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Self-Insurance
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The Department of Labor & Industries (L&I) updated its rulemaking website
Rules and Semi-Annual Rules Development Agenda filed January 20, 2026
For information on all L&I meetings and public hearings related to rulemaking, please visit our public participation calendar.
Division: Insurance Services - Legal Services
Topic: Adoption (CR-103) – Pension Discount Rate (PDR) 2026
Brief Description: This rulemaking amended WAC 296-14-8810 Pension tables, pension discount rate and mortality tables, to lower the pension discount rate (PDR) to better align with the rate of return for long term treasuries for self-insured pensions. The PDR is the interest rate used to account for the time value of money when evaluating the present value of future pension payments. This rule lowers the PDR for self-insured employers from 5.4% to 5.3%, effective April 1, 2026.
Effective date: April 1, 2026
Additional information about this rulemaking: CR-103 Adoption Adoption Language
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