16-22-052  

  • WSR 16-22-052
    PERMANENT RULES
    BOARD FOR VOLUNTEER
    FIREFIGHTERS AND RESERVE OFFICERS
    [Filed October 29, 2016, 3:40 p.m., effective January 1, 2017]
    Effective Date of Rule: January 1, 2017.
    Purpose: Amending chapter 491-02 WAC to adopt new actuarial tables for use in calculating joint survivor pensions, survivor pensions, and lump sum settlements to reflect the latest actuarial study and the changes in mortality rates.
    Citation of Existing Rules Affected by this Order: Amending chapter 491-02 WAC.
    Statutory Authority for Adoption: RCW 41.24.290(2).
    Adopted under notice filed as WSR 16-17-123 on August 23, 2016.
    Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
    Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
    Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
    Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
    Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
    Date Adopted: October 27, 2016.
    Brigette K. Smith
    Executive Secretary
    AMENDATORY SECTION (Amending WSR 09-24-026, filed 11/23/09, effective 12/24/09)
    WAC 491-02-095 Actuarial tables, schedules, and factors.
    This chapter contains the tables, schedules, and factors adopted by the board for volunteer firefighters and reserve officers pursuant to the authority granted by RCW 41.24.185 for calculating optional retirement allowances of members of retirement systems administered by the board. These tables, schedules, and factors were adopted by the board upon the recommendation of and in light of the findings of the state actuary in his regular actuarial investigation into the mortality, service, compensation, and other experience of the members and beneficiaries of such retirement systems. The tables, schedules, and factors contained in this chapter shall govern the retirement allowances only of members retiring during the period from January 1, ((2010)) 2017, until such time as these tables, schedules, and factors are amended by the board following the next actuarial investigation conducted by the state actuary. The retirement allowances of members retiring before January 1, ((2010)) 2017, 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 board in the future shall govern retirement allowances only of members retiring after the adoption of such new tables, schedules, and factors.
    Board for Volunteer Firefighters and
    Reserve Officers
    Table #1
    Joint/Survivor Pension
    Option 2 (Joint and 100% Survivor Pension with Pop-up)
    (WAC 415-02-380)
    Member Younger
     
    Member Older
    Age
    Difference
    Option 2 100%
     
    Age
    Difference
    Option 2 100%
    ((-20
     
    0.937
     
     
    0
     
    0.835
     
    -19
     
    0.933
     
     
    1
     
    0.829
     
    -18
     
    0.929
     
     
    2
     
    0.823
     
    -17
     
    0.925
     
     
    3
     
    0.818
     
    -16
     
    0.921
     
     
    4
     
    0.812
     
    -15
     
    0.916
     
     
    5
     
    0.807
     
    -14
     
    0.912
     
     
    6
     
    0.801
     
    -13
     
    0.907
     
     
    7
     
    0.796
     
    -12
     
    0.902
     
     
    8
     
    0.791
     
    -11
     
    0.897
     
     
    9
     
    0.786
     
    -10
     
    0.892
     
     
    10
     
    0.781
     
    -9
     
    0.886
     
     
    11
     
    0.776
     
    -8
     
    0.881
     
     
    12
     
    0.771
     
    -7
     
    0.875
     
     
    13
     
    0.767
     
    -6
     
    0.870
     
     
    14
    .762    
     
    -5
     
    0.864
     
     
    15
     
    0.758
     
    -4
     
    0.858
     
     
    16
     
    0.754
     
    -3
     
    0.852
     
     
    17
     
    0.750
     
    -2
     
    0.847
     
     
    18
     
    0.746
     
    -1
     
    0.841
     
     
    19
     
    0.743
     
     
     
     
     
     
    20
     
    0.739
     
     
     
     
     
     
    21
     
    0.736
     
     
     
     
     
     
    22
     
    0.733
     
     
     
     
     
     
    23
     
    0.730
     
     
     
     
     
     
    24
     
    0.727
     
     
     
     
     
     
    25
     
    0.725
     
     
     
     
     
     
    26
     
    0.722
     
     
     
     
     
     
    27
     
    0.720
     
     
     
     
     
     
    28
     
    0.717
     
     
     
     
     
     
    29
     
    0.715
     
     
     
     
     
     
    30
     
    0.713
     
     
     
     
     
     
    31
     
    0.711
     
     
     
     
     
     
    32
     
    0.709
     
     
     
     
     
     
    33
     
    0.708
     
     
     
     
     
     
    34
     
    0.706
     
     
     
     
     
     
    35
     
    0.705
     
     
     
     
     
     
    36
     
    0.703
     
     
     
     
     
     
    37
     
    0.702
     
     
     
