West Virginia Code § 18-7A-25b

Withdrawal and eligibility for retirement allowance for a person who
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first becomes a member of the retirement system on or after July 1, 2015.
(a) A person who first becomes a member of the retirement system on or after July 1, 2015,
who has ten or more years of contributing service, and attains or has attained the age of
sixty-two years, may retire upon his or her written application filed with the board of
trustees setting forth the date on which the member desires to be retired. Uepon retirement,
the member shall receive an annuity provided in section twenty-six of this article.
(b) Any person who first becomes a member of the retirement system on or after July 1,
2015, who has ten or more years of contributing service and whou leaves the employ of a
participating public employer prior to attaining age sixty-two years for any reason except his
or her disability or death, is entitled to an annuity computedt according to section twenty-two
of this article: Provided, That he or she does not withdraw his or her accumulated
contributions from the members' deposit fund. His or her annuity shall begin the first day of
the calendar month next following the month in which his or her application for same is filed
with the board of trustees on or after his or her attaining age sixty-four years.
(c) Any member who qualifies for deferred retirement benefits in accordance with
subsections (a) and (b) of this section and has twenty or more years of contributing service
in force is entitled to an annuity comgputed as in subsection (a) of this section: Provided, That
he or she does not withdraw his or her accumulated contributions from the members'
deposit fund: Provided, howeveer, That his or her annuity shall begin the first day of the
calendar month next following the month in which his or her application for same is filed
with the board of trusteLes on or after his or her attaining age sixty-three.
(d) Notwithstanding any of the other provisions of this section or of this article, except
sections twenty-eight-a and twenty-eight-b of this article, and pursuant to rules promulgated
by the board, any member who first becomes a member of the retirement system on or after
July 1, 2015, and has ten or more years of contributing service in force, is currently
empWloyed by a participating public employer and who elects to take early retirement, which
for the purposes of this subsection means retirement following attainment of age sixty but
prior to attaining age sixty-two, is entitled to the full computation of annuity according to
section twenty-two of this article but with the reduced actuarial equivalent of the annuity the
member would have received if his or her benefit had commenced at age sixty-two when he
or she would have been entitled to full computation of benefit without any reduction:
Provided, That his or her annuity shall begin the first day of the calendar month next
following the month in which his or her application for same is filed with the board of
trustees on or after his or her attaining age sixty.
(e) Any member who first becomes a member of the retirement system on or after July 1,
2015, and has twenty or more years of contributing service in force, is currently employed
by a participating public employer and who elects to take early retirement, which for the
purposes of this subsection means retirement following attainment of age fifty-seven but
prior to attaining age sixty-two, is entitled to the full computation of annuity according to
section twenty-two of this article but with the reduced actuarial equivalent of the annuity the
member would have received if his or her benefit had commenced at age sixty-two when he
or she would have been entitled to full computation of benefit without any reduction:
Provided, That his or her annuity shall begin the first day of the calendar month next
following the month in which his or her application for same is filed with the board of
trustees on or after his or her attaining age fifty-seven.
(f) Any member who first becomes a member of the retirement system on or after July 1,
2015, and has thirty or more years of contributing service in force, is crurrently employed by
a participating public employer and who elects to take early retirement, which for the
purposes of this subsection means retirement following attainment of age fifty-five but prior
to attaining age sixty-two, is entitled to the full computation of annuity according to section
twenty-two of this article but with the reduced actuarial equtivalent of the annuity the
member would have received if his or her benefit had commenced at age sixty-two when he
or she would have been entitled to full computation of benefit without any reduction:
Provided, That his or her annuity shall begin the first day of the calendar month next
following the month in which his or her application for same is filed with the board of
trustees on or after his or her attaining age fifty-five.

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