10-13-149

WSR 10-13-149

PROPOSED RULES

DEPARTMENT OF

RETIREMENT SYSTEMS

[ Filed June 23, 2010, 8:27 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 10-07-152.

     Title of Rule and Other Identifying Information: WAC 415-02-320 Early retirement factors, 415-02-380 How will my retirement allowance be affected if I choose a benefit option with a survivor feature?, and 415-103-215 What are the WSPRS Plan 1 retirement benefit options?

     Hearing Location(s): Department of Retirement Systems, 6835 Capitol Boulevard, Conference Room 115, Tumwater, WA, on July 29, 2010, at 1:30 p.m.

     Date of Intended Adoption: July 29, 2010.

     Submit Written Comments to: Ken Goolsby, Rules Coordinator, Department of Retirement Systems, P.O. Box 48380, Olympia, WA 98504-8380, e-mail [e-mail], fax [phone], by 5:00 p.m. on July 29, 2010.

     Assistance for Persons with Disabilities: Contact Ken Goolsby, rules coordinator, by May 20, 2010, TDD [phone], TTY [phone], phone [phone].

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The purpose of this proposal is to update the department's administrative rules with new administrative factors provided by the state actuary.

     Reasons Supporting Proposal: The office of the state actuary (OSA) has provided the department with new actuarial projections. The department must amend its rules to update administrative factors for the law enforcement officers' and firefighters' retirement system (LEOFF), public employees' retirement system (PERS), public safety employees' retirement system (PSERS), school employees' retirement system (SERS), teachers' retirement system (TRS), Washington state patrol retirement system (WSPRS), and judicial retirement system (JRS).

     Statutory Authority for Adoption: RCW 41.50.050(5).

     Statute Being Implemented: For WAC 415-02-320 is chapter 41.45 RCW; for WAC 415-02-380 is RCW 41.26.164, 41.26.460, 41.40.188, 41.40.660, 41.40.845, 41.37.170, 41.35.220, 41.32.530, 41.32.785, 41.32.851, 43.43.271; and for WAC 415-103-215 is RCW 43.43.260, 43.43.270, 43.43.278, 43.43.280(1).

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

     Name of Proponent: Department of retirement systems, governmental.

     Name of Agency Personnel Responsible for Drafting: Ken Goolsby, P.O. Box 48380, Olympia, WA 98504-8380, [phone]; Implementation and Enforcement: Cathy Cale, P.O. Box 48380, Olympia, WA 98504-8380, [phone].

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

     A cost-benefit analysis is not required under RCW 34.05.328. The department of retirement systems is not one of the named departments in RCW 34.05.328.

June 23, 2010

Ken Goolsby

Rules Coordinator

OTS-3355.1

AMENDATORY SECTION(Amending WSR 06-18-009, filed 8/24/06, effective 9/24/06)

WAC 415-02-320   Early retirement factors.   (1) What are early retirement factors (((ERF)))? ((The department uses an early retirement factor (ERF) to actuarially reduce a member's or beneficiary's monthly allowance if the monthly allowance begins before the member meets the age requirement for an unreduced retirement benefit. This reduction offsets the cost of paying the monthly allowance for a longer period of time.

     (1))) Early retirement factors (ERFs) are used by the department to reduce a monthly retirement benefit when that payment begins before the member has qualified for normal retirement based on age and service. This reduction offsets the cost to the plan of paying the monthly benefit for a longer time.

     (2) In what situations will the department use an ERF?

     (a) The department will use an ERF to reduce a monthly ((allowance)) benefit in any of the following situations, subject to the law governing your plan, and subject to the exceptions in (b) of this subsection:

     (i) You choose to retire early.

     (ii) You retire due to a disability before you are eligible ((to retire with an unreduced retirement allowance)) for normal retirement.

     (iii) You die before you are eligible ((to retire with an unreduced retirement allowance)) for normal retirement, and your beneficiary is eligible for a monthly ((allowance)) benefit.

     (b) An ERF is not used in the following circumstances, although another method may be used to reduce benefits as required by the laws governing each plan:

     (i) You meet your plan's requirements for "alternate early retirement";

     (ii) You meet PSERS requirements for "early retirement";

     (iii) You retire for service or due to a disability, from PERS Plan 1 or TRS Plan 1;

     (iv) You are a member of LEOFF Plan 1;

     (v) You retire due to a duty-related disability from LEOFF Plan 2;

     (vi) You retire due to a disability or die before retirement from WSPRS Plan 1; or

     (vii) You retire due to a disability from WSPRS Plan 2.

     (c) The following table shows the law governing plans that use an ERF:

	Early Retirement	Disability Retirement	Death Prior to Retirement
LEOFF Plan 1:	N/A	N/A	N/A
LEOFF Plan 2:	RCW 41.26.430	RCW 41.26.470	RCW 41.26.510
PERS Plan 1:	N/A	N/A	RCW 41.40.270
PERS Plan 2:	RCW 41.40.630	RCW 41.40.670	RCW 41.40.700
PERS Plan 3:	RCW 41.40.820	RCW 41.40.825	RCW 41.40.835 ((and 41.34.070))
PSERS:	N/A	RCW 41.37.230	RCW 41.37.250
SERS Plan 2:	RCW 41.35.420	RCW 41.35.440	RCW 41.35.460
SERS Plan 3:	RCW 41.35.680	RCW 41.35.690	RCW 41.35.710
TRS Plan 1:	N/A	N/A	RCW 41.32.520
TRS Plan 2:	RCW 41.32.765	RCW 41.32.790	RCW 41.32.805
TRS Plan 3:	RCW 41.32.875	RCW 41.32.880	RCW 41.32.895 ((and 41.34.070))
WSPRS Plan 1:	RCW 43.43.280	N/A	N/A
WSPRS Plan 2:	RCW 43.43.280	N/A	RCW 43.43.295

     (((2))) (3) How does the department determine the number of years on which to base the ERF? The calculation varies among plans:

     (a) ((TRS Plan 1 only: The ERF used to calculate your beneficiary's monthly allowance if you die before retirement is based on the number of years between the age at which you die and the age at which you would have first become eligible to retire under RCW 41.32.480. See RCW 41.32.520.)) ERFs are based on the number of years between the age at which you retire, or die, and the age at which you would have qualified for normal retirement based on age and service.

     Example - 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. A PERS Plan 2 member must be age 65 to retire with an unreduced benefit (i.e., normal retirement), but is eligible to retire with an actuarially reduced benefit (i.e., early retirement) at age 55 with 20 years of service credit.

     The difference between Sandy's age now (56) and the age at which she would have qualified for normal retirement (age 65) is 8 years and 11 months. The corresponding ERF is 0.3987. Therefore, the department will multiply Sandy's AFC of $3,500 x .02 x 21.11 (service credit years) x 0.3987 (ERF). Sandy's monthly retirement benefit will be $589.16.

     (b) WSPRS Plan 2 only: The ERF used to calculate your ((beneficiary's)) survivor's monthly ((allowance)) benefit if you die before retirement is based on the number of years between the age at which you die and age fifty-five (55) or when you could have attained twenty-five (25) years of service, whichever is less. See RCW 43.43.295.

     Example - early retirement: The survivor benefit, in this example, will also have a reduction applied for 100% joint and survivor option, based on the difference between John's age and his survivor's age.

     John, a WSPRS Plan 2 member dies prior to retirement. John is age 40 and has 15 years of service at the time of his death. John's Average Final Salary (AFS) is $4,000. John's surviving spouse is also age 40.

     Since John would have attained 25 years of service before he would have attained age 55, the ERF used to calculate his survivor's benefit will be based on the 10 years it would have taken him to reach 25 years of service. The corresponding ERF for 10 years early retirement is 0.403. The corresponding joint and survivor (J&S) factor that will also be applied to the benefit is 0.889.

     Therefore, the department will multiply John's AFS of $4,000 x .02 x 15 (service credit years) x 0.403 (ERF) x 0.889 (J&S). John's survivor will receive a monthly benefit of $429.92.

