West Virginia Code
Article 14D. Deputy Sheriff Retirement System Act
§7-14D-28. Pro Rata Reduction of Annuities

Any provision in this article to the contrary notwithstanding, if at the end of any fiscal year the total of the annuities paid from the retirement fund during the said fiscal year is more than ten percent of the sum of the balances in the fund at the end of the said fiscal year, the said annuities payable in the next ensuing fiscal year shall be reduced, pro rata, so that the sum of the annuities so reduced shall not exceed ten percent of the sum of the said balances in the fund. The said pro rata reduction shall be applied to all annuities payable in the said ensuing fiscal year.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 14D. Deputy Sheriff Retirement System Act

§7-14D-1. Short Title

§7-14D-2. Definitions

§7-14D-2a. Meaning of Terms

§7-14D-3. Creation and Administration of West Virginia Deputy Sheriffs Retirement System; Specification of Actuarial Assumptions

§7-14D-4. Article to Be Liberally Construed; Supplements Federal Social Security; Federal Qualification Requirements

§7-14D-5. Members

§7-14D-6. Creation of Fund; Investments

§7-14D-7. Members Contributions; Employer Contributions

§7-14D-7a. Correction of Errors; Underpayments; Overpayments

§7-14D-8. Transfer From Public Employees Retirement System

§7-14D-8a. Notice Requirements; Test Case

§7-14D-9. Retirement; Commencement of Benefits

§7-14D-9a. Federal Law Maximum Benefit Limitations

§7-14D-9b. Federal Law Minimum Required Distributions

§7-14D-9c. Direct Rollovers

§7-14D-9d. Rollovers and Transfers to Purchase Service Credit or Repay Withdrawn Contributions

§7-14D-10. Retirement Credited Service Through Member's Use, as Option, of Accrued Annual or Sick Leave Days

§7-14D-11. Retirement Benefits

§7-14D-12. Annuity Options

§7-14D-13. Refunds to Certain Members Upon Discharge or Resignation; Deferred Retirement; Preretirement Death; Forfeitures

§7-14D-14. Awards and Benefits for Disability Duty Related

§7-14D-15. Same -- Due to Other Causes

§7-14D-16. Awards and Benefits for Disability -- Physical Examinations; Termination of Disability

§7-14D-17. Prior Disability

§7-14D-18. Awards and Benefits to Surviving Spouse -- When Member Dies in Performance of Duty, etc.

§7-14D-19. Awards and Benefits to Surviving Spouse When Member Dies From Nonservice-Connected Causes

§7-14D-20. Additional Death Benefits and Scholarships - Dependent Children

§7-14D-21. Burial Benefit

§7-14D-22. Double Death Benefits Prohibited

§7-14D-23. Loans to Members

§7-14D-24. Service as Sheriff

§7-14D-24a. Return to Covered Employment by Retired Member

§7-14D-25. Exemption From Taxation, Garnishment and Other Process; Exception for Certain Qualified Domestic Relations Orders

§7-14D-26. Fraud; Penalties; and Repayment

§7-14D-27. Credit Toward Retirement for Member's Prior Military Service; Credit Toward Retirement When Member Has Joined Armed Forces in Time of Armed Conflict; Qualified Military Service

§7-14D-28. Pro Rata Reduction of Annuities

§7-14D-29. Effective Date; Report to Joint Committee on Government and Finance; Special Starting Date for Benefits

§7-14D-30. Limitation of County Liability

§7-14D-31. Benefits Not Forfeited if System Terminates

§7-14D-32. Severability