SB 712 — Relating to retirement provisions of systems managed by CPRB

Upon the retirant’s acceptance of either temporary full-time or temporary part-time such employment, the employer shall notify the board, in writing, of the retirant’s subsequent employment.

(a) The payment of benefits under the retirement system to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than the required beginning date, in accordance with regulations prescribed Eng SB 712 under §401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his or her beneficiary or over a period not extending beyond the life expectancy Enr SB 712 of the member and his or her beneficiary:

or EngEnr SB 712 (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, distributions are to commence on or before the later of:

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §5-10-2 of this code;

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member EngEnr SB 712 would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§5-10-2 Juneof 30,this 1949);code;

(3) EngEnr SB 712 "former employee of the Legislature" means any person who has retired from employment with the Legislature and who has at least 10 years’ contributing service with the Legislature;

EngEnr SB 712 (2) Notwithstanding the provisions of subsection (c) of this section, a retired magistrate who is recalled and assigned to temporary service as a senior magistrate by the West Virginia Supreme Court of Appeals may receive per diem compensation pursuant to the requirements of §50-1-6a of this code while continuing to receive his or her annuity, subject to the provisions of subsection (i) of this section.

(f) Subject to the provisions of subsection (i) of this section, a member who is participating in the system simultaneously as both a regular, full-time employee of a participating public EngEnr SB 712 employer, and as an elected or appointed member of the legislative body of the state or any political subdivision, may, upon meeting the age and service requirements of this article, elect to retire from his or her regular full-time state employment and may commence to receive an annuity from the system without terminating his or her position as a member of the legislative body of the state or political subdivision:

This subsection is only applicable if the retired employee meets the minimum qualifications of the position, has been retired for at least 60 days, and is hired to fill an existing EngEnr SB 712 child protective services or adult protective services vacancy.

Public employers participating in the Emergency Medical Services Retirement System shall pick-up and pay the contributions which the employees are required by law to make EngEnr SB 712 to the system in which they are members for all compensation earned by its member employees beginning January 1, 2008.

In no event shall any employee of a participating public employer EngEnr SB 712 have the right to opt out of pick-up or to elect to receive the picked-up and contributed amounts directly instead of having them paid by the participating public employer into the retirement system pursuant to this article.

(a) Effective on or after January 1, 2007, any Any eligible retired public safety officer who is a participant or member under any eligible retirement plan administered by the board may voluntarily elect to have amounts from an eligible retirement plan distributed in order to pay for qualified health insurance premiums to the eligible retired public safety officer in order to pay for his or her qualified health insurance premiums directly to his or her insurance provider.

Alternatively, any eligible retired public safety officer who is a participant or member under any eligible retirement plan administered by the board may voluntarily elect to have amounts from an eligible retirement plan deducted and paid by the board directly to the West Virginia Public Employees Insurance Agency in order to pay for qualified health insurance premiums owed by Eng SB 712 the eligible retired public safety officer.

Such election shall be made in writing, in a form and manner Enr SB 712 authorized by the board, and shall be consistent with the provisions of §402(l)(6) of the Internal Revenue Code as it may be amended from time to time.

(c) The amount which a participant or member may elect to have distributed pursuant to subsection (a) of this section shall not exceed $3,000 per taxable year of the participant or member (or such other limitation amount as is specified in §402(l)(2) of the Internal Revenue Code, as it may be amended or as the limitation may be adjusted from time to time) and any amounts so elected to be distributed shall be paid by the board or the eligible retired public safety officer directly to the provider in payment of the qualified health insurance premiums.

Eng SB 712 CHAPTER 7.

Enr SB 712 §7-14D-2.

Provided, That when used in the context of compliance with the federal maximum benefit requirements of §415 of the Internal Revenue Code, "actuarial Eng SB 712 equivalent" shall be computed using the mortality tables and interest rates required to comply with those requirements.

(f) "Annual compensation" means the wages paid to the member during covered employment within the meaning of §3401(a) of the Internal Revenue Code, but determined Enr SB 712 without regard to any rules that limit the remuneration included in wages based upon the nature or location of employment or services performed during the plan year plus amounts excluded under §414(h)(2) of the Internal Revenue Code and less reimbursements or other expense allowances, cash, or noncash fringe benefits or both, deferred compensation, and welfare benefits.

(l) "Bona fide separation from service upon retirement" means that a member has completely terminated any employment relationship with the employer or any participating employer in the system for a period of at least 60 consecutive days from the effective date of retirement and without a prearranged agreement to return to employment with a participating Eng SB 712 employer.

(l)(m)(m) "County commission" has the meaning ascribed to it in §7-1-1 of this code.

(m)(n)Enr SB 712 (n) "Covered employment" means either:

(n)(o)(o) "Credited service" means the sum of a member’s years of service, active military duty, disability service, unused annual leave service, and unused sick leave service.

(o)(p)(p) "Deputy sheriff" means an individual employed as a county law-enforcement deputy sheriff in this state and as defined by §7-14-2 of this code.

(p)(q)(q) "Dependent child" means either:

Eng SB 712 (A) Who is enrolled as a full-time student in an accredited college or university;

and Enr SB 712 (C) Whose relationship with the member is described in subparagraph (A), (B), or (C), paragraph (1) of this subdivision.

(q)(r)(r) "Dependent parent" means the father or mother of the member who was claimed as a dependent by the member for federal income tax purposes at the time of the member’s death.

(r)(s)(s) "Disability service" means service credit received by a member, expressed in whole years, fractions thereof or both, equal to one half of the whole years, fractions thereof, or both, during which time a member receives disability benefits under §7-14D-14 or §7-14D-15 of this code.

(s)(t)(t) "Early retirement age" means age 40 or over and completion of 20 years of service.

(t)(u)(u) "Employer error" means an omission, misrepresentation, or deliberate act in violation of relevant provisions of the West Virginia Code or of the West Virginia Code of State Rules or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Rules by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(u)(v)(v) "Effective date" means July 1, 1998.

(v)(w)(w) "Final average salary" means the average of the highest annual compensation received for covered employment by the member during any five consecutive plan years within the member’s last 10 years of service.

Eng(x) SB 712 (w)(x) "Fund" means the West Virginia Deputy Sheriff Retirement Fund created pursuant to §7-14D-6 of this code.

(x)(y)(y) "Hour of service" means:

Enr SB 712 (1) Each hour for which a member is paid or entitled to payment for covered employment during which time active duties are performed.

(y)(z)(z) "Medical examination" means an in-person or virtual examination of a member’s physical or mental health, or both, by a physician or physicians selected or approved by the board;

(z)(aa)(aa) "Member" means a person first hired as a deputy sheriff after the effective date of this article, as defined in subdivision (u) (v) of this section, or a deputy sheriff first hired prior to the effective date and who elects to become a member pursuant to §7-14D-5 or §7-14D-17 of this Eng SB 712 code.

(aa)(bb)(bb) "Monthly salary" means the portion of a member’s annual compensation which is paid to him or her per month.

(bb)(cc)Enr SB 712 (cc) "Normal form" means a monthly annuity which is one-twelfth of the amount of the member’s accrued benefit which is payable for the member’s life.

(cc)(dd)(dd) "Normal retirement age" means the first to occur of the following:

(dd)(ee)(ee) "Partially disabled" means a member’s inability to engage in the duties of deputy sheriff by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

Eng SB 712 (ff) "Participating public employer" means any county commission of any county in this state employing any deputy sheriff who is a member of the plan.

(ee)(gg)(gg) "Public Employees Retirement System" means the West Virginia Public Employees Retirement System created by §5-10-1 et seq.

(ff)(hh)Enr SB 712 (hh) "Plan" means the West Virginia Deputy Sheriff Death, Disability, and Retirement Plan established by this article.

