .0069190
48 0.7111 48 .0069792
49 0.7149 49 .0070432
50 0.7188 50 .0071114
51 0.7229 51 .0071843
52 0.7270 52 .0072621
53 0.7312 53 .0073455
54 0.7355 54 .0074351
55 0.7399 55 .0075313
56 0.7444 56 .0076350
57 0.7490 57 .0077467
58 0.7537 58 .0078672
59 0.7585 59 .0079972
60 0.7633 60 .0081375
61 0.7682 61 .0082885
62 0.7733 62 .0084509
63 0.7783 63 .0086255
64 0.7835 64 .0088128
65 0.7887 65 .0090135
66 0.7939 66 .0092282
67 0.7992 67 .0094577
68 0.8046 68 .0097029
69 0.8099 69 .0099651
70 0.8154 70 .0102454
71 0.8208 71 .0105455
72 0.8263 72 .0108665
73 0.8317 73 .0112093
74 0.8372 74 .0115744
75 0.8426 75 .0119617
76 0.8480 76 .0123709
77 0.8534 77 .0128014
78 0.8584 78 .0132528
79 0.8641 79 .0137246
80 0.8693 80 .0142169
81 0.8745 81 .0147281
82 0.8796 82 .0152621
83 0.8846 83 .0158184
84 0.8896 84 .0163986
85 0.8945 85 .0170045
86 0.8993 86 .0176361
87 0.9040 87 .0182936
88 0.9086 88 .0189757
89 0.9131 89 .0196789
90 0.9174 90 .0204015
91 0.9216 91 .0211420
92 0.9255 92 .0218957
93 0.9294 93 .0226575
94 0.9329 94 .0234160
95 0.9363 95 .0241655
96 0.9395 96 .0249116
97 0.9424 97 .0256520
98 0.9452 98 .0263822
99 0.9477 99 .0270961

PERS I Survivor Option Factors


Member Younger

Age Difference OPTION II (100%) OPTION IV

(66 2/3%)

 OPTION III (50%)
20 0.948 0.965 0.973
-19 0.945 0.963 0.972
-18 0.940 0.959 0.969
-17 0.936 0.956 0.967
-16 0.933 0.954 0.965
-15 0.929 0.951 0.963
-14 0.925 0.949 0.961
-13 0.921 0.946 0.959
-12 0.916 0.943 0.956
-11 0.910 0.938 0.953
-10 0.906 0.935 0.950
-9 0.900 0.931 0.948
-8 0.895 0.928 0.945
-7 0.889 0.923 0.941
-6 0.882 0.918 0.937
-5 0.876 0.914 0.934
-4 0.868 0.908 0.930
-3 0.860 0.902 0.925
-2 0.849 0.894 0.918
-1 0.836 0.884 0.911

Member Older

Age

Difference

 OPTION II (100%) OPTION IV

(66 2/3%)

 OPTION III (50%)
0 .822 0.874 0.902
1 0.808 0.863 0.894
2 0.796 0.854 0.886
3 0.787 0.848 0.881
4 0.782 0.844 0.878
5 0.778 0.840 0.875
6 0.773 0.837 0.872
7 0.766 0.831 0.868
8 0.757 0.824 0.862
9 0.746 0.815 0.854
10 0.736 0.807 0.848
11 0.729 0.801 0.843
12 0.724 0.798 0.840
13 0.720 0.794 0.837
14 0.715 0.790 0.834
15 0.711 0.787 0.832
16 0.708 0.784 0.829
17 0.704 0.781 0.827
18 0.702 0.779 0.825
19 0.698 0.776 0.822
20 0.695 0.774 0.820
21 0.692 0.772 0.818
22 0.689 0.769 0.816
23 0.686 0.767 0.814
24 0.683 0.764 0.812
25 0.681 0.763 0.811
26 0.679 0.761 0.809
27 0.677 0.759 0.808
28 0.675 0.758 0.806
29 0.673 0.756 0.805
30 0.671 0.754 0.804
31 0.669 0.753 0.802
32 0.668 0.752 0.801
33 0.667 0.750 0.800
34 0.666 0.749 0.799
35 0.664 0.747 0.798
36 0.663 0.747 0.797
37 0.662 0.746 0.796
38 0.661 0.745 0.796
39 0.660 0.744 0.795
40 0.659 0.743 0.794
Age difference = member's age minus beneficiary's age

PERS Plans 2 and 3 Survivor Option Factors


Member Younger

Age

Difference

 OPTION II (100%) OPTION IV

(66 2/3%)

 OPTION III (50%)
-20 .928 0.951 0.962
-19 0.925 0.949 0.961
-18 0.922 0.946 0.959
-17 0.919 0.945 0.958
-16 0.916 0.942 0.956
-15 0.912 0.940 0.954
-14 0.908 0.937 0.952
-13 0.904 0.933 0.949
-12 0.898 0.930 0.946
-11 0.892 0.925 0.943
-10 0.885 0.920 0.939
-9 0.879 0.916 0.935
-8 0.873 0.911 0.932
-7 0.865 0.906 0.927
-6 0.857 0.900 0.923
-5 0.849 0.894 0.918
-4 0.839 0.887 0.912
-3 0.828 0.878 0.906
-2 0.813 0.867 0.897
-1 0.797 0.855 0.887

Member Older

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
0 0.779 0.841 0.876
1 0.763 0.829 0.866
2 0.748 0.817 0.856
3 0.735 0.807 0.848
4 0.725 0.798 0.841
5 0.716 0.791 0.835
6 0.708 0.785 0.830
7 0.698 0.777 0.823
8 0.687 0.767 0.815
9 0.674 0.757 0.806
10 0.662 0.747 0.797
11 0.653 0.739 0.791
12 0.646 0.733 0.786
13 0.640 0.728 0.781
14 0.634 0.722 0.776
15 0.628 0.717 0.772
16 0.622 0.712 0.767
17 0.616 0.707 0.763
18 0.611 0.702 0.759
19 0.606 0.698 0.755
20 0.602 0.694 0.751
21 0.596 0.689 0.747
22 0.591 0.684 0.743
23 0.587 0.681 0.740
24 0.582 0.676 0.736
25 0.577 0.672 0.732
26 0.573 0.668 0.729
27 0.569 0.665 0.726
28 0.565 0.661 0.722
29 0.562 0.658 0.720
30 0.558 0.655 0.717
31 0.555 0.652 0.714
32 0.552 0.649 0.712
33 0.549 0.647 0.709
34 0.546 0.644 0.707
35 0.543 0.641 0.705
36 0.540 0.638 0.702
37 0.538 0.637 0.700
38 0.535 0.634 0.698
39 0.533 0.632 0.696
40 0.531 0.630 0.695
Age difference = member's age minus beneficiary's age

