West Virginia Statutes
§ 15-2-47 — Federal qualification requirements
This retirement system is intended to meet the requirements of Section 401(a) of the Internal Revenue Code as applicable to governmental plans. Notwithstanding any other provision of state law, the board shall administer the retirement system 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 shall be effective as of the date required by federal law. The board may promulgate rules and amend or repeal conflicting rules in accordance with the authority granted to the board pursuant to section one, article ten-d of chapter five to assure compliance with this section.
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Legislative History
2000 Reg. Sess., SB652
Nearby Sections
15
§ 15-1-1
Definitions§ 15-1-2
Commander in chief§ 15-1-3
Regulations§ 15-1-5
Active service -- United States§ 15-1-6
Federal law and regulations§ 15-10-1
Short title§ 15-10-2
Legislative findings§ 15-10-3
Definitions§ 15-10A-1
Legislative findings§ 15-10A-2
Reemployment of law-enforcement officers