West Virginia Code § 5-10-51

Withdrawal
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The police department and/or fire department of any municipality of this state, which
municipality is a participating employer as defined in section two (5)) hereof, may withdraw
its firemen and/or policemen from the West Virginia Public Employees Retirement System
provided the following conditions are met:
(1) City council, by appropriate ordinance, permits all of its policemen of its police
department and/or all of its firemen of its fire department to withdraw from the system.
(2) Each member of its police department and/or fire departmenut so withdrawing from the
retirement system must execute a release of all claims against the West Virginia Public
Employees Retirement System.
(3) Before any such withdrawal shall be effective, the caonsulting actuary to the retirement
system shall compute all past, present and future liabilities and the municipality shall pay
the retirement system for all such liabilities beforel any withdrawal shall be effective; after
an effective withdrawal, pursuant to the termss hereof, if additional liabilities of a
municipality are discovered, the board of trustees shall certify such sums due the retirement
system and the municipality shall thereafteir forthwith pay said sum due the system.
(4) Compliance with rules and regulations as the board of trustees may from time to time
promulgate supplementing the above conditions.

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