WEST VIRGINIA CODE
WVC 5 - 10 D- 6 A
§5-10D-6a. Voluntary election by eligible retired public safety
officers to have amounts from eligible retirement
plan distributed to pay for qualified health
(a) Effective on or after the first day of January, two
thousand seven, any eligible retired public safety officer who is
a participant or member under any eligible retirement plan
administered by the board may voluntarily elect to have amounts
from an eligible retirement plan distributed in order to pay for
qualified health insurance premiums. Such election shall be made
in writing, in a form and manner authorized by the board, and shall
be consistent with the provisions of Section 402(l)(6) of the
Internal Revenue Code as it may be amended from time to time.
(b) The definitions of the following terms contained in
Section 402(l)(4) of the Internal Revenue Code, as it may be
amended from time to time, shall apply for purposes of this
(1)"Eligible retirement plan";
(2)"Eligible retired public safety officer";
(3)"Public safety officer"; and
(4)"Qualified health insurance premiums".
(c) The amount which a participant or member may elect to have
distributed pursuant to subsection (a) of this section shall not
exceed three thousand dollars per taxable year of the participant
or member (or such other limitation amount as is specified in Section 402(l)(2) of the Internal Revenue Code, as it may be
amended or as the limitation may be adjusted from time to time) and
any amounts so elected to be distributed shall be paid by the board
directly to the provider in payment of the qualified health
insurance premiums. "Qualified health insurance premiums" includes
premiums for certain accident or health insurance plans and certain
long-term care insurance contracts.
(d) For purposes of this section, all eligible retirement
plans administered by the board shall be treated as a single plan.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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