Senate Bill No. 224
(By Senator Prezioso)
[Introduced January 27, 2000; referred to the Committee
on Pensions; and then to the Committee on Finance.]
A BILL to amend and reenact section two, article fourteen-d,
chapter seven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to the deputy
sheriff retirement system act; and providing that county
correctional officers are included in this retirement
Be it enacted by the Legislature of West Virginia:
That section two, article fourteen-d, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 14D. DEPUTY SHERIFF RETIREMENTACT.
As used in this article, unless a federal law or regulation
or the context clearly requires a different meaning:
(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. A member's
accrued benefit may not exceed the limits of section 415 of the
Internal Revenue Code.
(b) "Accumulated contributions" means the sum of all amounts
deducted from the compensation of a member, or paid on his or her
behalf pursuant to article ten-c, chapter five of this code,
either pursuant to section seven of this article or section
twenty-nine, article ten, chapter five of this code as a result
of covered employment together with regular interest on the
(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 member has been called to active full-time duty and has
received no compensation during the period of that duty from any board on other than the armed forces.
(d) "Actuarial equivalent" means a benefit of equal value
computed upon the basis of the mortality table and interest rates
as the consolidated public retirement board may adopt from time
(e) "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. Annual compensation
for determining benefits during any determination period may not
exceed one hundred fifty thousand dollars as adjusted for cost of
living in accordance with section 401(a)(17)(B) of the Internal
(f) "Annual leave service" means accrued annual leave.
(g) "Annuity starting date" means the first day of the first period for which an amount is received as an annuity by reason of
(h) "Base salary" means a member's cash compensation
exclusive of overtime from covered employment during the last
twelve months of employment. Until a member has worked twelve
months, annualized base salary is used as base salary.
(i) "Board" means the consolidated public retirement board
created pursuant to article ten-d, chapter five of this code.
(j) "County commission" has the meaning ascribed to it in
section one, article one, chapter seven of this code.
(k) "Covered employment" means either: (1) Employment as a
deputy sheriff and the active performance of the duties required
of a deputy sheriff; or (2) the period of time which active
duties are not performed but disability benefits are received
under section thirteen or fourteen of this article; or (3)
concurrent employment by a deputy sheriff in a job or jobs in
addition to his or her employment as a deputy sheriff where such
secondary employment requires the deputy sheriff to be a member
of another retirement system which is administered by the
consolidated public retirement board pursuant to article ten-d of chapter five of this code: Provided, That the deputy sheriff
contribute to the fund created in section six of this article the
amount specified as the deputy sheriff's contribution in section
seven of this article.
(l) "Credited service" means the sum of a member's years of
service, active military service, disability service and annual
(m) "Deputy sheriff" means an individual employed as a
county law-enforcement deputy sheriff in this state and as
defined by section two, article fourteen, chapter seven of this
code or as a correctional officer as defined in section two,
article fourteen-b, chapter seven of this code relating to civil
service for correctional officers.
(n) "Dependent child" means:
(1) An unmarried person under age eighteen who is either:
(A) A natural child of the member;
(B) A legally adopted child of the member;
(C) A child who at the time of the member's death was living
with the member while the member was an adopting parent during
any period of probation; or
(D) A stepchild of the member residing in the member's
household at the time of the member's death.
(2) Any unmarried child under age twenty-three: (A) Who is
enrolled as a full-time student in an accredited college or
university; (B) who was claimed as a dependent by the member for
federal income tax purposes at the time of member's death; and
(C) whose relationship with the member is described in
subparagraph (A), (B) or (C), paragraph (1) of this subdivision.
(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.
(p) "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 section thirteen
or fourteen of this article.
(q) "Early retirement age" means age forty or over and
completion of twenty years of service.
(r) "Effective date" means the first day of July, one
thousand nine hundred ninety-eight.
(s) "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
ten years of service. If the 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 section thirteen or
fourteen of this article then "final average salary" means the
average of the monthly salary determined paid to the member
during that period as determined under section seventeen of this
article multiplied by twelve.
(t) "Fund" means the West Virginia deputy sheriff retirement
fund created pursuant to section six of this article.