PUBLIC EMPLOYEES RETIREMENT SYSTEM

PLANS 2 AND 3

Early Retirement Factors

by Year and Month
0 0 1.0000
1 .9910
2 .9821
3 .9731
4 .9641
5 .9551
6 .9462
7 .9372
8 .9282
9 .9193
10 .9103
11 .9013
1 0 .8923
1 .8845
2 .8767
3 .8688
4 .8610
5 .8531
6 .8453
7 .8374
8 .8296
9 .8217
10 .8139
11 .8061
2 0 .7982
1 .7913
2 .7844
3 .7776
4 .7707
5 .7638
6 .7569
7 .7500
8 .7431
9 .7363
10 .7294
11 .7225
3 0 .7156
1 .7096
2 .7035
3 .6975
4 .6914
5 .6853
6 .6793
7 .6732
8 .6672
9 .6611
10 .6551
11 .6490
4 0 .6429
1 .6376
2 .6322
3 .6269
4 .6215
5 .6162
6 .6109
7 .6055
8 .6002
9 .5948
10 .5895
11 .5841
5 0 .5788
1 .5740
2 .5693
3 .5646
4 .5598
5 .5551
6 .5504
7 .5456
8 .5409
9 .5362
10 .5314
11 .5267
6 0 .5220
1 .5178
2 .5136
3 .5094
4 .5052
5 .5010
6 .4968
7 .4926
8 .4884
9 .4842
10 .4800
11 .4758
7 0 .4716
1 .4678
2 .4641
3 .4603
4 .4566
5 .4529
6 .4491
7 .4454
8 .4416
9 .4379
10 .4342
11 .4304
8 0 .4267
1 .4234
2 .4200
3 .4167
4 .4134
5 .4100
6 .4067
7 .4033
8 .4000
9 .3967
10 .3933
11 .3900
9 0 .3867
1 .3837
2 .3807
3 .3777
4 .3747
5 .3718
6 .3688
7 .3658
8 .3628
9 .3598
10 .3569
11 .3539
10 0 .3509
1 .3482
2 .3456
3 .3429
4 .3402
5 .3375
6 .3349
7 .3322
8 .3295
9 .3269
10 .3242
11 .3215
11 0 .3188
1 .3165
2 .3141
3 .3117
4 .3093
5 .3069
6 .3045
7 .3021
8 .2997
9 .2973
10 .2949
11 .2925
12 0 .2901
1 .2879
2 .2858
3 .2836
4 .2815
5 .2793
6 .2771
7 .2750
8 .2728
9 .2707
10 .2685
11 .2664
13 0 .2642
1 .2623
2 .2603
3 .2584
4 .2564
5 .2545
6 .2526
7 .2506
8 .2487
9 .2467
10 .2448
11 .2429
14 0 .2409
1 .2392
2 .2374
3 .2357
4 .2339
5 .2322
6 .2304
7 .2287
8 .2269
9 .2252
10 .2234
11 .2216
15 0 .2199
1 .2183
2 .2167
3 .2151
4 .2136
5 .2120
6 .2104
7 .2088
8 .2072
9 .2057
10 .2041
11 .2025
16 0 .2009
1 .1995
2 .1980
3 .1966
4 .1952
5 .1937
6 .1923
7 .1909
8 .1894
9 .1880
10 .1866
11 .1851
17 0 .1837
1 .1824
2 .1811
3 .1798
4 .1785
5 .1772
6 .1759
7 .1746
8 .1733
9 .1720
10 .1707
11 .1694
18 0 .1681
1 .1670
2 .1658
3 .1646
4 .1634
5 .1623
6 .1611
7 .1599
8 .1587
9 .1575
10 .1564
11 .1552
19 0 .1540
1 .1529
2 .1519
3 .1508
4 .1497
5 .1487
6 .1476
7 .1465
8 .1455
9 .1444
10 .1433
11 .1422
20 0 .1412
1 .1402
2 .1392
3 .1383
4 .1373
5 .1363
6 .1353
7 .1344
8 .1334
9 .1324
10 .1315
11 .1305
21 0 .1295
1 .1286
2 .1277
3 .1269
4 .1260
5 .1251
6 .1242
7 .1233
8 .1224
9 .1215
10 .1207
11 .1198
22 0 .1189
1 .1181
2 .1173
3 .1165
4 .1157
5 .1149
6 .1140
7 .1132
8 .1124
9 .1116
10 .1108
11 .1100
23 0 .1092
1 .1085
2 .1077
3 .1070
4 .1063
5 .1055
6 .1048
7 .1041
8 .1033
9 .1026
10 .1018
11 .1011
24 0 .1004
1 .0997
2 .0990
3 .0984
4 .0977
5 .0970
6 .0963
7 .0957
8 .0950
9 .0943
10 .0937
11 .0930
25 0 .0923
1 .0917
2 .0911
3 .0905
4 .0898
5 .0892
6 .0886
7 .0880
8 .0874
9 .0868
10 .0862
11 .0856
26 0 .0849
1 .0844
2 .0838
3 .0833
4 .0827
5 .0821
6 .0816
7 .0810
8 .0804
9 .0799
10 .0793
11 .0788
27 0 .0782
1 .0777
2 .0772
3 .0767
4 .0761
5 .0756
6 .0751
7 .0746
8 .0741
9 .0736
10 .0731
11 .0725
28 0 .0720
1 .0716
2 .0711
3 .0706
4 .0701
5 .0697
6 .0692
7 .0687
8 .0683
9 .0678
10 .0673
11 .0668
29 0 .0664
1 .0659
2 .0655
3 .0651
4 .0646
5 .0642
6 .0638
7 .0634
8 .0629
9 .0625
10 .0621
11 .0616
30 0 .0612
1 .0608
2 .0604
3 .0600
4 .0596
5 .0592
6 .0588
7 .0584
8 .0580
9 .0576
10 .0572
11 .0568
31 0 .0564
1 .0561
2 .0557
3 .0553
4 .0550
5 .0546
6 .0543
7 .0539
8 .0535
9 .0532
10 .0528
11 .0524
32 0 .0521
1 .0517
2 .0514
3 .0511
4 .0507
5 .0504
6 .0501
7 .0497
8 .0494
9 .0491
10 .0487
11 .0484
33 0 .0481
1 .0478
2 .0475
3 .0471
4 .0468
5 .0465
6 .0462
7 .0459
8 .0456
9 .0453
10 .0450
11 .0447
34 0 .0444
1 .0441
2 .0438
3 .0435
4 .0433
5 .0430
6 .0427
7 .0424
8 .0421
9 .0418
10 .0416
11 .0413
35 0 .0410
1 .0407
2 .0405
3 .0402
4 .0400
5 .0397
6 .0394
7 .0392
8 .0389
9 .0387
10 .0384
11 .0381
36 0 .0379
1 .0376
2 .0374
3 .0372
4 .0369
5 .0367
6 .0364
7 .0362
8 .0360
9 .0357
10 .0355
11 .0352
37 0 .0350
1 .0348
2 .0346
3 .0343
4 .0341
5 .0339
6 .0337
7 .0335
8 .0332
9 .0330
10 .0328
11 .0326
38 0 .0324
1 .0322
2 .0320
3 .0318
4 .0316
5 .0313
6 .0311
7 .0309
8 .0307
9 .0305
10 .0303
11 .0301
39 0 .0299
1 .0297
2 .0296
3 .0294
4 .0292
5 .0290
6 .0288
7 .0286
8 .0284
9 .0282
10 .0281
11 .0279
40 0 .0277
1 .0275
2 .0273
3 .0272
4 .0270
5 .0268
6 .0266
7 .0265
8 .0263
9 .0261
10 .0260
11 .0258
41 0 .0256
1 .0255
2 .0253
3 .0251
4 .0250
5 .0248
6 .0247
7 .0245
8 .0243
9 .0242
10 .0240
11 .0239
42 0 .0237
1 .0236
2 .0234
3 .0233
4 .0231
5 .0230
6 .0228
7 .0227
8 .0225
9 .0224
10 .0222
11 .0221
43 0 .0219
1 .0218
2 .0217
3 .0215
4 .0214
5 .0213
6 .0211
7 .0210
8 .0209
9 .0207
10 .0206
11 .0205
44 0 .0203
1 .0202
2 .0201
3 .0199
4 .0198
5 .0197
6 .0196
7 .0194
8 .0193
9 .0192
10 .0191
11 .0189
45 or more .0188))

