West Virginia Code 18-7B-8a – Qualified military service
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Contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the Internal Revenue Code. For purposes of this section, "qualified military service" has the same meaning as in Section 414(u) of the Internal Revenue Code. The retirement board is authorized to determine all questions and make all decisions relating to this section and, pursuant to the authority granted to the retirement board in section one, article ten-d, chapter five of this code, may promulgate rules relating to contributions, benefits and service credit to comply with Section 414(u) of the Internal Revenue Code.
Terms Used In West Virginia Code 18-7B-8a
- board: means the Consolidated Public Retirement Board created and established pursuant to §. See West Virginia Code 18-7B-2
- Internal Revenue Code: means the Internal Revenue Code of 1986, as it has been amended. See West Virginia Code 18-7B-2
- Retirement: means a member's withdrawal from the active employment of a participating employer and completion of all conditions precedent to retirement. See West Virginia Code 18-7B-2