Article 10 - WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT ACT

Section 5-10-1 - Short title
Section 5-10-2 - Definitions
Section 5-10-3 - Retirement system created and established; body corporate
Section 5-10-3a - Article to be liberally construed; supplements federal social security; federal qualification requirements
Section 5-10-4 - Effective date of system
Section 5-10-5 - Board of trustees created; powers and duties generally; composition
Section 5-10-6 - Trustees' terms of office
Section 5-10-7 - Vacancies on board
Section 5-10-8 - Trustees' compensation and expenses
Section 5-10-9 - Chairman and vice chairman; executive secretary; employees; treasurer; legal advisor; actuary
Section 5-10-10 - Board meetings; quorum; vote; proceedings
Section 5-10-11 - Reports required of board
Section 5-10-12 - Officer and employee bonds
Section 5-10-13 - Actuarial investigations and valuations; specification of actuarial assumptions
Section 5-10-14 - Service credit; retroactive provisions
Section 5-10-15 - Military service credit; qualified military service
Section 5-10-15a - Retirement credited service through member's use, as option, of accrued annual or sick leave days
Section 5-10-15b - Credit for public employment in another state
Section 5-10-15c - Military service credit for members of the West Virginia National Guard
Section 5-10-16 - When and how political subdivision becomes participating public employer
Section 5-10-17 - Retirement system membership
Section 5-10-18 - Termination of membership; reentry
Section 5-10-19 - Employers to file information as to employees' service
Section 5-10-20 - Voluntary retirement
Section 5-10-21 - Deferred retirement and early retirement
Section 5-10-21a - Deferred retirement and early retirement for new members as of July 1, 2015
Section 5-10-22 - Retirement annuity
Section 5-10-22a - Supplemental benefits for certain annuitants
Section 5-10-22b - Supplemental benefits for certain annuitants
Section 5-10-22c - Temporary early retirement incentives program; legislative declaration and finding of compelling state interest and public purpose; specifying eligible and ineligible members for incentives program; options, conditions, and exceptions; certain positions abolished; special rule of eighty; effective, termination, and notice dates
Section 5-10-22d - Supplemental benefits for certain annuitants
Section 5-10-22e - Supplemental benefits for retirees effective July 1, 1994; calculation of benefits and conditions of payment
Section 5-10-22f - Minimum benefit for certain retirants; legislative declaration; state interest and public purpose
Section 5-10-22g - One-time supplement for certain annuitants effective July 1, 2001
Section 5-10-22h - Limitations on benefit increases
Section 5-10-22i - One-time supplement for certain annuitants effective July 1, 2006
Section 5-10-22j - One-time bonus payment for certain annuitants effective July 1, 2008
Section 5-10-22k - One-time bonus payment for certain annuitants effective July 1, 2011
Section 5-10-22l - Minimum benefit for certain retirants
Section 5-10-22m - One-time bonus payment for certain annuitants
Section 5-10-22n - Minimum benefit for certain annuitants
Section 5-10-23 - Terminal payment following retirement
Section 5-10-24 - Annuity options
Section 5-10-25 - Disability retirement
Section 5-10-26 - Reexamination of disability retirants; reemployment; adjustment of annuity for earnings
Section 5-10-27 - Preretirement death annuities
Section 5-10-27a - Federal law maximum benefit limitations
Section 5-10-27b - Federal law minimum required distributions
Section 5-10-27c - Direct rollovers
Section 5-10-27d - Rollovers and transfers to purchase service credit or repay withdrawn contributions
Section 5-10-28 - Unified accounting; funds
Section 5-10-29 - Members' deposit fund; members' contributions; forfeitures
Section 5-10-30 - Refund of accumulated contributions
Section 5-10-31 - Employers Accumulation Fund; employers contributions
Section 5-10-31a - Retroactive contributions to the retirement system for retroactive service credit granted; one year period for application
Section 5-10-32 - Appropriations for state contributions to retirement system; contributions for members paid from special funds or by other employers
Section 5-10-33 - Contributions by other participating public employers; withholding state money to satisfy delinquencies
Section 5-10-34 - Transfers to retirement reserve fund
Section 5-10-35 - Retirement reserve fund created; transfers from fund on re-employment
Section 5-10-36 - Income fund
Section 5-10-37 - Repealed
Section 5-10-38 - Investment of moneys; bonds of state departments and institutions to be offered first to board of public works
Section 5-10-39 - No trustee, etc., shall gain from investments of system
Section 5-10-40 - Restricted use of retirement system moneys
Section 5-10-41 - Allowance of regular interest on balances in funds
Section 5-10-42 - Fiscal or plan year of retirement system
Section 5-10-43 - Pro rata reduction of annuities
Section 5-10-44 - Correction of errors; underpayments; overpayments
Section 5-10-45 - Fraud; penalty
Section 5-10-46 - Right to benefits not subject to execution, etc.; assignments prohibited; deductions for group insurance; setoffs for fraud; exception for certain domestic relations orders
Section 5-10-47 - Benefits exempt from taxes
Section 5-10-48 - [Effective Until 6/5/2024] Reemployment after retirement; options for holder of elected public office
Section 5-10-48 - [Effective 6/5/2024] Reemployment after retirement; options for holder of elected public office
Section 5-10-49 - Removal from office
Section 5-10-50 - Severability
Section 5-10-51 - Withdrawal
Section 5-10-52 - Specific provisions relating to certain members of the Legislature and certain service by members of the Legislature
Section 5-10-53 - Joint study of state retirement systems; report to Joint Committee on Government and Finance by specified date of study conclusions
Section 5-10-54 - Termination of benefits; procedure
Section 5-10-55 - Benefits not to be forfeited if system terminates