(gg)(ii)(ii) "Plan year" means the 12-month period commencing on July 1 of any designated year and ending the following June 30.

(hh)(jj)(jj) "Qualified public safety employee" means any employee of a participating state or political subdivision who provides police protection, fire-fighting services, or emergency medical services for any area within the jurisdiction of the state or political subdivision, or such other meaning given to the term by Section 72(t)(10)(B) of the Internal Revenue Code or by Treasury Regulation §1.401(a)-1(b)(2)(v) as they may be amended from time to time.

(ii)(kk)(kk) "Regular interest" means the rate or rates of interest per annum, compounded annually, as the board adopts in accordance with the provisions of this article.

(jj)(mm)(mm) "Required beginning date" means April 1 of the calendar year following the later of:

(i)(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,1949);paragraph;

or (ii) the calendar year in which he or she retires or otherwise separates from covered employment (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

Eng SB 712 (A) Seventy-two, if the individual attains age 72 prior to January 1, 2023;

(kk)(nn)Enr SB 712 (nn) "Retire" or "retirement" means a member’s withdrawal from the employ of a participating public employer and the commencement of an annuity by the plan.

(ll)(oo)(oo) "Retirement income payments" means the annual retirement income payments payable under the plan.

(mm)(pp)(pp) "Spouse" means the person to whom the member is legally married on the annuity starting date.

(nn)(qq)(qq) "Surviving spouse" means the person to whom the member was legally married at the time of the member’s death and who survived the member.

(oo)(rr)(rr) "Totally disabled" means a member’s inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

Eng SB 712 (2) "Physical or mental impairment" is an impairment that results from an anatomical, physiological, or psychological abnormality that is demonstrated by medically accepted clinical and laboratory diagnostic techniques.

(pp)(ss)(ss) Year of service.

— A member shall, except in his or her first and last years of covered employment, be credited with year of service credit based upon the hours of service performed Enr SB 712 as covered employment and credited totothe the member during the plan year based uponuponthe the following schedule:

Eng SB 712 §7-14D-9b.

Notwithstanding anything in the plan to the contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder as applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the Enr SB 712 incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

Provided, however, That if the member elects an annuity option which provides survivor benefits to a beneficiary who is not the member’s spouse, and the annuity option elected would provide survivor payments that exceed the applicable percentage permitted by the MDIB regulations under §401(a)(9) of the Internal Revenue Code, the member’s annuity election shall be changed to the highest survivor annuity option offered under this plan which satisfies the Eng SB 712 MDIB regulations.

(c) If a member dies before distribution to him or her has commenced, then his or her entire interest in the retirement system is to be distributed by December 31 of the calendar year Enr SB 712 containing the fifth anniversary of the member’s death, unless the provisions of subsection (d) of this section apply.

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §7-14D-2 of this code;

(e) If a member dies before distribution to him or her has commenced and the survivor annuity provisions of subsection (d) of this section are not applicable, any designated beneficiary Eng SB 712 who is eligible to receive a distribution pursuant to the provisions of subsection (c) of this section may elect to have life expectancy treatment apply to the distribution for purposes of determining whether any portion of the distribution is an eligible rollover distribution:

Enr SB 712 (1) December 31 of the calendar year immediately following the calendar year in which the member died;

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§7-14D-2 Juneof 30,this 1949);code;

(a) The Subject to the provisions of subsection (f) of this section, the annuity of any member who retires under the provisions of this article and who resumes service in covered employment shall be suspended while the member continues in covered employment.

The If there has been a bona fide separation from service upon retirement, the monthly annuity payment for the month in which the service resumes shall be prorated totheto the date of commencement of service, and the member shall again become a contributing member during resumption of service.

At the Eng SB 712 conclusion of resumed service in covered employment the member shall have his or her annuity recalculated to take into account the entirety of service in covered employment.

Enr SB 712 (3) The retired member is a certified, or certifiable, law-enforcement officer as provided in §30-29-5 of this code;

On or before October 1, 2025, any employer of a member of Eng SB 712 the Deputy Sheriff Retirement System rehired pursuant to subsection (b) of this section must make a report to the Joint Standing Committee on Pensions and Retirement.

Enr SB 712 (f) Notwithstanding any provision of this article to the contrary, a retirant who becomes employed by a participating public employer after the effective date of his or her retirement must have a bona fide separation from service upon retirement to be eligible for an annuity under the plan.

The retirement board may also require of retirants and the participating public employer such reports, forms and Eng SB 712 verifications as it deems necessary to ensure that a bona fide separation from service upon retirement has occurred.

Enr SB 712 (a) "Accrued benefit" means on behalf of any member 2.75 percent per year of the member’s final average salary for the first 20 years of credited service.

(d) "Actuarial equivalent" means a benefit of equal value computed on the basis of the mortality table and interest rates as set and adopted by the board in accordance with the Eng SB 712 provisions of this article:

(e) "Annual compensation" means the wages paid to the member during covered employment within the meaning of §3401(a) of the Internal Revenue Code, but determined without regard to any rules that limit the remuneration included in wages based on the nature or location of employment or services performed during the plan year plus amounts excluded under §414(h)(2) of the Internal Revenue Code and less reimbursements or other expense allowances, Enr SB 712 cash or noncash fringe benefits, or both, deferred compensation and welfare benefits.

(j) "Bona fide separation from service upon retirement" means that a retirant has completely terminated any employment relationship with any participating public employer in the plan for a period of at least 60 consecutive days from the effective date of retirement and without Eng SB 712 a prearranged agreement to return to employment with a participating public employer.

(j)(k)(k) "Covered employment" means either:

or (3) concurrent employment by a municipal police officer or firefighter in a job or jobs in addition to his or her employment as a municipal police officer or firefighter in this plan Enr SB 712 where the secondary employment requires the police officer or firefighter to be a member of another retirement system which is administered by the Consolidated Public Retirement Board pursuant to this code:

(k)(l)(l) "Credited service" means the sum of a member’s years of service, active military duty, and disability service.

(l)(m)(m) "Dependent child" means either:

(m)(n)(n) "Dependent parent" means the father or mother of the member who was claimed as a dependent by the member for federal income tax purposes at the time of the member’s death.

Eng(o) SB 712 (n)(o) "Disability service" means service credit received by a member, expressed in whole years, fractions thereof, or both, equal to one half of the whole years, fractions thereof, or both, during which time a member receives disability benefits under this article.

(o)(p)(p) "Effective date" means January 1, 2010.

(p)(q)(q) "Employer error" means an omission, misrepresentation or deliberate act in violation of relevant provisions of the West Virginia Code or of the West Virginia Code of State Regulations or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Regulations by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(q)(r)Enr SB 712 (r) "Final average salary" means the average of the highest annual compensation received for covered employment by the member during any five consecutive plan years within the member’s last 10 years of service while employed, prior to any disability payment.

(r)(s)(s) "Full-time employment" means permanent employment of an employee by a participating municipality in a position which normally requires 12 months per year service and requires at least 1,040 hours per year service in that position.

(s)(t)(t) "Fund" means the West Virginia Municipal Police Officers and Firefighters Retirement Fund created by this article.

(t)(u)(u) "Hour of service" means:

and (2) each hour for which a member is paid or entitled to payment for covered employment during a plan Eng SB 712 year but where no duties are performed due to vacation, holiday, illness, incapacity including disability, layoff, jury duty, military duty, leave of absence, or any combination thereof and without regard to whether the employment relationship has terminated.

Hours under this paragraph shall be credited to the member for the Enr SB 712 plan year or years to which the award or agreement pertains, rather than the plan year in which the award, agreement or payment is made.

