# W. Va. Code § 20-18-5: Article to be liberally construed; supplements federal social security; federal qualification requirements

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S5

## Section

- **Citation:** W. Va. Code § 20-18-5
- **Heading:** Article to be liberally construed; supplements federal social security; federal qualification requirements
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 20 / Article 18 / Section 5

## Text

(a) The provisions of this article shall be liberally construed to provide a general retirement system for Natural Resources Police Officers eligible to retire under the provisions of this plan. Nothing in this article may be construed to permit the state to substitute this plan for federal social security now in force in West Virginia.

(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. All start-up costs to modify the existing line of business computer system and all personnel salary, including benefits, shall be paid by the board from funds received by the board through gifts and bequests to the fund and any accretions and accumulations which may properly be paid into and become a part of the fund. The board may receive gifts and bequests for purposes of paying start-up costs as set forth in this subsection. The board may also receive gifts and additional contributions for the purpose of supplementing 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 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 §5-10D-1 of this code to assure compliance with the requirements of this section.

## Nearby sections

- [W. Va. Code § 20-18-1 §20-18-1. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S1.md)
- [W. Va. Code § 20-18-2 §20-18-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S2.md)
- [W. Va. Code § 20-18-3 §20-18-3. Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S3.md)
- [W. Va. Code § 20-18-4 §20-18-4. Creation and administration of West Virginia Natural Resources Police Officers Retirement System; specification of actuarial assumptions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S4.md)
- [W. Va. Code § 20-18-5 §20-18-5. Article to be liberally construed; supplements federal social security; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S5.md)
- [W. Va. Code § 20-18-6 §20-18-6. Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S6.md)
- [W. Va. Code § 20-18-7 §20-18-7. Creation of fund; investments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S7.md)
- [W. Va. Code § 20-18-8 §20-18-8. Members' contributions; employer contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S8.md)
- [W. Va. Code § 20-18-9 §20-18-9. Correction of errors; underpayments; overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S9.md)
- [W. Va. Code § 20-18-10 §20-18-10. Transfer from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S10.md)
- [W. Va. Code § 20-18-11 §20-18-11. Notice requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S11.md)
- [W. Va. Code § 20-18-12 §20-18-12. Retirement; commencement of benefits.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S12.md)
- [W. Va. Code § 20-18-13 §20-18-13. Federal law maximum benefit limitations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S13.md)
- [W. Va. Code § 20-18-14 §20-18-14. Federal law minimum required distributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S5. Check the current official text before relying on it. Not legal advice.