Footnotes for Historical Data Tables
- 1Plan 3 members do not contribute to the defined benefit plan.
- 2Starting in 2014, the actuarial cost method for reporting funded status switched from Projected Unit Credit to Entry Age Normal. Values prior to 2014 (green cells)
were not restated.
- 3Represents all sources of salary increase including general salary growth and merit.
- 4Based on the prior year's CPI. Starting in 2018, this CPI changed from Urban Wage Earners & Clerical Workers, Seattle-Tacoma-Bremerton, WA - All Items
to Urban Wage Earners & Clerical Workers, Seattle-Tacoma-Bellevue, WA - All Items.
- 5Eligible PERS 1 and TRS 1 members receive a Basic Minimum COLA that is a flat dollar amount per month, per year of service. The Uniform COLA was repealed under
Chapter 362, Laws of 2011. The COLA for all other plans is a percentage increase in their monthly pension. For LEOFF 1, the COLA is exactly the CPI. All others are
based on the CPI with a 3% maximum per year.
- 6LEOFF 2 values for 2010 were updated after the 2010 Actuarial Valuation Report was published.
- 7WSPRS Disability Benefits for members are provided outside of pension funds.
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