The Legislature directed the LEOFF Plan 2 Retirement Board and the Select Committee on Pension Policy (SCPP) to conduct a study of the tax, legal, fiscal, policy and administrative issues related to merging LEOFF Plan 1 with either LEOFF Plan 2 or TRS Plan 1 (2016 3rd sp.s. c4s 106).

The LEOFF Plan 2 Retirement Board will study the issues related to a LEOFF 1/LEOFF 2 merger and the SCPP will study the issues related to a LEOFF 1/TRS 1 merger.

The materials below have been presented to the LEOFF 2 Board:

Plan Mergers – Educational Briefing (June 22, 2016)

Draft Merger Study Work Plan (June 22, 2016)

LEOFF 1/LEOFF 2 Merger Study – Initial Consideration (July 27, 2016)

Washington State Association of Counties Letter on Merger (July 27, 2016)

Association of Washington Cities Letter on Merger (July 27, 2016)

LEOFF 1/LEOFF 2 Merger Study (September 21, 2016) 

Public Testimony (September 21, 2016)

Merger Principles (October 16, 2016)

LEOFF 1/LEOFF 2 Merger Study (November 23, 2016) 

LEOFF 1/LEOFF 2 Merger Study – Final Report (December 7, 2016) 

Merger Actuarial Analysis (December 7, 2016) 

Public Testimony (December 7, 2016) 

2016 Full Merger Study Report

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Materials presented to the SCPP can be found on their website.