The Treasurer or any public employer may authorize Roth accounts within the plan in accordance with the Internal Revenue Code, including, without limitation, conversions, deferrals, rollovers and transfers.
Structure West Virginia Code
Article 10B. Government Employees Deferred Compensation Plans
§5-10B-3. Powers; Contracts; Meetings
§5-10B-3a. Automatic Enrollment
§5-10B-4. Responsibility for Implementing Plans -- Payroll Reductions -- Billing and Administration
§5-10B-6. Program Supplemental
§5-10B-7. Other Benefits Unaffected by Deferred Compensation Plan
§5-10B-8. Federal and State Income Tax
§5-10B-9. Liabilities of State of West Virginia or Political Subdivisions
§5-10B-10. Deferred Compensation Plan Funds Held in Trust
§5-10B-10a. Matching Contribution Program
§5-10B-11. Deferred Compensation Administrative Account
§5-10B-12. Confidential Information Exempt From Disclosure
§5-10B-12a. Disclosure of Information to the Treasurer for Operation of the Plan
§5-10B-13. Moneys Not Subject to Legal Process; Qualified Domestic Relations Orders