(1) A member of plan 2 who was a member of the public
employees' retirement system plan 2 or plan 3 while employed as
an enforcement officer for the department of fish and wildlife
has the option to make an election no later than December 31,
2009, filed in writing with the department of retirement systems,
to transfer all service credit previously earned as an
enforcement officer in the public employees' retirement system
plan 2 or plan 3 to the law enforcement officers' and
firefighters' retirement system plan 2. Service credit that a
member elects to transfer from the public employees' retirement
system to the law enforcement officers' and firefighters'
retirement system under this section shall be transferred no
earlier than June 30, 2014, and only after the member completes
payment as provided in subsection (2) of this section.
(2)(a) A member who elects to transfer service credit under
subsection (1) of this section shall make the payments required
by this subsection prior to having service credit earned as an
enforcement officer with the department of fish and wildlife
under the public employees' retirement system plan 2 or plan 3
transferred to the law enforcement officers' and firefighters'
retirement system plan 2.
(b) A member who elects to transfer service credit from the
public employees' retirement system plan 2 under this subsection
shall pay, for the applicable period of service, the difference
between the contributions the employee paid to the public
employees' retirement system plan 2 and the contributions that
would have been paid by the employee had the employee been a
member of the law enforcement officers' and firefighters'
retirement system plan 2, plus interest on this difference as
determined by the director. This payment must be made no later
than June 30, 2014, and must be made prior to retirement.
(c) A member who elects to transfer service credit from the
public employees' retirement system plan 3 under this subsection
shall transfer to the law enforcement officers' and firefighters'
retirement system plan 2, for the applicable period of service,
the full balance of the member's defined contribution account
within plan 3 as of the effective date of the transfer. At no
time will the member pay, for the applicable period of service, a
sum less than the contributions that would have been paid by the
employee had the employee been a member of the law enforcement
officers' and firefighters' retirement system plan 2, plus
interest as determined by the director. This transfer and any
additional payment, if necessary, must be made no later than June
30, 2014, and must be made prior to retirement.
(d) Upon completion of the payment required in (b) of this
subsection, the department shall transfer from the public
employees' retirement system to the law enforcement officers' and
firefighters' retirement system plan 2: (i) All of the
employee's applicable accumulated contributions plus interest and
all of the applicable employer contributions plus interest; and
(ii) all applicable months of service, as defined in *RCW 41.26.030(14)(b), credited to the employee under this chapter for
service as an enforcement officer with the department of fish and
wildlife as though that service was rendered as a member of the
law enforcement officers' and firefighters' retirement system
plan 2.
(e) Upon completion of the payment required in (c) of this
subsection, the department shall transfer from the public
employees' retirement system to the law enforcement officers' and
firefighters' retirement system plan 2: (i) All of the
employee's applicable accumulated contributions plus interest and
all of the applicable employer contributions plus interest; and
(ii) all applicable months of service, as defined in *RCW 41.26.030(14)(b), credited to the employee under this chapter for
service as an enforcement officer with the department of fish and
wildlife as though that service was rendered as a member of the
law enforcement officers' and firefighters' retirement system
plan 2.
(f) If a member who elected to transfer pursuant to this
section dies or retires for disability prior to June 30, 2014,
the member's benefit is calculated as follows:
(i) All of the applicable service credit, accumulated
contributions, and interest is transferred to the law enforcement
officers' and firefighters' retirement system plan 2 and used in
the calculation of a benefit.
(ii) If a member's obligation under (b) or (c) of this
subsection has not been paid in full at the time of death or
disability retirement, the member, or in the case of death the
surviving spouse or eligible minor children, have the following
options:
(A) Pay the bill in full;
(B) If a continuing monthly benefit is chosen, have the
benefit actuarially reduced to reflect the amount of the unpaid
obligation under (b) or (c) of this subsection; or
(C) Continue to make payment against the obligation under
(b) or (c) of this subsection, provided that payment in full is
made no later than June 30, 2014.
(g) Upon transfer of service credit, contributions, and
interest under this subsection, the employee is permanently
excluded from membership in the public employees' retirement
system for all service related to time served as an enforcement
officer with the department of fish and wildlife under the public
employees' retirement system plan 2 or plan 3.
[2009 c 157 § 1.]
NOTES:
*Reviser's note: RCW 41.26.030 was alphabetized pursuant to RCW 1.08.015(2)(k), changing subsection (14)(b) to subsection (28)(b).