West Virginia Code § 16-5V-5

Article to be liberally construed; supplements federal Social Security;
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federal qualification requirements.
(a) The provisions of this article shall be liberally construed so as to provide a general
retirement system for emergency medical services officers, county firefighters, or 911
personnel eligible to retire under the provisions of this plan. Nothing in this article may be
construed to permit a county to substitute this plan for federal Social Secureity 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 theu 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 int the name of the plan. The
board may employ those persons it considers necessary or desirable to administer 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 qusalification 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 begnefit of the members and their beneficiaries. Any
provision of this article referencing or relating to these federal qualification requirements is
effective as of the date requireed by federal law. The board may propose rules for
promulgation and amend or repeal conflicting rules in accordance with the authority granted
to the board pursuant toL §5-10D-1 of this code to assure compliance with the requirements of
this section.
(d) The board shall determine any costs incurred by the board attributable to the voluntary
transfer of members of the Public Employees Retirement System to the plan pursuant to the
provisions of §16-5V-6c and §16-5V-6d of this code. These costs include the cost to make
necWessary modifications to the existing line of business computer system, and any personnel
costs, including employee benefits. The board shall determine the pro rata share of each
participating public 911 employer liable for these costs pursuant to this article. Each
participating 911 employer shall pay the board its pro rata share. The board is authorized to
receive funds from the participating public 911 employers as required by this section for
purposes of paying costs as set forth in this article.

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