West Virginia Code
Article 22A. West Virginia Municipal Police Officers and Firefighters Retirement System
§8-22A-13. Rollovers and Transfers to Repay Withdrawn Contributions

(a) Notwithstanding any provision of this article to the contrary that would otherwise prohibit or limit rollovers and plan transfers to this system, the plan shall accept the following rollovers and plan transfers on behalf of a member solely for the purpose of the repayment of withdrawn or refunded contributions, in whole and in part, with respect to a previous forfeiture of service credit as otherwise provided in this article: (1) One or more rollovers within the meaning of Section 408(d)(3) of the Internal Revenue Code from an individual retirement account described in Section 408(a) of the Internal Revenue Code or from an individual retirement annuity described in Section 408(b) of the Internal Revenue Code; (2) one or more rollovers described in Section 402(c) of the Internal Revenue Code from a retirement plan that is qualified under Section 401(a) of the Internal Revenue Code or from a plan described in Section 403(b) of the Internal Revenue Code; (3) one or more rollovers described in Section 457(e)(16) of the Internal Revenue Code from a governmental plan described in Section 457 of the Internal Revenue Code; or (4) direct trustee-to-trustee transfers or rollovers from a plan that is qualified under Section 401(a) of the Internal Revenue Code, from a plan described in Section 403(b) of the Internal Revenue Code or from a governmental plan described in Section 457 of the Internal Revenue Code: Provided, That any rollovers or transfers pursuant to this section shall be accepted by the system only if made in cash or other asset permitted by the board and only in accordance with such policies, practices and procedures established by the board from time to time. For purposes of this section, "repayment of withdrawn or refunded contributions" means the payment into the retirement system of the funds required pursuant to this article for the reinstatement of service credit previously forfeited on account of any refund or withdrawal of contributions permitted in this article, as set forth in Section 415(k)(3) of the Internal Revenue Code.
(b) Nothing in this section may be construed as permitting rollovers or transfers into this system or any other system administered by the retirement board other than as specified in this section and no rollover or transfer shall be accepted into the system in an amount greater than the amount required for the repayment of withdrawn or refunded contributions.
(c) Nothing in this section shall be construed as permitting the repayment of withdrawn or refunded contributions except as otherwise permitted in this article.

Structure West Virginia Code

West Virginia Code

Chapter 8. Municipal Corporations

Article 22A. West Virginia Municipal Police Officers and Firefighters Retirement System

§8-22A-1. Title

§8-22A-2. Definitions

§8-22A-3. Meaning of Terms

§8-22A-4. Creation and Administration of West Virginia Municipal Police Officers and Firefighters Retirement System; Specification of Actuarial Assumptions

§8-22A-5. Article to Be Liberally Construed; Board to Administer Plan; Federal Qualification Requirements

§8-22A-6. Members

§8-22A-7. Creation of Fund; Investments; Actuarial Valuations

§8-22A-8. Members' Contributions; Employer Contributions

§8-22A-8a. Correction of Errors; Underpayments; Overpayments

§8-22A-9. Retirement; Commencement of Benefits; Insurance Requirements During Early Period

§8-22A-10. Federal Law Maximum Benefit Limitations

§8-22A-11. Federal Law Minimum Required Distributions

§8-22A-12. Direct Rollovers

§8-22A-13. Rollovers and Transfers to Repay Withdrawn Contributions

§8-22A-14. Retirement Benefits

§8-22A-15. Annuity Options

§8-22A-16. Refunds to Certain Members on Discharge or Resignation; Deferred Retirement; Preretirement Death; Forfeitures

§8-22A-17. Awards and Benefits for Disability Duty Related; Exception During Early Period

§8-22A-18. Awards and Benefits for Disability Due to Other Causes; Exception During Early Period

§8-22A-19. Same -- Physical Examinations; Recertification; Termination of Disability

§8-22A-20. Awards and Benefits to Surviving Spouse -- When Member Dies in Performance of Duty, etc.; Exception During Early Period

§8-22A-21. Awards and Benefits to Surviving Spouse -- When Member Dies From Nonservice-Connected Causes

§8-22A-22. Additional Death Benefits and Scholarships - Dependent Children

§8-22A-23. Burial Benefit

§8-22A-24. Double Death Benefits Prohibited

§8-22A-25. Right to Benefits Not Subject to Execution, etc.; Assignments Prohibited; Deductions for Group Insurance; Setoffs for Fraud; Exception for Certain Domestic Relations Orders; Assets Exempt From Taxes

§8-22A-26. Fraud; Penalties; and Repayment

§8-22A-27. Credit Toward Retirement for Member's Military Service; Qualified Military Service

§8-22A-28. How a Municipality or Municipal Subdivision Becomes a Participating Public Employer; Duty to Request Referendum on Social Security Coverage

§8-22A-29. Effective Date; Special Starting Date for Benefits; Provisions Governing Health Care Benefits for Retirees Age Fifty to Fifty-Five

§8-22A-30. Limitation of Employer Liability

§8-22A-31. Benefits Not Forfeited if System Terminates

§8-22A-32. Membership Retroactive in Certain Circumstances

§8-22A-33. Special Authorization for Municipal Police or Firefighters Hired After July 1, 2015

§8-22A-34. Return to Covered Employment by Retirant

§8-22A-35. Severability