K-12 school districts

 

RCWs and WACs

 

Below is a compilation of WACs, RCWs, and key IRS guidance related to your VEBA Plan.  Please note that in addition to the pieces of IRS guidance provided here, there are many sections of the Internal Revenue Code that pertain to VEBAs; to provide all applicable sections here is prohibitive.

 

Employers are encouraged to contact their own legal counsel regarding specific legal questions regarding the adoption, operation, or tax status of a VEBA or health reimbursement arrangement (HRA).  General questions or information requests can be directed to VEBA Service Group, LLC’s (VSG’s) home office in Spokane at 1-800-888-VEBA (8322).  VSG does not give legal advice.

 

pdf   RCW 28A.400.200 Salaries and compensation for employees – Minimum amounts –  Limitations – Supplemental contracts.

pdf   RCW 28A.400.210 Employee attendance incentive program – Remuneration or benefit plan for unused sick leave.

pdf   RCW 28A.400.212 Employee attendance incentive program – Effect of early retirement.

pdf   RCW 28A.400.270 Employee benefits – Definitions.

pdf   RCW 28A. 400.275 Employee benefits – Contracts.

pdf   RCW 28A.400.280 Employee benefits – Employer contributions.

pdf   RCW 28A.400.300 Hiring and discharging of employees – Written leave policies – Seniority and leave benefits of employees transferring between school districts.

pdf   RCW 28A.400.350 Liability, life, health, health care, accident, disability, and salary insurance authorized – When required – Premiums.

pdf   RCW 28A.310.240 – Employee leave policy required.

pdf   RCW 28A.310.490 ESD employee attendance incentive program – Remuneration or benefit plan for unused sick leave.

pdf   WAC 392-136 Finance – Conversion of accumulated sick leave.