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West Virginia Code

14D

Deputy Sheriff Retirement System Act.

7-14D-1Short title.7-14D-2Definitions.7-14D-2aMeaning of terms.7-14D-3Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions.7-14D-4Article to be liberally construed; supplements federal social security; federal qualification requirements.7-14D-5Members.7-14D-6Creation of fund; investments.7-14D-7Members’ contributions; employer contributions.7-14D-7aCorrection of errors; underpayments; overpayments.7-14D-8Transfer from Public Employees Retirement System.7-14D-8aNotice requirements; test case.7-14D-9Retirement; commencement of benefits.7-14D-9aFederal law maximum benefit limitations.7-14D-9bFederal law minimum required distributions.7-14D-9cDirect rollovers.7-14D-9dRollovers and transfers to purchase service credit or repay withdrawn contributions.7-14D-10Retirement credited service through member's use, as option, of accrued annual or sick leave days.7-14D-11Retirement benefits.7-14D-12Annuity options.7-14D-13Refunds to certain members upon discharge or resignation; deferred retirement; preretirement death; forfeitures.7-14D-14Awards and benefits for disability – duty related.7-14D-15Same – Due to other causes.7-14D-16Awards and benefits for disability -- Physical examinations; termination of disability.7-14D-17Prior disability.7-14D-18Awards and benefits to surviving spouse – When member dies in performance of duty, etc.7-14D-19Awards and benefits to surviving spouse – when member dies from nonservice-connected causes.7-14D-20Additional death benefits and scholarships - dependent children.7-14D-21Burial benefit.7-14D-22Double death benefits prohibited.7-14D-23Loans to members.7-14D-24Service as sheriff.7-14D-24aReturn to covered employment by retired member.7-14D-25Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders.7-14D-26Fraud; penalties; and repayment.7-14D-27Credit 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-28Pro rata reduction of annuities.7-14D-29Effective date; report to joint committee on government and finance; special starting date for benefits.7-14D-30Limitation of county liability.7-14D-31Benefits not forfeited if system terminates.7-14D-32Severability.