(u)(v)(v) "Medical examination" means an in-person or virtual examination of a member’s physical or mental health, or both, by a physician or physicians selected or approved by the board;

(v)(w)(w) "Member" means, except as provided in §8-22A-32§8-22A-32, §8-22A-33 and §8-22A-33§8-22A-33a of this code, a person hired as a municipal police officer or municipal firefighter, as defined in this section, by a participating municipal employer on or after January 1, 2010.

(w)(x)(x) "Monthly salary" means the W-2 reportable compensation received by a member during the month.

(x)(y)(y) "Municipality" has the meaning ascribed to it in this code.

(y)(z)(z) (1) "Municipal police officer" means an individual employed as a member of a paid police department by a West Virginia municipality or municipal subdivision which has established and maintains a municipal policemen’s pension and relief fund, and who is not a member of, and not eligible for membership in, a municipal policemen’s pension and relief fund as provided in §8- Eng SB 712 22-16 of this code:

Provided, That municipal police officer also means an individual employed as a member of a paid police department by a West Virginia municipality or municipal subdivision which is authorized to elect to participate in the plan pursuant to §8-22A-33 or §8-22A-33a of this code.

(2) "Municipal firefighter" means an individual employed as a member of a paid fire department by a West Virginia municipality or municipal subdivision which has established and maintains a municipal firemen’s pension and relief fund, and who is not a member of, and not eligible for membership in, a municipal firemen’s pension and relief fund as provided in §8-22-16 Enr SB 712 of this code:

Provided, That municipal firefighter also means an individual employed as a member of a paid fire department by a West Virginia municipality or municipal subdivision which is authorized to elect to participate in the plan pursuant to §8-22A-33 or §8-22A-33a of this code.

(z)(aa)(aa) "Municipal subdivision" means any separate corporation or instrumentality established by one or more municipalities, as permitted by law;

(aa)(bb)(bb) "Normal form" means a monthly annuity which is one twelfth of the amount of the member’s accrued benefit which is payable for the member’s life.

(bb)(cc)(cc) "Normal retirement age" means the first to occur of the following:

(2) while Eng SB 712 still in covered employment, attainment of at least age 50 years and when the sum of current age plus regular contributory service equals or exceeds 70 years;

(cc)(ee)(ee) "Plan" means the West Virginia Municipal Police Officers and Firefighters Retirement System established by this article.

(dd)(ff)Enr SB 712 (ff) "Plan year" means the 12-month period commencing on January 1 of any designated year and ending the following December 31.

(ee)(gg)(gg) "Qualified public safety employee" means any employee of a participating state or political subdivision who provides police protection, firefighting services or emergency medical services for any area within the jurisdiction of the state or political subdivision, or such other meaning given to the term by § 72(t) (10) (B) of the Internal Revenue Code or by Treasury Regulation §1.401(a)-1(b) (2) (v) as they may be amended from time to time.

(ff)(hh)(hh) "Regular contributory service" means a member’s credited service excluding active military duty, disability service and accrued annual and sick leave service.

(gg)(ii)(ii) "Regular interest" means the rate or rates of interest per annum, compounded annually, as the board adopts in accordance with the provisions of this article.

(hh)(jj)(jj) "Required beginning date" means April 1 of the calendar year following the later of:

(1) Thethe calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (2) theThe calendar year in which he or she retires or otherwise separates from covered employmentemployment. (1) the calendar year in which the member attains the applicable age as set forth in this paragraph;

or Eng SB 712 (2) The calendar year in which he or she retires or otherwise separates from covered employment.

(ii)(ll)Enr SB 712 (ll) "Retirement income payments" means the monthly retirement income payments payable.

(jj)(mm)(mm) "Spouse" means the person to whom the member is legally married on the annuity starting date.

(kk)(nn)(nn) "Surviving spouse" means the person to whom the member was legally married at the time of the member’s death and who survived the member.

(ll)(oo)(oo) "Totally disabled" means a member’s inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(1) A member is totally disabled only if his or her physical or mental impairment or impairments are so severe that he or she is not only unable to perform his or her previous work as a police officer or firefighter but also cannot, considering his or her age, education and work experience, engage in anyotherany other kind of substantial gainful employment which exists in the state regardless of whether:

or (C) the member Eng SB 712 would be hired if he or she applied for work.

(mm)(pp)(pp) "Vested" means eligible for retirement income payments after completion of five or more years of regular contributory service.

(nn)(qq)(qq) "Year of service" means a member shall, except in his or her first and last years of covered employment, be credited with years of service credit based on the hours of service Enr SB 712 performed as covered employment and credited to the member during the plan year based on the following schedule:

Notwithstanding anything in the plan to the Eng SB 712 contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder as applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

Enr SB 712 (a) The payment of benefits under the plan to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than therequired beginning date, in accordance with regulations prescribed under §401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his or her beneficiary or over a period not extending beyond the life expectancy of the member and his or her beneficiary:

(b) If a member dies after distribution to him or her has commenced pursuant to this section but before his or her entire interest in the plan has been distributed, then the remaining Eng SB 712 portion of that interest shall be distributed at least as rapidly as under the method of distribution being used at the date of his or her death.

Enr SB 712 (1) December 31 of the calendar year immediately following the calendar year in which the member died;

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §8-22A-2 of this code;

Provided, That any such election shall not delay the required distribution of the deceased member’s entire interest in the Eng SB 712 retirement system beyond December 31 of the calendar year containing the fifth anniversary of the member’s death as required by subsection (c) of this section:

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

Enr SB 712 (A) The later of:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§8-22A-2 Juneof 30,this 1949);code;

(a) The Subject to the provisions of subsection (b) of this section, the annuity of any member who retires under the provisions of this article and who resumes service in covered employment shall be suspended while the member continues in covered employment.

The If there has been a bona fide separation from service upon retirement, the monthly annuity payment for the month in which the service resumes shall be pro-rated to the date of commencement of service, and the member shall again become a contributing member during resumption of service.

(b) Notwithstanding any provision of this article to the contrary, a retirant who becomes employed by a participating public employer after the effective date of his or her retirement must have a bona fide separation from service upon retirement to be eligible for an annuity under the Eng SB 712 plan.

(c) Prior to any retirant subsequently becoming reemployed by a participating public employer, whether on a permanent, full-time, part-time, substitute, per diem, temporary or leased Enr SB 712 employee basis, the participating public employer shall notify the board and the retirant, in writing, if and when any such potential employment will negatively impact the retirant’s retired status or benefits.

Notwithstanding anything in the retirement system to the contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder as applicable to governmental plans, including without limitation the Eng SB 712 minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

(a) The payment of benefits under the fund to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than the required beginning date, in accordance with regulations prescribed under section Enr SB 712 401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his or her beneficiary, or over a period not extending beyond the life expectancy of the member and his or her beneficiary:

(i)(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (ii) the calendar year in which the member retires or otherwise ceases providing covered service under this fund (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

or Eng SB 712 (C) Seventy-five, if the individual attains age 74 after December 31, 2032;

Enr SB 712 (d) If a member dies before distribution to him or her has commenced, and the member’s interest is eligible to be paid in the form of a survivor annuity to a designated beneficiary, distributions are to be made over the life of that beneficiary or over a period certain not greater than the life expectancy of that beneficiary, commencing on or before the following:

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in subsection (a) of this section;

or Eng SB 712 (B) December 31 of the calendar year immediately following the calendar year in which the member died.

or Enr SB 712 (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin aftersubsection June(a) 30,of 1949);this section;

Eng SB 712 (1) "Accumulated contributions" means the sum of all amounts deducted from base salary, together with four percent interest compounded annually.

Enr SB 712 (5) "Base salary" means compensation paid to an employee without regard to any overtime pay.

Eng(9) SB 712 (8)(9) "Dependent child" means any unmarried child or children born to or adopted by a member or retirant of the fund who:

(9)(10)(10) "Dependent parent" means the member’s or retirant’s parent or step-parent claimed as a dependent by the member or retirant for federal income tax purposes at the time of the member’s or retirant’s death.

