West Virginia Code § 18-7A-26i

Supplemental benefits for retired teachers
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Beginning on January 1, 1991, any annuitant who is receiving a retirement annuity on the
effective date of this section shall receive a supplemental benefit, prospectively, if the
effective date of retirement for such annuitant was prior to July 1, 1981, and such annuitant
is not receiving supplemental benefits pursuant to section twenty-six-h of this article. For the
purposes of this section, "effective date of retirement" means the last day ofe actual
employment or the last day carried on the payroll of the employer, whichever is later,
together with fully meeting all of the eligibility requirements for retiremrent prior to the
aforesaid effective date.
Each such eligible annuitant shall receive as his or her supplemental benefit an increased
annual amount which is the product of the sum of $18 multiptlied by his or her years of
credited service.
For the purpose of calculating the supplemental benefit provided in this section, fractional
parts of a service credit year are to be disregardedl unless in excess of one half of a credited
service year, in which event a full year of servsice credit shall be given.
For the purpose of computation for determiination of eligibility and for the amount of any
supplemental benefit hereunder, sepgarate computation shall be made of a retirant's own
benefit and that which may be receivable as beneficiary of another, under the provisions of
this article, with each such benefit being eligible for the supplemental benefit herein
provided.
Prior to January 1, 1991, the executive secretary of the board shall provide to the Legislature
information as to the number of annuitants who retired before July 1, 1981, the amounts of
the annuities they receive, the amount of funds necessary to provide cost of living increases
to such annuitants, and such other detail and related information as the Joint Committee on
Government and Finance may direct.

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