Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-117 - COOPERATION OF EMPLOYERS IN ADMINISTRATION OF THE RETIREMENT SYSTEMS
Section 415-117-020 - Definitions
Current through Register Vol. 24-18, September 15, 2024
As used in this chapter, unless a different meaning is plainly required by the context:
(1) "Census data testing" refers to testing of an employer's records for the purpose of validating information used by the state actuary to determine the net pension liability of the retirement systems. Census data refers to retirement system members' information, including birth date, gender, date of hire, years of service, compensation, and date of termination.
(2) "Compliance reviews" refers to examinations of employers' records related to information reported to the department of retirement systems, normally performed to ensure employees are receiving proper service credit and the benefits to which they are entitled.
(3) "Cooperate" or "cooperation" refers to the duty of every employer participating in one or more of the retirement systems to fully cooperate in the administration of the systems in which its employees participate by:
(4) "Department" or "DRS" refers to the department of retirement systems established pursuant to chapter 41.50 RCW as now existing or hereafter amended.
(5) "DRS' external auditors" refers to auditors contracted by DRS to perform census data testing.
(6) "Employers" refers to all employers participating in the retirement systems administered by the department, as defined in RCW 41.50.030.