This guide answers common questions about the Law Enforcement Officers’ and Fire Fighters’ Retirement System Plan 2 (LEOFF 2) used by firefighters and law enforcement officers in Washington State.
LEOFF 2 is the pension system covering Washington firefighters and law enforcement officers hired after October 1, 1977.
The plan provides lifetime retirement income based on years of service and final salary and is administered by the Washington Department of Retirement Systems under Chapter 41.26 of the Revised Code of Washington.
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The core LEOFF 2 pension formula is:
2% × Years of Service × Final Average Salary
Each year worked earns approximately 2% of final salary as annual retirement income for life.
Example:
Estimated pension: $50,000 per year
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Washington legislation introduced a pension enhancement option sometimes referred to as a tiered multiplier.
This allows additional pension value for certain service years beyond the base 2% multiplier depending on retirement timing and legislative provisions.
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Final Average Salary (FAS) is typically calculated as the average of the highest consecutive 60 months of pensionable earnings.
This may include base pay and certain specialty pay depending on department compensation structures.
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The LEOFF 2 pension system is widely considered one of the strongest public pension systems in the United States.
According to the Equable Institute’s Pension Plan Funded Ratio Rankings 2024, LEOFF Plan 2 ranks approximately 14th best funded public pension system in the United States.
A higher funded ratio indicates stronger long-term financial stability for the pension system.
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Yes. Retirement before age 53 is considered early retirement under LEOFF Plan 2.
Members who have at least 20 years of service credit and are at least age 50 may choose to retire early.
Because the pension will be paid for a longer period of time, the benefit is reduced compared with the full retirement amount at age 53.
| Retirement Age | % of Full Benefit |
|---|---|
| 50 | 91% |
| 51 | 94% |
| 52 | 97% |
| 53 | 100% |
Example:
Although the monthly pension is smaller, retiring earlier means you may receive payments for more total years.
The LEOFF Helper simulator allows members to compare retirement ages to see how early retirement affects lifetime pension income.
Reference
You must submit paperwork to LEOFF. You must request an official benefit estimate. Either call them or click here to go to the DRS website. WA DRS requests you do this between 12-3 months prior to retiring.
Once you have the offical benefit estimate, you need to apply online throught the DRS website.
Yes. LEOFF Plan 2 retirees may continue working in a non-LEOFF or non-WSPRS position and still receive their full pension benefit.
Rules vary depending on employer and position type. Details are available here: DRS — Returning to Work After Retirement
Yes. LEOFF 2 members pay Social Security taxes during their careers and typically receive both a pension and Social Security retirement benefits.
The Social Security Fairness Act (H.R. 82), signed into law on January 5, 2025, repealed the Windfall Elimination Provision (WEP) and Government Pension Offset (GPO).
This allows many public servants—including firefighters and police— to receive their full Social Security benefits alongside their public pensions.
The changes apply retroactively to 2024 benefits.
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Most Washington Department of Retirement Systems (DRS) pensions, including LEOFF Plan 2, receive an annual Cost-of-Living Adjustment (COLA). This adjustment helps retirement income keep pace with inflation.
For most DRS plans, the maximum COLA applied in any single year is 3%.
The COLA is based on the annual change in the Consumer Price Index (CPI) for the greater Seattle area, as defined in Washington law.
One unique feature of Washington public pensions is COLA banking.
If inflation in a given year is higher than the 3% cap, the extra percentage is banked for future years.
In years when inflation is lower than 3%, the plan may draw from previously banked COLA percentages to increase the adjustment.
This mechanism smooths retirement income over time and helps protect purchasing power during periods of volatile inflation.
If the following year’s inflation is only 1.5%, the system could add the previously banked 0.3% for a total COLA of roughly 1.8%.
Because each retiree accumulates banked percentages based on their own retirement timing and inflation history, different retirees may receive slightly different COLA adjustments in some years.
COLA adjustments typically take effect on July 1 each year once a retiree has been retired for at least one full year.
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The total lifetime value of a LEOFF 2 pension can be extremely large because the pension pays for life and includes cost-of-living adjustments.
For example, consider a firefighter retiring with:
If that retiree lives for 30 years in retirement, the base pension alone would pay approximately:
$1.5 million
However, because LEOFF 2 pensions receive annual COLA adjustments tied to inflation, the real lifetime value is usually much higher.
With typical inflation adjustments, the lifetime value of a pension like this can exceed:
$2–3 million in total payments.
This is one reason LEOFF Plan 2 is widely considered one of the strongest public pensions in the United States.
The LEOFF Helper retirement calculator allows members to model their projected lifetime pension value and compare different retirement ages.
Use the LEOFF Helper simulator to model your pension, Social Security, investments, and expenses together.
Launch Retirement Calculator