[Statutory Authority: RCW 41.50.050(5) and chapter 41.45 RCW. 02-03-120, § 415-108-340, filed 1/23/02, effective 3/1/02. Statutory Authority: RCW 41.50.050. 96-03-100, § 415-108-340, filed 1/19/96, effective 2/19/96. Statutory Authority: RCW 41.50.050, 41.40.165, 41.40.020 and 41.40.022. 91-02-018, § 415-108-340, filed 12/21/90, effective 1/21/91.]

OTS-5838.1


AMENDATORY SECTION(Amending WSR 01-01-059, filed 12/12/00, effective 1/12/01)

WAC 415-110-340   Actuarial tables, schedules, and factors.   ((This chapter contains)) See chapter 415-02 WAC starting with section 415-02-300 for the tables, schedules, and factors ((adopted by the director of the department of retirement systems)) the department uses for calculating optional retirement allowances of members of the Washington state school employees' retirement system. ((These tables, schedules, and factors were adopted by the director upon the recommendation of the state actuary based on the actuary's investigation into the mortality, service, compensation, and other experience of the members and beneficiaries of school employees' retirement system. The tables, schedules, and factors contained in this chapter shall govern the retirement allowances only of members retiring during the period from September 1, 2000, until such time as these tables, schedules, and factors are amended by the director following the next actuarial investigation conducted by the state actuary. Any new tables, schedules, and factors adopted by the director in the future shall govern retirement allowances calculated at the time of retirement only of members retiring after the adoption of such new tables, schedules, and factors.

SCHOOL EMPLOYEES RETIREMENT SYSTEM

Plant 2 Option 1

Monthly Benefit per $1.00

of Accumulation

20 .0039357
21 .0039525
22 .0039702
23 .0039887
24 .0040081
25 .0040286
26 .0040500
27 .0040726
28 .0040963
29 .0041213
30 .0041476
31 .0041753
32 .0042044
33 .0042351
34 .0042675
35 .0043015
36 .0043375
37 .0043756
38 .0044157
39 .0044581
40 .0045029
41 .0045502
42 .0046001
43 .0046528
44 .0047084
45 .0047670
46 .0048287
47 .0048939
48 .0049626
49 .0050352
50 .0051120
51 .0051933
52 .0052795
53 .0053712
54 .0054687
55 .0055727
56 .0056837
57 .0058025
58 .0059296
59 .0060657
60 .0062116
61 .0063676
62 .0065347
63 .0067134
64 .0069044
65 .0071085
66 .0073263
67 .0075587
68 .0078066
69 .0080711
70 .0083537
71 .0086558
72 .0089785
73 .0093230
74 .0096898
75 .0100792
76 .0104910
77 .0109250
78 .0113811
79 .0118589
80 .0123587
81 .0128793
82 .0134243
83 .0139934
84 .0145880
85 .0152103
86 .0158600
87 .0165374
88 .0172413
89 .0179682
90 .0187162
91 .0194835
92 .0202654
93 .0210569
94 .0218459
95 .0226265
96 .0234038
97 .0241752
98 .0249356
99 .0256785

SERS 2 Survivor Option Factors

Member Younger

Age

Difference

 OPTION II (100%) OPTION IV

(66 2/3%)

 OPTION III (50%)
-20 0.928 0.951 0.962
-19 0.925 0.949 0.961
-18 0.922 0.946 0.959
-17 0.919 0.945 0.958
-16 0.916 0.942 0.956
-15 0.912 0.940 0.954
-14 0.908 0.937 0.952
-13 0.904 0.933 0.949
-12 0.898 0.930 0.946
-11 0.892 0.925 0.943
-10 0.885 0.920 0.939
-9 0.879 0.916 0.935
-8 0.873 0.911 0.932
-7 0.865 0.906 0.927
-6 0.857 0.900 0.923
-5 0.849 0.894 0.918
-4 0.839 0.887 0.912
-3 0.828 0.878 0.906
-2 0.813 0.867 0.897
-1 0.797 0.855 0.887

Member Older

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
0 0.779 0.841 0.876
1 0.763 0.829 0.866
2 0.748 0.817 0.856
3 0.735 0.807 0.848
4 0.725 0.798 0.841
5 0.716 0.791 0.835
6 0.708 0.785 0.830
7 0.698 0.777 0.823
8 0.687 0.767 0.815
9 0.674 0.757 0.806
10 0.662 0.747 0.797
11 0.653 0.739 0.791
12 0.646 0.733 0.786
13 0.640 0.728 0.781
14 0.634 0.722 0.776
15 0.628 0.717 0.772
16 0.622 0.712 0.767
17 0.616 0.707 0.763
18 0.611 0.702 0.759
19 0.606 0.698 0.755
20 0.602 0.694 0.751
21 0.596 0.689 0.747
22 0.591 0.684 0.743
23 0.587 0.681 0.740
24 0.582 0.676 0.736
25 0.577 0.672 0.732
26 0.573 0.668 0.729
27 0.569 0.665 0.726
28 0.565 0.661 0.722
29 0.562 0.658 0.720
30 0.558 0.655 0.717
31 0.555 0.652 0.714
32 0.552 0.649 0.712
33 0.549 0.647 0.709
34 0.546 0.644 0.707
35 0.543 0.641 0.705
36 0.540 0.638 0.702
37 0.538 0.637 0.700
38 0.535 0.634 0.698
39 0.533 0.632 0.696
40 0.531 0.630 0.695
Age difference = member's age minus beneficiary's age

