RCW 41.24.800: Payment of tax liability—2023 c 73.

(1) Any tax liability accruing to members or beneficiaries of a plan that results directly from chapter 73, Laws of 2023 will be paid by the appropriate principal funds.

(2) The state board may by rule establish a process that ensures tax penalties are paid by the principal fund for the appropriate plan. This process should be designed in coordination with tax counsel to ensure that any claims are valid, and that members and beneficiaries are impacted as little as reasonably possible.