(10)(11)(11) "Employee" means any person regularly employed in the service of the agency as a law-enforcement officer after March 12, 1994, and who is eligible to participate in the fund.

(11)(12)Enr SB 712 (12) "Employer error" means an omission, misrepresentation, or deliberate act in violation of relevant provisions of the West Virginia Code, the West Virginia Code of State Regulations, or the relevant provisions of both the West Virginia Code and the West Virginia Code of State Regulations by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(12)(13)(13) "Final average salary" means the average of the highest annual compensation received for employment with the agency, including compensation paid for overtime service, received by the employee during any five calendar years within the employee’s last 10 years of service:

(13)(14)(14) "Fund", "plan", "system" or "retirement system" means the West Virginia State Police Retirement Fund created and established by this article.

Eng(15) SB 712 (14)(15) "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended.

(15)(16)(16) "Law-enforcement officer" means an individual employed or otherwise engaged in either a public or private position which involves the rendition of services relating to enforcement of federal, state or local laws for the protection of public or private safety, including, but not limited to, positions as deputy sheriffs, police officers, marshals, bailiffs, court security officers or any other law-enforcement position which requires certification, but excluding positions held by elected sheriffs or appointed chiefs of police whose duties are purely administrative in nature.

(16)(17)(17) "Medical examination" means an in-person or virtual examination of a member’s physical or mental health, or both, by a physician or physicians selected or approved by the board;

(17)(18)(18) "Member" means any person who has contributions standing to his or her credit in the fund and who has not yet entered into retirement status.

(18)(19)Enr SB 712 (19) "Month of service" means each month for which an employee is paid or entitled to payment for at least one hour of service for which contributions were remitted to the fund.

(19)(20)(20) "Partially disabled" means an employee’s inability, on a probable permanent basis, to perform the essential duties of a law-enforcement officer by reason of any medically determinable physical or mental impairment which has lasted or can be expected to last for a continuous period of not less than 12 months, but which impairment does not preclude the employee from engaging in other types of nonlaw-enforcement employment.

(20)(21)(21) "Physical or mental impairment" means an impairment that results from an anatomical, physiological or psychological abnormality that is demonstrated by medically accepted clinical and laboratory diagnostic techniques.

Eng(22) SB 712 (21)(22) "Plan year" means the 12-month period commencing on July 1 of any designated year and ending the following June 30.

(22)(23)(23) "Qualified public safety employee" means any employee of a participating state or political subdivision who provides police protection, fire-fighting services or emergency medical services for any area within the jurisdiction of the state or political subdivision, or such other meaning given to the term by § 72(t)(10)(B) of the Internal Revenue Code or by Treasury Regulation §1.401(a)-1(b)(2)(v) as they may be amended from time to time.

(23)(24)(24) "Required beginning date" means April 1 of the calendar year following the later of:

(A)(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (B) the calendar year in which he or she retires or otherwise separates from service with the agency (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

Enr SB 712 (B) Seventy-three, if the individual attains age 72 after December 31, 2022, and attains age 73 before January 1, 2033;

(24)(25)(25) "Retirant" or "retiree" means any member who commences an annuity payable by the retirement system.

(25)(26)(26) "Salary" means the compensation of an employee, excluding any overtime payments.

Eng(27) SB 712 (26)(27) "Surviving spouse" means the person to whom the member or retirant was legally married at the time of the member’s or retirant’s death and who survived the member or retirant.

(27)(28)(28) "Totally disabled" means an employee’s probable permanent inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(28)(29)(29) "Years of service" means the months of service acquired by a member while in active employment with the agency divided by 12.

If a member returns to active Enr SB 712 employment with the agency following a previous termination of employment with the agency and the member has not received a refund of contributions plus interest for the previous employment under §15-2A-8 of this code, service shall be calculated separately for each period of continuous employment and years of service shall be the total service for all periods of employment.

This section applies to Eng SB 712 plan years beginning after December 31, 1986.

Provided, That the requirements of this section may not Enr SB 712 be construed to grant a right to a form of benefit which is not otherwise available to a particular member under this retirement system.

(c) If a member dies before distribution to him or her has commenced, then his or her entire interest in the retirement system is to be distributed by December 31 of the calendar year Eng SB 712 containing the fifth anniversary of the member’s death, unless the provisions of subsection (d) of this section apply.

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §15-2A-2 of this code;

Enr SB 712 (e) If a member dies before distribution to him or her has commenced and the survivor annuity provisions of subsection (d) of this section are not applicable, any designated beneficiary who is eligible to receive a distribution pursuant to the provisions of subsection (c) of this section may elect to have life expectancy treatment apply to the distribution for purposes of determining whether any portion of the distribution is an eligible rollover distribution:

Eng SB 712 (1) December 31 of the calendar year immediately following the calendar year in which the member died;

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§15-2A-2 Juneof 30,this 1949);code;

If a retirant fails to have a bona fide separation from service upon retirement or if such retirant or the agency fails to comply with subsection (b) of this section in a manner satisfactory to the board, Enr SB 712 then the member’s retirement shall be voided and the member shall repay to the system the gross amount of all annuity payments received related to such voided retirement;

Upon the retirant’s Eng SB 712 acceptance of such employment, the agency shall notify the board, in writing, of the retirant’s subsequent employment.

Enr SB 712 (1) The board may, upon the recommendation of the board's actuary, increase the employees' contribution rate to 10 and five-tenths percent should the funding of the plan not reach 70 percent funded by July 1, 2012.

Eng SB 712 (3) For 911 personnel with assets transferred pursuant to §16-5V-6d of this code who did not elect to pay back higher past contributions with interest, "accrued benefit" means, on behalf of the member, two percent per year of the member's final average salary for all credited service that was credited as a result of transferred assets.

Additionally, two percent per year for 21 through 25 years of 911 credited service and one and Enr SB 712 one-half percent per year for each year over 25 years of 911 credited service will be credited.

(c) "Active military duty" means full-time active duty with any branch of the armed forces of the United States, including service with the National Guard or reserve military forces when the Eng SB 712 member has been called to active full-time duty and has received no compensation during the period of that duty from any board or employer other than the armed forces.

For purposes of this subsection, if retirement income Enr SB 712 payments commence after the normal retirement age, "retirement" means the first day of the month following or coincident with the latter of the last day the member worked in covered employment or the member's normal retirement age and after completing proper written application for retirement on an application supplied by the board.

For Eng SB 712 purposes of this definition, an employment relationship includes employment in any capacity, whether on a permanent, full-time, part-time, substitute, per diem, temporary, or leased employee basis.

(i)(j)(j) "Contributing service" or "contributory service" means service rendered by a member while employed by a participating public employer for which the member made contributions to the plan.

(j)(k)(k) "County commission or political subdivision" has the meaning ascribed to it in this code.

(k)(l)(l) "County firefighter" means an individual employed in full-time employment as a firefighter with a county commission.

(l)(m)(m) "Covered employment" means:

or (5) concurrent Enr SB 712 employment by an emergency medical services officer, 911 personnel, or county firefighter in a job or jobs in addition to his or her employment as an emergency medical services officer, 911 personnel, or county firefighter wherethe secondary employment requiresthe emergencymedical services officer, 911 personnel, or county firefighter to be a member of another retirement system which is administered by the Consolidated Public Retirement Board pursuant to this code:

Eng(n) SB 712 (m)(n) "Credited service" means the sum of a member's years of service, active military duty, disability service, service transferred from the Public Employees Retirement System and accrued annual and sick leave service.

(n)(o)(o) "Dependent child" means either:

(o)(p)Enr SB 712 (p) "Dependent parent" means the father or mother of the member who was claimed as a dependent by the member for federal income tax purposes at the time of the member's death.