     (c) ((All other ERFs are based on number of years between the age at which you retire, or die, and the age at which you would have been eligible to retire with an unreduced retirement allowance.

     (3) Examples.

     (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. A PERS Plan 2 member must be age 65 to retire with an unreduced benefit, but is eligible for an actuarially reduced monthly retirement allowance at age 55 with 20 years of service credit.

     The difference between Sandy's age now (56) and the age at which she would receive an unreduced monthly allowance (65) is 8 years and 11 months. The corresponding ERF is .4025. Therefore, the department will multiply Sandy's AFC of $3,500 x .02 x 21.11 (service credit years) x .4025 (ERF). Sandy's monthly retirement allowance will be $594.77.

     (b) Death before retirement (applies to TRS 1 only):

     Robert, a 56-year-old TRS Plan 1 member, died April 1, 2006, with 23.17 years of service credit. His AFC is $3,171.74.

     TRS Plan 1 provides an unreduced retirement allowance at age 55 with 25 years of service credit.

     Robert's wife, Karen, will receive an actuarially reduced allowance based on the date Robert would have first qualified for an unreduced retirement allowance. If Robert had continued in service, he would have met eligibility requirements in one year and 10 months, when he earned 25 years of service credit. The ERF for one year and 10 months is .8530.

     Karen's monthly allowance will be further reduced by the Option 2 survivor factor, which is based on the age difference between her and Robert. Karen is age 58, two years older than Robert. The Option 2 survivor factor for a beneficiary two years older is .913 (see WAC 415-02-380(11)).

     The department will 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 allowance will be $1,144.65.)) TRS Plan 1 only: The ERF used to calculate your survivor's monthly benefit if you die before retirement is based on the number of years between the age at which you die and the age at which you would have first become eligible to retire under RCW 41.32.480. See RCW 41.32.520.

     Example - death before retirement: Robert, a 56 year-old TRS Plan 1 member, died April 1, 2006, with 23.17 years of service credit. His AFC is $3,171.74.

     TRS Plan 1 provides an unreduced benefit (i.e., normal retirement) at age 55 with 25 years of service credit.

     Robert's wife, Karen, will receive an actuarially reduced benefit based on the date Robert would have first qualified for an unreduced benefit (i.e., normal retirement). If Robert had continued in service, he would have met eligibility requirements in one year and 10 months, when he earned 25 years of service credit. The ERF for one year and 10 months is 0.8410.

     Karen's monthly benefit will be further reduced by the Option 2 survivor factor, which is based on the age difference between her and Robert. Karen is age 58, two years older than Robert. The Option 2 survivor factor for a beneficiary two years older is 0.918 (see WAC 415-02-380(12)).

     The department will multiply 23.17 (Robert's service credit years) x .02 x $3,171.74 (AFC) x 0.8410 (ERF) x 0.918 (the Option 2 factor). Karen's monthly benefit will be $1,134.73.

     (4) Table - ((Early retirement factors (ERF) for LEOFF Plan 2, WSP Plan 2, PERS Plan 1, TRS Plan 1, and WSP Plan 1 and 2 vested/terminated members:)) This table contains the early retirement factors (ERFs) for members who retire from active service in PERS Plan 1, TRS Plan 1, and WSPRS Plan 2. The ERFs are effective September 1, 2010.

((Yrs 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	1.000	.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))

Yrs 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	.9924	.9848	.9772	.9696	.9620	.9544	.9468	.9392	.9316	.9240	.9164
1	.9090	.9022	.8954	.8886	.8818	.8750	.8682	.8614	.8546	.8478	.8410	.8342
2	.8270	.8209	.8148	.8087	.8026	.7965	.7904	.7843	.7782	.7721	.7660	.7599
3	.7540	.7485	.7430	.7375	.7320	.7265	.7210	.7155	.7100	.7045	.6990	.6935
4	.6880	.6830	.6780	.6730	.6680	.6630	.6580	.6530	.6480	.6430	.6380	.6330
5	.6280	.6235	.6190	.6145	.6100	.6055	.6010	.5965	.5920	.5875	.5830	.5785
6	.5740	.5698	.5656	.5614	.5572	.5530	.5488	.5446	.5404	.5362	.5320	.5278
7	.5240	.5203	.5166	.5129	.5092	.5055	.5018	.4981	.4944	.4907	.4870	.4833
8	.4800	.4767	.4734	.4701	.4668	.4635	.4602	.4569	.4536	.4503	.4470	.4437
9	.4400	.4369	.4338	.4307	.4276	.4245	.4214	.4183	.4152	.4121	.4090	.4059
10	.4030	.4002	.3974	.3946	.3918	.3890	.3862	.3834	.3806	.3778	.3750	.3722
11	.3690	.3665	.3640	.3615	.3590	.3565	.3540	.3515	.3490	.3465	.3440	.3415
12	.3390	.3367	.3344	.3321	.3298	.3275	.3252	.3229	.3206	.3183	.3160	.3137
13	.3110	.3088	.3066	.3044	.3022	.3000	.2978	.2956	.2934	.2912	.2890	.2868
14	.2850	.2831	.2812	.2793	.2774	.2755	.2736	.2717	.2698	.2679	.2660	.2641
15	.2620	.2603	.2586	.2569	.2552	.2535	.2518	.2501	.2484	.2467	.2450	.2433
16	.2410	.2393	.2376	.2359	.2342	.2325	.2308	.2291	.2274	.2257	.2240	.2223
17	.2210	.2195	.2180	.2165	.2150	.2135	.2120	.2105	.2090	.2075	.2060	.2045
18	.2030	.2017	.2004	.1991	.1978	.1965	.1952	.1939	.1926	.1913	.1900	.1887
19	.1870	.1857	.1844	.1831	.1818	.1805	.1792	.1779	.1766	.1753	.1740	.1727
20	.1710	.1699	.1688	.1677	.1666	.1655	.1644	.1633	.1622	.1611	.1600	.1589
21	.1580	.1569	.1558	.1547	.1536	.1525	.1514	.1503	.1492	.1481	.1470	.1459
22	.1450	.1440	.1430	.1420	.1410	.1400	.1390	.1380	.1370	.1360	.1350	.1340
23	.1330	.1322	.1314	.1306	.1298	.1290	.1282	.1274	.1266	.1258	.1250	.1242
24	.1230	.1222	.1214	.1206	.1198	.1190	.1182	.1174	.1166	.1158	.1150	.1142
25	.1130	.1123	.1116	.1109	.1102	.1095	.1088	.1081	.1074	.1067	.1060	.1053
26	.1040	.1037	.1034	.1031	.1028	.1025	.1022	.1019	.1016	.1013	.1010	.1007
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

     (5) Table - ((Early retirement factors (ERF))) The following early retirement factors (ERFs) for PERS Plans 2 and 3, ((PSERS,)) SERS Plans 2 and 3, and TRS Plans 2 and 3((, and PERS Plan 1 vested/terminated members:)) are effective September 1, 2010.

