Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-104 - Law enforcement officers' and firefighters' retirement system
LEOFF PLAN 1
Section 415-104-3304 - Leave cash outs or other severance pay are not LEOFF Plan I basic salary
Universal Citation: WA Admin Code 415-104-3304
Current through Register Vol. 24-18, September 15, 2024
(1) A cash out for unused accrued leave is a deferred salary or wage for services previously rendered. A payment in lieu of an accrual of leave qualifies as a leave cash out. The payment is not basic salary in LEOFF Plan I because it is a special salary or wage in addition to the basic monthly rate of salary or wages.
(2) Any other form of severance payment based upon termination is special salary or wages and is not included as basic salary in LEOFF Plan I.
Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-3304, filed 12/6/96, effective 1/6/97.
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