(p)(q)(q) "Disability service" means service received by a member, expressed in whole years, fractions thereof or both, equal to one half of the whole years, fractions thereof, or both, during which time a member receives disability benefits under this article.

(q)(r)(r) "Early retirement age" means age 45 or over and completion of 20 years of contributory service.

(r)(s)(s) "Effective date" means January 1, 2008.

Eng(t) SB 712 (s)(t) "Emergency medical services officer" means an individual employed by the state, county or other political subdivision as a medical professional who is qualified to respond to medical emergencies, aids the sick and injured and arranges or transports to medical facilities, as defined by the West Virginia Office of Emergency Medical Services.

(t)(u)(u) "Employer error" means an omission, misrepresentation, or deliberate act in violation of relevant provisions of the West Virginia Code, the West Virginia Code of State Rules, or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Rules by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(u)(v)(v) "Final average salary" means the average of the highest annual compensation received for covered employment by the member during any five consecutive plan years within the member's last 10 years of service while employed, prior to any disability payment.

If the Enr SB 712 member did not have annual compensation for the five full plan years preceding the member's attainment of normal retirement age and during that period the member received disability benefits under this article, then "final average salary" means the average of the monthly salary determined paid to the member during that period as determined under §16-5V-19 of this code multiplied by 12.

Eng(w) SB 712 (v)(w) "Full-time employment" means permanent employment of an employee by a participating public employer in a position which normally requires 12 months per year service and requires at least 1,040 hours per year service in that position.

(w)(x)(x) "Fund" means the West Virginia Emergency Medical Services Retirement Fund created by this article.

(x(y)(y) "Hour of service" means:

Hours under this paragraph shall be credited to the member for the plan Enr SB 712 year or years to which the award or agreement pertains, rather than the plan year in which the award, agreement, or payment is made.

(y) (z) "Medical examination" means an in-person or virtual examination of a member's physical or mental health, or both, by a physician or physicians selected or approved by the board;

Eng(aa) SB 712 (z)(aa) "Member" means either:

(1) A person first hired as an emergency medical services officer by an employer which is a participating public employer of the Emergency Medical Services Retirement System after the effective date of this article, as defined in subsection (r)(s) of this section;

(aa)(bb)(bb) "Monthly salary" means the W-2 reportable compensation received by a member during the month.

(bb)(cc)(cc) "Normal form" means a monthly annuity which is one twelfth of the amount of the member's accrued benefit which is payable for the member's life.

If the member dies before the sum of the payments, he or she receives equals his or her accumulated contributions on the annuity starting date, the named beneficiary shall receive in one lump sum the difference between Enr SB 712 the accumulated contributions at the annuity starting date and the total of the retirement income payments made to the member.

(cc)(dd)(dd) "Normal retirement age" means the first to occur of the following:

Eng SB 712 (2) While still in covered employment, attainment of at least age 50 years and when the sum of current age plus regular contributory years of service equals or exceeds 70 years;

(dd)(ee)(ee) "Participating public employer" means:

(ee)(ff)(ff) "Plan" means the West Virginia Emergency Medical Services Retirement System established by this article.

(ff)(gg)(gg) "Plan year" means the 12-month period commencing on January 1 of any designated year and ending the following December 31.

(gg)(hh)(hh) "Political subdivision" means a county, city, or town in the state;

Provided, That any Enr SB 712 public corporation established under §7-15-4 of this code is considered a political subdivision solely for the purposes of this article.

(hh)(ii)(ii) "Public Employees Retirement System" means theWestthe West Virginia Public Employees Retirement System created by West Virginia Code.

(ii)(jj)(jj) "Regular interest" means the rate or rates of interest per annum, compounded annually, as the board adopts in accordance with the provisions of this article.

Eng(kk) SB 712 (jj)(kk) "Required beginning date" means April 1 of the calendar year following the later of:

(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (2) the calendar year in which he or she retires or otherwise separates from covered employment (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

(kk)(ll)(ll) "Retirant" means any member who commences an annuity payable by the plan.

(ll)(mm)(mm) "Retire" or "retirement" means a member's withdrawal from the employ of a participating public employer and the commencement of an annuity by the plan.

(mm)(nn)(nn) "Retirement income payments" means the monthly retirement income payments payable under the plan.

(nn)(oo)(oo) "Spouse" means the person to whom thememberthe member is legally married on the annuity starting date.

(oo)(pp)Enr SB 712 (pp) "Surviving spouse" means the person to whom the member was legally married at the time of the member's death and who survived the member.

(pp)(qq)(qq) "Totally disabled" means a member's inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be Eng SB 712 expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(qq)(rr)(rr) "Year of service" means a member shall, except in his or her first and last years of covered employment, be credited with years of service credit based upon the hours of service performed as covered employment and credited to the member during the plan year based upon the following schedule:

Enr SB 712 Hours of Service Years of Service Credited Less than 500 0 to 999 1/3 to 1499 2/3 Eng SB 712 or more 1 During a member's first and last years of covered employment, the member shall be credited with one twelfth of a year of service for each month during the plan year in which the member is credited with an hour of service for which contributions were received by the fund.

(rr)(ss)(ss) "911 personnel" means an individual employed in full-time employment with a county 911 public safety answering point.

Notwithstanding anything in the plan to the contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and federal regulations promulgated thereunder as Enr SB 712 applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

Any term used in this article has the same meaning as when used in a comparable context in §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder unless a different meaning is clearly required by Eng SB 712 the context or definition in this article.

Enr SB 712 (c) If a member dies before distribution to him or her has commenced, then his or her entire interest in the plan is to be distributed by December 31 of the calendar year containing the fifth anniversary of the member’s death, unless the provisions of subsection (d) of this section apply.

(d) If a member dies before distribution to him or her has commenced, and the member’s interest is eligible to be paid in the form of a survivor annuity to a designated beneficiary, Eng SB 712 distributions are to be made over the life of that beneficiary or over a period certain not greater than the life expectancy of that beneficiary, commencing on or before the following:

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §16-5V-2 of this code;

Provided, That any such election shall not delay the required distribution of the deceased member’s entire interest in the retirement system beyond December 31 of the calendar year containing the fifth anniversary of Enr SB 712 the member’s death as required by subsection (c) of this section:

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is 100 percent Eng SB 712 of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§16-5V-2 Juneof 30,this 1949);code;

(a) The Subject to the provisions of subsection (b) of this section, the annuity of any member who retires under the provisions of this article and who resumes service in covered employment shall be suspended while the member continues in covered employment.

The If there has been a bona fide separation from service upon retirement, the monthly annuity payment for the month in which the service resumes shall be pro-rated to the date of commencement of service, and the member shall again become a contributing member during resumption of service.

If a retirant fails to have a bona fide separation from service upon retirement or if such Enr SB 712 retirant or the participating public employer fails to comply with subsection (c) of this section in a manner satisfactory to the board, then the member’s retirement shall be voided and the member shall repay to the system the gross amount of all annuity payments received related to such voided retirement.

Eng SB 712 (c) Prior to any retirant subsequently becoming reemployed by a participating public employer, including on a permanent, full-time, part-time, substitute, per diem, temporary or leased employee basis, the participating public employer shall notify the board and the retirant, in writing, if and when any such potential employment will negatively impact the retirant’s retired status or benefits.

(b)(d)(d) Any retirant who retired under the early retirement provisions of §16-5V-16 of this code, and is subsequently reemployed in covered employment pursuant to this section, and who again retires shall have his or her retirement annuity recalculated as if he or she were retiring at an age calculated by adding his or her original early retirement age to the number of years and months during which he or she was reemployed and contributing to the plan.

