West Virginia Code > Chapter 44B > Article 4 – Allocation of Receipts During Administration of Trust


Part 1	Receipts From Entities	44B-4-401 – 44B-4-403
Part 2	Receipts Not Normally Apportioned	44B-4-404 – 44B-4-407
Part 3	Receipts Normally Apportioned	44B-4-408 – 44B-4-415

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Terms Used In West Virginia Code > Chapter 44B > Article 4 - Allocation of Receipts During Administration of Trust

Abandonment: means any conduct that demonstrates the settled purpose to forego the duties and parental responsibilities to the child. See West Virginia Code 49-1-201
Abusing parent: means a parent, guardian, or other custodian, regardless of his or her age, whose conduct has been adjudicated by the court to constitute child abuse or neglect as alleged in the petition charging child abuse or neglect. See West Virginia Code 49-1-201
Accrued benefit: means on behalf of any member 2. See West Virginia Code 8-22A-2
Accumulated contributions: means the sum of all retirement contributions deducted from the compensation of a member, or paid on his or her behalf as a result of covered employment, together with regular interest on the deducted amounts. See West Virginia Code 8-22A-2
Active military duty: means full-time duty in the active military service of the United States Army, Navy, Air Force, Coast Guard or Marine Corps. See West Virginia Code 8-22A-2
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 provisions of this article: . See West Virginia Code 8-22A-2
Adult: means a person who is at least eighteen years of age. See West Virginia Code 49-1-202
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Agency: means any state department, division, office, commission, authority, board or other unit authorized by law to enter into contracts for the provision of goods or services. See West Virginia Code 5A-3B-1
Allegation: something that someone says happened.
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annual compensation: means the wages paid to the member during covered employment within the meaning of Section 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 Section 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. See West Virginia Code 8-22A-2
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Annuity starting date: means the first day of the month for which an annuity is payable after submission of a retirement application or the required beginning date, if earlier. See West Virginia Code 8-22A-2
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Approval: means a finding by the Secretary of the Department of Health and Human Resources that a facility operated by the state has met the requirements of legislative rules promulgated for operation of that facility and that a certificate of approval or a certificate of operation has been issued. See West Virginia Code 49-1-203
Arrest: Taking physical custody of a person by lawful authority.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Beneficiary: means a natural person who is entitled to, or will be entitled to, an annuity or other benefit payable by the plan. See West Virginia Code 8-22A-2
Board: means the Consolidated Public Retirement Board. See West Virginia Code 8-22A-2
Chambers: A judge's office.
Charter: shall mean , except where specific reference is made to a particular type of charter, either a special legislative charter (whether or not amended under the provisions of former §. See West Virginia Code 8-1-2
child: means an individual who meets one of the following conditions:
(A) Is under thirteen years of age. See West Virginia Code 49-1-202
child abuse or neglect: means any act or omission that creates an abused child or a neglected child as those terms are defined in this section. See West Virginia Code 49-1-201
Child placing agency: means a child welfare agency organized for the purpose of placing children in private family homes for foster care or for adoption. See West Virginia Code 49-1-206
Child welfare agency: means any agency or facility maintained by the state or any county or municipality thereof, or any agency or facility maintained by an individual, firm, corporation, association, or organization, public or private, to receive children for care and maintenance or for placement in residential care facilities, including, without limitation, private homes or any facility that provides care for unmarried mothers and their children. See West Virginia Code 49-1-206
City: is a word of art and shall mean, include, and be limited to any Class I, Class II, and Class III city, as classified in section three of this article (except in those instances where the context in which used clearly indicates that a particular class of city is intended), heretofore or hereafter incorporated as a municipal corporation under the laws of this state, however created and whether operating under: (i) A special legislative charter. See West Virginia Code 8-1-2
Code: shall mean the Code of West Virginia, 1931, as heretofore and hereafter amended. See West Virginia Code 8-1-2
Community services: means nonresidential prevention or intervention services or programs that are intended to reduce delinquency and future court involvement. See West Virginia Code 49-1-206
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Continuance: Putting off of a hearing ot trial until a later time.
Contract: A legal written agreement that becomes binding when signed.
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
County commission: shall mean the governmental body created by section 22, article eight of the Constitution of this state, or any existing tribunal created in lieu of a county commission. See West Virginia Code 8-1-2
County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
Court: means the circuit court of the county with jurisdiction of the case or the judge in vacation unless otherwise specifically provided. See West Virginia Code 49-1-207
Covered employment: means either: (1) Employment as a full-time municipal police officer or firefighter and the active performance of the duties required of that employment. See West Virginia Code 8-22A-2
Credited service: means the sum of a member's years of service, active military duty, and disability service. See West Virginia Code 8-22A-2
Custodian: means a person who has or shares actual physical possession or care and custody of a child, regardless of whether that person has been granted custody of the child by any contract or agreement. See West Virginia Code 49-1-204
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Decedent: A deceased person.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Dependent: A person dependent for support upon another.
