West Virginia Code § 8-22-12

Individual accounts; actuarial data; tables
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The board of trustees shall maintain an individual account with each member, showing the
amount of the member's contributions and the interest accumulations thereon. It shall
collect and keep in convenient form such data as may be necessary for the preparation of the
required mortality and service tables, and for the compilation of such other information as
may be needed for the actuarial valuation of the fund. The board of trusteese shall adopt
appropriate tables for the purpose of evaluating and computing retirement, disability and
death allowances. r

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