The moneys in the fund and the right of a member or retirant to a retirement allowance, to the return of contributions or to any benefit under the provisions of this article are hereby exempt from any state or municipal tax; are not subject to execution, garnishment, attachment or any other process whatsoever except that the benefits or contributions under this system are subject to "qualified domestic relations orders" as that term is defined in Section 414(p) of the Internal Revenue Code with respect to governmental plans; and are unassignable except as is provided in this article.
Structure West Virginia Code
Article 2A. West Virginia State Police Retirement System
§15-2A-4. Participation in System; Continuation of Fund
§15-2A-4a. Specification of Actuarial Assumptions
§15-2A-5. Employee Contributions; Employer Contributions; Forfeitures
§15-2A-6. Retirement; Commencement of Benefits
§15-2A-6a. Federal Law Maximum Benefit Limitations
§15-2A-6b. Federal Law Minimum Required Distributions
§15-2A-6d. Rollovers and Transfers to Purchase Service Credit or Repay Withdrawn Contributions
§15-2A-7. Annual Annuity Adjustment
§15-2A-8. Refunds to Certain Members Upon Discharge of Resignation; Deferred Retirement
§15-2A-9. Awards and Benefits for Disability -- Incurred in Performance of Duty
§15-2A-10. Same -- Due to Other Causes
§15-2A-11. Same -- Physical Examinations; Termination
§15-2A-11b. Annual Report on Each Employer's Disability Retirement Experience
§15-2A-13. Same -- When Member Dies From Nonservice-Connected Causes Before Serving Twenty Years
§15-2A-17. Awards and Benefits to Dependents of Member -- Termination
§15-2A-18. Authority to Continue Payments to Certain Dependents
§15-2A-20. Benefits Not Forfeited if System Terminates
§15-2A-22. Limitations on Benefit Increases
§15-2A-23. Correction of Errors; Underpayments; Overpayments