West Virginia Code
Article 10. West Virginia Public Employees Retirement Act
§5-10-32. Appropriations for State Contributions to Retirement System; Contributions for Members Paid From Special Funds or by Other Employers

(a) At least thirty days prior to each regular session of the Legislature, the board of trustees shall certify to the Governor the contributions, determined according to section thirty-one hereof, to be made by the state to the retirement system for the next following fiscal year; the said contributions to be based upon the state's total payroll for the preceding twelve calendar months. The amounts so ascertained shall be included in the appropriation bill to be submitted to the Legislature. In the event the state's contributions for the fiscal year are less than they would have been based upon the state's actual payroll for the fiscal year, the amount of the insufficiency shall be included in the appropriation bill for the next following fiscal year. The said contributions shall be paid to the retirement system quarterly and when paid shall be credited to the employers accumulation fund.
(b) In the case of any member whose compensation is paid out of moneys derived in whole or in part out of any special fund, or from any source other than the state, then contributions on behalf of such member in any year shall be paid out of such special fund or by such other source in proportion to that part of the member's compensation derived therefrom for that year. The governing body of each participating public employer is hereby authorized to make such contributions from funds of the participating public employer as shall be necessary to pay its proportionate share of contributions on account of each state employee whose compensation is paid by such participating public employer.

Structure West Virginia Code

West Virginia Code

Chapter 5. General Powers and Authority of the Governor, Secretary of State and Attorney General; Board of Public Works; Miscellaneous Agencies, Commissions, Offices, Programs, etc.

Article 10. West Virginia Public Employees Retirement Act

§5-10-1. Short Title

§5-10-2. Definitions

§5-10-3. Retirement System Created and Established; Body Corporate

§5-10-3a. Article to Be Liberally Construed; Supplements Federal Social Security; Federal Qualification Requirements

§5-10-4. Effective Date of System

§5-10-5. Board of Trustees Created; Powers and Duties Generally; Composition

§5-10-6. Trustees' Terms of Office

§5-10-7. Vacancies on Board

§5-10-8. Trustees' Compensation and Expenses

§5-10-9. Chairman and Vice Chairman; Executive Secretary; Employees; Treasurer; Legal Advisor; Actuary

§5-10-10. Board Meetings; Quorum; Vote; Proceedings

§5-10-11. Reports Required of Board

§5-10-12. Officer and Employee Bonds

§5-10-13. Actuarial Investigations and Valuations; Specification of Actuarial Assumptions

§5-10-14. Service Credit; Retroactive Provisions

§5-10-15. Military Service Credit; Qualified Military Service

§5-10-15a. Retirement Credited Service Through Member's Use, as Option, of Accrued Annual or Sick Leave Days

§5-10-15b. Credit for Public Employment in Another State

§5-10-15c. Military Service Credit for Members of the West Virginia National Guard

§5-10-16. When and How Political Subdivision Becomes Participating Public Employer

§5-10-17. Retirement System Membership

§5-10-18. Termination of Membership; Reentry

§5-10-19. Employers to File Information as to Employees Service

§5-10-20. Voluntary Retirement

§5-10-21. Deferred Retirement and Early Retirement

§5-10-21a. Deferred Retirement and Early Retirement for New Members as of July 1, 2015

§5-10-22. Retirement Annuity

§5-10-22a. Supplemental Benefits for Certain Annuitants

§5-10-22b. Supplemental Benefits for Certain Annuitants

§5-10-22c. Temporary Early Retirement Incentives Program; Legislative Declaration and Finding of Compelling State Interest and Public Purpose; Specifying Eligible and Ineligible Members for Incentives Program; Options, Conditions, and Exceptions; Cer...

§5-10-22d. Supplemental Benefits for Certain Annuitants

§5-10-22e. Supplemental Benefits for Retirees Effective July 1, 1994; Calculation of Benefits and Conditions of Payment

§5-10-22f. Minimum Benefit for Certain Retirants; Legislative Declaration; State Interest and Public Purpose

§5-10-22g. One-Time Supplement for Certain Annuitants Effective July 1, 2001

§5-10-22h. Limitations on Benefit Increases

§5-10-22i. One-Time Supplement for Certain Annuitants Effective July 1, 2006

§5-10-22j. One-Time Bonus Payment for Certain Annuitants Effective July 1, 2008

§5-10-22k. One-Time Bonus Payment for Certain Annuitants Effective July 1, 2011

§5-10-22l. Minimum Benefit for Certain Retirants

§5-10-23. Terminal Payment Following Retirement

§5-10-24. Annuity Options

§5-10-25. Disability Retirement

§5-10-26. Reexamination of Disability Retirants; Reemployment; Adjustment of Annuity for Earnings

§5-10-27. Preretirement Death Annuities

§5-10-27a. Federal Law Maximum Benefit Limitations

§5-10-27b. Federal Law Minimum Required Distributions

§5-10-27c. Direct Rollovers

§5-10-27d. Rollovers and Transfers to Purchase Service Credit Or

§5-10-28. Unified Accounting; Funds

§5-10-29. Members' Deposit Fund; Members' Contributions; Forfeitures

§5-10-30. Refund of Accumulated Contributions

§5-10-31. Employers Accumulation Fund; Employers Contributions

§5-10-31a. Retroactive Contributions to the Retirement System for Retroactive Service Credit Granted; One Year Period for Application

§5-10-32. Appropriations for State Contributions to Retirement System; Contributions for Members Paid From Special Funds or by Other Employers

§5-10-33. Contributions by Other Participating Public Employers; Withholding State Money to Satisfy Delinquencies

§5-10-34. Transfers to Retirement Reserve Fund

§5-10-35. Retirement Reserve Fund Created; Transfers From Fund on Reemployment

§5-10-36. Income Fund

§5-10-38. Investment of Moneys; Bonds of State Departments and Institutions to Be Offered First to Board of Public Works

§5-10-39. No Trustee, etc., Shall Gain From Investments of System

§5-10-40. Restricted Use of Retirement System Moneys

§5-10-41. Allowance of Regular Interest on Balances in Funds

§5-10-42. Fiscal or Plan Year of Retirement System

§5-10-43. Pro Rata Reduction of Annuities

§5-10-44. Correction of Errors; Underpayments; Overpayments

§5-10-45. Fraud; Penalty

§5-10-46. Right to Benefits Not Subject to Execution, etc.; Assignments Prohibited; Deductions for Group Insurance; Setoffs for Fraud; Exception for Certain Domestic Relations Orders

§5-10-47. Benefits Exempt From Taxes

§5-10-48. Reemployment After Retirement; Options for Holder of Elected Public Office

§5-10-49. Removal From Office

§5-10-50. Severability

§5-10-51. Withdrawal

§5-10-52. Specific Provisions Relating to Certain Members of the Legislature and Certain Service by Members of the Legislature

§5-10-53. Joint Study of State Retirement Systems; Report to Joint Committee on Government and Finance by Specified Date of Study Conclusions

§5-10-54. Termination of Benefits; Procedure

§5-10-55. Benefits Not to Be Forfeited if System Terminates