Chapter 5. General Powers And Authority Of The Governor, Secretary Of State And Attorney General; Board Of Public Works; Miscellaneous Agencies, Commissions, Offices, Programs, Etc


Published: 2015

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WEST VIRGINIA CODE











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WVC 5-

CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.

WVC -10C-

ARTICLE 10C. GOVERNMENT EMPLOYEES RETIREMENT PLANS.







WVC 5-10C-1

§5-10C-1. Legislative purpose.

The legislative purpose of this enactment is to enable this

state, its agencies and political subdivisions, and political

subdivisions of counties and municipalities to pick-up and pay the

contributions which their employees are by law required to make to

the respective retirement system in which the public employee is a

member.







WVC 5-10C-2

§5-10C-2. Construction and effect of article.

This article shall apply to all retirement plans for employees

sponsored by any public employer in this state. This article

shall, on and after the first day of July, one thousand nine

hundred eighty-six, be read in pari materia and harmonized with the

provisions of this code creating any retirement system for public

employees.







WVC 5 - 10 C- 3

§5-10C-3. Definitions.

The following words and phrases as used in this article,

unless a different meaning is clearly indicated by the context,

have the following meanings:

(1) "Accumulated contributions" means the sum of all amounts

credited to a member's individual account in the member's deposit

fund and includes both contributions deducted from the compensation

of a member and contributions of a member picked up and paid by the

member's participating public employer, plus applicable interest

thereon.

(2) "Board of trustees" means, as appropriate: The

Consolidated Public Retirement Board created in article ten-d of

this chapter; the Higher Education Policy Commission; the West

Virginia Council for Community and Technical College Education; the

institutional governing boards responsible for the higher education

retirement plan and supplemental retirement plan; or the boards of

trustees of the firemen's and policemen's pension and relief funds

created in article twenty-two, chapter eight of this code.

(3) "Employee" means any person, whether appointed, elected or

under contract, providing services for a public employer for which

compensation is paid and who is a member of the applicable

retirement system.

(4) "Member" means any person who has accumulated

contributions standing to his or her credit in a retirement system.

(5) "Member contributions" means, as appropriate: The contributions required by section twenty-nine, article ten of this

chapter from employees who are members of the West Virginia Public

Employees Retirement System; the contributions required by section

twenty-six, article two, chapter fifteen of this code from

employees who are members of the West Virginia State Police Death,

Disability and Retirement Fund; the contributions required by

section seven, article fourteen-d, chapter seven of this code from

employees who are members of the Deputy Sheriff Retirement System;

the contributions required by section fourteen, article seven-a,

chapter eighteen of this code from employees who are members of the

State Teachers Retirement System; the contributions authorized or

required by section fourteen-a, article seven-a of said chapter or

by section four-a, article twenty-three of said chapter from

employees who are members of the West Virginia higher education

retirement plan and supplemental retirement plan; the contributions

required by section four, article nine, chapter fifty-one of this

code from employees who are members of the Judges' Retirement

System; the contributions required by section nineteen, article

twenty-two, chapter eight of this code from employees who are

members of municipal firemen's and policemen's pension and relief

funds; the contributions required by section eight, article

twenty-two-a, chapter eight of this code from employees who are

members of the Municipal Police Officers and Firefighters

Retirement System; the contributions required by section nine,

article seven-b, chapter eighteen of this code from employees who are members of the Teachers' Defined Contribution Retirement

System; the contributions required by section five, article two-a,

chapter fifteen of this code from the employees who are members of

the West Virginia State Police Retirement System; or the

contributions required by section eight, article five-v, chapter

sixteen of this code from employees who are members of the West

Virginia Emergency Medical Services Retirement System.

(6) "Participating public employer" means the State of West

Virginia, any board, commission, department, institution or

spending unit and includes any agency with full-time employees,

created by rule of the Supreme Court of Appeals, which for the

purpose of this article shall be considered a department of state

government and county boards of education with respect to teachers

employed by them; any political subdivision in the state which has

elected to cover its employees, as defined in this article, under

the West Virginia Public Employees Retirement System; any political

subdivision in the state which has elected to cover its employees,

as defined in this article, under the Deputy Sheriff Retirement

System; any political subdivision in the state which has elected to

cover its employees, as defined in this article, under the West

Virginia Emergency Medical Services Retirement System; and any

political subdivision in this state which is subject to the

provisions of articles twenty-two and twenty-two-a, chapter eight

of this code.

(7) "Political subdivision" means the State of West Virginia, a county, city or town in the state; a school corporation or

corporate unit; any separate corporation or instrumentality

established by one or more counties, cities or towns, as permitted

by law; any corporation or instrumentality supported in most part

by counties, cities or towns; any public corporation charged by law

with the performance of a governmental function and whose

jurisdiction is coextensive with one or more counties, cities or

towns, any agency or organization established by or approved by the

Department of Health and Human Resources for the provision of

community health or mental retardation services and which is

supported in part by state, county or municipal funds.