     
     
     
    38
     
    0.700
     
     
     
     
     
     
    39
     
    0.699
     
     
     
     
     
     
    40
     
    0.698))
     
    -20
     
    0.941
     
     
    0
     
    0.850
     
    -19
     
    0.938
     
     
    1
     
    0.844
     
    -18
     
    0.934
     
     
    2
     
    0.839
     
    -17
     
    0.930
     
     
    3
     
    0.834
     
    -16
     
    0.926
     
     
    4
     
    0.829
     
    -15
     
    0.922
     
     
    5
     
    0.825
     
    -14
     
    0.918
     
     
    6
     
    0.820
     
    -13
     
    0.913
     
     
    7
     
    0.815
     
    -12
     
    0.909
     
     
    8
     
    0.811
     
    -11
     
    0.904
     
     
    9
     
    0.806
     
    -10
     
    0.900
     
     
    10
     
    0.802
     
    -9
     
    0.895
     
     
    11
     
    0.798
     
    -8
     
    0.890
     
     
    12
     
    0.794
     
    -7
     
    0.885
     
     
    13
     
    0.790
     
    -6
     
    0.880
     
     
    14
     
    0.786
     
    -5
     
    0.875
     
     
    15
     
    0.783
     
    -4
     
    0.870
     
     
    16
     
    0.779
     
    -3
     
    0.865
     
     
    17
     
    0.776
     
    -2
     
    0.860
     
     
    18
     
    0.773
     
    -1
     
    0.855
     
     
    19
     
    0.770
     
     
     
     
     
     
    20
     
    0.767
     
     
     
     
     
     
    21
     
    0.764
     
     
     
     
     
     
    22
     
    0.762
     
     
     
     
     
     
    23
     
    0.759
     
     
     
     
     
     
    24
     
    0.757
     
     
     
     
     
     
    25
     
    0.755
     
     
     
     
     
     
    26
     
    0.753
     
     
     
     
     
     
    27
     
    0.751
     
     
     
     
     
     
    28
     
    0.749
     
     
     
     
     
     
    29
     
    0.747
     
     
     
     
     
     
    30
     
    0.746
     
     
     
     
     
     
    31
     
    0.744
     
     
     
     
     
     
    32
     
    0.743
     
     
     
     
     
     
    33
     
    0.742
     
     
     
     
     
     
    34
     
    0.740
     
     
     
     
     
     
    35
     
    0.739
     
     
     
     
     
     
    36
     
    0.738
     
     
     
     
     
     
    37
     
    0.737
     
     
     
     
     
     
    38
     
    0.736
     
     
     
     
     
     
    39
     
    0.735
     
     
     
     
     
     
    40
     
    0.734
     
    Table #2
    Survivor Pension
    Early Retirement Factors
    (WAC 415-02-320)
    Years Early
    Month
    0
    Month
    1
    Month
    2
    Month
    3
    Month
    4
    Month
    5
    Month
    6
    Month
    7
    Month
    8
    Month
    9
    Month
    10
    Month
    11
    ((0
     
    1.0000
    0.9922
    0.9844
    0.9766
    0.9688
    0.9610
    0.9532
    0.9454
    0.9376
    0.9298
    0.9220
    0.9142
    1
     
    0.9060
    0.8991
    0.8922
    0.8853
    0.8784
    0.8715
    0.8646
    0.8577
    0.8508
    0.8439
    0.8370
    0.8301
    2
     
    0.8230
    0.8168
    0.8106
    0.8044
    0.7982
    0.7920
    0.7858
    0.7796
    0.7734
    0.7672
    0.7610
    0.7548
    3
     
    0.7490
    0.7435
    0.7380
    0.7325
    0.7270
    0.7215
    0.7160
    0.7105
    0.7050
    0.6995
    0.6940
    0.6885
    4
     
    0.6830
    0.6781
    0.6732
    0.6683
    0.6634
    0.6585
    0.6536
    0.6487
    0.6438
    0.6389
    0.6340
    0.6291
    5
     
    0.6240
    0.6195
    0.6150
    0.6105
    0.6060
    0.6015
    0.5970
    0.5925
    0.5880
    0.5835
    0.5790
    0.5745
    6
     
    0.5700
    0.5660
    0.5620
    0.5580
    0.5540
    0.5500
    0.5460
    0.5420
    0.5380
    0.5340
    0.5300
    0.5260
    7
     
    0.5220
    0.5184
    0.5148
    0.5112
    0.5076
    0.5040
    0.5004
    0.4968
    0.4932
    0.4896
    0.4860
    0.4824
    8
     
