Dual Response Newsletter

The LEOFF Plan 2 Board publishes a newsletter once or twice a year to keep members informed of Board activities.

September 2023September 2022August 2021August 2020July 2019 | January 2019 | July 2018 | January 2018 | Archives

Board Studies

Interruptive Military Service Credit Study (2020)

King County EMT Study (2020)

Tribal Law Enforcement Study (2019)

Membership Publications

The Department of Retirement Systems (DRS) is responsible for the administration of LEOFF Plan 2 benefits.

  • LEOFF Plan 2 Member Handbook, including by not limited to:
    • Disability Benefits
    • Military Service
    • Working After Retirement
    • Purchasing an Annuity or Service Credit

Actuarial Valuation Reports

Provided by the Office of the State Actuary (OSA), these technical reports provide full disclosure of the financial and funding status of Washington's public retirement systems. Valuations for odd-numbered years are also used to set contribution rates for the ensuing biennium.

2021202020192018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003

See also OSA Studies

Fiscal and Accountability Audit Reports

As provided by RCW 41.26.720, one of the duties of the board is to annually audit and report a summary of the costs and expenditures of the fund for the preceding year. The board retains the services of the Office of the Washington State Auditor for these services and whose report is made available for public review below:

2022 | 2021 (Accountability) | 2021 | 2020

Funding Status Reports

The Board is statutorily responsible for providing an annual report to the governor and the legislature setting forth the actuarial funding status of the plan and making recommendations for improvements in those aspects of retirement administration directed by the legislature or administered by the department.

2011 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003

Investment Performance

The Washington State Investment Board (WSIB) is responsible for managing the retirement assets of the LEOFF 2 system along with a total of 17 public retirement plans and more than a dozen other public investment funds. By pooling the retirement assets of firefighters, law enforcement officers and many other state employees, WSIB achieves a level of scale, global diversification and long-term performance that ranks it as one of the top public retirement plans in the country. 

National Reports

Pensionomics: Measuring the Economic Impact of Defined Benefit Pension Expenditures reports the national economic impacts of public and private pension plans, as well as the impact of state and local plans on a state-by-state basis.

Pensionomics Washington State Fact Sheet