WAC 415-112-156
WAC 415-112-156. If I work concurrently in a TRS position and SERS position, which system will I be in?
(1) If you work concurrently in a TRS and SERS position, your membership status and the nature of your positions will determine the system your employer will report you in. You will be reported in either TRS and SERS according to the following table:
Former TRS Plan 1 Members 1/
Type of Employment 2/ Type of Employer(s) System You Will Be Reported In A substitute or less than full-time teaching position and a SERS-eligible position Same SERS employer SERS - For both positions. Separate SERS employers SERS - For SERS position only. Your substitute part-time position is not reported unless you qualify for and choose to establish TRS membership under RCW 41.32.240 . If you choose to establish TRS membership, your employers will report you in TRS for both positions. Any previously reported service credit and compensation in SERS will be transferred to TRS. A full-time teaching position and an eligible SERS position Same employer TRS - For both positions. Separate SERS employers TRS - For both positions.
Type of
Employment 2/
Type of
Employer(s)
System You Will Be Reported In
A substitute or less than full-time teaching position and a SERS-eligible position
Same SERS employer
SERS - For both positions.
Separate SERS employers
SERS - For SERS position only. Your substitute part-time position is not reported unless you qualify for and choose to establish TRS membership under RCW 41.32.240 .
If you choose to establish TRS membership, your employers will report you in TRS for both positions. Any previously reported service credit and compensation in SERS will be transferred to TRS.
A full-time teaching position and an eligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
TRS Plan 1 Members
Type of Employment 2/ Type of Employer(s) System You Will Be Reported In A full-time or less than full-time TRS position and an eligible SERS position Same employer TRS - For both positions. Separate SERS employers TRS - For both positions. A full-time or less than full-time TRS position and an ineligible SERS position Same employer TRS - For both positions. Separate SERS employers TRS - For both positions.
Type of
Employment 2/
Type of
Employer(s)
System You Will Be Reported In
A full-time or less than full-time TRS position and an eligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
A full-time or less than full-time TRS position and an ineligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
TRS Plan 2 or 3 Members
Type of Employment 2/ Type of Employer(s) System You Will Be Reported In An eligible TRS position and an ineligible SERS position Same employer TRS - For both positions. Separate SERS employers TRS - For TRS position only; your ineligible SERS position is not reported. An eligible TRS position and an eligible SERS position Same employer TRS - For both positions. Separate SERS employers TRS - For both positions. 3/
Type of
Employment 2/
Type of
Employer(s)
System You Will Be Reported In
An eligible TRS position and an ineligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For TRS position only; your ineligible SERS position is not reported.
An eligible TRS position and an eligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions. 3/
SERS Members
Type of Employment 2/ Type of Employer(s) System You Will Be Reported In An eligible SERS position and an ineligible TRS or substitute position Same employer SERS - For both positions. Separate SERS employers SERS - For the SERS position only, unless you qualify for and choose to establish membership in TRS under WAC 415-112-125 (1). If you choose to establish TRS membership, your employers will report you in TRS for both positions. Any previously reported service credit and compensation in SERS will be transferred to TRS.
Type of
Employment 2/
Type of
Employer(s)
System You Will Be Reported In
An eligible SERS position and an ineligible TRS or substitute position
Same employer
SERS - For both positions.
Separate SERS employers
SERS - For the SERS position only, unless you qualify for and choose to establish membership in TRS under WAC 415-112-125 (1).
If you choose to establish TRS membership, your employers will report you in TRS for both positions. Any previously reported service credit and compensation in SERS will be transferred to TRS.
Neither TRS Nor SERS Member
Type of Employment 2/ Type of Employer(s) System You Will Be Reported In An ineligible TRS and an ineligible SERS position Same employer TRS - For both positions if the positions combined, qualify as an eligible position. Separate SERS employers Neither position reported. A substitute teaching position and an ineligible SERS position Same employer Neither position reported. However, if you qualify, you may choose to establish membership in TRS for your substitute teaching position under RCW 41.32.013 and WAC 415-112-140 . Separate SERS employers Neither position reported. However, if you qualify, you may choose to establish membership in TRS for your substitute teaching position under RCW 41.32.013 and WAC 415-112-140 .
Type of
Employment 2/
Type of
Employer(s)
System You Will Be Reported In
An ineligible TRS and an ineligible SERS position
Same employer
TRS - For both positions if the positions combined, qualify as an eligible position.
Separate SERS employers
Neither position reported.
A substitute teaching position and an ineligible SERS position
Same employer
Neither position reported. However, if you qualify, you may choose to establish membership in TRS for your substitute teaching position under RCW 41.32.013 and WAC 415-112-140 .
Separate SERS employers
Neither position reported. However, if you qualify, you may choose to establish membership in TRS for your substitute teaching position under RCW 41.32.013 and WAC 415-112-140 .
(2) Defined terms used. Definitions for the following terms used in this section may be found in the sections listed.
(a) "Eligible position" - RCW 41.35.010 (SERS); RCW 41.32.010 (TRS).
(b) "Employer" - RCW 41.35.010 (SERS); RCW 41.32.010 (TRS).
(c) "Ineligible position" - RCW 41.35.010 (SERS); RCW 41.32.010 (TRS).
(d) "Member" - RCW 41.35.010 (SERS); RCW 41.32.010 (TRS).
(e) "Membership" - RCW 41.35.030 (SERS).
(f) "Report" - WAC 415-110-010 (SERS).
(g) "Service" - RCW 41.35.010 (SERS); RCW 41.32.010 (TRS).