# W. Va. Code § 8-22A-4: Creation and administration of West Virginia Municipal Police Officers and Firefighters Retirement System; specification of actuarial assumptions

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S4

## Section

- **Citation:** W. Va. Code § 8-22A-4
- **Heading:** Creation and administration of West Virginia Municipal Police Officers and Firefighters 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 8 / Article 22A / Section 4

## Text

There is hereby created the West Virginia Municipal Police Officers and Firefighters Retirement System. The purpose of this system is to provide for the orderly retirement of certain police officers and firefighters who become superannuated because of age or permanent disability and to provide certain survivor death benefits. 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 shall come into effect January 1, 2010: Provided, That if the number of members in the system are fewer than one hundred on January 1, 2017, then all of the provisions of this article are void and of no force and effect, and memberships in the system will be merged into the Emergency Medical Services Retirement System created in article five-v, chapter sixteen of this code. If merger is required, the board shall take all necessary steps to see that the voluntary transfers of persons and assets authorized by this article do not affect the qualified status with the Internal Revenue Service of either retirement plan. All business of the system shall be transacted in the name of the West Virginia Municipal Police Officers and Firefighters 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 § 8-22A-1 §8-22A-1. Title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S1.md)
- [W. Va. Code § 8-22A-2 §8-22A-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S2.md)
- [W. Va. Code § 8-22A-3 §8-22A-3. Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S3.md)
- [W. Va. Code § 8-22A-4 §8-22A-4. Creation and administration of West Virginia Municipal Police Officers and Firefighters Retirement System; specification of actuarial assumptions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S4.md)
- [W. Va. Code § 8-22A-5 §8-22A-5. Article to be liberally construed; board to administer plan; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S5.md)
- [W. Va. Code § 8-22A-6 §8-22A-6. Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S6.md)
- [W. Va. Code § 8-22A-7 §8-22A-7. Creation of fund; investments; actuarial valuations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S7.md)
- [W. Va. Code § 8-22A-8 §8-22A-8. Members' contributions; employer contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S8.md)
- [W. Va. Code § 8-22A-8A §8-22A-8a. Correction of errors; underpayments; overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S8A.md)
- [W. Va. Code § 8-22A-9 §8-22A-9. Retirement; commencement of benefits; insurance requirements during early period.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S9.md)
- [W. Va. Code § 8-22A-10 §8-22A-10. Federal law maximum benefit limitations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S10.md)
- [W. Va. Code § 8-22A-11 §8-22A-11. Federal law minimum required distributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S11.md)
- [W. Va. Code § 8-22A-12 §8-22A-12. Direct rollovers.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S12.md)
- [W. Va. Code § 8-22A-13 §8-22A-13. Rollovers and transfers to repay withdrawn contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C8_A22A_S4. Check the current official text before relying on it. Not legal advice.