SCHOOL EMPLOYEES RETIREMENT SYSTEM

PLAN 2

Early Retirement Factors

by Year and Month
0 0 1.0000
1 .9910
2 .9821
3 .9731
4 .9641
5 .9551
6 .9462
7 .9372
8 .9282
9 .9193
10 .9103
11 .9013
1 0 .8923
1 .8845
2 .8767
3 .8688
4 .8610
5 .8531
6 .8453
7 .8374
8 .8296
9 .8217
10 .8139
11 .8061
2 0 .7982
1 .7913
2 .7844
3 .7776
4 .7707
5 .7638
6 .7569
7 .7500
8 .7431
9 .7363
10 .7294
11 .7225
3 0 .7156
1 .7096
2 .7035
3 .6975
4 .6914
5 .6853
6 .6793
7 .6732
8 .6672
9 .6611
10 .6551
11 .6490
4 0 .6429
1 .6376
2 .6322
3 .6269
4 .6215
5 .6162
6 .6109
7 .6055
8 .6002
9 .5948
10 .5895
11 .5841
5 0 .5788
1 .5740
2 .5693
3 .5646
4 .5598
5 .5551
6 .5504
7 .5456
8 .5409
9 .5362
10 .5314
11 .5267
6 0 .5220
1 .5178
2 .5136
3 .5094
4 .5052
5 .5010
6 .4968
7 .4926
8 .4884
9 .4842
10 .4800
11 .4758
7 0 .4716
1 .4678
2 .4641
3 .4603
4 .4566
5 .4529
6 .4491
7 .4454
8 .4416
9 .4379
10 .4342
11 .4304
8 0 .4267
1 .4234
2 .4200
3 .4167
4 .4134
5 .4100
6 .4067
7 .4033
8 .4000
9 .3967
10 .3933
11 .3900
9 0 .3867
1 .3837
2 .3807
3 .3777
4 .3747
5 .3718
6 .3688
7 .3658
8 .3628
9 .3598
10 .3569
11 .3539
10 0 .3509
1 .3482
2 .3456
3 .3429
4 .3402
5 .3375
6 .3349
7 .3322
8 .3295
9 .3269
10 .3242
11 .3215
11 0 .3188
1 .3165
2 .3141
3 .3117
4 .3093
5 .3069
6 .3045
7 .3021
8 .2997
9 .2973
10 .2949
11 .2925
12 0 .2901
1 .2879
2 .2858
3 .2836
4 .2815
5 .2793
6 .2771
7 .2750
8 .2728
9 .2707
10 .2685
11 .2664
13 0 .2642
1 .2623
2 .2603
3 .2584
4 .2564
5 .2545
6 .2526
7 .2506
8 .2487
9 .2467
10 .2448
11 .2429
14 0 .2409
1 .2392
2 .2374
3 .2357
4 .2339
5 .2322
6 .2304
7 .2287
8 .2269
9 .2252
10 .2234
11 .2216
15 0 .2199
1 .2183
2 .2167
3 .2151
4 .2136
5 .2120
6 .2104
7 .2088
8 .2072
9 .2057
10 .2041
11 .2025
16 0 .2009
1 .1995
2 .1980
3 .1966
4 .1952
5 .1937
6 .1923
7 .1909
8 .1894
9 .1880
10 .1866
11 .1851
17 0 .1837
1 .1824
2 .1811
3 .1798
4 .1785
5 .1772
6 .1759
7 .1746
8 .1733
9 .1720
10 .1707
11 .1694
18 0 .1681
1 .1670
2 .1658
3 .1646
4 .1634
5 .1623
6 .1611
7 .1599
8 .1587
9 .1575
10 .1564
11 .1552
19 0 .1540
1 .1529
2 .1519
3 .1508
4 .1497
5 .1487
6 .1476
7 .1465
8 .1455
9 .1444
10 .1433
11 .1422
20 0 .1412
1 .1402
2 .1392
3 .1383
4 .1373
5 .1363
6 .1353
7 .1344
8 .1334
9 .1324
10 .1315
11 .1305
21 0 .1295
1 .1286
2 .1277
3 .1269
4 .1260
5 .1251
6 .1242
7 .1233
8 .1224
9 .1215
10 .1207
11 .1198
22 0 .1189
1 .1181
2 .1173
3 .1165
4 .1157
5 .1149
6 .1140
7 .1132
8 .1124
9 .1116
10 .1108
11 .1100
23 0 .1092
1 .1085
2 .1077
3 .1070
4 .1063
5 .1055
6 .1048
7 .1041
8 .1033
9 .1026
10 .1018
11 .1011
24 0 .1004
1 .0997
2 .0990
3 .0984
4 .0977
5 .0970
6 .0963
7 .0957
8 .0950
9 .0943
10 .0937
11 .0930
25 0 .0923
1 .0917
2 .0911
3 .0905
4 .0898
5 .0892
6 .0886
7 .0880
8 .0874
9 .0868
10 .0862
11 .0856
26 0 .0849
1 .0844
2 .0838
3 .0833
4 .0827
5 .0821
6 .0816
7 .0810
8 .0804
9 .0799
10 .0793
11 .0788
27 0 .0782
1 .0777
2 .0772
3 .0767
4 .0761
5 .0756
6 .0751
7 .0746
8 .0741
9 .0736
10 .0731
11 .0725
28 0 .0720
1 .0716
2 .0711
3 .0706
4 .0701
5 .0697
6 .0692
7 .0687
8 .0683
9 .0678
10 .0673
11 .0668
29 0 .0664
1 .0659
2 .0655
3 .0651
4 .0646
5 .0642
6 .0638
7 .0634
8 .0629
9 .0625
10 .0621
11 .0616
30 0 .0612
1 .0608
2 .0604
3 .0600
4 .0596
5 .0592
6 .0588
7 .0584
8 .0580
9 .0576
10 .0572
11 .0568
31 0 .0564
1 .0561
2 .0557
3 .0553
4 .0550
5 .0546
6 .0543
7 .0539
8 .0535
9 .0532
10 .0528
11 .0524
32 0 .0521
1 .0517
2 .0514
3 .0511
4 .0507
5 .0504
6 .0501
7 .0497
8 .0494
9 .0491
10 .0487
11 .0484
33 0 .0481
1 .0478
2 .0475
3 .0471
4 .0468
5 .0465
6 .0462
7 .0459
8 .0456
9 .0453
10 .0450
11 .0447
34 0 .0444
1 .0441
2 .0438
3 .0435
4 .0433
5 .0430
6 .0427
7 .0424))

[Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, § 415-110-340, filed 12/12/00, effective 1/12/01.]

