Business & Finance Taxes

Washington Deferred Compensation Rules

    • Saving those pennies for retirement?retired purse image by Maria Brzostowska from Fotolia.com

      Washington state's deferred compensation program is a supplemental retirement program for state employees. Like other forms of retirement accounts, the program allows the deferred income to grow tax-free until you start to withdraw it. Unlike IRAs or 401K accounts, money placed into the deferred compensation program can be withdrawn after retirement at any age without paying a penalty.

    Putting Money In

    • State employees participating in the DCP can invest in several different funds, or a state savings pool composed of a mixture of funds. Some funds allow employees to manage and allocate their investment money, while others handle that automatically. As of 2010, employees younger than 50 can defer up to $16,500 a year. Employees older than 50 can defer up to $22,000. The contribution can be adjusted at any time, but the minimum is $15 for semimonthly payrolls, $30 for monthly.

    Taking the Money Out

    • A state employee can withdraw funds at any time after retirement, but the IRS requires that he make his first withdrawal by April 1 of the year after she turns 70 1/2. The state Department of Retirement Systems says payment options include annuity, lump sum, installments, or a flexible option where employees can receive a portion of their money at any time.

    Fees

    • The state charges a .17 percent annual fee for administrative expenses, according to the DRS. The different funds also charge investment-management fees which vary with the choice of funds.

    Taxes

    • When an employee starts withdrawing money, it becomes taxable. The IRS treats withdrawals made in a given year as taxable income for that year.

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