West Virginia Code
Article 7A. State Teachers Retirement System
§18-7A-26i. Supplemental Benefits for Retired Teachers

Beginning on January 1, 1991, any annuitant who is receiving a retirement annuity on the effective date of this section shall receive a supplemental benefit, prospectively, if the effective date of retirement for such annuitant was prior to July 1, 1981, and such annuitant is not receiving supplemental benefits pursuant to section twenty-six-h of this article. For the purposes of this section, "effective date of retirement" means the last day of actual employment or the last day carried on the payroll of the employer, whichever is later, together with fully meeting all of the eligibility requirements for retirement prior to the aforesaid effective date.
Each such eligible annuitant shall receive as his or her supplemental benefit an increased annual amount which is the product of the sum of $18 multiplied by his or her years of credited service.
For the purpose of calculating the supplemental benefit provided in this section, fractional parts of a service credit year are to be disregarded unless in excess of one half of a credited service year, in which event a full year of service credit shall be given.
For the purpose of computation for determination of eligibility and for the amount of any supplemental benefit hereunder, separate computation shall be made of a retirant's own benefit and that which may be receivable as beneficiary of another, under the provisions of this article, with each such benefit being eligible for the supplemental benefit herein provided.
Prior to January 1, 1991, the executive secretary of the board shall provide to the Legislature information as to the number of annuitants who retired before July 1, 1981, the amounts of the annuities they receive, the amount of funds necessary to provide cost of living increases to such annuitants, and such other detail and related information as the Joint Committee on Government and Finance may direct.

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