((Yrs 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	1.000	.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))

Yrs 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	.9913	.9826	.9739	.9652	.9565	.9478	.9391	.9304	.9217	.9130	.9043
1	.8960	.8884	.8808	.8732	.8656	.8580	.8504	.8428	.8352	.8276	.8200	.8124
2	.8050	.7983	.7916	.7849	.7782	.7715	.7648	.7581	.7514	.7447	.7380	.7313
3	.7240	.7180	.7120	.7060	.7000	.6940	.6880	.6820	.6760	.6700	.6640	.6580
4	.6520	.6467	.6414	.6361	.6308	.6255	.6202	.6149	.6096	.6043	.5990	.5937
5	.5880	.5833	.5786	.5739	.5692	.5645	.5598	.5551	.5504	.5457	.5410	.5363
6	.5310	.5268	.5226	.5184	.5142	.5100	.5058	.5016	.4974	.4932	.4890	.4848
7	.4810	.4772	.4734	.4696	.4658	.4620	.4582	.4544	.4506	.4468	.4430	.4392
8	.4350	.4317	.4284	.4251	.4218	.4185	.4152	.4119	.4086	.4053	.4020	.3987
9	.3950	.3919	.3888	.3857	.3826	.3795	.3764	.3733	.3702	.3671	.3640	.3609
10	.3580	.3553	.3526	.3499	.3472	.3445	.3418	.3391	.3364	.3337	.3310	.3283
11	.3260	.3235	.3210	.3185	.3160	.3135	.3110	.3085	.3060	.3035	.3010	.2985
12	.2960	.2938	.2916	.2894	.2872	.2850	.2828	.2806	.2784	.2762	.2740	.2718
13	.2690	.2670	.2650	.2630	.2610	.2590	.2570	.2550	.2530	.2510	.2490	.2470
14	.2450	.2432	.2414	.2396	.2378	.2360	.2342	.2324	.2306	.2288	.2270	.2252
15	.2230	.2214	.2198	.2182	.2166	.2150	.2134	.2118	.2102	.2086	.2070	.2054
16	.2040	.2025	.2010	.1995	.1980	.1965	.1950	.1935	.1920	.1905	.1890	.1875
17	.1860	.1846	.1832	.1818	.1804	.1790	.1776	.1762	.1748	.1734	.1720	.1706
18	.1690	.1678	.1666	.1654	.1642	.1630	.1618	.1606	.1594	.1582	.1570	.1558
19	.1550	.1538	.1526	.1514	.1502	.1490	.1478	.1466	.1454	.1442	.1430	.1418
20	.1410	.1400	.1390	.1380	.1370	.1360	.1350	.1340	.1330	.1320	.1310	.1300
21	.1290	.1281	.1272	.1263	.1254	.1245	.1236	.1227	.1218	.1209	.1200	.1191
22	.1180	.1172	.1164	.1156	.1148	.1140	.1132	.1124	.1116	.1108	.1100	.1092
23	.1080	.1074	.1068	.1062	.1056	.1050	.1044	.1038	.1032	.1026	.1020	.1014
24	.1010	.1009	.1008	.1007	.1006	.1005	.1004	.1003	.1002	.1001	.1000	.1000
25	.1000	.1000	.1000	.1000	.1000	.1000	.1000	.1000	.1000	.1000	.1000	.1000
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

     (6) Table - The following table contains early retirement factors (ERFs) for members who do not retire from active service in PERS Plan 1, PSERS Plan 2, and WSPRS Plans 1 and 2. The ERFs are effective September 1, 2010.

Yrs 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	.9918	.9836	.9754	.9672	.9590	.9508	.9426	.9344	.9262	.9180	.9098
1	.9010	.8938	.8866	.8794	.8722	.8650	.8578	.8506	.8434	.8362	.8290	.8218
2	.8140	.8075	.8010	.7945	.7880	.7815	.7750	.7685	.7620	.7555	.7490	.7425
3	.7360	.7302	.7244	.7186	.7128	.7070	.7012	.6954	.6896	.6838	.6780	.6722
4	.6660	.6608	.6556	.6504	.6452	.6400	.6348	.6296	.6244	.6192	.6140	.6088
5	.6040	.5994	.5948	.5902	.5856	.5810	.5764	.5718	.5672	.5626	.5580	.5534
6	.5490	.5448	.5406	.5364	.5322	.5280	.5238	.5196	.5154	.5112	.5070	.5028
7	.4990	.4953	.4916	.4879	.4842	.4805	.4768	.4731	.4694	.4657	.4620	.4583
8	.4540	.4506	.4472	.4438	.4404	.4370	.4336	.4302	.4268	.4234	.4200	.4166
9	.4130	.4100	.4070	.4040	.4010	.3980	.3950	.3920	.3890	.3860	.3830	.3800
10	.3770	.3743	.3716	.3689	.3662	.3635	.3608	.3581	.3554	.3527	.3500	.3473
11	.3440	.3415	.3390	.3365	.3340	.3315	.3290	.3265	.3240	.3215	.3190	.3165
12	.3140	.3118	.3096	.3074	.3052	.3030	.3008	.2986	.2964	.2942	.2920	.2898
13	.2870	.2849	.2828	.2807	.2786	.2765	.2744	.2723	.2702	.2681	.2660	.2639
14	.2620	.2602	.2584	.2566	.2548	.2530	.2512	.2494	.2476	.2458	.2440	.2422
15	.2400	.2383	.2366	.2349	.2332	.2315	.2298	.2281	.2264	.2247	.2230	.2213
16	.2190	.2175	.2160	.2145	.2130	.2115	.2100	.2085	.2070	.2055	.2040	.2025
17	.2010	.1996	.1982	.1968	.1954	.1940	.1926	.1912	.1898	.1884	.1870	.1856
18	.1840	.1828	.1816	.1804	.1792	.1780	.1768	.1756	.1744	.1732	.1720	.1708
19	.1690	.1678	.1666	.1654	.1642	.1630	.1618	.1606	.1594	.1582	.1570	.1558
20	.1550	.1539	.1528	.1517	.1506	.1495	.1484	.1473	.1462	.1451	.1440	.1429
21	.1420	.1410	.1400	.1390	.1380	.1370	.1360	.1350	.1340	.1330	.1320	.1310
22	.1300	.1291	.1282	.1273	.1264	.1255	.1246	.1237	.1228	.1219	.1210	.1201
23	.1190	.1183	.1176	.1169	.1162	.1155	.1148	.1141	.1134	.1127	.1120	.1113
24	.1100	.1093	.1086	.1079	.1072	.1065	.1058	.1051	.1044	.1037	.1030	.1023
25	.1020	.1018	.1016	.1014	.1012	.1010	.1008	.1006	.1004	.1002	.1000	.1000
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

     (7) Table - This table contains the early retirement factors (ERFs) for members who retire from active service in LEOFF Plan 2. The ERFs are effective January 1, 2010.

Yrs 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	.9925	.9850	.9775	.9700	.9625	.9550	.9475	.9400	.9325	.9250	.9175
1	.9100	.9033	.8966	.8899	.8832	.8765	.8698	.8631	.8564	.8497	.8430	.8363
2	.8300	.8239	.8178	.8117	.8056	.7995	.7934	.7873	.7812	.7751	.7690	.7629
3	.7570	.7515	.7460	.7405	.7350	.7295	.7240	.7185	.7130	.7075	.7020	.6965
4	.6910	.6860	.6810	.6760	.6710	.6660	.6610	.6560	.6510	.6460	.6410	.6360
5	.6310	.6265	.6220	.6175	.6130	.6085	.6040	.5995	.5950	.5905	.5860	.5815
6	.5770	.5728	.5686	.5644	.5602	.5560	.5518	.5476	.5434	.5392	.5350	.5308
7	.5270	.5233	.5196	.5159	.5122	.5085	.5048	.5011	.4974	.4937	.4900	.4863
8	.4830	.4796	.4762	.4728	.4694	.4660	.4626	.4592	.4558	.4524	.4490	.4456
9	.4420	.4389	.4358	.4327	.4296	.4265	.4234	.4203	.4172	.4141	.4110	.4079
10	.4050	.4022	.3994	.3966	.3938	.3910	.3882	.3854	.3826	.3798	.3770	.3742
11	.3710	.3685	.3660	.3635	.3610	.3585	.3560	.3535	.3510	.3485	.3460	.3435
12	.3410	.3387	.3364	.3341	.3318	.3295	.3272	.3249	.3226	.3203	.3180	.3157
13	.3130	.3108	.3086	.3064	.3042	.3020	.2998	.2976	.2954	.2932	.2910	.2888
14	.2870	.2851	.2832	.2813	.2794	.2775	.2756	.2737	.2718	.2699	.2680	.2661
15	.2640	.2622	.2604	.2586	.2568	.2550	.2532	.2514	.2496	.2478	.2460	.2442
16	.2420	.2404	.2388	.2372	.2356	.2340	.2324	.2308	.2292	.2276	.2260	.2244
17	.2230	.2215	.2200	.2185	.2170	.2155	.2140	.2125	.2110	.2095	.2080	.2065
18	.2050	.2036	.2022	.2008	.1994	.1980	.1966	.1952	.1938	.1924	.1910	.1896
19	.1880	.1868	.1856	.1844	.1832	.1820	.1808	.1796	.1784	.1772	.1760	.1748
20	.1730	.1718	.1706	.1694	.1682	.1670	.1658	.1646	.1634	.1622	.1610	.1598
21	.1590	.1580	.1570	.1560	.1550	.1540	.1530	.1520	.1510	.1500	.1490	.1480
22	.1470	.1460	.1450	.1440	.1430	.1420	.1410	.1400	.1390	.1380	.1370	.1360
23	.1350	.1342	.1334	.1326	.1318	.1310	.1302	.1294	.1286	.1278	.1270	.1262
24	.1250	.1242	.1234	.1226	.1218	.1210	.1202	.1194	.1186	.1178	.1170	.1162
25	.1150	.1143	.1136	.1129	.1122	.1115	.1108	.1101	.1094	.1087	.1080	.1073
26	.1060	.1055	.1050	.1045	.1040	.1035	.1030	.1025	.1020	.1015	.1010	.1005
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