Enr SB 712 As used in this article, unless the context clearly requires a different meaning:

Eng SB 712 "Actuarially equivalent" or "of equal actuarial value" means a benefit of equal value computed upon the basis of the mortality table and interest rates as set and adopted by the retirement board in accordance with the provisions of this article:

For purposes of this definition, an employment relationship includes employment in any capacity, Enr SB 712 whether on a permanent, full-time, part-time, substitute, per diem, temporary or leased employee basis.

Eng SB 712 "Electing charter school" means a public charter school established pursuant to §18-5G- 1 et seq.

Gross salary also includes retroactive payments made to a member to correct a clerical error, or made pursuant to a court order or final order of an administrative agency charged with enforcing federal or state law pertaining to the member's rights to employment or wages, with all retroactive salary payments to be allocated to and considered paid in the periods in which the Enr SB 712 work was or would have been done.

Eng SB 712 "Internal Revenue Code" means the Internal Revenue Code of 1986, as it has been amended.

of this code if the charter school includes in its charter contract entered into pursuant Enr SB 712 to §18-5G-7 of this code a determination to participate in the retirement systems under this article and §18-7B-1 et seq.

Provided, That any person whose employment with the Higher Education Policy Commission, the West Virginia Council for Eng SB 712 Community and Technical College Education, or a governing board commences on or after July 1, 1991, is not considered a nonteaching member.

Enr SB 712 "Required beginning date" means April 1 of the calendar year following the later of:

(A)(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (B) the calendar year in which the member retires, or ceases Eng SB 712 covered employment under the retirement system (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

"Retirement board" means the Consolidated Public Retirement Board created pursuant to §§5-10D-1 5-10D-1 et seq.

(G) the State Superintendent of Schools, heads and assistant heads of the divisions under his or her Enr SB 712 supervision, or any other employee under the state superintendent performing services of an Eng SB 712 educational nature;

Resumption of service by retired teachers retirants.

(a) For the purpose of this section, reemployment of a former or retired teacher retirant as a teacher or nonteacher may in no way impair the teacher's retirant’s eligibility for a prior service pension or any other benefit provided by this article, except as provided in subsection (f) of this section.

(b) Retired teachers Retirants who qualified for an annuity because of age or service may not receive prior service allowance from the retirement board when employed as a teacher or Engnonteacher and Enr SB 712 nonteacher and when regularly employed by the State of West Virginia a public school.

The annuity paid the teacher retirant on first retirement resulting from the Teachers' Accumulation Fund and the Employers' Accumulation Teachers’ Retirement System Fund shall continue throughout the governmental public-school service and thereafter according to the option selected by the teacher retirant upon first retirement.

(c) Retired teachers Retirants who qualified for an annuity because of disability may receive no further retirement payments if the retirement board finds that the disability of the teacher retirant no longer exists;

If the retired teacher retirant returns to service as a teacher or nonteacher, he or she shall contribute to the Teachers' Accumulation Retirement System Fund as a member of the system.

His or her accumulated contributions which were transferred to the benefit fund upon his or her retirement shall be returned to his or her individual account in the Teachers' Accumulation Fund, minus retirement payments received which were not supported by such contributions and interest.

Eng SB 712 (e) The retirement board may require of the retired teachers retirants and their employers such reports, forms and verifications as it deems necessary to effectuate the provisions of this section and to ensure that a bona fide separation from service upon retirement has occurred.

(f) Notwithstanding any provision of this article to the contrary, a retirant who becomes employed by a participating employer after the effective date of his or her retirement must have a Enr SB 712 bona fide separation from service upon retirement to be eligible for an annuity payable under the system.

(f)(g)(g) Prior to any retirant subsequently becoming employed with an employer on a permanent (regularly employed for full-time service or part-time service), substitute, per diem, leased employee or temporary basis, the employer shall notify the retirement board and the retirant, in writing, when the retirant's potential permanent, substitute, per diem, leased employee or temporary employment will negatively impact the retirant's retired status or benefits.

Notwithstanding anything in the retirement system to the contrary, the payment of benefits under this article shall be determined Eng SB 712 and made in accordance with §401(a)(9) of the Internal Revenue Code and the regulations promulgated thereunder as applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

Any term used in this article has the same meaning as when used in a comparable context in §401(a)(9) of the Enr SB 712 Internal Revenue Code and the federal regulations promulgated thereunder unless a different meaning is clearly required by the context or definition in this article.

(b) If a member dies after distribution to him or her has commenced pursuant to this section but before his or her entire interest in the retirement system has been distributed, then Eng SB 712 the remaining portion of that interest shall be distributed at least as rapidly as under the method of distribution being used at the date of his or her death.

Enr SB 712 (d) If a member dies before distribution to him or her has commenced, and the member’s interest is eligible to be paid in the form of a survivor annuity to a designated beneficiary, distributions are to be made over the life of that beneficiary or over a period certain not greater than the life expectancy of that beneficiary, commencing on or before the following:

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §18-7A-3 of this code;

Provided, That any such election shall not delay the required distribution of the deceased member’s entire interest in the Eng SB 712 retirement system beyond December 31 of the calendar year containing the fifth anniversary of the member’s death as required by subsection (c) of this section:

or Enr SB 712 (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§18-7A-3 Juneof 30,this 1949);code;

Eng SB 712 "Compensation" means the full compensation actually received by members for service whether or not a part of the compensation is received from other funds, federal or otherwise, than those provided by the state or its subdivisions:

Provided, That annual compensation for determining contributions during any determination period may not exceed the maximum compensation allowed as adjusted for cost of living in accordance with §5-10D-7 of this code and Enr SB 712 §401(a)(17) of the Internal Revenue Code:

"Employer error" means an omission, misrepresentation, or deliberate act in violation of relevant provisions of the West Virginia Code, the West Virginia Code of State Regulations, or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Eng SB 712 Regulations by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

Enr SB 712 "Existing employer" means any employer who employed or employs a member of the system.

(L) the administrative staff of Eng SB 712 the public schools including deans of instruction, deans of men and deans of women, and financial and administrative secretaries;

and (N) any person employed by a Enr SB 712 public charter school established pursuant to §18-5G-1 et seq.

Eng SB 712 "Regularly employed for full-time service" means employment in a regular position or job throughout the employment term regardless of the number of hours worked or the method of pay.

(A)(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (B)Enr theSB calendar712 year(2) in which the member retires or otherwise ceases employment with a participating employer (1) The calendar year in which thehe memberor attainsshe theretires applicableor ageotherwise asseparates setfrom forthcovered inemployment. this paragraph;

or (2) The calendar year in which he or she retires or otherwise separates from covered employment.

Notwithstanding anything Eng SB 712 in this system to the contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder as applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the incidental benefit rule of § 1.401-1(b)(1)(i) of the regulations.

Any term used in this article has the same meaning as when used in a comparable context in §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder unless a different Enr SB 712 meaning is clearly required by the context or definition in this article.

(a) The payment of benefits under the defined contribution system to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than the required beginning date, in accordance with regulations prescribed under §401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his or her beneficiary or over a period not extending beyond the life expectancy of the member and his or her beneficiary (subjectsubject to the provisions of subsection (g) of this section:

(b) If a member dies after distribution to him or her has commenced pursuant to this section but before his or her entire interest in the system has been distributed, then the remaining Eng SB 712 portion of that interest shall be distributed at least as rapidly as under the method of distribution being used at the date of his or her death (subject to the provisions of subsection (g) of this section).