OTS-5839.2


AMENDATORY SECTION(Amending WSR 96-03-100, filed 1/19/96, effective 2/19/96)

WAC 415-112-040   Actuarial tables, schedules, and factors.   ((This chapter contains)) See chapter 415-02 WAC starting with WAC 415-02-300 for the tables, schedules, and factors ((adopted by the director of the department of retirement systems)) the department uses for calculating optional retirement allowances of members of the Washington state teachers' retirement system. ((These tables, schedules, and factors were adopted by the director upon the recommendation of the state actuary based on the actuary's investigation into the mortality, service, compensation, and other experience of the members and beneficiaries of teachers' retirement system. The tables, schedules, and factors contained in this chapter govern the retirement allowances only of members retiring on or after January 1, 1996, until such time as these tables, schedules, and factors are amended by the director following the next actuarial investigation conducted by the state actuary. The retirement allowances of members retiring before January 1, 1996, shall continue to be governed by the tables, schedules, and factors in effect at the time of each member's retirement. Any new tables, schedules, and factors adopted by the director in the future shall govern retirement allowances only of members retiring after the adoption of such new tables, schedules, and factors.


Teachers Retirement System

TRS 1 Optional COLA*

 Teachers Retirement System TRS 1 Option 1 Monthly Benefit per $1.00 of Accumulation
20 0.6315 20 .0061484
21 0.6330 21 .0061561
22 0.6345 22 .0061643
23 0.6361 23 .0061732
24 0.6378 24 .0061828
25 0.6395 25 .0061930
26 0.6413 26 .0062039
27 0.6432 27 .0062156
28 0.6451 28 .0062281
29 0.6471 29 .0062414
30 0.6491 30 .0062558
31 0.6512 31 .0062711
32 0.6534 32 .0062875
33 0.6556 33 .0063050
34 0.6579 34 .0063238
35 0.6603 35 .0063440
36 0.6628 36 .0063655
37 0.6653 37 .0063886
38 0.6679 38 .0064133
39 0.6706 39 .0064398
40 0.6734 40 .0064682
41 0.6762 41 .0064988
42 0.6792 42 .0065315
43 0.6822 43 .0065666
44 0.6853 44 .0066042
45 0.6885 45 .0066444
46 0.6918 46 .0066874
47 0.6952 47 .0067334
48 0.6986 48 .0067823
49 0.7022 49 .0068345
50 0.7058 50 .0068901
51 0.7095 51 .0069492
52 0.7133 52 .0070122
53 0.7173 53 .0070794
54 0.7213 54 .0071512
55 0.7254 55 .0072280
56 0.7296 56 .0073102
57 0.7339 57 .0073984
58 0.7382 58 .0074931
59 0.7427 59 .0075950
60 0.7473 60 .0077049
61 0.7520 61 .0078235
62 0.7567 62 .0079521
63 0.7615 63 .0080907
64 0.7665 64 .0082407
65 0.7714 65 .0084029
66 0.7765 66 .0085784
67 0.7816 67 .0087680
68 0.7868 68 .0089727
69 0.7920 69 .0091936
70 0.7972 70 .0094312
71 0.8025 71 .0096865
72 0.8078 72 .0099604
73 0.8132 73 .0102542
74 0.8185 74 .0105696
75 0.8239 75 .0109088
76 0.8292 76 .0112739
77 0.8346 77 .0116669
78 0.8399 78 .0120898
79 0.8452 79 .0125439
80 0.8504 80 .0130304
81 0.8557 81 .0135505
82 0.8608 82 .0141057
83 0.8659 83 .0146979
84 0.8710 84 .0153295
85 0.8760 85 .0160001
86 0.8810 86 .0167200
87 0.8859 87 .0174922
88 0.8908 88 .0183233
89 0.8956 89 .0192217
90 0.9003 90 .0201938
91 0.9049 91 .0212433
92 0.9095 92 .0223781
93 0.9140 93 .0236079
94 0.9184 94 .0249403
95 0.9227 95 .0263868
96 0.9269 96 .0279635
97 0.9310 97 .0296927
98 0.9350 98 .0315504
99 0.9390 99 .0335425

* For converting from the normal form Option 0 without a COLA, to Option 0 with a COLA