[Statutory Authority: RCW 41.50.050(5), chapter 41.45 RCW. 06-18-009, § 415-02-320, filed 8/24/06, effective 9/24/06; 02-18-048, § 415-02-320, filed 8/28/02, effective 9/1/02.]

OTS-3351.2

AMENDATORY SECTION(Amending WSR 06-18-009, filed 8/24/06, effective 9/24/06)

WAC 415-02-380   How will my retirement ((allowance)) benefit be affected if I choose a benefit option with a survivor feature?   This section applies to LEOFF Plans 1 and 2; PERS Plans 1, 2, and 3; PSERS; SERS Plans 2 and 3; TRS Plans 1, 2, and 3; and WSPRS Plans 1 and 2. ((For information about WSPRS Plan 1, see RCW 43.43.278 and WAC 415-103-215.))

     (1) What is a survivor feature? Some benefit options include a survivor feature, which provides a lifetime monthly ((allowance)) benefit for your survivor beneficiary after your death.

     (2) What is a "survivor beneficiary"? The person you name at the time of retirement to receive a lifetime monthly ((allowance)) benefit after your death is referred to as your "survivor beneficiary."

     (3) What benefit options include a survivor feature? Benefit options are described in detail for each system and plan in the following state law and regulations:

LEOFF Plan 1:	RCW 41.26.164	WAC 415-104-202
LEOFF Plan 2:	RCW 41.26.460	WAC 415-104-215
PERS Plan 1:	RCW 41.40.188	WAC 415-108-326
PERS Plan 2:	RCW 41.40.660	WAC 415-108-326
PERS Plan 3:	RCW 41.40.845	WAC 415-108-326
PSERS:	RCW 41.37.170	WAC 415-106-600
SERS Plans 2 and 3:	RCW 41.35.220	WAC 415-110-610
TRS Plan 1:	RCW 41.32.530	WAC 415-112-504
TRS Plan 2:	RCW 41.32.785	WAC 415-112-505
TRS Plan 3:	RCW 41.32.851	WAC 415-112-505
WSPRS Plan 1:	RCW 43.43.278	WAC 415-103-215
WSPRS Plan 2:	RCW 43.43.271	WAC 415-103-225

     (4) Will selecting a benefit option with a survivor feature affect my monthly retirement ((allowance)) benefit? Yes. Your monthly retirement ((allowance)) benefit will be actuarially reduced to offset the cost of the survivor feature.

     (5) Does my survivor beneficiary's age affect how much my monthly retirement ((allowance)) benefit will be reduced? Yes. Your survivor beneficiary's age is used in determining the amount of your monthly retirement ((allowance)) benefit and the ((allowance)) benefit of your survivor beneficiary. The younger the survivor beneficiary, the longer he or she is expected to receive ((an allowance)) a benefit. Your monthly ((allowance)) benefit will be reduced accordingly.

     (a) Example:

     Kendra, a PERS Plan 2 member, chooses Option 3 (joint and 50 percent survivorship) at retirement. She names her nephew, Steve, as her survivor beneficiary. This means, if Kendra dies before Steve, Steve will receive a monthly ((allowance)) benefit equal to half the amount Kendra was receiving. Steve is 30 years younger than Kendra. The department will calculate the adjustment to Kendra's monthly retirement ((allowance)) benefit by using the survivor option factor table ("member older") in subsection (6) of this section. With a 30-year age difference (member's age minus beneficiary's age), the value corresponding to PERS Plan 2 and Option 3 is ((0.753)) 0.776. This value, ((0.753)) 0.776, is multiplied against the amount Kendra would have received under Option 1 (no survivor feature). Kendra's monthly retirement ((allowance)) benefit will be reduced to about ((75%)) 77% of her Option 1 level.

     (b) Example:

     Mark, a LEOFF Plan 2 member, chooses Option 2 (joint and 100 percent survivorship) at retirement. He names his wife, Susan, as his survivor beneficiary. This means, if Mark dies before Susan, Susan will receive a monthly ((allowance)) benefit equal to the amount Mark was receiving. Mark is five years younger than Susan. The department will calculate the adjustment to Mark's monthly retirement ((allowance)) benefit by using the survivor option factor table ("member younger") in subsection (((9))) (11) of this section. With a 5-year age difference (member's age minus beneficiary's age), the value corresponding to LEOFF Plan 2 and Option 2 is ((0.894)) 0.898. This value, ((0.894)) 0.898, will be multiplied against the amount Mark would have received under Option 1 (no survivor feature). Mark's monthly retirement ((allowance)) benefit will be reduced to about ((89 percent)) 90% of his Option 1 level.

     (6) Table - Member older (PERS and SERS). The following factors are effective September 1, 2010.

     ((Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's 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))

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

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's 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))

     (8) Table - Member older (PSERS)

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's age

((Age Difference	Option 2 100%		Option 3 50%		Option 4 66 2/3 %
0	0.832		0.908		0.881
1	0.825		0.904		0.876
2	0.819		0.9		0.872
3	0.812		0.897		0.867
4	0.806		0.893		0.862
5	0.8		0.889		0.857
6	0.793		0.885		0.852
7	0.787		0.881		0.847
8	0.787		0.877		0.842
9	0.775		0.873		0.838
10	0.769		0.869		0.833
11	0.763		0.865		0.828
12	0.757		0.862		0.824
13	0.751		0.858		0.819
14	0.746		0.855		0.815
15	0.741		0.851		0.811
16	0.736		0.848		0.807
17	0.731		0.844		0.803
18	0.726		0.841		0.799
19	0.721		0.838		0.795
20	0.717		0.835		0.791
21	0.712		0.832		0.788
22	0.708		0.829		0.784
23	0.704		0.826		0.781
24	0.7		0.824		0.778
25	0.696		0.821		0.775
26	0.693		0.819		0.772
27	0.689		0.816		0.769
28	0.686		0.814		0.766
29	0.683		0.812		0.764
30	0.68		0.81		0.761
31	0.677		0.807		0.759
32	0.674		0.806		0.756
33	0.672		0.804		0.754
34	0.669		0.802		0.752
35	0.667		0.8		0.75
36	0.664		0.798		0.748
37	0.662		0.797		0.746
38	0.66		0.795		0.745
39	0.658		0.794		0.743
40	0.656		0.792		0.741))

     (9) Table - Member younger (PSERS)

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's age

((Age Difference	Option 2 100%		Option 3 50%		Option 4 66 2/3 %
-20	0.94		0.969		0.959
-19	0.936		0.967		0.956
-18	0.932		0.965		0.954
-17	0.928		0.962		0.951
-16	0.923		0.96		0.947
-15	0.919		0.958		0.944
-14	0.914		0.955		0.941
-13	0.909		0.952		0.937
-12	0.904		0.949		0.934
-11	0.899		0.947		0.93
-10	0.893		0.944		0.926
-9	0.887		0.94		0.922
-8	0.882		0.937		0.918
-7	0.876		0.934		0.914
-6	0.87		0.93		0.909
-5	0.864		0.927		0.905
-4	0.858		0.923		0.9
-3	0.851		0.92		0.896
-2	0.845		0.916		0.891
-1	0.838		0.912		0.886))

