WEST VIRGINIA LEGISLATURE REGULAR SESSION ENGROSSEDENROLLED House Bill 5457 ByBYD DelegatesELEGATES Hott,HOTT, B.

Ward,ARD Willis,, Brooks,ILLI, Flanigan,ROOKS Martin,, Mallow,F Jennings,LANIGA, Dittman,MARTIN, Green,ALLOW and, HornbuckleENNINGS, [IntroducedITTMAN, FebruaryG 12,REEN,AND HORNBUCKLE [Passed March 10, 2026;

referredin toeffect the90 Committeedays onfrom Finance]passage Eng(June 8, 2026)] Enr HB 5457 AAN BILLACT to amend and reenact §15-2A-2 and §15-2A-6 of the Code of West Virginia, as amended, relating providingto one-halfdisability service credit for periodscertain oflaw-enforcement disabilityofficers serviceemployed toby countthe towardWest retirementVirginia for State Troopers.Police;

defining disability service;

providing one-half service credit for periods of disability service for calculating years of service for retirement purposes.

(3) "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: Provided,article: That when used in the context of compliance with the federal maximum benefit requirements of Section 415 of the Internal Revenue Code, "actuarially equivalent" shall be computed using the mortality tables and interest rates required to comply with those requirements.

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

Enr HB 5457 (7) "Board" means the Consolidated Public Retirement Board created pursuant to §5-10D- 1 et seq.

Eng HB 5457 (8) "Bona fide separation from service upon retirement" means that a retirant has completely terminated any employment relationship with the agency 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 agency.

(11) (12) "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.

(12) (13) "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 Enr HB 5457 the relevant provisions of both the West Virginia Code and the West Virginia Code Eng HB 5457 of State Regulations by the participating public employer that has resulted in an underpayment or overpayment of contributions required.

(13) (14) "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: Provided,service: That annual compensation for determining benefits 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 § 401(a)(17) of the Internal Revenue Code.

(14)Provided, (15)That "Fund",annual "plan",compensation "system"for ordetermining "retirementbenefits system"during meansany determination period may not exceed the Westmaximum Virginiacompensation Stateallowed Policeas Retirementadjusted Fundfor createdcost andof establishedliving byin accordance with §5-10D-7 of this article.code and § 401(a)(17) of the Internal Revenue Code.

(15) (16)"Fund", "Internal"plan", Revenue"system" Code"or "retirement system" means the InternalWest RevenueVirginia CodeState ofPolice 1986,Retirement asFund amended.created and established by this article.

(16) (17)"Internal "Law-enforcementRevenue officer"Code" means an individual employed or otherwise engaged in either a public or private position which involves the renditionInternal ofRevenue servicesCode relating to enforcement of federal,1986, state or local laws for the protection of public or private safety, including, but not limited to, positions as deputyamended. 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.

(17) (18)"Law-enforcement "Medicalofficer" examination" means an in-personindividual employed or virtualotherwise examinationengaged ofin either a member’spublic physical or mentalprivate health,position which involves the rendition of services relating to enforcement of federal, state or both,local bylaws afor physicianthe protection of public or physiciansprivate selectedsafety, including, but not limited to, positions as deputy sheriffs, police officers, marshals, bailiffs, court security officers or approvedany other law-enforcement position which requires certification, but excluding positions held by theelected board;sheriffs or appointed chiefs of police whose duties are purely administrative in nature.

(18) "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;

(18) (19) "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.

EngEnr HB 5457 (19) (20) "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.

(20) (21) "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.

(21) (22) "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.

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

(23) (24) "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.

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

EngEnr HB 5457 (B) Seventy-three, if the individual attains age 72 after December 31, 2022, and attains age 73 before January 1, 2033;

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

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

(27) (28) "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.

(28) (29) "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.

(29) (30) "Years of service" means the months of service acquired by a member while in active employment with the agency and any disability service, if applicable, divided by 12.

Years of service shall be calculated in years and fraction of a year from the date of active employment of the member with the agency through the date of termination of employment or retirement from the Eng HB 5457 agency.

If a member returns to active employment with the agency following a previous Enr HB 5457 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.

(a) A member may retire with full benefits upon attaining the age of 50 and completing 25 or more years of service or attaining the age of 52 and completing 20 years or more of service by filing with the board his or her voluntary application in writing for retirement.retirement.Amember who is less than age 52 may retire upon completing 20 years or more of service:

A member who is less than age 52 may retire upon completing 20 years or more of service:

Any annuity calculated pursuant to the provisions of this subsection are subject to reduction if necessary to comply with the maximum benefit provisions of Section 415 of the Internal Revenue Code and Eng HB 5457 §15-2A-6a of this code.

The retirant’s annuity shall begin the first day of the calendar Enr HB 5457 month following the month in which the member’s application for the annuity is filed with the board on or after his or her attaining age and service requirements and termination of employment.

Enr HB 5457 The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.

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

Clerk of the House of Delegates ...............................................................

Clerk of the Senate Originated in the House of Delegates.