RCW 41.45.155
Certain plans 2 and 3 normal costs -- Minimum
basic state and employer contribution rates. (Effective July 1,
2009.)
(1) Beginning July 1, 2009, a minimum contribution rate
is established for the plans 2 and 3 normal cost as part of the
basic state and employer contribution rate for the public
employees' retirement system. The minimum contribution rate for
the plans 2 and 3 employer normal cost shall equal the total
contribution rate required to fund eighty percent of the plans 2
and 3 employer normal cost as calculated under the entry age
normal cost method.
(2) Beginning September 1, 2009, a minimum contribution rate
is established for the plans 2 and 3 normal cost as part of the
basic state and employer contribution rate for the school
employees' retirement system. The minimum contribution rate for
the plans 2 and 3 employer normal cost shall equal the total
contribution rate required to fund eighty percent of the plans 2
and 3 employer normal cost as calculated under the entry age
normal cost method.
(3) Beginning September 1, 2009, a minimum contribution
rate is established for the plans 2 and 3 normal cost as part of
the basic state and employer contribution rate for the teachers'
retirement system. The minimum contribution rate for the plans 2
and 3 employer normal cost shall equal the total contribution
rate required to fund eighty percent of the plans 2 and 3
employer normal cost as calculated under the entry age normal
cost method.
(4) Upon completion of each biennial actuarial valuation,
the state actuary shall review the appropriateness of these
minimum contribution rates and recommend to the legislature any
adjustments as may be needed due to material changes in benefits
or actuarial assumptions, methods, or experience.
[2006 c 365 § 3.]
NOTES:
Effective date -- 2006 c 365: See note following RCW 41.45.020.