West Virginia Code § 7-14D-10

Retirement credited service through member's use, as option, of accrued
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annual or sick leave days.
Any member accruing annual leave or sick leave days may, after the effective date of this
section, elect to use the days at the time of retirement to acquire additional credited service
in this retirement system: Provided, That the accrued annual or sick leave may not be used
to purchase health insurance under the Public Employees Insurance Agencye until the
member reaches the age of fifty-five. The days shall be applied on the basis of two workdays'
credit granted for each one day of accrued annual or sick leave days, writh each month of
retirement service credit to equal twenty workdays and with any remainder of ten workdays
or more to constitute a full month of additional credit and any remainder of less than ten
workdays to be dropped and not used, notwithstanding any provisions of the code to the
contrary. The credited service shall be allowed and not constidered to controvert the
requirement of no more than twelve months' credited service in any year's period.

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