Contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the Internal Revenue Code. For purposes of this section, "qualified military service" has the same meaning as in Section 414(u) of the Internal Revenue Code. The retirement board is authorized to determine all questions and make all decisions relating to this section and, pursuant to the authority granted to the retirement board in section one, article ten-d, chapter five of this code, may promulgate rules relating to contributions, benefits and service credit to comply with Section 414(u) of the Internal Revenue Code.
Structure West Virginia Code
Article 7B. Teachers' Defined Contribution Retirement System
§18-7B-3. Defined Contribution Retirement System Created and Established; Body Corporate
§18-7B-4. Article to Be Liberally Construed; Purpose; Federal Qualification Requirements
§18-7B-5. Administration of the Teachers' Defined Contribution Retirement System
§18-7B-7a. Plan Closed to Persons Employed for the First Time After June, 2005; Former Employees
§18-7B-8a. Qualified Military Service
§18-7B-9. Members' Contributions; Annuity Account Established
§18-7B-10. Employer Contributions
§18-7B-11. Termination of Membership
§18-7B-11a. Rollovers and Transfers to Repay Cashed-Out or Withdrawn Contributions
§18-7B-12a. Federal Minimum Required Distributions
§18-7B-13. Amount of Annuity Payments; Federal Law Maximum Benefit
§18-7B-14. Supplemental Annuity Contracts
§18-7B-16. Years of Employment Service
§18-7B-17. Deposits to the Members' Annuity Accounts
§18-7B-19. Benefits Not Forfeited if System Terminates
§18-7B-20. Prohibition of Involuntary Cash-Outs
§18-7B-21. Correction of Errors; Underpayments; Overpayments