(u) "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. These hours shall be credited to the member for
the plan year in which the duties are performed; and
(2) Each hour for which a member is paid or entitled to
payment for covered employment during a plan 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 calculated and credited
pursuant to West Virginia department of labor regulations. A
member will not be credited with any hours of service for any
period of time he or she is receiving benefits under section
fourteen or fifteen of this article; and
(3) Each hour for which back pay is either awarded or agreed
to be paid by the employing county commission, irrespective of
mitigation of damages. The same hours of service shall not be
credited both under paragraph (1) or (2) of this subdivision, and
under this paragraph. Hours under this paragraph shall be
credited to the member for the 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.
(v) "Member" means a person first hired as a deputy sheriff
after the effective date of this article, as defined in
subsection (r) of this section, or a deputy sheriff first hired prior to the effective date and who elects to become a member
pursuant to section five or section seventeen of this article.
A member shall remain a member until the benefits to which he or
she is entitled under this article are paid or forfeited.
(w) "Monthly salary" means the portion of a member's annual
compensation which is paid to him or her per month.
(x) "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 the
accumulated contributions at the annuity starting date and the
total of the retirement income payments made to the member.
(y) "Normal retirement age" means the first to occur of the
(1) Attainment of age fifty years and the completion of
twenty or more years of service;
(2) While still in covered employment, attainment of at
least age fifty years, and when the sum of current age plus years of service equals or exceeds seventy years;
(3) While still in covered employment, attainment of at
least age sixty years, and completion of five years of service;
(4) Attainment of age sixty-two years and completion of five
or more years of service.
(z) "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 twelve months. A member
may be determined partially disabled for the purposes of this
article and maintain the ability to engage in other gainful
employment which exists within the state but which ability would
not enable him or her to earn an amount at least equal to two
thirds of the annual compensation earned by all active members of
this plan during the plan year ending as of the most recent
thirtieth day of June, as of which plan data has been assembled
and used for the actuarial valuation of the plan.
(aa) "Public employees retirement system" means the West Virginia public employee's retirement system created by article
ten, chapter five of this code.
(bb) "Plan" means the West Virginia deputy sheriff death,
disability and retirement plan established by this article.
(cc) "Plan year" means the twelve month period commencing on
the first day of July and ending the following thirtieth day of
June of any designated year.
(dd) "Regular interest" means the rate or rates of interest
per annum, compounded annually, as the board shall from time to
(ee) "Retirement income payments" means the annual
retirement income payments payable under the plan.
(ff) "Spouse" means the person to whom the member is legally
married on the annuity starting date.
(gg) "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.
(hh) "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 twelve months.
For purposes of this subdivision:
(1) A member is totally disabled only if his or her physical
or mental impairment or impairments is so severe that he or she
is not only unable to perform his or her previous work as a
deputy sheriff but also cannot, considering his or her age,
education and work experience, engage in any other kind of
substantial gainful employment which exists in the state
regardless of whether: (A) The work exists in the immediate area
in which the member lives; (B) a specific job vacancy exists; or
(C) the member would be hired if he or she applied for work.
(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.
A member's receipt of social security disability benefits
creates a rebuttable presumption that the member is totally
disabled for purposes of this plan. Substantial gainful
employment rebuts the presumption of total disability.
(ii) "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
as covered employment and credited to the member during the plan
year based upon the following schedule:
Hours of ServiceYear of Service Credited
Less than 5000
500 to 999 1/3
1,000 to 1,4992/3
1,500 or more1
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. A member is not
entitled to credit for years of service for any time period
during which he or she received disability payments under section
fourteen or fifteen of this article. Except as specifically
excluded, years of service include covered employment prior to
the effective date.
Years of service which are credited to a member prior to his or her receipt of accumulated contributions upon termination of
employment pursuant to section thirteen of this article or
section thirty, article ten, chapter five of this code, shall be
disregarded for all purposes under this plan unless the member
repays the accumulated contributions with interest pursuant to
section twelve of this article or had prior to the effective date
made the repayment pursuant to section eighteen, article ten,
chapter five of this code.
NOTE: the purpose of this bill is to include correctional
officers in the deputy sheriff retirement system.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.