West Virginia Code
Article 22A. West Virginia Municipal Police Officers and Firefighters Retirement System
§8-22A-16. Refunds to Certain Members on Discharge or Resignation; Deferred Retirement; Preretirement Death; Forfeitures

(a) Any member who terminates covered employment and is not eligible to receive disability benefits under this article is, by written request filed with the board, entitled to receive from the fund the members accumulated contributions. Except as provided in subsection (b) of this section, on withdrawal, the member shall forfeit his or her accrued benefit and cease to be a member.
(b)(1) Any member who ceases employment in covered employment and active participation in this plan and who thereafter becomes reemployed in covered employment may not receive any credited service for any prior accumulated contributions withdrawn from the plan unless following his or her return to covered employment and active participation in this plan, the member redeposits in the fund the amount of the accumulated contributions withdrawn from previous covered employment, together with interest on the accumulated contributions at the rate determined by the board from the date of withdrawal to the date of redeposit. On repayment he or she shall receive the same credit on account of his or her former covered employment as if no refund had been made.
(2) The repayment authorized by this subsection shall be made in a lump sum within 60 months of the police officers or firefighters reemployment in covered employment.
(c) Every member who completes 60 months of regular contributory service may, on cessation of covered employment, either withdraw his or her accumulated contributions in accordance with this section or choose not to withdraw his or her accumulated contribution and receive retirement income payments, if eligible, on attaining normal retirement age.
(d) If a member dies from any cause other than those specified in 8-22A-20 of this code and does not have 10 or more years of credited service, the members accumulated contributions may be paid to a named beneficiary or beneficiaries. If no beneficiary is named, then the accumulated contributions shall be paid to the estate of the deceased member.
(e) Notwithstanding any other provision of this article, forfeitures under the plan may not be applied to increase the benefits any member would otherwise receive under the plan.

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