General Accounting Office

RASL Payment Expectations
As stated in the RASL literature, please communicate to retirees that the first RASL payment is generally available 60-90 days AFTER a qualified and complete application has been received by the GAO (not 60-90 days after retirement, as some retirees assume). With an unexpected surge in applications received during the summer months and since applications are processed in the order received, it is now taking closer to 90 days to fully process applications. Reinforcing this message will ensure all RASL applicants have the appropriate payment expectations.

Old Forms no longer accepted:
Effective Monday, October 18, 2010, RASL will only be accepting the current RASL application forms (GAO-SL-50 and the RASL Employee Checklist), which were updated and communicated in April, 2010. This deadline represents the end of a 6-month grace period that allowed prior versions of the forms to be submitted. However, going forward, agencies that receive old forms will need to contact the employee and instruct them to complete the current form.

Deferred Compensation
As we approach the end of the year, applicants retiring prior to October 31, 2010, who wish to utilize deferred compensation, must ensure their application is processed by their agency and sent to RASL as soon as possible and within 30 days of their termination in order to meet the December 31, 2010 IRS deadline. If the application is not received in time, deferred compensation will not be possible.

Note: The information below is a brief summary of the Retiree Accumulated Sick Leave program. Please refer to section II-R of the State of Arizona Accounting Manual and to A.R.S. §§ 38-615, 38-616 for complete program requirements.

Program Eligibility

The Arizona Retiree Accumulated Sick Leave (RASL) Program offers an officer or employee of the State of Arizona the opportunity for payment of accumulated (unused) sick leave at retirement. To be eligible for the program, the individual must meet the following requirements:

Have an accumulated sick leave balance of 500 or more hours at the date of termination from employment; and
The accumulated sick leave hours must be available for use at the time of termination; and
Must establish a retirement date from an “Authorized Retirement System” that is effective within 31 calendar days after the date of termination from State employment (the retiree must have an effective retirement date on file with an Authorized State Retirement System); and
Complete and return the Retiree Accumulated Sick Leave (RASL) Program Application and Certification Form (GAO-SL-50) and appropriate Checklist (see below) to the Arizona Department of Administration, General Accounting Office within 180 calendar days following the effective retirement date. Both the retiree and agency sections must be completed before submission to the General Accouting Office.

Authorized Retirement Systems include: the Arizona State Retirement System (ASRS), the Corrections Officer Retirement Plan (CORP), the Optional Retirement Program (ORP) established by the Arizona Board of Regents, the Public Safety Personnel Retirement System (PSPRS), or be an employee of a State University under the jurisdiction of the Arizona Board of Regents who participates in a Federal Retirement System.

Although Arizona law (A.R.S. § 38-764 (I)) allows certain ASRS members to retire and receive a pension without termination of employment, the RASL Program requires a termination with retirement.

Payment Alternatives
Although A.R.S. § 38-615 has been changed effective 9/30/09 to grant the Department of Administration the authority to make lump sum payments for all who are RASL eligible, a change to the payment policy is not being made at this time.
Payment without deferred compensation If the individual (retiree) meets the requirements listed above, the first payment for the accumulated sick leave is normally made between 60 to 90 days from receipt of a properly completed Form GAO-SL-50 and Checklist by the General Accounting Office. Any second payment is typically sent 1 year later, with any final payment sent 2 years after the first payment. Deferred compensation option As an alternative to a payment, the retiree may be eligible to rollover a portion of a payment into the State of Arizona sponsored deferred compensation program. To make a rollover into the deferred compensation program, the retiree must meet, at a minimum, the following requirements: Enroll in the State sponsored deferred compensation program prior to termination from State service; and Complete and return Form GAO-SL-50 and Checklist within 30 calendar days after termination of State employment (the retiree does not have 180 days to submit Form GAO-SL-50 and Checklist with this option); and Submit a “Deferral Notification Form” directly to the State sponsored deferred compensation provider. To determine an estimated deferral amount, refer to the “Deferred Compensation Calculator” below.

Beneficiaries and Estates
If an eligible individual dies prior to enrollment in the program or prior to receiving all payments, the beneficiary or estate should contact the General Accounting Office to determine eligibility and to claim the payment.

Additional Information
For additional information on this program, refer to the frequently asked questions below, or call the Arizona Department of Administration, General Accounting Office, RASL Program at (602) 542-6222.

Application Forms and Information
	Document Title	Last Updated
Application Forms and Checklist
	Application and Certification Form & Instructions (GAO-SL-50)	11/2012
	RASL University Employee Checklist	04/2010
	RASL Non-University Employee Checklist	04/2010

»	Link to IRS Form W-4 (Employee withholding allowance certificate) - See the Upper left corner
»	Link to Arizona Form A-4 (Employee withholding allowance certificate)

Deferred Compensation Form
	Deferred Compensation Notification Form	06/2006
	Deferred Compensation Calculator	04/2010

Additional Information
	Frequently Asked Questions & Answers in Tri-Fold Format	04/2010