February 13th 2026

Exclusive Benefit Rule


Washington State WAC Clarifies that LEOFF Plan 1 Members and Beneficiaries Own the surplus

WAC 415-02-756 How does the department comply with Internal Revenue Code exclusive benefit rules? No assets of the retirement system may be used for, or diverted to, a purpose other than the exclusive benefit of the members and their beneficiaries at any time prior to the satisfaction of all liabilities with respect to members and their beneficiaries. [Statutory Authority: WSR 10-24- 099]

Internal Revenue Code exclusive benefit rules?

The exclusive benefit rule applies to all tax-sheltered retirement plans and is stated in IRC section 401(a) for employer plans and section 408(a) for IRA plans. This rule stipulates that all activities of the plan must be for the exclusive benefit of the plan beneficiaries.

RCW 41.54.080
Benefits under chapter—Contractual rights not established.

The benefits provided under RCW 41.54.080 are not provided to employees as a matter of contractual right and the legislature retains the right to alter or abolish these benefits at any time prior to a member's retirement.
[ 1987 c 192 § 8.]

RCW 34.05.020
Savings—Authority of agencies to comply with chapter—Effect of subsequent legislation.

Nothing in this chapter may be held to diminish the constitutional rights of any person or to limit or repeal additional requirements imposed by statute or otherwise recognized by law. Except as otherwise required by law, all requirements or privileges relating to evidence or procedure shall apply equally to agencies and persons. Every agency is granted all authority necessary to comply with the requirements of this chapter through the issuance of rules or otherwise. No subsequent legislation shall be held to supersede or modify the provisions of this chapter or its applicability to any agency except to the extent that such legislation shall do so expressly.
[ 1988 c 288 § 102; 1967 c 237 § 24. Formerly RCW 34.04.940.]

 



 

 

 

 


February 13th 2026

brd member iconLEOFF I Coalition Board of Directors: 2026-2028


President - Joe Dawson
Retired King County Sheriff's Deputy

President, Washington State Retired Deputy Sheriffs & Police Officers Association

Secretary - Dave Reichert
Retired King County Sheriff,
Former U.S. Congressman (Washington State)

Finance Secretary - Margo Turner
Ex Officio Board Member

Vice President John Zimmaro 
Ret. Lacey Police Officer's
360-452-0558
njzimmaro@gmail.com

 Past President - Helen Surprenant
WA State Ret. Deputy Sheriff's 
Beneficiary
360-870-3010 
mshsuper@outlook.com
Board Members
Diane Rule Erickson
WA State Ret. Deputy Sheriff's &
Police Officer's Association
Beneficiary
509-255-9156
cell: 509-496-0110		 Jerald Birt
Ret. Seattle Fire Department Assistant Chief
jer.birt@gmail.com
Dennis Hooper
Past President, LEOFF 1 Coalition
Past Vice President, LEOFF 1 Coalition
Board Member WA State Ret. Deputy Sheriff's &
Police Officer's Association
Beneficiary
509-255-9156
 

Ex Officio Board Member/Executive Director - Joyce Willms
Phone: 360-790-9129
Email: joyce@leoff1coalition.org

Leoff1 Coalition
Physical Address:
407 West Bay Dr. NE
Olympia, WA 98502

Call Joyce at the LEOFF 1 Office (360-790-9129) for information on the next Board Meeting

Founder of the LEOFF I Coalition

Mark Curtis
Founder of the LEOFF I Coalition
Ret. Thurston Co. Sheriff's Office
WA State Ret. Deputy Sheriff's & Police Officer's Association

Andy Wilson - Sr. Advisor (non-voting)
Co-Founder of the LEOFF I Coalition
Ret. King Co. Sheriff’s Office
Past President LEOFF1 Coalition
Past President WA State Ret. Deputy Sheriff’s &
Police Officer's Association

Honorary Board Members

Dave Peery
Ret. Seattle Fire Dept.

To contact a Board Member, call 360-790-9129

Click here to find out how to become a board member