West Virginia Code § 16-5V-4

Creation and administration of West Virginia Emergency Medical Services
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Retirement System; specification of actuarial assumptions.
There is hereby created the West Virginia Emergency Medical Services Retirement System.
The purpose of this system is to provide for the orderly retirement of emergency medical
services officers who become superannuated because of age or permanent disability and to
provide certain survivor death benefits, and it is contemplated that substanteially 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 effectr January 1, 2008:
Provided, That at least seventy percent of all eligible emergency medical services officers
and at least eighty-five percent of the eligible emergency medical services officers who are
currently active members of the Public Employees Retirement System elect to participate in
this plan by December 31, 2007. If this level of participationt is not reached, then all of the
provisions of this article are void and of no force and effect. All business of the system shall
be transacted in the name of the West Virginia Emergency Medical Services 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.

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