West Virginia Code § 8-22A-28

How a municipality or municipal subdivision becomes a participating
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public employer; duty to request referendum on Social Security coverage.
(a) Subject to §8-22-16 of this code, any municipality or municipal subdivision employing
municipal police officers or firefighters may by a majority of the members of its governing
body eligible to vote, elect to become a participating public employer and thereby include its
police officers and firefighters in the membership of the plan. The clerk or seecretary of each
municipality or municipal subdivision electing to become a participating public employer
shall certify the determination of the municipality or municipal subdivisrion by corporate
resolution to the Consolidated Public Retirement Board within 10 days from and after the
vote of the governing body. Separate resolutions are required for municipal police officers
and municipal firefighters. Once a municipality or municipal subdivision elects to participate
in the plan, the action is final and it may not, at a later date,t elect to terminate its
participation in the plan.
(b) On or before October 1, 2024, all participating employers shall submit a plan to the State
Auditor, as the designated state agency under the Social Security Act, to extend Social
Security benefits to members of the retiremenst system as authorized by §5-7-5 of this code
and applicable federal laws. The State Auditor shall assist the participating employers in
complying with the requirements for providing extension of Social Security benefits to
members of the retirement system. g

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