The retirement system is intended to meet the federal qualification requirements of Section 401(a) and related sections of the Internal Revenue Code as applicable to governmental plans. Notwithstanding any other provision of state law, the board shall administer the retirement system to fulfill this intent for the exclusive benefit of the members and their beneficiaries. Any provision of this article referencing or relating to these federal qualification requirements shall be effective as of the date required by federal law. The board may promulgate rules and amend or repeal conflicting rules in accordance with the authority granted to the board pursuant to section one, article ten-d of chapter five to assure compliance with this section.
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