West Virginia Code § 8-22A-27a

Credit toward retirement for member's accrued annual or sick leave
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days.
(a) For purposes of this section, an annual leave or sick leave day shall be the equivalent of
eight hours of leave.
(b) Any member accruing annual leave or sick leave days may, after the effective date of this
section, elect to use the days which stand to the member's credit with the member's last
covered employment employer at the time of retirement to acquire additional credited
service in this retirement system. The days shall be applied on the basis of one days' credit
granted for each one day of accrued annual or sick leave days, wuith each month of
retirement service credit to equal 20 days and with any remainder of 10 days or more to
constitute a full month of additional credit and any remaindetr of less than 10 days to be
dropped and not used, notwithstanding any provisions of this code to the contrary. The
credited service shall be allowed and not considered to controvert the requirement of no
more than 12 months' credited service in any year's period.
(c) Members employed by any covered employsment employer with a policy for the accrual of
unused sick and annual leave which is more generous than that of the State of West Virginia
for its state agency employees shall receive service credit only for accrued unused sick and
annual leave as provided for by the gState of West Virginia for state employees who are
covered by the rules of the West Virginia Division of Personnel. If the member is paid in a
lump sum for accrued unused eleave, the Board shall not consider the lump sum payment as
annual compensation in computing a member's final average salary.

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