Enr SB 712 (d) If a member dies before distribution to him or her has commenced, and the member’s interest is eligible to be paid in the form of a survivor annuity to a designated beneficiary, distributions are to be made over the life of that beneficiary or over a period certain not greater than the life expectancy of that beneficiary (subject to the provisions of subsection (g) of this section), commencing on or before the following:

(A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §18-7B-2 of this code;

(e) If a member dies before distribution to him or her has commenced and the survivor annuity provisions of subsection (d) of this section are not applicable, any designated beneficiary who is eligible to receive a distribution pursuant to the provisions of subsection (c) of this section may elect to have life expectancy treatment apply to the distribution for purposes of determining Eng SB 712 whether any portion of the distribution is an eligible rollover distribution (subject to the provisions of subsection (g) of this section, if applicable):

Enr SB 712 (1) December 31 of the calendar year immediately following the calendar year in which the member died;

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§18-7B-2 Juneof 30,this 1949);code;

— If the distributee of a deceased member’s account is a designated beneficiary who is not an "Eligible Designated Beneficiary," then the system will distribute the Eng SB 712 member’s vested account in full no later than December 31 of the 10 year following the year of the member’s death.

Similarly, if a member died before January 1, 2022, the Enr SB 712 limitations of this subsection (g) shall apply to distributions to the beneficiary of the member’s designated beneficiary.

Eng SB 712 (a) "Accrued benefit" means on behalf of any member two and one-quarter percent of the member’s final average salary multiplied by the member’s years of credited service:

Enr SB 712 (b) "Accumulated contributions" means the sum of all amounts deducted from the annual compensation of a member or paid on his or her behalf pursuant to §5-10C-1 et seq.

(f) "Annual compensation" means the wages paid to the member during covered employment within the meaning of §3401(a) of the Internal Revenue Code, but determined without regard to any rules that limit the remuneration included in wages based upon the nature or location of employment or services performed during the plan year plus amounts excluded under §414(h)(2) of the Internal Revenue Code and less reimbursements or other expense Eng SB 712 allowances, cash or noncash fringe benefits or both, deferred compensation, and welfare benefits.

Enr SB 712 (h) "Annuity starting date" means the first day of the first calendar month following receipt of the retirement application by the board or the required beginning date, if earlier:

(k)(l)(l) "Covered employment" means either:

Provided, That the Natural Eng SB 712 Resources Police Officer contributes to the fund created in §20-18-7 of this code the amount specified as the Natural Resource Police Officer’s contribution in §20-18-8 of this code.

(l)(m)(m) "Credited service" means the sum of a member’s years of service, active military duty, disability service, eligible annual and sick leave service.

(m)(n)(n) "Dependent child" means either:

Enr SB 712 (1) An unmarried person under age 18 who is:

(n)(o)(o) "Dependent parent" means the father or mother of the member who was claimed as a dependent by the member for Federal Income Tax purposes at the time of the member’s death.

(o)(p)(p) "Director" means Director of the Division of Natural Resources.

(p)(q)(q) "Disability service" means service credit received by a member, expressed in whole years, fractions thereof or both, equal to one half of the whole years, fractions thereof, or both, during which time a member receives disability benefits under §20-18-21 or §20-18-22 of this code.

Eng(r) SB 712 (q)(r) "Division of Natural Resources" or "division" means the West Virginia Division of Natural Resources.

(r)(s)(s) "Effective date" means January 2, 2021.

(s)(t)(t) "Employer error" means an omission, misrepresentation, or deliberate act in violation of relevant provisions of the West Virginia Code or of the West Virginia Code of State Rules or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Enr SB 712 Rules by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(t)(u)(u) "Final average salary" means the average of the highest annual compensation received for covered employment by the member during any five consecutive plan years within the member’s last 10 years of service.

(u)(v)(v) "Fund" means the West Virginia Natural Resources Police Officer Retirement Fund created pursuant to §20-18-7 of this code.

(v)(w)(w) "Hour of service" means:

Hours under this paragraph shall be calculated and credited pursuant to West Eng SB 712 Virginia Division of Labor rules.

(w)(x)Enr SB 712 (x) "Medical examination" means an in-person or virtual examination of a member’s physical or mental health, or both, by a physician or physicians selected or approved by the board;

(x)(y)(y) "Member" means a person first hired as a Natural Resources Police Officer, as defined in subsection (z)(aa)(aa) of this section, on or after January 2, 2021, or a Natural Resources Police Officer first hired prior to the effective date and who elects to become a member pursuant to § 20-18-620- 18-6 of this code.

A member shall remain a member until the benefits to which he or she is entitled under this article are paid or forfeited or until cessation of membership pursuant to §20-§20-18-6 18-6 of this code.

(y)(z)(z) "Monthly salary" means the portion of a member’s gross annual compensation which is paid to him or her per month.

(z)(aa)(aa) "Natural Resources Police Officer" means any person regularly employed in the service of the division as a law-enforcement officer on or after the effective date of this article, and who is eligible to participate in the fund.

Eng(bb) SB 712 (aa)(bb) "Normal form" means a monthly annuity which is one-twelfth of the amount of the member’s accrued benefit which is payable for the member’s life.

(bb)(cc)Enr SB 712 (cc) "Normal retirement age" means the first to occur of the following:

(cc)(dd)(dd) "Partially disabled" means a member’s inability to engage in the duties of a Natural Resources Police Officer by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(dd)(ee)(ee) "Plan" means the West Virginia Natural Resources Police Officers Retirement System established by this article.

(ee)(ff)(ff) "Plan year" means the 12-month period commencing on July 1 of any designated year and ending the following June 30.

Eng(gg) SB 712 (ff)(gg) "Public Employees Retirement System" means the West Virginia Public Employees Retirement System created by §5-10-1 et seq.

(gg)(hh)(hh) "Qualified public safety employee" means any employee of the division who provides police protection, fire-fighting services, or emergency medical services for any area within the jurisdiction of the state or political subdivision, or such other meaning given to the term by § 72(t)(10)(B) of the Internal Revenue Code or by Treasury Regulation §1.401(a)-1(b)(2)(v) as they may be amended from time to time.

(hh)(ii)Enr SB 712 (ii) "Regular interest" means the rate or rates of interest per annum, compounded annually, as the board adopts in accordance with the provisions of this article.

(ii)(jj)(jj) "Required beginning date" means April 1 of the calendar year following the later of:

(i)(1) Thethe calendar year in which the member attains the applicable age 72;as set forth in this paragraph;

or (ii) the calendar year in which the member retires or otherwise separates from covered employment (1) the calendar year in which the member attains the applicable age as set forth in this paragraph;

(jj)(kk)(kk) "Retirant" means any member who commences an annuity payable by the retirement system.

Eng(ll) SB 712 (kk)(ll) "Retire" or "retirement" means a member’s termination from the employ of a participating public employer and the commencement of an annuity by the plan.

(ll)(mm)(mm) "Retirement income payments" means the annual retirement income payments payable under the plan.

(mm)(nn)(nn) "Substantial gainful employment" or "gainful employment" means employment in which an individual may earn up to an amount that is determined by the United States Social Security Administration as substantial gainful activity and still receive total disability benefits.

(nn)(oo)(oo) "Surviving spouse" means the person to whom the member was legally married at the time of the member’s death and who survived the member.

(oo)(pp)Enr SB 712 (pp) "Totally disabled" means a member’s inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(pp)(qq)(qq) Year of service.

— A member shall, except in his or her first and last years of covered employment, or within the plan year of the effective date, be credited with year of service Eng SB 712 credit, based upon the hours of service performed as covered employment and credited to the member during the plan year based upon the following schedule:

Hours of Service Years of Service Credited Less than 500 0 500 to 999 1/3 1,000 to 1,499 2/3 1,500 or more 1 During a member’s first and last years of covered employment or within the plan year of the effective date, the member shall be credited with one-twelfth of a year of service for each Enr SB 712 month during the plan year in which the member is credited with an hour of service.

Notwithstanding anything in the plan to the contrary, the payment of benefits under this article shall be determined and made in accordance with §401(a)(9) of the Internal Revenue Code and the federal regulations promulgated thereunder as applicable to governmental plans, including without limitation the minimum distribution incidental benefit (MDIB) requirement of §401(a)(9)(G) and the regulations thereunder, and the Eng SB 712 incidental benefit rule of §1.401-1(b)(1)(i) of the regulations.

