Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 2007 NO. 6 > Sep 6 2007

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.