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

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's 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))

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

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's 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))

     (12) Table - Member younger (TRS)

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's 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))

     (13) Table - Member older (TRS)

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's 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))

     (14) Table - Member younger (LEOFF Plan 1)

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's age

((Age Difference	Option 2 100%	Option 3 50%	Option 4 66 2/3 %
-20	0.958	0.978	0.971
-19	0.955	0.977	0.969
-18	0.952	0.975	0.967
-17	0.949	0.974	0.965
-16	0.946	0.972	0.963
-15	0.942	0.970	0.961
-14	0.939	0.969	0.959
-13	0.935	0.967	0.956
-12	0.932	0.965	0.953
-11	0.928	0.963	0.951
-10	0.924	0.960	0.948
-9	0.920	0.958	0.945
-8	0.916	0.956	0.942
-7	0.911	0.954	0.939
-6	0.907	0.951	0.936
-5	0.902	0.949	0.933
-4	0.898	0.946	0.929
-3	0.893	0.943	0.926
-2	0.888	0.941	0.922
-1	0.883	0.938	0.919))

     (15) Table - Member older (LEOFF Plan 1)

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's age

((Age Difference	Option 2 100%	Option 3 50%	Option 4 66 2/3%
0	0.878	0.935	0.915
1	0.873	0.932	0.912
2	0.868	0.930	0.908
3	0.864	0.927	0.905
4	0.859	0.924	0.901
5	0.854	0.921	0.898
6	0.849	0.918	0.894
7	0.844	0.915	0.890
8	0.839	0.913	0.887
9	0.835	0.910	0.883
10	0.830	0.907	0.880
11	0.826	0.905	0.877
12	0.821	0.902	0.873
13	0.817	0.899	0.870
14	0.813	0.897	0.867
15	0.809	0.894	0.864
16	0.805	0.892	0.861
17	0.801	0.889	0.858
18	0.797	0.887	0.855
19	0.793	0.885	0.852
20	0.790	0.882	0.849
21	0.786	0.880	0.847
22	0.783	0.878	0.844
23	0.780	0.876	0.841
24	0.777	0.874	0.839
25	0.774	0.872	0.837
26	0.771	0.871	0.834
27	0.768	0.869	0.832
28	0.765	0.867	0.830
29	0.763	0.865	0.828
30	0.760	0.864	0.826
31	0.758	0.862	0.824
32	0.756	0.861	0.823
33	0.753	0.859	0.821
34	0.751	0.858	0.819
35	0.749	0.857	0.818
36	0.747	0.855	0.816
37	0.745	0.854	0.815
38	0.744	0.853	0.813
39	0.742	0.852	0.812
40	0.740	0.851	0.810))

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's 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	0.882	0.937	0.918	0.807	0.893	0.862	0.802	0.890	0.859
1	0.875	0.933	0.913	0.793	0.885	0.852	0.780	0.877	0.842
2	0.870	0.930	0.909	0.783	0.878	0.844	0.761	0.864	0.827
3	0.866	0.928	0.906	0.775	0.873	0.838	0.753	0.859	0.821
4	0.862	0.926	0.903	0.767	0.868	0.832	0.746	0.854	0.815
5	0.858	0.924	0.901	0.760	0.863	0.826	0.738	0.849	0.809
6	0.854	0.922	0.898	0.752	0.859	0.820	0.731	0.845	0.803
7	0.851	0.919	0.895	0.745	0.854	0.814	0.724	0.840	0.797
8	0.848	0.917	0.893	0.738	0.849	0.809	0.717	0.835	0.792
9	0.844	0.916	0.890	0.732	0.845	0.803	0.710	0.831	0.786
10	0.841	0.914	0.888	0.725	0.840	0.798	0.704	0.826	0.781
11	0.838	0.912	0.886	0.718	0.836	0.793	0.697	0.822	0.776
12	0.835	0.910	0.883	0.712	0.832	0.788	0.691	0.817	0.771
13	0.832	0.908	0.881	0.706	0.828	0.783	0.686	0.813	0.766
14	0.829	0.907	0.879	0.700	0.824	0.778	0.680	0.809	0.761
15	0.826	0.905	0.877	0.695	0.820	0.774	0.675	0.806	0.757
16	0.824	0.904	0.875	0.690	0.816	0.769	0.670	0.802	0.752
17	0.822	0.902	0.874	0.684	0.813	0.765	0.665	0.799	0.748
18	0.820	0.901	0.872	0.680	0.809	0.761	0.660	0.795	0.744
19	0.818	0.900	0.871	0.675	0.806	0.757	0.655	0.792	0.740
20	0.816	0.898	0.869	0.670	0.803	0.753	0.651	0.789	0.737
21	0.814	0.897	0.868	0.666	0.799	0.749	0.647	0.786	0.733
22	0.812	0.896	0.867	0.662	0.796	0.746	0.643	0.783	0.730
23	0.811	0.895	0.865	0.658	0.793	0.742	0.639	0.780	0.726
24	0.809	0.895	0.864	0.654	0.791	0.739	0.635	0.777	0.723
25	0.808	0.894	0.863	0.650	0.788	0.736	0.632	0.774	0.720
26	0.807	0.893	0.862	0.646	0.785	0.733	0.628	0.772	0.717
27	0.806	0.892	0.861	0.643	0.783	0.730	0.625	0.769	0.714
28	0.804	0.892	0.860	0.640	0.780	0.727	0.622	0.767	0.711
29	0.803	0.891	0.860	0.637	0.778	0.724	0.619	0.764	0.709
30	0.802	0.890	0.859	0.634	0.776	0.722	0.616	0.762	0.706
31	0.801	0.890	0.858	0.631	0.773	0.719	0.613	0.760	0.704
32	0.800	0.889	0.857	0.628	0.771	0.717	0.611	0.758	0.702
33	0.799	0.888	0.856	0.625	0.769	0.714	0.608	0.756	0.699
34	0.798	0.888	0.856	0.623	0.767	0.712	0.606	0.754	0.697
35	0.797	0.887	0.855	0.620	0.766	0.710	0.603	0.752	0.695
36	0.796	0.887	0.854	0.618	0.764	0.708	0.601	0.751	0.693
37	0.796	0.886	0.854	0.616	0.762	0.706	0.599	0.749	0.691
38	0.795	0.886	0.853	0.613	0.760	0.704	0.597	0.747	0.689
39	0.794	0.885	0.853	0.611	0.759	0.702	0.595	0.746	0.687
40	0.793	0.885	0.852	0.609	0.757	0.700	0.593	0.744	0.686

     (7) Table - Member younger (PERS and SERS). The following factors are effective September 1, 2010.

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's 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	0.961	0.980	0.974	0.945	0.972	0.963	0.953	0.976	0.968
-19	0.959	0.979	0.972	0.942	0.970	0.960	0.950	0.974	0.966
-18	0.956	0.978	0.971	0.938	0.968	0.958	0.947	0.973	0.964
-17	0.954	0.976	0.969	0.934	0.966	0.955	0.943	0.971	0.962
-16	0.951	0.975	0.967	0.929	0.963	0.952	0.940	0.969	0.959
-15	0.948	0.973	0.965	0.925	0.961	0.949	0.936	0.967	0.956
-14	0.945	0.972	0.963	0.920	0.959	0.945	0.932	0.965	0.953
-13	0.942	0.970	0.961	0.916	0.956	0.942	0.927	0.962	0.950
-12	0.939	0.969	0.959	0.910	0.953	0.938	0.923	0.960	0.947
-11	0.936	0.967	0.957	0.905	0.950	0.935	0.918	0.957	0.944
-10	0.933	0.965	0.954	0.900	0.947	0.931	0.914	0.955	0.941
-9	0.930	0.964	0.952	0.894	0.944	0.927	0.909	0.952	0.937
-8	0.926	0.962	0.950	0.888	0.941	0.923	0.903	0.949	0.933
-7	0.923	0.960	0.947	0.882	0.937	0.918	0.898	0.946	0.930
-6	0.919	0.958	0.945	0.876	0.934	0.914	0.893	0.943	0.926
-5	0.916	0.956	0.942	0.870	0.930	0.909	0.887	0.940	0.922
-4	0.912	0.954	0.940	0.864	0.927	0.905	0.880	0.936	0.917
-3	0.907	0.951	0.936	0.853	0.921	0.897	0.868	0.929	0.908
-2	0.901	0.948	0.932	0.843	0.915	0.890	0.862	0.926	0.903
-1	0.892	0.943	0.925	0.826	0.905	0.877	0.841	0.913	0.888
0	0.882	0.937	0.918	0.807	0.893	0.862	0.802	0.890	0.859

     (8) Table - Member older (PSERS). The following factors are effective September 1, 2010.