(a) The payment of benefits under the plan to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than therequired beginning date, in accordance with regulations prescribed under §401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his Enr SB 712 or her beneficiary or over a period not extending beyond the life expectancy of the member and his or her beneficiary:

(c) If a member dies before distribution to him or her has commenced, then his or her entire interest in the retirement system is to be distributed by December 31 of the calendar year Eng SB 712 containing the fifth anniversary of the member’s death, unless the provisions of subsection (d) of this section apply.

or Enr SB 712 (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, distributions are to commence on or before the later of:

(A) December 31 of the calendar year in which the member would have attained age 72 the applicable age as set forth in the definition of required beginning date;date provided in §20-18-2 of this code;

or Eng SB 712 (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member Enr SB 712 would have attained the applicable age 72;as set forth in the definition of required beginning date provided in §20-18-2 of this code;

The (a) Subject to the provisions of subsection (b) of this section, the annuity of any member who retires under the provisions of this article and who resumes service in covered employment shall be suspended while the member continues in covered employment.

The If there has been a bona fide separation from service upon retirement, the monthly annuity payment for the month in which the service resumes shall be prorated totheto the date of commencement of service, and the member shall again become a contributing member during resumption of service.

Eng SB 712 (c) Prior to any retirant subsequently becoming employed by the division, whether on a permanent, full-time, part-time, substitute, per diem, temporary or leased employee basis, the division shall notify the board and the retirant, in writing, if and when any such potential employment will negatively impact the retirant’s retired status or benefits.

Upon the retirant’s acceptance of such employment, the division shall notify the board, in writing, of the retirant’s Enr SB 712 subsequent employment.

Eng SB 712 (e) "Bona fide separation from service upon retirement" means that a retirant has completely terminated any employment relationship with the Supreme Court for a period of at least 60 consecutive days from the effective date of retirement and without a prearranged agreement to return to employment with the Supreme Court.

For purposes of this definition, an Enr SB 712 employment relationship includes employment in any capacity, whether on a permanent, full-time, part-time, substitute, per diem, temporary or leased employee basis.

(e)(f)(f) "Employer error" means an omission, misrepresentation or deliberate act in violation of relevant provisions of the West Virginia Code or of the West Virginia Code of State Rules or the relevant provisions of both the West Virginia Code and of the West Virginia Code of State Rules by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(f)(g)(g) "Final average salary" means the average of the highest 36 consecutive months' compensation received by the member as a judge of any court of record of this state.

(g)(h)(h) "Internal Revenue Code" means the Internal Revenue Code of 1986, as it has been amended.

(h)(i)(i) "Member" means a judge participating in this system.

(i)(j)(j) "Plan year" means the 12-month period commencing on July 1 of any designated year and ending the following June 30.

(j) (k) "Required beginning date" means April 1 of the calendar year following the later of:

(1) The calendar year in which the member attains agethe 70.5applicable (if born before July 1, 1949) or age 72as (ifset bornforth afterin Junethis 30,paragraph; 1949);

or (2) the calendar year in which the member retires or otherwise separates from covered employment under this retirement system (1) The calendar year in which the member attains the applicable age as set forth in this paragraph;

Eng SB 712 (A) Seventy-two, if the individual attains age 72 prior to January 1, 2023;

provided that the applicable age shall be determined in accordance with the provisions of §401(a)(9) of the Enr SB 712 Internal Revenue Code and the Treasury Regulations thereunder, as the same may be amended from time to time.

(k)(m)(m) "Retirement system" or "system" means the Judges' Retirement System created and established by this article.

(b) The Legislature recognizes and acknowledges the authority of the West Virginia Supreme Court of Appeals to recall retired judges and justices for temporary assignment and to create a panel of senior judges and justices to utilize the talent and experience of former intermediate court, circuit court, family court judges, and supreme court justices of this state:

Provided, That extended assignment of retired judges and justices must not be utilized in Eng SB 712 such a way as to threaten the qualified status of the Judges' Retirement System under applicable provisions of the Internal Revenue Code, including Treasury Regulation §1.401(a)-1(b)(1) requiring that a qualified plan must be established primarily to provide payment of definitely determinable benefits to its employees after retirement or attainment of normal retirement age.

Provided, That Enr SB 712 extended assignment of retired judges and justices must not be utilized in such a way as to threaten the qualified status of the Judges' Retirement System under applicable provisions of the Internal Revenue Code, including Treasury Regulation §1.401(a)-1(b)(1) requiring that a qualified plan must be established primarily to provide payment of definitely determinable benefits to its employees after retirement or attainment of normal retirement age.

Eng SB 712 (d) Notwithstanding subsection (c) of this section, for purposes of maintaining judicial efficacy and continuity in judicial decision making, a senior judge or justice may continue to receive per diem compensation after the combined total of per diem compensation and retirement benefits paid to the senior judge or justice during that calendar year exceeds the annual salary of a sitting circuit judge if the Chief Justice of the Supreme Court of Appeals enters an administrative order certifying there are certain extraordinary circumstances involving the necessary absence of a sitting judicial officer because of a protracted,protracted but temporary, illness or medical condition, or a lengthy suspension which necessitate the extended assignment of the senior judge or justice.

(f) Senior family court judges recalled and assigned to service shall receive per diem compensation set by the Supreme Court of Appeals, but not to exceed $325 for each day actually Enr SB 712 served:

If a retirant fails to have a bona fide separation from service upon retirement or if such retirant or the participating public employer fails to comply with subsection (h) of this section in a Eng SB 712 manner satisfactory to the board, then the member’s retirement shall be voided and the member shall repay to the system the gross amount of all annuity payments received related to such voided retirement.

Enr SB 712 §51-9-12b.

Eng SB 712 (a) The payment of benefits under the retirement system to any member shall be distributed to him or her not later than the required beginning date, or be distributed to him or her commencing not later than the required beginning date, in accordance with regulations prescribed under §401(a)(9) of the Internal Revenue Code, over the life of the member or over the lives of the member and his or her beneficiary or over a period not extending beyond the life expectancy of the member and his or her beneficiary:

Enr SB 712 (c) If a member dies before distribution to him or her has commenced, then his or her entire interest in the retirement system is to be distributed by December 31 of the calendar year containing the fifth anniversary of the member’s death, unless the provisions of subsection (d) of this section apply.

Eng SB 712 (A) December 31 of the calendar year in which the member would have attained age 70.5 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) the applicable age as set forth in the definition of required beginning date;date provided in §51-9-1a of this code;

Provided, That any such election shall not delay the required distribution of the deceased member’s entire interest in the retirement system beyond December 31 of the calendar year containing the fifth anniversary of Enr SB 712 the member’s death as required by subsection (c) of this section:

or (2) If the member’s sole designated beneficiary is either the surviving spouse or a former spouse who, as an alternate payee under a Qualified Domestic Relations Order, is receiving 100 percent of the survivor benefit, election of life expectancy treatment must be made on or before the earlier ofof: (A) or (B) below:

or (ii) December 31 of the calendar year in which the member would have attained the applicable age 70.5as (ifset bornforth beforein Julythe 1,definition 1949)of orrequired agebeginning 72date (ifprovided bornin after§51-9-1a Juneof 30,this 1949);code;

113Enr SB 712 The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.

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Clerk of the Senate ...............................................................

Clerk of the House of Delegates Originated in the Senate.

In effect 90 days from passage.

...............................................................

President of the Senate ...............................................................

Speaker of the House of Delegates __________ The within is ................................................

this the...........................................

Day of ..........................................................................................................., 2025.

.............................................................

Governor 113