Demographics are updated as new information becomes available and changes to the plan occur. The intention of this information is to provide high level data on LEOFF Plan 2 and is in no way comprehensive. If your question is not answered here, please contact us.

Contribution and Funding Rates

Maintaining the financial integrity of the LEOFF Plan 2 Retirement system is a primary strategic goal for the Board. The methods adopted by the Board are intentionally set to provide stability to rates and assure the plan is fully funded.

LEOFF Plan 2 contributions are divided 50/30/20 percent between members, employers and the state.

Rates effective July 1, 2017 through June 30, 2021 will be enacted as follows:

Member – 8.75%
Employer – 5.25%
State – 3.50%

The funded ratio of the plan using the Entry Age Normal (EAN) valuation method is as follows:

2016 – 105%
2015 – 105%
2014 – 107%

To ensure rates are being set appropriately, the Board works with the Office of the State Actuary to determine what assumptions should be made. The following are key assumptions:

Economic Assumptions

Valuation Interest Rate: 7.50%
Salary Increase: 3.75%
Inflation: 3.00 %
Growth in Membership: 1.25%

For more information regarding actuarial methods and assumptions, please visit the Office of the State Actuary (OSA).

Summary of Plan Participants

Employer Data

LEOFF Plan 2 members have a variety of professions, including fire fighters, emergency medical technicians; law enforcement officers (including sheriffs, university, port and city police officers); and Department of Fish and Wildlife enforcement officers. Employers can include:

  • State Agencies
  • Higher Education
  • Community Colleges
  • K-12
  • Counties
  • County Sub Divisions
  • First Class Cities
  • Other Cities
  • Ports
  • Education Service Districts
  • Fire Districts
  • Public Utility Districts
  • Water Districts
  • Energy Northwest
  • Unions

Disability and Survivor Data

As of June 30, 2014, 8.9% of retirees have retired from a LEOFF 2 position due to a duty-related disability. 12.2% of duty-related disabilities have been classified catastrophic.

Survivors of LEOFF Plan 2 members killed in the line of duty receive on average $2,791 per month with an average 208 service credit months*.

The following lump sum benefits are also paid to survivors of LEOFF 2 members fallen in the line of duty:

2017 State Benefit, effective July 1 – $244,032
2017 Federal Benefit, effective October 1 – $350,079

* Data averages reported for all LEOFF Plan 2 line of duty deaths on or after January 1, 2010.

Social Security Participation

Based on the 2005 Employer Survey conducted by the LEOFF Plan 2 Board, 58.53% of Law Enforcement Officers, and 6.48% of Fire Fighters are covered by Social Security.

Annual Cost of Living Adjustment (COLA)

Annual COLA’s are effective July 1 of each year and are based on your retirement date.

Frequently Asked Questions

Who do I contact for questions?
The LEOFF Plan 2 Board will gladly assist you in answering questions regarding LEOFF Plan 2 pension policy, the Board’s legislative activities or the status of Board-sponsored bills. Contact us at (360) 586-2324 or

For questions regarding your retirement account information, please contact the Department of Retirement Systems. (800) 547-6657 or

How do I find out what issues the Board is working on?
Board staff is available to assist members Monday-Friday between 8:00 AM and 5:00 PM, with some holiday exceptions. Access to Board agendas and materials are available 24/7 via our Board Meetings Archives page. Board meetings are open to the public.

How do I make benefit improvement suggestions to the Board?
LEOFF Plan 2 members who would like to suggest a benefit improvement should contact the Board member representing their Guild, Professional Membership Organization or Union with suggestions. Board members may then bring the proposal to the full Board for study, review and consideration.

Who is on the Board and how were they appointed?
Membership of the LEOFF Plan 2 Board consists of three law enforcement representatives, three fire fighter representatives, three employer representatives, one state representative and one state senator. Board Members serve varying terms and are appointed by the Governor. See the Governor’s Boards and Commissions page for more information.

How is my benefit calculated?
The LEOFF Plan 2 retirement benefit is a defined benefit pension. With five years of service credit, you’re eligible for a guaranteed lifetime retirement benefit based on a formula set by law:

2% multiplier x Years of Service x Average Final Compensation