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	Option 2 100%		Option 3 50%		Option 4 66 2/3 %
0	0.813		0.897		0.867
1	0.806		0.892		0.861
2	0.798		0.888		0.856
3	0.791		0.883		0.850
4	0.784		0.879		0.845
5	0.776		0.874		0.839
6	0.769		0.870		0.833
7	0.762		0.865		0.828
8	0.755		0.861		0.822
9	0.748		0.856		0.817
10	0.742		0.852		0.812
11	0.735		0.847		0.806
12	0.729		0.843		0.801
13	0.723		0.839		0.796
14	0.717		0.835		0.791
15	0.711		0.831		0.787
16	0.706		0.827		0.782
17	0.700		0.824		0.778
18	0.695		0.820		0.774
19	0.690		0.817		0.770
20	0.686		0.814		0.766
21	0.681		0.810		0.762
22	0.677		0.807		0.759
23	0.673		0.804		0.755
24	0.669		0.802		0.752
25	0.665		0.799		0.749
26	0.662		0.796		0.746
27	0.658		0.794		0.743
28	0.655		0.791		0.740
29	0.652		0.789		0.737
30	0.649		0.787		0.735
31	0.646		0.785		0.732
32	0.643		0.783		0.730
33	0.641		0.781		0.728
34	0.638		0.779		0.726
35	0.636		0.777		0.724
36	0.633		0.776		0.722
37	0.631		0.774		0.720
38	0.629		0.772		0.718
39	0.627		0.771		0.716
40	0.625		0.769		0.714

     (9) Table - Member younger (PSERS). The following factors are effective September 1, 2010.

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	Option 2 100%		Option 3 50%		Option 4 66 2/3 %
-20	0.934		0.966		0.955
-19	0.930		0.963		0.952
-18	0.925		0.961		0.949
-17	0.921		0.959		0.946
-16	0.916		0.956		0.942
-15	0.911		0.953		0.939
-14	0.905		0.950		0.935
-13	0.900		0.947		0.931
-12	0.894		0.944		0.927
-11	0.888		0.941		0.922
-10	0.882		0.937		0.918
-9	0.876		0.934		0.913
-8	0.869		0.930		0.909
-7	0.862		0.926		0.904
-6	0.856		0.922		0.899
-5	0.849		0.918		0.894
-4	0.842		0.914		0.889
-3	0.835		0.910		0.883
-2	0.827		0.906		0.878
-1	0.820		0.901		0.872
0	0.813		0.897		0.867

     (10) Table - Member older (LEOFF Plan 2 and WSPRS Plans 1 and 2). The following factors for LEOFF Plan 2 are effective January 1, 2010; WSPRS Plans 1 and 2 are effective September 1, 2010.

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	WSP 1 Option B 100%	WSP 2 Option 2 100%	WSP 2 Option 3 50%	WSP 2 Option 4 66 2/3%	LEOFF 2 Option 2 100%	LEOFF 2 Option 3 50%	LEOFF 2 Option 4 66 2/3%
0	0.953	0.889	0.941	0.923	0.881	0.937	0.918
1	0.950	0.884	0.938	0.920	0.876	0.934	0.914
2	0.947	0.879	0.936	0.916	0.871	0.931	0.910
3	0.944	0.874	0.933	0.913	0.866	0.928	0.906
4	0.941	0.870	0.930	0.909	0.861	0.925	0.903
5	0.938	0.865	0.928	0.906	0.855	0.922	0.899
6	0.934	0.860	0.925	0.902	0.850	0.919	0.895
7	0.931	0.855	0.922	0.899	0.845	0.916	0.891
8	0.928	0.851	0.919	0.895	0.840	0.913	0.887
9	0.925	0.846	0.917	0.892	0.835	0.910	0.883
10	0.921	0.842	0.914	0.889	0.830	0.907	0.880
11	0.918	0.837	0.911	0.885	0.825	0.904	0.876
12	0.915	0.833	0.909	0.882	0.820	0.901	0.872
13	0.912	0.829	0.906	0.879	0.815	0.898	0.869
14	0.909	0.824	0.904	0.876	0.811	0.895	0.865
15	0.906	0.820	0.901	0.873	0.806	0.893	0.862
16	0.903	0.816	0.899	0.870	0.802	0.890	0.858
17	0.900	0.812	0.896	0.867	0.797	0.887	0.855
18	0.898	0.809	0.894	0.864	0.793	0.885	0.852
19	0.895	0.805	0.892	0.861	0.789	0.882	0.849
20	0.892	0.801	0.890	0.858	0.785	0.880	0.846
21	0.890	0.798	0.888	0.856	0.782	0.877	0.843
22	0.887	0.795	0.886	0.853	0.778	0.875	0.840
23	0.885	0.791	0.884	0.851	0.774	0.873	0.837
24	0.882	0.788	0.882	0.848	0.771	0.871	0.835
25	0.880	0.785	0.880	0.846	0.768	0.869	0.832
26	0.878	0.782	0.878	0.844	0.765	0.867	0.830
27	0.876	0.780	0.876	0.842	0.762	0.865	0.827
28	0.874	0.777	0.875	0.839	0.759	0.863	0.825
29	0.872	0.775	0.873	0.837	0.756	0.861	0.823
30	0.871	0.772	0.871	0.836	0.753	0.859	0.821
31	0.869	0.770	0.870	0.834	0.751	0.858	0.819
32	0.868	0.767	0.868	0.832	0.748	0.856	0.817
33	0.866	0.765	0.867	0.830	0.746	0.854	0.815
34	0.865	0.763	0.866	0.829	0.743	0.853	0.813
35	0.864	0.761	0.864	0.827	0.741	0.851	0.811
36	0.863	0.759	0.863	0.826	0.739	0.850	0.810
37	0.862	0.758	0.862	0.824	0.737	0.849	0.808
38	0.861	0.756	0.861	0.823	0.735	0.848	0.807
39	0.860	0.754	0.860	0.822	0.734	0.846	0.805
40	0.859	0.753	0.859	0.820	0.732	0.845	0.804

     (11) Table - Member younger (LEOFF Plan 2 and WSPRS Plans 1 and 2). The following factors for LEOFF Plan 2 are effective January 1, 2010; WSPRS Plans 1 and 2 are effective September 1, 2010.

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	WSP 1 Option B 100%	WSP 2 Option 2 100%	WSP 2 Option 3 50%	WSP 2 Option 4 66 2/3%	LEOFF 2 Option 2 100%	LEOFF 2 Option 3 50%	LEOFF 2 Option 4 66 2/3%
-20	0.993	0.962	0.981	0.975	0.961	0.980	0.974
-19	0.992	0.960	0.979	0.973	0.958	0.979	0.972
-18	0.991	0.957	0.978	0.971	0.955	0.977	0.970
-17	0.990	0.954	0.977	0.969	0.952	0.976	0.968
-16	0.989	0.952	0.975	0.967	0.949	0.974	0.966
-15	0.987	0.949	0.974	0.965	0.946	0.972	0.963
-14	0.986	0.945	0.972	0.963	0.943	0.971	0.961
-13	0.984	0.942	0.970	0.961	0.939	0.969	0.959
-12	0.983	0.939	0.968	0.958	0.936	0.967	0.956
-11	0.981	0.935	0.967	0.956	0.932	0.965	0.953
-10	0.979	0.931	0.965	0.953	0.928	0.963	0.951
-9	0.977	0.928	0.962	0.951	0.924	0.960	0.948
-8	0.975	0.924	0.960	0.948	0.919	0.958	0.945
-7	0.972	0.920	0.958	0.945	0.915	0.956	0.942
-6	0.970	0.916	0.956	0.942	0.911	0.953	0.939
-5	0.967	0.911	0.954	0.939	0.906	0.951	0.935
-4	0.965	0.907	0.951	0.936	0.901	0.948	0.932
-3	0.962	0.902	0.949	0.933	0.896	0.945	0.928
-2	0.959	0.898	0.946	0.930	0.891	0.943	0.925
-1	0.956	0.893	0.944	0.926	0.886	0.940	0.921
0	0.953	0.889	0.941	0.923	0.881	0.937	0.918

     (12) Table - Member younger (TRS). The following factors are effective September 1, 2010.