Dependent child: means either: (1) An unmarried person under age 18 who is: (A) A natural child of the member. See West Virginia Code 8-22A-2
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. See West Virginia Code 8-22A-2
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. See West Virginia Code 8-22A-2
Docket: A log containing brief entries of court proceedings.
Donor: The person who makes a gift.
Effective date: means January 1, 2010. See West Virginia Code 8-22A-2
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
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. See West Virginia Code 8-22A-2
Energy-conservation measures: means goods or services, or both, to reduce energy consumption operating costs of agency facilities. See West Virginia Code 5A-3B-1
Energy-savings contract: means a performance-based contract for the evaluation and recommendation of energy operations conservation measures and for implementation of one or more measures. See West Virginia Code 5A-3B-1
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
Facility: means a place or residence, including personnel, structures, grounds, and equipment used for the care of a child or children on a residential or other basis for any number of hours a day in any shelter or structure maintained for that purpose. See West Virginia Code 49-1-206
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. See West Virginia Code 8-22A-2
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Foster parent: means a person with whom the department has placed a child and who has been certified by the department, a child placing agency, or another agent of the department to provide foster care. See West Virginia Code 49-1-206
Fraud: Intentional deception resulting in injury to another.
Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
Fund: means the West Virginia Municipal Police Officers and Firefighters Retirement Fund created by this article. See West Virginia Code 8-22A-2
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
Hour of service: means : (1) Each hour for which a member is paid or entitled to payment for covered employment during which time active duties are performed. See West Virginia Code 8-22A-2
Imminent danger to the physical well-being of the child: means an emergency situation in which the welfare or the life of the child is threatened. See West Virginia Code 49-1-201
in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
Inconsistent or in conflict with: shall mean that a charter or ordinance provision is repugnant to the constitution of this state or to general law because such provision: (i) Permits or authorizes that which the constitution or general law forbids or prohibits. See West Virginia Code 8-1-2
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Juvenile: means any person under eighteen years of age or is a transitioning adult. See West Virginia Code 49-1-202
Juvenile delinquent: means a juvenile who has been adjudicated as one who commits an act which would be a crime under state law or a municipal ordinance if committed by an adult. See West Virginia Code 49-1-202
Law-enforcement officer: means a law-enforcement officer of the State Police, a municipality or county sheriff'. See West Virginia Code 49-1-208
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
License: means the grant of official permission to a facility to engage in an activity which would otherwise be prohibited. See West Virginia Code 49-1-203
Lien: A claim against real or personal property in satisfaction of a debt.
Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
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. See West Virginia Code 8-22A-2
Member: means , except as provided in §. See West Virginia Code 8-22A-2
Monthly salary: means the W-2 reportable compensation received by a member during the month. See West Virginia Code 8-22A-2
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Multidisciplinary team: means a group of professionals and paraprofessionals representing a variety of disciplines who interact and coordinate their efforts to identify, diagnose and treat specific cases of child abuse and neglect. See West Virginia Code 49-1-207
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 §. See West Virginia Code 8-22A-2
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 §. See West Virginia Code 8-22A-2
Municipal subdivision: means any separate corporation or instrumentality established by one or more municipalities, as permitted by law. See West Virginia Code 8-22A-2
Municipality: has the meaning ascribed to it in this code. See West Virginia Code 8-22A-2
Needs Assessment: means an evidence-informed assessment which identifies the needs a child or family has, which, if left unaddressed, will likely increase the chance of reoccurring. See West Virginia Code 49-1-206
Neglected child: means a child:
(A) Whose physical or mental health is harmed or threatened by a present refusal, failure or inability of the child&rsquo. See West Virginia Code 49-1-201
Nonviolent misdemeanor offense: means a misdemeanor offense that does not include any of the following:
(A) An act resulting in bodily injury or death. See West Virginia Code 49-1-206
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. See West Virginia Code 8-22A-2
Normal retirement age: means the first to occur of the following: (1) Attainment of age 50 years and the completion of 20 or more years of regular contributory service. See West Virginia Code 8-22A-2
oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
Oath: A promise to tell the truth.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
Out-of-home placement: means a post-adjudication placement in a foster family home, kinship parent home, group home, nonsecure facility, emergency shelter, hospital, psychiatric residential treatment facility, staff secure facility, hardware secure facility, detention facility, or other residential placement other than placement in the home of a parent, custodian, or guardian. See West Virginia Code 49-1-206
Oversight: Committee review of the activities of a Federal agency or program.
