Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 2007 NO. 6 >

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.

AGO 1971 NO. 16 >

Monies in a city's paid firemen's pension fund established pursuant to RCW 41.16.050 may not be used to fund employers' contributions to the Washington law enforcement officers' and fire fighters' retirement system as required by RCW 41.26.080, or to pay disability leave allowances as provided for in RCW 41.26.110; however, such monies may be used to pay for the costs of hospitalization and other medical expenses incurred by fire fighters covered by the law enforcement officers' and fire fighters' retirement system, and payable by their employers under RCW 41.26.150.