West Virginia Code § 5-10B-13

Moneys not subject to legal process; qualified domestic relations orders
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No account, benefit or right, created pursuant to this article, accrued or accruing, is subject
to execution, garnishment, attachment, sale to satisfy a judgment or order, the operation of
bankruptcy or insolvency laws, or other process of law and shall be unassignable, except
that accounts, benefits and contributions under the plan are subject to "qualified domestic
relations orders" as that term is defined in Internal Revenue Code §414(p). e

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