TEACHERS

RETIREMENT SYSTEM

PLAN 1

Early Retirement Factors

by Year and Month
0 0 1.0000
1 .9927
2 .9854
3 .9780
4 .9707
5 .9634
6 .9561
7 .9488
8 .9414
9 .9341
10 .9268
11 .9195
1 0 .9122
1 .9056
2 .8990
3 .8924
4 .8858
5 .8792
6 .8727
7 .8661
8 .8595
9 .8529
10 .8463
11 .8397
2 0 .8331
1 .8272
2 .8213
3 .8153
4 .8094
5 .8034
6 .7975
7 .7916
8 .7856
9 .7797
10 .7737
11 .7678
3 0 .7619
1 .7565
2 .7511
3 .7457
4 .7404
5 .7350
6 .7296
7 .7243
8 .7189
9 .7135
10 .7082
11 .7028
4 0 .6974
1 .6926
2 .6877
3 .6829
4 .6780
5 .6731
6 .6683
7 .6634
8 .6586
9 .6537
10 .6489
11 .6440
5 0 .6391
1 .6347
2 .6303
3 .6259
4 .6215
5 .6171
6 .6127
7 .6083
8 .6039
9 .5995
10 .5951
11 .5907
6 0 .5863
1 .5823
2 .5783
3 .5743
4 .5703
5 .5663
6 .5623
7 .5583
8 .5543
9 .5503
10 .5463
11 .5423
7 0 .5383
1 .5346
2 .5310
3 .5273
4 .5237
5 .5201
6 .5164
7 .5128
8 .5092
9 .5055
10 .5019
11 .4982
8 0 .4946
1 .4913
2 .4880
3 .4847
4 .4813
5 .4780
6 .4747
7 .4714
8 .4681
9 .4648
10 .4615
11 .4582
9 0 .4548
1 .4518
2 .4488
3 .4458
4 .4428
5 .4397
6 .4367
7 .4337
8 .4307
9 .4276
10 .4246
11 .4216
10 0 .4186
1 .4158
2 .4131
3 .4103
4 .4076
5 .4048
6 .4020
7 .3993
8 .3965
9 .3938
10 .3910
11 .3882
11 0 .3855
1 .3830
2 .3804
3 .3779
4 .3754
5 .3729
6 .3704
7 .3678
8 .3653
9 .3628
10 .3603
11 .3578
12 0 .3552
1 .3529
2 .3506
3 .3483
4 .3460
5 .3437
6 .3414
7 .3391
8 .3368
9 .3345
10 .3322
11 .3299
13 0 .3276
1 .3254
2 .3233
3 .3212
4 .3191
5 .3170
6 .3149
7 .3128
8 .3107
9 .3085
10 .3064
11 .3043
14 0 .3022
1 .3003
2 .2983
3 .2964
4 .2945
5 .2925
6 .2906
7 .2887
8 .2867
9 .2848
10 .2828
11 .2809
15 0 .2790
1 .2772
2 .2754
3 .2736
4 .2719
5 .2701
6 .2683
7 .2665
8 .2648
9 .2630
10 .2612
11 .2594
16 0 .2577
1 .2560
2 .2544
3 .2528
4 .2511
5 .2495
6 .2479
7 .2462
8 .2446
9 .2430
10 .2413
11 .2397
17 0 .2381
1 .2366
2 .2351
3 .2336
4 .2321
5 .2306
6 .2291
7 .2276
8 .2261
9 .2246
10 .2231
11 .2216
18 0 .2201
1 .2187
2 .2173
3 .2159
4 .2146
5 .2132
6 .2118
7 .2104
8 .2090
9 .2077
10 .2063
11 .2049
19 0 .2035
1 .2023
2 .2010
3 .1997
4 .1984
5 .1972
6 .1959
7 .1946
8 .1934
9 .1921
10 .1908
11 .1896
20 0 .1883
1 .1871
2 .1860
3 .1848
4 .1836
5 .1824
6 .1813
7 .1801
8 .1789
9 .1778
10 .1766
11 .1754
21 0 .1743
1 .1732
2 .1721
3 .1710
4 .1699
5 .1689
6 .1678
7 .1667
8 .1656
9 .1646
10 .1635
11 .1624
22 0 .1613
1 .1603
2 .1593
3 .1583
4 .1573
5 .1563
6 .1554
7 .1544
8 .1534
9 .1524
10 .1514
11 .1504
23 0 .1494
1 .1485
2 .1476
3 .1466
4 .1457
5 .1448
6 .1439
7 .1430
8 .1421
9 .1411
10 .1402
11 .1393
24 0 .1384
1 .1375
2 .1367
3 .1358
4 .1350
5 .1341
6 .1333
7 .1325
8 .1316
9 .1308
10 .1299
11 .1291
25 0 .1282
1 .1274
2 .1267
3 .1259
4 .1251
5 .1243
6 .1235
7 .1227
8 .1220
9 .1212
10 .1204
11 .1196
26 0 .1188
1 .1181
2 .1174
3 .1167
4 .1159
5 .1152
6 .1145
7 .1138
8 .1131
9 .1123
10 .1116
11 .1109
27 0 .1102
1 .1095
2 .1088
3 .1082
4 .1075
5 .1068
6 .1062
7 .1055
8 .1048
9 .1041
10 .1035
11 .1028
28 0 .1021
1 .1015
2 .1009
3 .1003
4 .0997
5 .0991
6 .0984
7 .0978
8 .0972
9 .0966
10 .0960
11 .0953
29 0 .0947
1 .0942
2 .0936
3 .0930
4 .0924
5 .0919
6 .0913
7 .0907
8 .0902
9 .0896
10 .0890
11 .0884
30 0 .0879
1 .0873
2 .0868
3 .0863
4 .0858
5 .0852
6 .0847
7 .0842
8 .0836
9 .0831
10 .0826
11 .0820
31 0 .0815
1 .0810
2 .0805
3 .0801
4 .0796
5 .0791
6 .0786
7 .0781
8 .0776
9 .0771
10 .0766
11 .0761
32 0 .0756
1 .0752
2 .0747
3 .0743
4 .0738
5 .0734
6 .0729
7 .0725
8 .0720
9 .0716
10 .0711
11 .0707
33 0 .0702
1 .0698
2 .0694
3 .0689
4 .0685
5 .0681
6 .0677
7 .0673
8 .0668
9 .0664
10 .0660
11 .0656
34 0 .0652
1 .0648
2 .0644
3 .0640
4 .0636
5 .0632
6 .0628
7 .0624
8 .0620
9 .0617
10 .0613
11 .0609
35 0 .0605
1 .0554
2 .0504
3 .0454
4 .0403
5 .0353
6 .0302
7 .0252
8 .0202
9 .0151
10 .0101
11 .0050

TRS I Survivor Options

Member Younger

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
-20 0.956 0.971 0.978
-19 0.955 0.969 0.977
-18 0.952 0.967 0.975
-17 0.950 0.966 0.974
-16 0.947 0.964 0.973
-15 0.944 0.962 0.971
-14 0.942 0.960 0.970
-13 0.939 0.958 0.968
-12 0.936 0.956 0.967
-11 0.933 0.954 0.965
-10 0.929 0.952 0.963
-9 0.927 0.950 0.962
-8 0.923 0.948 0.960
-7 0.920 0.945 0.958
-6 0.917 0.943 0.956
-5 0.913 0.940 0.955
-4 0.910 0.938 0.953
-3 0.904 0.934 0.950
-2 0.897 0.929 0.946
-1 0.887 0.922 0.940

Member Older

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
0 0.877 0.914 0.934
1 0.867 0.907 0.929
2 0.857 0.900 0.923
3 0.850 0.894 0.919
4 0.844 0.890 0.916
5 0.840 0.887 0.913
6 0.835 0.884 0.910
7 0.831 0.881 0.908
8 0.828 0.878 0.906
9 0.824 0.876 0.904
10 0.821 0.873 0.902
11 0.818 0.871 0.900
12 0.814 0.868 0.898
13 0.811 0.865 0.895
14 0.806 0.862 0.893
15 0.799 0.857 0.888
16 0.795 0.853 0.886
17 0.791 0.850 0.883
18 0.789 0.849 0.882
19 0.786 0.847 0.880
20 0.784 0.845 0.879
21 0.782 0.843 0.877
22 0.780 0.841 0.876
23 0.778 0.840 0.875
24 0.776 0.838 0.874
25 0.774 0.837 0.872
26 0.772 0.835 0.871
27 0.770 0.834 0.870
28 0.769 0.833 0.869
29 0.767 0.831 0.868
30 0.766 0.831 0.867
31 0.765 0.830 0.867
32 0.763 0.828 0.865
33 0.762 0.827 0.865
34 0.761 0.827 0.864
35 0.760 0.826 0.864
36 0.759 0.825 0.863
37 0.758 0.824 0.862
38 0.757 0.824 0.862
39 0.756 0.823 0.861
40 0.755 0.822 0.860
Age difference = member's age minus beneficiary age

