Question:  Many of the employees granted prior service when we joined the WRS have since terminated. Why do we still have a prior service liability?

Answer:

Once you agree to fund prior service coverage for your employees, the granting of that service is irrevocable. The service remains available to those employees for calculating a retirement benefit, regardless of whether they continue in your employ, or move on to other employers.

Since the WRS remains liable to the participant for benefits based on having granted prior service, the employer who authorized the granting of prior service remains liable to the WRS for the cost of granting that service.