At such times as the retirement board may deem it necessary, but at least once within the first three years of the operation of this article and each quinquennial period thereafter, the retirement board shall employ a competent actuary to prepare a report containing an evaluation of the present and prospective assets and liabilities of the funds created by this article.
The retirement board shall publish an annual report showing the condition of the various funds created by this article. It shall certify in such report the amount of accumulated cash and securities in the funds and shall present a full account of the operation of the system.
Structure West Virginia Code
Article 7A. State Teachers Retirement System
§18-7A-1. Establishment of Retirement System
§18-7A-2. Supplemental Benefits
§18-7A-3a. Federal Qualification Requirements
§18-7A-4. Teachers Retirement Board
§18-7A-11. Records; Actuarial Data; Tables; Specification of Actuarial Assumptions
§18-7A-12. Reports by Retirement Board
§18-7A-13a. Resumption of Service by Retired Teachers
§18-7A-14. Contributions by Members; Contributions by Employers; Forfeitures
§18-7A-14b. Members' Option to Make Contributions for Periods of Temporary Total Disability
§18-7A-14c. Correction of Errors; Underpayments; Overpayments
§18-7A-15. Collection of Membership Contributions
§18-7A-16. Transfer of Appropriations
§18-7A-17. Statement and Computation of Teachers' Service
§18-7A-17a. Qualified Military Service
§18-7A-17b. Military Service Credit for Members of the West Virginia National Guard
§18-7A-18. Teachers Retirement System Fund; Transfers
§18-7A-18a. Calculation of Allocation to Teachers Retirement System Fund
§18-7A-19. Custody of Funds; Disbursements; Bond of Custodian; Annual Statement
§18-7A-20. Investment of Funds
§18-7A-21. Misuse of Funds; Penalties
§18-7A-22. Persons Eligible for Prior Service Pensions
§18-7A-23. Withdrawal and Death Benefits
§18-7A-25. Eligibility for Retirement Allowance
§18-7A-25a. Prohibited Forced Retirement of College and University Professors
§18-7A-26. Computation of Annuities
§18-7A-26a. Additional Benefits for Certain Annuitants
§18-7A-26b. Supplemental Benefits for Certain Annuitants
§18-7A-26c. Supplemental Benefits for Certain Annuitants
§18-7A-26d. Supplemental Benefits for Certain Annuitants
§18-7A-26e. Supplemental Benefits to Certain Annuitants
§18-7A-26f. Supplemental Benefits for Certain Annuitants
§18-7A-26g. Supplemental Benefits for Certain Annuitants
§18-7A-26h. Supplemental Benefits for Certain Annuitants
§18-7A-26i. Supplemental Benefits for Retired Teachers
§18-7A-26j. Supplemental Benefits for Certain Teachers Who Retired Prior to July 1, 1981
§18-7A-26l. Supplemental Benefits for Certain Teachers Who Retired Prior to July 1, 1982
§18-7A-26m. Supplemental Benefits for Certain Teachers
§18-7A-26o. Supplemental Benefits for Certain Teachers Who Retired Prior to July 1, 1986
§18-7A-26q. Supplemental Benefits for Certain Teachers Who Retired Prior to April 1, 1988
§18-7A-26s. One-Time Supplement for Certain Annuitants Effective July 1, 2001
§18-7A-26t. One-Time Supplement for Certain Annuitants Effective July 1, 2006
§18-7A-26u. One-Time Bonus Payment for Certain Annuitants Effective July 1, 2008
§18-7A-26v. One-Time Bonus Payment for Certain Annuitants Effective July 1, 2011
§18-7A-26w. Minimum Benefit for Certain Retired Members
§18-7A-28a. Federal Law Maximum Benefit Limitations
§18-7A-28b. Federal Law Minimum Required Distributions
§18-7A-28d. Rollovers and Transfers to Purchase Service Credit or Repay Withdrawn Contributions
§18-7A-28e. Limitations on Benefit Increases
§18-7A-31. Unexpended Funds Under Prior Appropriations
§18-7A-32. Inconsistent Acts Repealed
§18-7A-35. Coverage for Nonteaching Employees; Prior Service Credit
§18-7A-35c. Termination of Benefits; Procedure
§18-7A-37. Benefits Not Forfeited if System Terminates