TEACHERS

RETIREMENT SYSTEM

PLAN 2

Monthly Benefit per $1.00

of Accumulation
20 .0038822
21 .0038963
22 .0039111
23 .0039267
24 .0039430
25 .0039602
26 .0039783
27 .0039972
28 .0040171
29 .0040380
30 .0040600
31 .0040831
32 .0041074
33 .0041329
34 .0041598
35 .0041882
36 .0042180
37 .0042494
38 .0042826
39 .0043175
40 .0043544
41 .0043934
42 .0044346
43 .0044781
44 .0045240
45 .0045725
46 .0046237
47 .0046777
48 .0047347
49 .0047948
50 .0048583
51 .0049252
52 .0049959
53 .0050707
54 .0051499
55 .0052339
56 .0053230
57 .0054178
58 .0055186
59 .0056262
60 .0057410
61 .0058637
62 .0059953
63 .0061358
64 .0062864
65 .0064475
66 .0066200
67 .0068046
68 .0070018
69 .0072122
70 .0074365
71 .0076750
72 .0079285
73 .0081977
74 .0084836
75 .0087870
76 .0091089
77 .0094497
78 .0098095
79 .0101882
80 .0105851
81 .0109995
82 .0114309
83 .0118787
84 .0123425
85 .0128212
86 .0133167
87 .0138277
88 .0143534
89 .0148925
90 .0154423
91 .0159988
92 .0165585
93 .0171179
94 .0176717
95 .0182139
96 .0187396
97 .0192453
98 .0197237
99 .0201727

TRS II Survivor Options

Member Younger

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
-20 0.949 0.965 0.974
-19 0.947 0.964 0.974
-18 0.945 0.962 0.973
-17 0.941 0.960 0.972
-16 0.939 0.958 0.972
-15 0.936 0.956 0.971
-14 0.932 0.954 0.971
-13 0.928 0.951 0.969
-12 0.924 0.948 0.968
-11 0.919 0.945 0.966
-10 0.915 0.942 0.965
-9 0.912 0.939 0.962
-8 0.909 0.937 0.960
-7 0.905 0.934 0.956
-6 0.902 0.932 0.954
-5 0.898 0.930 0.951
-4 0.892 0.925 0.947
-3 0.883 0.919 0.941
-2 0.869 0.908 0.931
-1 0.851 0.895 0.920

Member Older

Age

Difference

 OPTION II

(100%)

 OPTION IV

(66 2/3%)

 OPTION III

(50%)
0 0.832 0.881 0.908
1 0.814 0.868 0.897
2 0.797 0.855 0.887
3 0.784 0.845 0.879
4 0.777 0.839 0.875
5 0.770 0.834 0.870
6 0.763 0.829 0.866
7 0.757 0.824 0.862
8 0.751 0.819 0.858
9 0.746 0.815 0.855
10 0.740 0.810 0.851
11 0.735 0.806 0.847
12 0.729 0.801 0.843
13 0.722 0.795 0.838
14 0.713 0.789 0.833
15 0.706 0.783 0.828
16 0.700 0.778 0.824
17 0.696 0.774 0.821
18 0.691 0.771 0.818
19 0.687 0.767 0.814
20 0.683 0.763 0.811
21 0.679 0.760 0.809
22 0.675 0.757 0.806
23 0.670 0.753 0.802
24 0.666 0.749 0.799
25 0.663 0.747 0.797
26 0.659 0.743 0.794
27 0.655 0.740 0.792
28 0.652 0.738 0.789
29 0.649 0.735 0.787
30 0.646 0.732 0.785
31 0.643 0.730 0.783
32 0.640 0.727 0.781
33 0.637 0.725 0.778
34 0.635 0.723 0.777
35 0.632 0.721 0.775
36 0.630 0.719 0.773
37 0.628 0.717 0.772
38 0.626 0.715 0.770
39 0.624 0.714 0.769
40 0.622 0.712 0.767
Age difference = member's age minus beneficiary age

