# W. Va. Code § 7-14D-2A: Meaning of terms

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S2A

## Section

- **Citation:** W. Va. Code § 7-14D-2A
- **Heading:** Meaning of terms
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 7 / Article 14D / Section 2A

## Text

Any term used in this article has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required. Any reference in this article to the Internal Revenue Code means the Internal Revenue Code of 1986, as it has been amended.

## Nearby sections

- [W. Va. Code § 7-14D-1 §7-14D-1. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S1.md)
- [W. Va. Code § 7-14D-2 §7-14D-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S2.md)
- [W. Va. Code § 7-14D-2A §7-14D-2a. Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S2A.md)
- [W. Va. Code § 7-14D-3 §7-14D-3. Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S3.md)
- [W. Va. Code § 7-14D-4 §7-14D-4. Article to be liberally construed; supplements federal social security; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S4.md)
- [W. Va. Code § 7-14D-5 §7-14D-5. Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S5.md)
- [W. Va. Code § 7-14D-6 §7-14D-6. Creation of fund; investments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S6.md)
- [W. Va. Code § 7-14D-7 §7-14D-7. Members’ contributions; employer contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S7.md)
- [W. Va. Code § 7-14D-7A §7-14D-7a. Correction of errors; underpayments; overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S7A.md)
- [W. Va. Code § 7-14D-8 §7-14D-8. Transfer from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S8.md)
- [W. Va. Code § 7-14D-8A §7-14D-8a. Notice requirements; test case.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S8A.md)
- [W. Va. Code § 7-14D-9 §7-14D-9. Retirement; commencement of benefits.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S9.md)
- [W. Va. Code § 7-14D-9A §7-14D-9a. Federal law maximum benefit limitations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S9A.md)
- [W. Va. Code § 7-14D-9B §7-14D-9b. Federal law minimum required distributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S9B.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S2A. Check the current official text before relying on it. Not legal advice.