WEST VIRGINIA CODE
WVC 5 - 10 - 3 A
§5-10-3a. Article to be liberally construed; supplements federal
social security; federal qualification requirements.
(a) The provisions of this article shall be liberally
construed so as to provide a general retirement system for the
employees of the state herein made eligible for such retirement:
Provided, That nothing in this article shall be construed as
permitting any governmental unit, its officers or employees to
substitute the retirement plan herein authorized for federal social
security now in force in West Virginia.
(b) The purpose of this article is to provide a state pension
plan which supplements the federal social security pension plan now
in force and heretofore authorized by law for members of this
(c) The retirement system is intended to meet the federal
qualification requirements of Section 401(a) and related sections
of the Internal Revenue Code as applicable to governmental plans.
Notwithstanding any other provision of state law, the board shall
administer the retirement system to fulfill this intent for the
exclusive benefit of the members and their beneficiaries. Any
provision of this article referencing or relating to such federal
tax qualification requirements shall be effective as of the date
required by federal law. The board may promulgate rules and amend
or repeal conflicting rules in accordance with the authority
granted to it pursuant to section one, article ten-d of this
chapter to assure compliance with this section.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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