(a) The provisions of this article shall be liberally construed so as to provide a general retirement system for municipal police officers and firefighters eligible to retire under the provisions of this plan.
(b) The board shall administer the plan in accordance with its terms and may construe the terms and determine all questions arising in connection with the administration, interpretation and application of the plan. The board may sue and be sued, contract and be contracted with and conduct all the business of the system in the name of the plan. The board may employ those persons it considers necessary or desirable to administer the plan. The board shall administer the plan for the exclusive benefit of the members and their beneficiaries subject to the specific provisions of the plan.
(c) The plan is intended to meet the federal qualification requirements of Section 401(a) and related sections of the Internal Revenue Code as applicable to governmental plans. Notwithstanding any other provision of state law, the board shall administer the plan to fulfill this intent for the exclusive benefit of the members and their beneficiaries. Any provision of this article referencing or relating to these federal qualification requirements is effective as of the date required by federal law. The board may propose rules for promulgation and amend or repeal conflicting rules in accordance with the authority granted to the board pursuant to section one, article ten-d, chapter five of this code to assure compliance with the requirements of this section.
Structure West Virginia Code
Chapter 8. Municipal Corporations
Article 22A. West Virginia Municipal Police Officers and Firefighters Retirement System
§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-13. Rollovers and Transfers to Repay Withdrawn Contributions
§8-22A-14. Retirement Benefits
§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-22. Additional Death Benefits and Scholarships - Dependent Children
§8-22A-24. Double Death Benefits Prohibited
§8-22A-26. Fraud; Penalties; and Repayment
§8-22A-27. Credit Toward Retirement for Member's Military Service; Qualified Military Service
§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