    0.4790
    0.4758
    0.4726
    0.4694
    0.4662
    0.4630
    0.4598
    0.4566
    0.4534
    0.4502
    0.4470
    0.4438
    9
     
    0.4400
    0.4371
    0.4342
    0.4313
    0.4284
    0.4225
    0.4226
    0.4197
    0.4168
    0.4139
    0.4110
    0.4081
    10
     
    0.4050
    0.4023
    0.3996
    0.3969
    0.3942
    0.3915
    0.3888
    0.3861
    0.3834
    0.3807
    0.3780
    0.3753
    11
     
    0.3730
    0.3705
    0.3680
    0.3655
    0.3630
    0.3605
    0.3580
    0.3555
    0.3530
    0.3505
    0.3480
    0.3455
    12
     
    0.3430
    0.3408
    0.3386
    0.3364
    0.3342
    0.3320
    0.3298
    0.3276
    0.3254
    0.3232
    0.3210
    0.3188
    13
     
    0.3170
    0.3149
    0.3128
    0.3107
    0.3086
    0.3065
    0.3044
    0.3023
    0.3002
    0.2981
    0.2960
    0.2939
    14
     
    0.2920
    0.2902
    0.2884
    0.2866
    0.2848
    0.2830
    0.2812
    0.2794
    0.2276
    0.2758
    0.2740
    0.2722
    15
     
    0.2700
    0.2683
    0.2666
    0.2649
    0.2632
    0.2615
    0.2598
    0.2581
    0.2564
    0.2547
    0.2530
    0.2513
    16
     
    0.2500
    0.2484
    0.2468
    0.2452
    0.2436
    0.2420
    0.2404
    0.2388
    0.2372
    0.2356
    0.2340
    0.2324
    17
     
    0.2310
    0.2296
    0.2282
    0.2268
    0.2254
    0.2240
    0.2226
    0.2212
    0.2198
    0.2184
    0.2170
    0.2156
    18
     
    0.2140
    0.2127
    0.2114
    0.2101
    0.2088
    0.2075
    0.2062
    0.2049
    0.2036
    0.2023
    0.2010
    0.1997
    19
     
    0.1980
    0.1968
    0.1956
    0.1944
    0.1932
    0.1920
    0.1908
    0.1896
    0.1884
    0.1872
    0.1860
    0.1848
    20
     
    0.1840
    0.1828
    0.1816
    0.1804
    0.1792
    0.1780
    0.1768
    0.1756
    0.1744
    0.1732
    0.1720
    0.1708
    21
     
    0.1700
    0.1690
    0.1680
    0.1670
    0.1660
    0.1650
    0.1640
    0.1630
    0.1620
    0.1610
    0.1600
    0.1590
    22
     
    0.1580
    0.1571
    0.1562
    0.1553
    0.1544
    0.1535
    0.1526
    0.1517
    0.1508
    0.1499
    0.1490
    0.1481
    23
     
    0.1470
    0.1461
    0.1452
    0.1443
    0.1434
    0.1425
    0.1416
    0.1407
    0.1398
    0.1389
    0.1380
    0.1371
    24
     
    0.1360
    0.1352
    0.1344
    0.1336
    0.1328
    0.1320
    0.1312
    0.1304
    0.1296
    0.1288
    0.1280
    0.1272
    25
     
    0.1260
    0.1253
    0.1246
    0.1239
    0.1232
    0.1225
    0.1218
    0.1211
    0.1204
    0.1197
    0.1190
    0.1183
    26
     
    0.1180
    0.1173
    0.1166
    0.1159
    0.1152
    0.1145
    0.1138
    0.1131
    0.1124
    0.1117
    0.1110
    0.1103
    27
     
    0.1090
    0.1084
    0.1078
    0.1072
    0.1066
    0.1060
    0.1054
    0.1048
    0.1042
    0.1036
    0.1030
    0.1024
    28
     
    0.1020
    0.1018
    0.1016
    0.1014
    0.1012
    0.1010
    0.1008
    0.1006
    0.1004
    0.1002
    0.1000
    0.1000
    29+
     
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000
    0.1000))
    0
     
    1.0000
    .9926
    .9852
    .9778
    .9704
    .9630
    .9557
    .9483
    .9409
    .9335
    .9261
    .9187
    1
     
    .9113
    .9047
    .8981
    .8915
    .8849
    .8783
    .8717
    .8651
    .8585
    .8519
    .8453
    .8387
    2
     
    .8321
    .8262
    .8203
    .8144
    .8085
    .8026
    .7967
    .7908
    .7849
    .7789
    .7730
    .7671
    3
     
