West Virginia Code
Article 18. West Virginia Division of Natural Resources Police Officer Retirement System
§20-18-18. Retirement Benefits

This section provides for a members accrued benefit payable starting at the members annuity starting date which follows the completion of a written application for the commencement of benefits. The member shall receive the accrued retirement benefit in the normal form or in an actuarial equivalent amount in an optional form as provided under 20-18-19 of this code, subject to reduction, if necessary to comply with the maximum benefit provisions of Section 415 of the Internal Revenue Code and 20-18-13 of this code. The first day of the calendar month following the calendar month of birth shall be used in lieu of any birth date that does not fall on the first day of a calendar month.
(a) Normal retirement. A member whose annuity starting date is the date the member attains normal retirement age or later is entitled to his or her accrued retirement benefit based on years of service and final average salary at termination of employment.
(b) Retirement benefits shall be paid monthly in an amount equal to one twelfth of the retirement income payments elected and at those times established by the board.

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