(8) "Retirement system" means, as appropriate: The West

Virginia Public Employees Retirement System created in article ten

of this chapter; the West Virginia State Police Death, Disability

and Retirement Fund created in sections twenty-six through

thirty-nine-a, inclusive, article two, chapter fifteen of this

code; the West Virginia Deputy Sheriff Retirement System created in

article fourteen-d, chapter seven of this code; the state Teachers

Retirement System created in article seven-a, chapter eighteen of

this code; the West Virginia higher education retirement plan and

supplemental retirement plan created in section fourteen-a, article

seven-a of said chapter and section four-a, article twenty-three of

said chapter; the Judges' Retirement System created in article

nine, chapter fifty-one of this code; the firemen's or policemen's

pension and relief funds created in section sixteen, article twenty-two, chapter eight of this code; the Municipal Police

Officers and Firefighters Retirement System created in section

four, article twenty-two-a, chapter eight of this code; the

Teachers' Defined Contribution Retirement System created in article

seven-b, chapter eighteen of this code; the West Virginia State

Police Retirement System created in article two-a, chapter fifteen

of this code; or the West Virginia Emergency Medical Services

Retirement System created in article five-v, chapter sixteen of

this code.

(9) "Teacher" has the meaning ascribed to the term "teacher

member" in section three, article seven-a, chapter eighteen of this

code.



WVC 5 - 10 C- 4

§5-10C-4. Pick-up of members' contributions by participating

public employers.

(a) The State of West Virginia for its public employees and

county boards of education for its teachers shall pick-up and pay

the contributions which the employees are required by law to make

to the retirement system in which they are a member for all

compensation earned by its member employees after June 30, 1986.

Any political subdivision that is a participating public employer

in the West Virginia Public Employees Retirement System shall

pick-up and pay the contributions which the employees are required

by law to make to the retirement system in which they are members

for all compensation earned by its member employees after January

1, 1995. Public employers participating in the Municipal Police

Officers and Firefighters Retirement System shall pick-up and pay

the contributions which the employees are required by law to make

to the system in which they are members for all compensation earned

by its member employees beginning January 1, 2010. Counties shall

pick-up and pay the contributions which the employees are required

by law to make to the Deputy Sheriff Retirement System in which

they are members for all compensation earned by its member

employees after June 30, 1998. Any election made by a political

subdivision to pick-up and pay employee contributions prior to

January 1, 1995, remains in effect and is not altered or amended by

the amendments made to this section during the regular legislative

session, 1995. Unless a different commencement date for pick-up is specifically stated in this section, all participating public

employers under this article, with respect to retirement systems

subject to this article, shall pick-up and pay the contributions

which their employees are required by law to make to the retirement

system in which they are a member from and after the commencement

of the required employee contributions.

(b) When the participating public employer picks up and pays

the contributions of its member employees, the contributions,

although designated by statute as employee contributions, shall be

treated as employer contributions in determining the tax treatment

thereof under article twenty-one, chapter eleven of this code and

the federal Internal Revenue Code of 1986, as amended, and the

contributions shall not be included in the gross income of the

employee in determining his or her tax treatment under those

provisions until they are distributed or made available to the

employee or his or her beneficiary. The participating public

employer shall pay these employee contributions from the same

source of funds used in paying compensation to the employee, by

effecting an equal cash reduction in the gross salary of the

employee, or by an off-set against future salary increases, or by

a combination of reduction in gross salary and off-set against

future salary increases. In no event shall any employee of a

participating public employer have the right to opt out of pick-up

or to elect to receive the picked-up and contributed amounts

directly instead of having them paid by the participating public employer into the retirement system pursuant to this article.

(c) When employee contributions are picked up and paid by the

participating public employer, they shall be treated by the board

of trustees in the same manner and to the same extent as employee

contributions made prior to the date on which employee

contributions are picked up by the participating public employer.

(d) The amount of employee contributions picked up by the

participating public employer shall be paid to the retirement

system in the manner and form and in the frequency required by the

board of trustees and shall be accompanied by supporting data that

the board of trustees may prescribe. When paid to the retirement

system, each of these amounts shall be credited to the deposit fund

account of the member for whom the contribution was picked up and

paid by the participating public employer.



WVC 5 - 10 C- 5

§5-10C-5. Savings clause.

In enacting this article, it is the intent of the Legislature

that the retirement plan created pursuant to this article and those

created pursuant to article ten of this chapter; article

fourteen-d, chapter seven of this code; article twenty-two-a,

chapter eight of this code; article two, chapter fifteen of this

code; article seven-a, chapter eighteen of this code; article nine,

chapter fifty-one of this code; section four-a, article

twenty-three, chapter eighteen of this code; section sixteen,

article twenty-two, chapter eight of this code; article seven-b,

chapter eighteen of this code; article two-a, chapter fifteen of

this code; and article five-v, chapter sixteen of this code qualify

under Section 401 of the Internal Revenue Code of 1986, as amended,

and that the member contributions picked up by the participating

public employer qualify under Subsection (h), Section 414 of the

Internal Revenue Code of 1986, as amended. If the United States

Internal Revenue Service does not approve of certain sections or

phraseology of certain sections of this article as being in

compliance with the statutes or regulations governing the Internal

Revenue Service, the respective boards of trustees, in the adoption

of the deferred compensation plan, shall adopt the terminology with

respect to those sections that comply with the statutes or

regulations governing the Internal Revenue Service.


Note: WV Code updated with legislation passed through the 2015 Regular Session

The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.