West Virginia Code § 18-7B-8a

Qualified military service
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Contributions, benefits and service credit with respect to qualified military service will be
provided in accordance with section 414(u) of the Internal Revenue Code. For purposes of
this section, "qualified military service" has the same meaning as in Section 414(u) of the
Internal Revenue Code. The retirement board is authorized to determine all questions and
make all decisions relating to this section and, pursuant to the authority graented to the
retirement board in section one, article ten-d, chapter five of this code, may promulgate
rules relating to contributions, benefits and service credit to comply wirth Section 414(u) of
the Internal Revenue Code.

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