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AGO Opinions with Topic: PUBLIC EMPLOYEES’ RETIREMENT SYSTEM
AGO 2007 No. 6 >  September 6, 2007
INTERLOCAL COOPERATION ACT - LEOFF RETIREMENT SYSTEM - PUBLIC EMPLOYEES’ RETIREMENT SYSTEM - FIRE FIGHTERS - CITIES AND TOWNS - FIRE PROTECTION DISTRICTS - RETIREMENT
“Employer” status for retirement system purposes of nonprofit corporation formed by cities and fire protection districts to carry out cooperative functions under the Interlocal Cooperation Act. 1.  Where a combination of cities and fire protection districts enters into an interlocal agreement under RCW 39.34 and forms a nonprofit corporation under the authority of that act to carry out cooperative activities, the corporation would qualify as an “employer” for purposes of the LEOFF Retirement System Plans 1 and 2, to the same extent as the government entities responsible for creating the corporation.  2.  Where a combination of cities and fire protection districts enters into an interlocal agreement under RCW 39.34 and forms a nonprofit corporation under the authority of that act to carry out cooperative activities, the corporation would qualify as an “employer” for purposes of the PERS Retirement System Plans 1, 2, and 3, to the same extent as the government entities responsible for creating the corporation.
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