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's 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	0.969	0.984	0.979	0.956	0.977	0.970
-19	0.967	0.983	0.978	0.953	0.976	0.968
-18	0.965	0.982	0.976	0.949	0.974	0.966
-17	0.963	0.981	0.975	0.946	0.972	0.963
-16	0.961	0.980	0.973	0.942	0.970	0.961
-15	0.958	0.979	0.972	0.939	0.968	0.958
-14	0.956	0.977	0.970	0.935	0.966	0.955
-13	0.953	0.976	0.968	0.930	0.964	0.953
-12	0.951	0.975	0.967	0.926	0.962	0.950
-11	0.948	0.973	0.965	0.922	0.959	0.946
-10	0.946	0.972	0.963	0.917	0.957	0.943
-9	0.943	0.971	0.961	0.912	0.954	0.940
-8	0.940	0.969	0.959	0.907	0.951	0.936
-7	0.937	0.968	0.957	0.902	0.949	0.933
-6	0.934	0.966	0.955	0.897	0.946	0.929
-5	0.931	0.964	0.953	0.891	0.943	0.925
-4	0.928	0.963	0.951	0.886	0.939	0.921
-3	0.925	0.961	0.949	0.880	0.936	0.917
-2	0.918	0.957	0.944	0.865	0.928	0.906
-1	0.912	0.954	0.940	0.851	0.920	0.896
0	0.903	0.949	0.933	0.831	0.908	0.880

     (13) Table - Member older (TRS). The following factors are effective September 1, 2010.

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's 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	0.903	0.949	0.933	0.831	0.908	0.880
1	0.896	0.945	0.928	0.815	0.898	0.869
2	0.891	0.942	0.924	0.803	0.891	0.859
3	0.887	0.940	0.922	0.795	0.886	0.853
4	0.884	0.939	0.920	0.789	0.882	0.848
5	0.881	0.937	0.918	0.782	0.877	0.843
6	0.878	0.935	0.915	0.775	0.873	0.838
7	0.875	0.933	0.913	0.768	0.869	0.833
8	0.872	0.932	0.911	0.762	0.865	0.827
9	0.870	0.930	0.909	0.755	0.861	0.822
10	0.867	0.929	0.907	0.749	0.856	0.817
11	0.865	0.928	0.906	0.743	0.852	0.812
12	0.863	0.926	0.904	0.737	0.849	0.808
13	0.860	0.925	0.902	0.731	0.845	0.803
14	0.858	0.924	0.901	0.726	0.841	0.799
15	0.856	0.923	0.899	0.720	0.837	0.794
16	0.854	0.921	0.898	0.715	0.834	0.790
17	0.853	0.920	0.897	0.710	0.830	0.786
18	0.851	0.919	0.895	0.705	0.827	0.782
19	0.849	0.919	0.894	0.701	0.824	0.778
20	0.848	0.918	0.893	0.696	0.821	0.775
21	0.847	0.917	0.892	0.692	0.818	0.771
22	0.845	0.916	0.891	0.688	0.815	0.768
23	0.844	0.915	0.890	0.684	0.812	0.764
24	0.843	0.915	0.889	0.680	0.809	0.761
25	0.842	0.914	0.889	0.676	0.807	0.758
26	0.841	0.913	0.888	0.673	0.804	0.755
27	0.840	0.913	0.887	0.669	0.802	0.752
28	0.839	0.912	0.887	0.666	0.800	0.750
29	0.838	0.912	0.886	0.663	0.797	0.747
30	0.837	0.911	0.885	0.660	0.795	0.744
31	0.837	0.911	0.885	0.657	0.793	0.742
32	0.836	0.911	0.884	0.655	0.791	0.740
33	0.835	0.910	0.884	0.652	0.789	0.737
34	0.835	0.910	0.883	0.649	0.787	0.735
35	0.834	0.910	0.883	0.647	0.786	0.733
36	0.834	0.909	0.882	0.645	0.784	0.731
37	0.833	0.909	0.882	0.643	0.782	0.730
38	0.832	0.909	0.882	0.641	0.781	0.728
39	0.832	0.908	0.881	0.639	0.779	0.726
40	0.831	0.908	0.881	0.637	0.778	0.724

     (14) Table - Member younger (LEOFF Plan 1). The following factors are effective September 1, 2010.

     Survivor option factor table: Member younger than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	Option 2 100%	Option 3 50%	Option 4 66 2/3 %
-20	0.959	0.979	0.972
-19	0.957	0.978	0.971
-18	0.954	0.976	0.969
-17	0.951	0.975	0.967
-16	0.948	0.973	0.965
-15	0.945	0.972	0.962
-14	0.941	0.970	0.960
-13	0.938	0.968	0.958
-12	0.934	0.966	0.955
-11	0.931	0.964	0.953
-10	0.927	0.962	0.950
-9	0.923	0.960	0.947
-8	0.919	0.958	0.944
-7	0.915	0.955	0.941
-6	0.910	0.953	0.938
-5	0.906	0.951	0.935
-4	0.901	0.948	0.932
-3	0.897	0.945	0.929
-2	0.892	0.943	0.925
-1	0.887	0.940	0.922
0	0.882	0.937	0.918

     (15) Table - Member older (LEOFF Plan 1). The following factors are effective September 1, 2010.

     Survivor option factor table: Member older than beneficiary

     Age difference: Member's age minus beneficiary's age

Age Difference	Option 2 100%	Option 3 50%	Option 4 66 2/3%
0	0.882	0.937	0.918
1	0.877	0.935	0.915
2	0.872	0.932	0.911
3	0.867	0.929	0.907
4	0.862	0.926	0.904
5	0.857	0.923	0.900
6	0.852	0.920	0.896
7	0.847	0.917	0.892
8	0.842	0.914	0.889
9	0.837	0.911	0.885
10	0.832	0.908	0.882
11	0.827	0.906	0.878
12	0.823	0.903	0.874
13	0.818	0.900	0.871
14	0.814	0.897	0.868
15	0.809	0.895	0.864
16	0.805	0.892	0.861
17	0.801	0.889	0.858
18	0.797	0.887	0.855
19	0.793	0.884	0.851
20	0.789	0.882	0.849
21	0.785	0.880	0.846
22	0.781	0.877	0.843
23	0.778	0.875	0.840
24	0.774	0.873	0.837
25	0.771	0.871	0.835
26	0.768	0.869	0.832
27	0.765	0.867	0.830
28	0.762	0.865	0.828
29	0.759	0.863	0.825
30	0.756	0.861	0.823
31	0.754	0.860	0.821
32	0.751	0.858	0.819
33	0.749	0.856	0.817
34	0.746	0.855	0.815
35	0.744	0.853	0.814
36	0.742	0.852	0.812
37	0.740	0.851	0.810
38	0.738	0.849	0.809
39	0.736	0.848	0.807
40	0.734	0.847	0.806

[Statutory Authority: RCW 41.50.050(5), 41.26.164, 41.26.460, 41.40.188, 41.40.660, 41.40.845, 41.37.170, 41.35.220, 41.32.530, 41.32.785, 41.32.851, 43.43.271. 06-18-009, § 415-02-380, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 41.50.050(5). 05-23-062, § 415-02-380, filed 11/14/05, effective 12/15/05. Statutory Authority: RCW 41.50.050(5), 41.26.162, 41.26.164, chapter 41.45 RCW. 03-12-014, § 415-02-380, filed 5/27/03, effective 7/1/03. Statutory Authority: RCW 41.50.050(5) and chapter 41.45 RCW. 03-02-087, § 415-02-380, filed 12/31/02, effective 2/1/03; 02-18-048, § 415-02-380, filed 8/28/02, effective 9/1/02.]

