Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-104 - Law enforcement officers' and firefighters' retirement system
LEOFF PLAN 1
Section 415-104-3201 - Deferred payments
Current through Register Vol. 24-18, September 15, 2024
(1) Deferred payments attached to a position are basic salary. If an employee defers a portion of his or her basic monthly rate of pay it is still basic salary. Deferred payments may include, but are not limited to: Member contributions to LEOFF; salaries or wages deferred pursuant to sections 401(k), 403(b), 414(h), 457, or other similar sections of the United States Internal Revenue Code.
(2) Deferred wages that are not attached to a position are special salary or wages excluded from LEOFF Plan I basic salary.
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Example: |
An employer offers to make a contribution to a deferred compensation plan only if the member elects to defer a portion of his or her salary. Because the member does not have an absolute right to receive the additional contribution for performing the duties required of his or her position, the payment is special salary or wages and is not basic salary. |
Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-3201, filed 12/6/96, effective 1/6/97.