Parent: means an individual defined as a parent by law or on the basis of a biological relationship, marriage to a person with a biological relationship, legal adoption or other recognized grounds. See West Virginia Code 49-1-204
Parental rights: means any and all rights and duties regarding a parent to a minor child. See West Virginia Code 49-1-204
Parenting skills: means a parent'. See West Virginia Code 49-1-204
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Permanency plan: means the part of the case plan which is designed to achieve a permanent home for the child in the least restrictive setting available. See West Virginia Code 49-1-201
Person: shall mean any individual, firm, partnership, corporation, company, association, joint-stock association, or any other entity or organization of whatever character or description. See West Virginia Code 8-1-2
Personal property: All property that is not real property.
personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
Physical or mental impairment: is a n impairment that results from an anatomical, physiological or psychological abnormality that is demonstrated by medically accepted clinical and laboratory diagnostic techniques. See West Virginia Code 8-22A-2
Placement: means any temporary or permanent placement of a child who is in the custody of the state in any foster home, kinship parent home, group home, or other facility or residence. See West Virginia Code 49-1-206
Plan: means the West Virginia Municipal Police Officers and Firefighters Retirement System established by this article. See West Virginia Code 8-22A-2
Plan year: means the 12-month period commencing on January 1 of any designated year and ending the following December 31. See West Virginia Code 8-22A-2
Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
Pre-adjudicatory community supervision: means supervision provided to a youth prior to adjudication, for a period of supervision up to one year for an alleged status or delinquency offense. See West Virginia Code 49-1-206
Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
Qualified provider: means a person, firm or corporation experienced in the design, implementation and installation of energy-conservation measures. See West Virginia Code 5A-3B-1
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Regular contributory service: means a member's credited service excluding active military duty, disability service and accrued annual and sick leave service. See West Virginia Code 8-22A-2
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. See West Virginia Code 8-22A-2
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Required beginning date: means April 1 of the calendar year following the later of: (1) The calendar year in which the member attains age 70. See West Virginia Code 8-22A-2
Res gestae: means a spontaneous declaration made by a person immediately after an event and before the person has had an opportunity to conjure a falsehood. See West Virginia Code 49-1-207
Respondent: means all parents, guardians, and custodians identified in the child abuse and neglect petition who are not petitioners or copetitioners. See West Virginia Code 49-1-201
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. See West Virginia Code 8-22A-2
Retirement income payments: means the monthly retirement income payments payable. See West Virginia Code 8-22A-2
Risk and needs assessment: means a validated, standardized actuarial tool which identifies specific risk factors that increase the likelihood of reoffending and the factors that, when properly addressed, can reduce the likelihood of reoffending. See West Virginia Code 49-1-206
Rule: means legislative rules promulgated by the Secretary of the Department of Health and Human Resources or a statement issued by the Secretary of the Department of Health and Human Resources of the standards to be applied in the various areas of child care. See West Virginia Code 49-1-203
Secretary: means the Secretary of the West Virginia Department of Health and Human Resources. See West Virginia Code 49-1-208
Service of process: The service of writs or summonses to the appropriate party.
Sexual abuse: means :
(A) Sexual intercourse, sexual intrusion, sexual contact, or conduct proscribed by §. See West Virginia Code 49-1-201
Sexual assault: means any of the offenses proscribed in §. See West Virginia Code 49-1-201
Spouse: means the person to whom the member is legally married on the annuity starting date. See West Virginia Code 8-22A-2
State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
state department: means the West Virginia Department of Health and Human Resources. See West Virginia Code 49-1-208
Status offender: means a juvenile who has been adjudicated as one:
(A) Who habitually and continually refuses to respond to the lawful supervision by his or her parents, guardian or legal custodian such that the juvenile'. See West Virginia Code 49-1-202
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Subpoena: A command to a witness to appear and give testimony.
Summons: Another word for subpoena used by the criminal justice system.
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. See West Virginia Code 8-22A-2
Testify: Answer questions in court.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
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. See West Virginia Code 8-22A-2
Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
Town or village: is a term of art and shall, notwithstanding the provisions of §. See West Virginia Code 8-1-2
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Treasurer: shall mean the treasurer or other municipal officer, by whatever name called, exercising the power and authority commonly exercised by a treasurer. See West Virginia Code 8-1-2
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Truancy diversion specialist: means a school-based probation officer or truancy social worker within a school or schools who, among other responsibilities, identifies truants and the causes of the truant behavior, and assists in developing a plan to reduce the truant behavior prior to court involvement. See West Virginia Code 49-1-206
Trustee: A person or institution holding and administering property in trust.
Valid court order: means an order issued by a court of competent jurisdiction relating to a child brought before the court and who is the subject of that order. See West Virginia Code 49-1-207
Venue: The geographical location in which a case is tried.
Vested: means eligible for retirement income payments after completion of five or more years of regular contributory service. See West Virginia Code 8-22A-2
Waiver: means a declaration that a certain legislative rule is inapplicable in a particular circumstance. See West Virginia Code 49-1-203
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 performed as covered employment and credited to the member during the plan year based on the following schedule:
Hours of Service Year 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, 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. See West Virginia Code 8-22A-2