The Department of Retirement Systems (DRS) is responsible for the administration of LEOFF Plan 2 benefits.
- LEOFF Plan 2 Member Handbook
- LEOFF Plan 2 Disability Benefits
- Purchasing an Annuity or Service Credit
- Return to Work Rules after Retirement
Other DRS Publications:
- DRS Comprehensive Annual Financial Reports
- WSIB Annual Investment Reports
- OSA Demographic Experience Study (2007-2012)
Dual Response Newsletter
The LEOFF Plan 2 Board publishes a newsletter once or twice a year to keep members informed of Board activities.
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.
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.
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.
Pensionomics 2016: 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.