OTS-3353.1

AMENDATORY SECTION(Amending WSR 02-23-037, filed 11/13/02, effective 1/1/03)

WAC 415-103-215   What are the WSPRS Plan 1 retirement benefit options?   This section only applies to members commissioned before January 1, 2003 (((WSPRS Plan 1))).

     (1) When retiring for service, a married member can choose either Option A (historic retirement option) under RCW 43.43.260 and 43.43.270 or Option B under RCW 43.43.278. Both options include a survivor feature that entitles the eligible surviving spouse and any eligible children to receive a monthly ((allowance)) benefit after the retiree dies.

     (2) Option A (historic retirement option and survivor benefit). The department pays the retiree a monthly retirement ((allowance)) benefit in accordance with RCW 43.43.260 (Benefits). The department pays survivor benefits in accordance with RCW 43.43.270 (Retirement allowances).

     (a) Surviving spouse. When the retiree dies, the department pays the retiree's surviving spouse a monthly retirement ((allowance)) benefit equal to the gross monthly ((allowance)) benefit then payable to the retiree, or ((an allowance)) a benefit equal to fifty percent of the average final salary (AFS) used to determine the retiree's benefit, whichever is less.

     (b) Surviving children when there is a surviving spouse. If the retiree has a surviving spouse and surviving unmarried children under the age of eighteen years, each child shall be entitled to a benefit equal to five percent of the retiree's average final salary (AFS) at retirement. The combined benefits to the surviving spouse and all children cannot exceed sixty percent of the retiree's AFS.

     (3) Option B (actuarially equivalent retirement option and survivor benefit). The department pays the retiree a monthly retirement ((allowance)) benefit that is actuarially reduced ((by three percent)) from the benefit calculated under Option A. The department pays survivor benefits in accordance with RCW 43.43.278 using actuarial factors in WAC 415-02-380 (10) and (11).

     (a) Surviving spouse. When the retiree dies, the department pays the retiree's surviving spouse a monthly retirement ((allowance)) benefit equal to the gross monthly ((allowance)) benefit then payable to the retiree.

     (b) Surviving children when there is a surviving spouse. If the retiree has a surviving spouse and surviving unmarried children under the age of eighteen years, each surviving unmarried child under the age of eighteen years shall be entitled to a benefit equal to five percent of the retiree's average final salary (AFS) at retirement.

     (4) Benefits included in Option A and Option B.

     (a) Cost-of-living adjustment. The retiree's annual adjustment every July is based upon the provisions in RCW 43.43.260(5). The annual adjustment applies to the eligible surviving spouse and any eligible children, who receive a monthly ((allowance)) benefit after the retiree dies.

     (b) Surviving spouse eligibility. To be eligible for ((an allowance)) a benefit, the surviving spouse of a retiree must either:

     (i) Have been married to the retiree prior to his or her retirement and continuously thereafter until the retiree's death; or

     (ii) Have been married to the retiree for at least two years prior to the retiree's death.

     (c) Remarriage of surviving spouse. If a surviving spouse who is receiving benefits under this subsection marries another member of WSPRS and that retiree dies before the spouse, the spouse will receive only the higher of the two survivors' ((allowances)) benefits for which he or she qualifies. The surviving spouse cannot receive more than one survivor ((allowance)) benefit at a time under this subsection.

     (d) Surviving children when there is no surviving spouse. If there is no surviving spouse or the surviving spouse dies, the unmarried child or children under the age of eighteen years shall be entitled to a benefit equal to thirty percent of the retiree's AFS for one child and an additional ten percent of AFS for each additional child. The combined benefits to the surviving children cannot exceed sixty percent of the retiree's AFS. Benefit payments under this subsection will be divided equally among the children.

     (e) End of benefits. All benefits end when the surviving spouse dies or the youngest unmarried child reaches age eighteen, whichever occurs last.

     (f) Distribution of remaining contributions. Any remaining balance of the retiree's accumulated contributions will be paid to:

     (i) The person(s), trust, organization, or retiree's estate specified by the retiree on the appropriate department designated form, duly executed and properly on file with the department on or before the retiree's death; or

     (ii) To the retiree's legal representative, if no person or entity designated in (f)(i) of this subsection is living or in existence at the time of the retiree's death.

     (5) Pop-up provision.

     (a) This subsection only applies to members retiring on or after July 1, 2000, who select Option B.

     (b) If the retiree and spouse divorce, or if the spouse dies before the retiree, the retiree's monthly retirement ((allowance)) benefit increases, effective the first day of the following month, to:

     (i) The amount that the retiree would have received had the retiree chosen Option A at retirement; plus

     (ii) Any cost of living adjustments (COLA) the retiree received prior to the divorce or the spouse's death.

     (c) Pop-up recalculation example:

     Option B: Bob ((retired)) retires on ((August 1, 2000)) September 1, 2010. His Option A monthly benefit ((would have been)) is $3,000. He ((selected)) selects Option B so that his spouse, Linda, will receive his monthly ((allowance)) benefit and COLA after he dies. Bob is 5 years younger than Linda. As a result, ((his monthly allowance was reduced by three percent from $3,000, the Option A, historic retirement and survivor benefit, to $2,910. Bob's COLA for 2001 was $87.30 (three percent of $2,910) and for 2002 was $89.92 (three percent of $2,997.30))) the department will calculate the adjustment to Bob's monthly retirement benefit by using the survivor option factor found in WAC 415-02-380(11). With a -5 year age difference, the value corresponding to WSP Plan 1 Option B is 0.967. This value, 0.967, will be multiplied against the $3,000 Option A benefit amount. Bob's Option B monthly benefit amount will be $2,901. Bob receives his first COLA on July 1, 2012, in the amount of $87.03. Bob's monthly benefit amount with the COLA is $2,988.03.

     Linda ((died)) dies in September ((2002)) 2012. Under the "pop-up" provision, Bob's monthly benefit increased in October ((2002)) 2012 to a total of (($3,177.22)) $3,087.03. His new benefit amount includes the $3,000 he would have received had he originally chosen Option A, plus the ((total of the COLAs)) COLA he received in ((2001 ($87.30) and 2002 ($89.92). On July 1, 2003, Bob's COLA will be based on the average consumer price index to a maximum of three percent. See RCW 43.43.260(5))) 2012 ($87.03).

     (d) If a retiree whose benefit increases under this subsection dies and there is no eligible child, all benefit payments end. Any remaining balance of the retiree's accumulated contributions will be paid to:

     (i) The person(s), trust, organization, or retiree's estate specified by the retiree on the appropriate department designated form, duly executed and properly on file with the department on or before the retiree's death; or

     (ii) To the retiree's legal representative, if no person or entity designated in (d)(i) of this subsection is living or in existence at the time of the retiree's death.

     (6) For more information see chapter 415-02 WAC starting with WAC 415-02-300 for the tables, schedules, and factors the department uses for calculating retirement ((allowances)) benefits.

     (7) Terms used in this section:

     "Pop-up" - see WAC 415-02-030.

[Statutory Authority: RCW 41.50.050(5), 43.43.260, [43.43.]270, [43.43.]278, [43.43.]280(1). 02-23-037, § 415-103-215, filed 11/13/02, effective 1/1/03. Statutory Authority: RCW 41.50.050(5), 43.43.142, 43.43.278, 43.43.280. 01-13-010, § 415-103-215, filed 6/8/01, effective 7/9/01. Statutory Authority: RCW 43.43.278 and 41.50.050. 00-11-103, § 415-103-215, filed 5/18/00, effective 6/18/00.]