TEACHERS

RETIREMENT SYSTEM

PLAN 2

Early Retirement Factors

by Year and Month
0 0 1.0000
1 .9916
2 .9832
3 .9748
4 .9664
5 .9580
6 .9495
7 .9411
8 .9327
9 .9243
10 .9159
11 .9075
1 0 .8991
1 .8916
2 .8842
3 .8768
4 .8693
5 .8619
6 .8545
7 .8470
8 .8396
9 .8322
10 .8247
11 .8173
2 0 .8099
1 .8033
2 .7967
3 .7901
4 .7835
5 .7769
6 .7704
7 .7638
8 .7572
9 .7506
10 .7440
11 .7374
3 0 .7308
1 .7250
2 .7191
3 .7133
4 .7074
5 .7016
6 .6957
7 .6899
8 .6840
9 .6781
10 .6723
11 .6664
4 0 .6606
1 .6554
2 .6502
3 .6449
4 .6397
5 .6345
6 .6293
7 .6241
8 .6189
9 .6137
10 .6085
11 .6032
5 0 .5980
1 .5934
2 .5887
3 .5841
4 .5794
5 .5748
6 .5701
7 .5654
8 .5608
9 .5561
10 .5515
11 .5468
6 0 .5422
1 .5380
2 .5338
3 .5297
4 .5255
5 .5214
6 .5172
7 .5130
8 .5089
9 .5047
10 .5005
11 .4964
7 0 .4922
1 .4885
2 .4847
3 4810
4 .4773
5 .4735
6 .4698
7 .4661
8 .4623
9 .4586
10 .4549
11 .4511
8 0 .4474
1 .4441
2 .4407
3 .4374
4 .4340
5 .4307
6 .4273
7 .4239
8 .4206
9 .4172
10 .4139
11 .4105
9 0 .4072
1 .4042
2 .4012
3 .3981
4 .3951
5 .3921
6 .3891
7 .3861
8 .3831
9 .3800
10 .3770
11 .3740
10 0 .3710
1 .3683
2 .3656
3 .3628
4 .3601
5 .3574
6 .3547
7 .3520
8 .3493
9 .3465
10 .3438
11 .3411
11 0 .3384
1 .3359
2 .3335
3 .3310
4 .3286
5 .3261
6 .3237
7 .3212
8 .3188
9 .3163
10 .3139
11 .3114
12 0 .3089
1 .3067
2 .3045
3 .3023
4 .3001
5 .2979
6 .2956
7 .2934
8 .2912
9 .2890
10 .2868
11 .2846
13 0 .2823
1 .2803
2 .2783
3 .2763
4 .2743
5 .2723
6 .2703
7 .2683
8 .2663
9 .2643
10 .2623
11 .2603
14 0 .2582
1 .2564
2 .2546
3 .2528
4 .2510
5 .2491
6 .2473
7 .2455
8 .2437
9 .2419
10 .2400
11 .2382
15 0 .2364
1 .2348
2 .2331
3 .2315
4 .2298
5 .2282
6 .2265
7 .2248
8 .2232
9 .2215
10 .2199
11 .2182
16 0 .2166
1 .2151
2 .2136
3 .2121
4 .2106
5 .2091
6 .2076
7 .2061
8 .2046
9 .2031
10 .2016
11 .2001
17 0 .1986
1 .1972
2 .1959
3 .1945
4 .1931
5 .1918
6 .1904
7 .1890
8 .1877
9 .1863
10 .1849
11 .1836
18 0 .1822
1 .1810
2 .1797
3 .1785
4 .1772
5 .1760
6 .1747
7 .1735
8 .1723
9 .1710
10 .1698
11 .1685
19 0 .1673
1 .1662
2 .1650
3 .1639
4 .1628
5 .1616
6 .1605
7 .1594
8 .1582
9 .1571
10 .1560
11 .1548
20 0 .1537
1 .1527
2 .1516
3 .1506
4 .1496
5 .1485
6 .1475
7 .1465
8 .1454
9 .1444
10 .1433
11 .1423
21 0 .1413
1 .1403
2 .1394
3 .1384
4 .1375
5 .1366
6 .1356
7 .1347
8 .1337
9 .1328
10 .1318
11 .1309
22 0 .1299
1 .1291
2 .1282
3 .1274
4 .1265
5 .1256
6 .1248
7 .1239
8 .1230
9 .1222
10 .1213
11 .1205
23 0 .1196
1 .1188
2 .1180
3 .1172
4 .1164
5 .1156
6 .1149
7 .1141
8 .1133
9 .1125
10 .1117
11 .1109
24 0 .1101
1 .1094
2 .1087
3 .1079
4 .1072
5 .1065
6 .1058
7 .1051
8 .1043
9 .1036
10 .1029
11 .1022
25 0 .1014
1 .1008
2 .1001
3 .0994
4 .0988
5 .0981
6 .0975
7 .0968
8 .0961
9 .0955
10 .0948
11 .0941
26 0 .0935
1 .0929
2 .0923
3 .0917
4 .0911
5 .0904
6 .0898
7 .0892
8 .0886
9 .0880
10 .0874
11 .0868
27 0 .0862
1 .0856
2 .0851
3 .0845
4 .0840
5 .0834
6 .0828
7 .0823
8 .0817
9 .0812
10 .0806
11 .0801
28 0 .0795
1 .0790
2 .0785
3 .0780
4 .0775
5 .0769
6 .0764
7 .0759
8 .0754
9 .0749
10 .0744
11 .0739
29 0 .0734
1 .0729
2 .0724
3 .0720
4 .0715
5 .0710
6 .0705
7 .0701
8 .0696
9 .0691
10 .0687
11 .0682
30 0 .0677
1 .0673
2 .0669
3 .0664
4 .0660
5 .0656
6 .0651
7 .0647
8 .0643
9 .0638
10 .0634
11 .0630
31 0 .0625
1 .0621
2 .0617
3 .0613
4 .0609
5 .0605
6 .0602
7 .0598
8 .0594
9 .0590
10 .0586
11 .0582
32 0 .0578
1 .0574
2 .0570
3 .0567
4 .0563
5 .0559
6 .0556
7 .0552
8 .0548
9 .0545
10 .0541
11 .0537
33 0 .0534
1 .0530
2 .0527
3 .0524
4 .0520
5 .0517
6 .0514
7 .0510
8 .0507
9 .0503
10 .0500
11 .0497
34 0 .0493
1 .0490
2 .0487
3 .0484
4 .0481
5 .0478
6 .0475
7 .0472
8 .0469
9 .0465
10 .0462
11 .0459
35 0 .0456
1 .0453
2 .0450
3 .0448
4 .0445
5 .0442
6 .0439
7 .0436
8 .0433
9 .0430
10 .0428
11 .0425
36 0 .0422
1 .0419
2 .0417
3 .0414
4 .0411
5 .0409
6 .0406
7 .0403
8 .0401
9 .0398
10 .0396
11 .0393
37 0 .0390
1 .0388
2 .0385
3 .0383
4 .0381
5 .0378
6 .0376
7 .0373
8 .0371
9 .0368
10 .0366
11 .0364
38 0 .0361
1 .0359
2 .0357
3 .0354
4 .0352
5 .0350
6 .0348
7 .0345
8 .0343
9 .0341
10 .0339
11 .0336
39 0 .0334
1 .0332
2 .0330
3 .0328
4 .0326
5 .0324
6 .0322
7 .0320
8 .0318
9 .0316
10 .0313
11 .0311
40 0 .0309
1 .0307
2 .0306
3 .0304
4 .0302
5 .0300
6 .0298
7 .0296
8 .0294
9 .0292
10 .0290
11 .0288
41 0 .0286
1 .0285
2 .0283
3 .0281
4 .0279
5 .0278
6 .0276
7 .0274
8 .0272
9 .0271
10 .0269
11 .0267
42 0 .0265
1 .0264
2 .0262
3 .0260
4 .0259
5 .0257
6 .0255
7 .0254
8 .0252
9 .0251
10 .0249
11 .0247
43 0 .0246
1 .0244
2 .0243
3 .0241
4 .0240
5 .0238
6 .0237
7 .0235
8 .0234
9 .0232
10 .0231
11 .0229
44 0 .0228
1 .0226
2 .0225
3 .0223
4 .0222
5 .0221
6 .0219
7 .0218
8 .0216
9 .0215
10 .0214
11 .0212
45 or more 0 .0211))

[Statutory Authority: RCW 41.50.050. 96-03-100, § 415-112-040, filed 1/19/96, effective 2/19/96. Statutory Authority: RCW 41.50.050 and 41.32.140. 91-19-065, § 415-112-040, filed 9/16/91, effective 10/17/91; 91-02-020, § 415-112-040, filed 12/21/90, effective 1/21/91.]

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