    .7612
    .7559
    .7506
    .7453
    .7400
    .7347
    .7294
    .7241
    .7188
    .7135
    .7082
    .7028
    4
     
    .6975
    .6928
    .6880
    .6832
    .6784
    .6736
    .6689
    .6641
    .6593
    .6545
    .6497
    .6450
    5
     
    .6402
    .6359
    .6316
    .6272
    .6229
    .6186
    .6143
    .6100
    .6057
    .6014
    .5970
    .5927
    6
     
    .5884
    .5845
    .5806
    .5767
    .5728
    .5689
    .5650
    .5611
    .5572
    .5533
    .5493
    .5454
    7
     
    .5415
    .5380
    .5345
    .5309
    .5274
    .5238
    .5203
    .5167
    .5132
    .5096
    .5061
    .5026
    8
     
    .4990
    .4958
    .4926
    .4894
    .4861
    .4829
    .4797
    .4765
    .4733
    .4700
    .4668
    .4636
    9
     
    .4604
    .4574
    .4545
    .4516
    .4486
    .4457
    .4428
    .4398
    .4369
    .4340
    .4310
    .4281
    10
     
    .4252
    .4225
    .4198
    .4171
    .4145
    .4118
    .4091
    .4064
    .4037
    .4011
    .3984
    .3957
    11
     
    .3930
    .3906
    .3881
    .3857
    .3832
    .3808
    .3783
    .3759
    .3735
    .3710
    .3686
    .3661
    12
     
    .3637
    .3614
    .3592
    .3569
    .3547
    .3525
    .3502
    .3480
    .3457
    .3435
    .3413
    .3390
    13
     
    .3368
    .3347
    .3327
    .3306
    .3286
    .3265
    .3244
    .3224
    .3203
    .3183
    .3162
    .3142
    14
     
    .3121
    .3102
    .3083
    .3065
    .3046
    .3027
    .3008
    .2989
    .2970
    .2951
    .2932
    .2914
    15
     
    .2895
    .2877
    .2860
    .2843
    .2825
    .2808
    .2791
    .2773
    .2756
    .2738
    .2721
    .2704
    16
     
    .2686
    .2670
    .2654
    .2639
    .2623
    .2607
    .2591
    .2575
    .2559
    .2543
    .2527
    .2511
    17
     
    .2495
    .2480
    .2465
    .2451
    .2436
    .2421
    .2406
    .2392
    .2377
    .2362
    .2347
    .2333
    18
     
    .2318
    .2304
    .2291
    .2277
    .2264
    .2250
    .2236
    .2223
    .2209
    .2196
    .2182
    .2169
    19
     
    .2155
    .2142
    .2130
    .2117
    .2105
    .2092
    .2080
    .2067
    .2055
    .2042
    .2029
    .2017
    20
     
    .2004
    .1993
    .1981
    .1969
    .1958
    .1946
    .1935
    .1923
    .1911
    .1900
    .1888
    .1877
    21
     
    .1865
    .1854
    .1844
    .1833
    .1822
    .1811
    .1801
    .1790
    .1779
    .1768
    .1758
    .1747
    22
     
    .1736
    .1726
    .1716
    .1706
    .1696
    .1686
    .1677
    .1667
    .1657
    .1647
    .1637
    .1627
    23
     
    .1617
    .1608
    .1598
    .1589
    .1580
    .1571
    .1562
    .1552
    .1543
    .1534
    .1525
    .1516
    24
     
    .1506
    .1498
    .1489
    .1481
    .1472
    .1464
    .1455
    .1446
    .1438
    .1429
    .1421
    .1412
    25
     
    .1404
    .1396
    .1388
    .1380
    .1372
    .1364
    .1356
    .1348
    .1340
    .1332
    .1324
    .1317
    26
     
    .1309
    .1301
    .1294
    .1287
    .1279
    .1272
    .1264
    .1257
    .1250
    .1242
    .1235
    .1228
    27
     
    .1220
    .1213
    .1207
    .1200
    .1193
    .1186
    .1179
    .1172
    .1166
    .1159
    .1152
    .1145
    28
     
    .1138
    .1132
    .1125
    .1119
    .1113
    .1106
    .1100
    .1094
    .1087
    .1081
    .1075
    .1068
    29
     
    .1062
    .1057
    .1052
    .1046
    .1041
    .1036
    .1031
    .1026
    .1021
    .1015
    .1010
    .1005
    30
    +
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    .1000
    Table #3
    Lump-Sum Settlements
    Age
    Factor
    Age
    Factor
     
