# W. Va. Code § 7-14D-3: Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C7_A14D_S3

## Section

- **Citation:** W. Va. Code § 7-14D-3
- **Heading:** Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions
- **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 3

## Text

There is hereby created the West Virginia Deputy Sheriffs Retirement System. The purpose of this system is to provide for the orderly retirement of deputy sheriffs who become superannuated because of age or permanent disability and to provide certain survivor death benefits, and it is contemplated that substantially all of the members of the retirement system shall be qualified public safety employees as defined in section two of this article. The retirement system constitutes a body corporate. All business of the system shall be transacted in the name of the West Virginia Deputy Sheriffs Retirement System. The board shall specify and adopt all actuarial assumptions for the plan at its first meeting of every calendar year or as soon thereafter as may be practicable, which assumptions shall become part of the plan.

## 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_S3. Check the current official text before relying on it. Not legal advice.