7-14D-1 Short title
7-14D-2 Definitions
7-14D-2a Meaning of terms
7-14D-3 Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions
7-14D-4 Article to be liberally construed; supplements federal social security; federal qualification requirements
7-14D-5 Members
7-14D-6 Creation of fund; investments
7-14D-7 Members’ contributions; employer contributions
7-14D-7a Correction of errors; underpayments; overpayments
7-14D-8 Transfer from Public Employees Retirement System
7-14D-8a Notice requirements; test case
7-14D-9 Retirement; commencement of benefits
7-14D-9a Federal law maximum benefit limitations
7-14D-9b Federal law minimum required distributions
7-14D-9c Direct rollovers
7-14D-9d Rollovers and transfers to purchase service credit or repay withdrawn contributions
7-14D-10 Retirement credited service through member’s use, as option, of accrued annual or sick leave days
7-14D-11 Retirement benefits
7-14D-12 Annuity options
7-14D-13 Refunds to certain members upon discharge or resignation; deferred retirement; preretirement death; forfeitures
7-14D-14 Awards and benefits for disability – duty related
7-14D-15 Same – Due to other causes
7-14D-16 Awards and benefits for disability — Physical examinations; termination of disability
7-14D-17 Prior disability
7-14D-18 Awards and benefits to surviving spouse — When member dies in performance of duty, etc
7-14D-19 Awards and benefits to surviving spouse ? when member dies from nonservice-connected causes
7-14D-20 Additional death benefits and scholarships – dependent children
7-14D-21 Burial benefit
7-14D-22 Double death benefits prohibited
7-14D-23 Loans to members
7-14D-24 Service as sheriff
7-14D-24a Return to covered employment by retired member
7-14D-25 Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders
7-14D-26 Fraud; penalties; and repayment
7-14D-27 Credit toward retirement for member’s prior military service; credit toward retirement when member has joined Armed Forces in time of armed conflict; qualified military service
7-14D-28 Pro rata reduction of annuities
7-14D-29 Effective date; report to joint committee on government and finance; special starting date for benefits
7-14D-30 Limitation of county liability
7-14D-31 Benefits not forfeited if system terminates
7-14D-32 Severability

Terms Used In West Virginia Code > Chapter 7 > Article 14D - Deputy Sheriff Retirement System Act

  • 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: . See West Virginia Code 7-14D-2
  • Accumulated contributions: means the sum of all amounts deducted from the compensation of a member, or paid on his or her behalf pursuant to §. See West Virginia Code 7-14D-2
  • Active member: means a member who is active and contributing to the plan. See West Virginia Code 7-14D-2
  • 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 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. See West Virginia Code 7-14D-2
  • Actuarial equivalent: 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: . See West Virginia Code 7-14D-2
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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.
  • 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 upon 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 7-14D-2
  • Annual leave service: means accrued annual leave. See West Virginia Code 7-14D-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 first calendar month following receipt of the retirement application by the board or the required beginning date, if earlier: . See West Virginia Code 7-14D-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.
  • 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.
  • Base salary: means a member's cash compensation exclusive of overtime from covered employment during the last 12 months of employment. See West Virginia Code 7-14D-2
  • 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 7-14D-2
  • 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
  • Board: means the Consolidated Public Retirement Board created pursuant to §. See West Virginia Code 7-14D-2
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County commission: has the meaning ascribed to it in §. See West Virginia Code 7-14D-2
  • Covered employment: means either: (1) Employment as a deputy sheriff and the active performance of the duties required of a deputy sheriff. See West Virginia Code 7-14D-2
  • 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. See West Virginia Code 7-14D-2
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • 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 7-14D-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 7-14D-2
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Deputy sheriff: means an individual employed as a county law-enforcement deputy sheriff in this state and as defined by §. See West Virginia Code 7-14D-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 §. See West Virginia Code 7-14D-2
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Early retirement age: means age 40 or over and completion of 20 years of service. See West Virginia Code 7-14D-2
  • Effective date: means July 1, 1998. See West Virginia Code 7-14D-2
  • 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. See West Virginia Code 7-14D-2
  • 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.
  • 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. See West Virginia Code 7-14D-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.
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the West Virginia Deputy Sheriff Retirement Fund created pursuant to §. See West Virginia Code 7-14D-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
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • 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.
  • 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 7-14D-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
  • Intestate: Dying without leaving a will.
  • 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.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • 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 7-14D-2
  • Member: means a person first hired as a deputy sheriff after the effective date of this article, as defined in subdivision (u) of this section, or a deputy sheriff first hired prior to the effective date and who elects to become a member pursuant to §. See West Virginia Code 7-14D-2
  • Monthly salary: means the portion of a member's annual compensation which is paid to him or her per month. See West Virginia Code 7-14D-2
  • 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 7-14D-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 service. See West Virginia Code 7-14D-2
  • 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.
  • 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. See West Virginia Code 7-14D-2
  • 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 7-14D-2
  • Plan: means the West Virginia Deputy Sheriff Death, Disability, and Retirement Plan established by this article. See West Virginia Code 7-14D-2
  • Plan year: means the 12-month period commencing on July 1 of any designated year and ending the following June 30. See West Virginia Code 7-14D-2
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Public Employees Retirement System: means the West Virginia Public Employees Retirement System created by §. See West Virginia Code 7-14D-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 7-14D-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.
  • Required beginning date: means April 1 of the calendar year following the later of: (i) The calendar year in which the member attains age 70. See West Virginia Code 7-14D-2
  • retirement: means a member's withdrawal from the employ of a participating public employer and the commencement of an annuity by the plan. See West Virginia Code 7-14D-2
  • Retirement income payments: means the annual retirement income payments payable under the plan. See West Virginia Code 7-14D-2
  • Spouse: means the person to whom the member is legally married on the annuity starting date. See West Virginia Code 7-14D-2
  • State: means a state of the United States, or the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See West Virginia Code 48-14-601
  • 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 7-14D-2
  • 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 7-14D-2
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.