Eligibility and Reporting Guidelines for Employee Membership Determination

1. Agenda • Transmittal Reporting • Codes • Edit Messages • DRS Web Site • Eligibility • SERS • TRS • Membership Determination • Substitutes • Retirees • Reportable Compensation

3. Employer Responsibilities • The initial determination of an employee’s eligibility for membership • Identify what positions you have • Assign each position a unique identifier • Documenting your decision regarding positions eligibility • Position Eligibility Worksheet • 60 years per established archival retention schedule • http://www.secstate.wa.gov/archives/gs.aspx • Reporting all eligible employees from the first day of eligibility

4. Employer Responsibilities • Regularly reviewing the determinations you made • At least annually • Non-eligible positions • Timely and accurate reporting of transmittals and corrections

5. Eligibility

7. Eligibility • The initial determination of eligibility must be based on the position • Job share • Eligibility can also be determined by the person • Employees working in more than one ineligible position within the same district

8. Eligibility Definition-TRS Plan 1 • Member • A person who has established membership but has not withdrawn their contributions • Former Member • A person who has separated from service and has withdrawn their contributions

9. Eligibility Definition-TRS Plan 2 & 3 A position is eligible if it normally requires a least five months each year in which regular compensation is earned for 70 hours per month

10. Eligibility Definition-SERS & PERS • New position • Meets eligibility definition for two consecutive years • Existing position • Meets eligibility definition during at least one year in any two year period A position is eligible if it normally requires a least five months each year in which regular compensation is earned for 70 hours per month

11. Position Eligibility Worksheet • Evaluation and periodic review sections • Position title and unique identifier • Employee signature acknowledging determination • Employer keeps form

12. Membership

13. Retirement Status • Information required by law • Documents member’s information and status • Employer keeps form

14. Member Reporting Verification

15. Member Reporting Verification 511-22-3344 511223344

16. 536561111 536-56-1111 536561111 536-56-1111

18. 887551111 887-55-1111

19. TRS Plan 1 Member Report all TRS Plan 1 members • Contract is 20 days or more • Report as active in TRS 1 • Type code 71

20. TRS Plan 1 Member • Contract is less than 20 days • Report as substitute in TRS 0 • Type code 80

21. 441223333 441-22-3333

22. TRS Plan 1 Former Member Certificated position (TRS) • Employee re-establishes membership in TRS 1 • Full time contract for 90 calendars days or more • Report from the first day of contract • Report as active in TRS 1 • Type code 71

23. TRS Plan 1 Former Member Certificated position (TRS) • If not given a contract for 90 calendar days • Report as a substitute in TRS 0 • Type code 80

24. TRS Plan 1 Former Member Classified position (SERS) • Eligible position • Report in SERS until TRS Plan 1 membership is re-established • By paying back member contributions • Type code 32

25. TRS Plan 1 Former Member Classified position (SERS) • Ineligible position • Report as a substitute in SERS 0 • Type code 39

26. 538012222 538-01-2222 26

27. 538012222 538-01-2222 27

28. TRS Plan 1 Former Member Classified position (SERS) • Prior PERS Plan 1 membership • Report in PERS plan 1

29. 558190000 558-19-0000

30. TRS Plan 2 & 3 • Eligible position • Report as active in TRS 2 or TRS 3 • Type code 71

31. TRS Plan 2 & 3 • Ineligible position • Report as substitute in TRS 0 • Type code 79

32. 522961111 522-96-1111

33. SERS Plan 2 & 3 • Eligible position • Report SERS 2 or 3 • Type code 32

34. SERS Plan 2 & 3 • Ineligible position • Report as substitute in SERS 0 • Type code 39

35. 538012222 538-01-2222

36. PERS Plan 1 • Eligible classified position • Report in PERS 1 • Type code 18 (ESD’s type code 30) • Ineligible position • Do not report • Eligible certificated position • Report in T0 • Type code 79

37. TRS and SERS Plan 3 Options • Transfer • New Member Plan Choice • Membership Chosen

38. Transfer Option • Who • TRS Plan 2 members hired prior to July 1, 1996 • SERS members with previous PERS Plan 2 history prior to August 1, 1999 • When • Option for a one time transfer to Plan 3 in January of each year • How • Report in plan 2 initially • 3X • Member Information form dated in January

39. 536565555 Renton SD 536-56-5555

40. New Member Plan Choice • Who • New to TRS on or after July 1, 2007 • New to SERS after August 1, 2009 • When • Member has 90 days to make a choice between Plan 2 and Plan 3 • How • Report in Plan 2 on first transmittal • Unless member chooses a plan before payroll cutoff

41. New Member Plan Choice • How • Submit plan choice record via the transmittal after the Member Information form (MIF) is received • Plan choice date (date member signed form) • Plan choice code • 2C • 3C • Member defaults to plan 3 at the end of 90 days • Default date is the 91st day • Plan choice code • 3D

42. 537102334 Tumwater SD

43. 455669999 Tumwater SD 455-66-9999 455-66-9999 Port Angeles SD

44. Membership Chosen • Who • A member who has previously chosen a plan • Plan 2 or Plan 3 • A member who has defaulted to Plan 3 • When • Member may not transfer or choose a different plan

45. Membership Chosen • How • Report in Plan 2 Plan 2 • Report in Plan 3 • 90 days to choose an investment program and rate option • Default WSIB, rate option A • Report only employer contributions until a MIF is received or member defaults • Member contributions from date of choice forward Plan 3

46. 420881212 420-88-1212

47. 537942222 2222

48. 088994444 088-99-4444

49. Substitutes