Home/West Virginia/Statutes/Ch. 5: GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC/Art. 10B: GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLANS/§ 5-10B-14
West Virginia Statutes

§ 5-10B-14 — Roth accounts

West Virginia § 5-10B-14
JurisdictionWest Virginia
Ch. 5GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC
Art. 10BGOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLANS

This text of West Virginia § 5-10B-14 (Roth accounts) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 5-10B-14 (2026).

Text

The Treasurer or any public employer may authorize Roth accounts within the plan in accordance with the Internal Revenue Code, including, without limitation, conversions, deferrals, rollovers and transfers.

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Legislative History

2013 Reg. Sess., HB2837

Nearby Sections

15
§ 5-1-1
Arrest or deportation of persons during war
§ 5-1-13
Construction of §§5-1-7 to 5-1-13; severability; how cited
§ 5-1-14
Rewards for arrest of criminals or in case of assault on or assassination of judge; employment of detectives
§ 5-1-15
Return of warrants issued by Governor
§ 5-1-16
Remission of fines and penalties; commutation of
§ 5-1-16a
Expungement of criminal record upon full and unconditional pardon
§ 5-1-17
When Governor may remit fine or penalty
§ 5-1-18
Payments from civil contingent fund
§ 5-1-19
Temporary loans
§ 5-1-2
Arrest of persons aiding enemy or insurgents
§ 5-1-20
Reports to the Governor; form and contents; transmission to the Legislature; special reports
§ 5-1-21
Printing and distribution of biennial messages; distribution of legislative journals
§ 5-1-22
Vacancies in offices filled by appointment of Governor; Senate action; bond requirements; filling vacancies in other appointive offices
§ 5-1-23
Securing congressional appropriations when Legislature not in session; powers of designated state agency; transfers of appropriation items by Governor
§ 5-1-24
Appointment of assistant Attorney General to perform duties for Governor; compensation
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Bluebook (online)
West Virginia § 5-10B-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/5/5-10B-14.