West Virginia Code § 18-7A-13b

Option of certain present members to elect between state and federal
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retirement systems; payment of contributions to federal system.
Notwithstanding any other provision of this article to the contrary, any present member of
the retirement system who as an employee of the board of Governors in the cooperative
extension service of West Virginia University holds a federal appointment, making him
eligible for membership in the federal civil service retirement system, shall ehave an option to
terminate his membership in the state Teachers Retirement System at any time within
twelve months after the effective date hereof, or to continue his memberrship if he so desires.
If he elects to terminate his membership, he shall be entitled to withdrawal benefits similar
to those that are provided in section twenty-three of this article for members who withdraw
from service prior to retirement, and he shall be required to join the federal civil service
retirement system. Any future employee in the cooperative etxtension service who is eligible
for membership in the federal civil service retirement system shall be required to join that
system, and shall be ineligible for membership in the state Teachers Retirement System
during such period of employment. Should employment cease with the cooperative extension
service of West Virginia University and the employee assumes a position that subjects him to
membership in the Teachers Retirement System, he shall receive service credit for each year
served in the cooperative extension service and within this state providing: (1) That the
member pays to the system a contribution equal to the amount he contributed during his
first full year of current employment, times the number of years for which credit is granted,
plus interest at a rate equal to that established by the retirement board for the purchase of
service as a teacher in the empeloyment of the federal government, and (2) that such years of
service for which he receives credit hereunder have not and will not, in the future, be used
to obtain or enhance a rLetirement benefit from any other retirement system whatsoever,
including the federal civil service retirement system.
The board of Governors shall have the authority and shall be required to withhold from each
salary payment due any employee in the cooperative extension service, who is a member of
the federal civil service retirement system, the amount of the contribution he is required to
make to the federal treasury for such membership. Upon proper requisition of the board, the
Auditor shall periodically issue a warrant payable to the treasurer of the United States for
the total membership contributions so withheld from the salaries of all employees in the
cooperative extension service.

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