    ((20
    14.3791
     
    60
    11.0834
     
    21
    14.3576
     
    61
    10.8849
     
    22
    14.3347
     
    62
    10.6795
     
    23
    14.3104
     
    63
    10.4675
     
    24
    14.2845
     
    64
    10.2498
     
    25
    14.2570
     
    65
    10.0267
     
    26
    14.2277
     
    66
    9.7975
     
    27
    14.1965
     
    67
    9.5633
     
    28
    14.1633
     
    68
    9.3247
     
    29
    14.1277
     
    69
    9.0792
     
    30
    14.0898
     
    70
    8.8273
     
    31
    14.0495
     
    71
    8.5679
     
    32
    14.0068
     
    72
    8.3037
     
    33
    13.9619
     
    73
    8.0334
     
    34
    13.9146
     
    74
    7.7574
     
    35
    13.8648
     
    75
    7.4768
     
    36
    13.8125
     
    76
    7.1936
     
    37
    13.7574
     
    77
    6.9075
     
    38
    13.6993
     
    78
    6.6205
     
    39
    13.6378
     
    79
    6.3331
     
    40
    13.5726
     
    80
    6.0460
     
    41
    13.5034
     
    81
    5.7603
     
    42
    13.4300
     
    82
    5.4770
     
    43
    13.3520
     
    83
    5.2000
     
    44
    13.2693
     
    84
    4.9276
     
    45
    13.1816
     
    85
    4.6629
     
    46
    13.0887
     
    86
    4.4045
     
    47
    12.9903
     
    87
    4.1524
     
    48
    12.8860
     
    88
    3.9110
     
    49
    12.7754
     
    89
    3.6829
     
    50
    12.6582
     
    90
    3.4668
     
    51
    12.5339
     
    91
    3.2679
     
    52
    12.4021
     
    92
    3.0850
     
    53
    12.2638
     
    93
    2.9184
     
    54
    12.1178
     
    94
    2.7652
     
    55
    11.9639
     
    95
    2.6233
     
    56
    11.8019
     
    96
    2.4971
     
    57
    11.6327
     
    97
    2.3819
     
    58
    11.4573
     
    98
    2.2755
     
    59
    11.2742
     
    99
    2.1823))
     
    20
    14.4584
     
    66
    10.4052
     
    21
    14.4415
     
    67
    10.1797
     
    22
    14.4235
     
    68
    9.9469
     
    23
    14.4043
     
    69
    9.7055
     
    24
    14.3837
     
    70
    9.4569
     
    25
    14.3616
     
    71
    9.2012
     
    26
    14.3379
     
    72
    8.9402
     
    27
    14.3124
     
    73
    8.6725
     
    28
    14.2850
     
    74
    8.3989
     
    29
    14.2556
     
    75
    8.1204
     
    30
    14.2241
     
    76
    7.8378
     
    31
    14.1905
     
    77
    7.5519
     
    32
    14.1547
     
    78
    7.2629
     
    33
    14.1169
     
    79
    6.9712
     
    34
    14.0771
     
    80
    6.6771
     
    35
    14.0351
     
    81
    6.3812
     
    36
    13.9909
     
    82
    6.0844
     
    37
    13.9441
     
    83
    5.7894
     
    38
    13.8947
     
    84
    5.4967
     
    39
    13.8423
     
    85
    5.2068
     
    40
    13.7866
     
    86
    4.9196
     
    41
    13.7273
     
    87
    4.6359
     
    42
    13.6642
     
    88
    4.3627
     
    43
    13.5971
     
    89
    4.1017
     
    44
    13.5257
     
    90
    3.8552
     
    45
    13.4499
     
    91
    3.6261
     
    46
    13.3694
     
    92
    3.4160
     
    47
    13.2840
     
    93
    3.2225
     
    48
    13.1934
     
    94
    3.0459
     
    49
    13.0971
     
    95
    2.8863
     
    50
    12.9948
     
    96
    2.7439
     
    51
    12.8861
     
    97
    2.6189
     
    52
    12.7706
     
    98
    2.5100
     
    53
    12.6497
     
    99
    2.4068
     
    54
    12.5217
     
    100
    2.3177
     
    55
    12.3863
     
    101
    2.2325
     
    56
    12.2433
     
    102
    2.1606
     
    57
    12.0937
     
    103
    2.0940
     
    58
    11.9376
     
    104
    2.0445
     
    59
    11.7734
     
    105
    2.0036
     
    60
    11.6011
     
    106
    1.9836
     
    61
    11.4206
     
    107
    1.9718
     
    61
    11.2323
     
    108
    1.9636
     
    62
    11.0364
     
    109
    1.9558
     
    64
    10.8332
     
    110
    1.9481
     
    65
    10.6232
     
     
     
     

Document Information

Effective Date:
1/1/2017