West Virginia Code

W. Va. Code § 5-10-3a (2026)

Article to be liberally construed; supplements federal social security; federal qualification requirements

✓ current as of May 2026
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ARTICLE 10. WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT ACT.

§5-10-3a. Article to be liberally construed; supplements federal social security; federal qualification requirements.

(a) The provisions of this article shall be liberally construed so as to provide a general retirement system for the employees of the state herein made eligible for such retirement: Provided, That nothing in this article shall be construed as permitting any governmental unit, its officers or employees to substitute the retirement plan herein authorized for federal social security now in force in West Virginia.

(b) The purpose of this article is to provide a state pension plan which supp006Cements the federal social security pension plan now in force and heretofore authorized by law for members of this retirement system.

(c) The retirement system is intended to meet the federal qualification requirements of Section 401(a) and related sections of the Internal Revenue Code as applicable to governmental plans. Notwithstanding any other provision of state law, the board shall administer the retirement system to fulfill this intent for the exclusive benefit of the members and their beneficiaries. Any provision of this article referencing or relating to such federal tax qualification requirements shall be effective as of the date required by federal law. The board may promulgate rules and amend or repeal conflicting rules in accordance with the authority granted to it pursuant to section one, article ten-d of this chapter to assure compliance with this section.

Notes of Decisions
Cited in 6 cases, 1986–2015 · leading case: Patricia Jones (formerly Akers) v. W. Va. Pub. Employees Ret. Sys., etc., 775 S.E.2d 483 (W. Va. 2015).
Patricia Jones (formerly Akers) v. W. Va. Pub. Employees Ret. Sys., etc., 775 S.E.2d 483 (W. Va. 2015). · cites it 4× “See W.Va.Code § 5-10-3a(c). 25 . See supra note 20 (describing annuity options provided by W.”
W. Va. Consol. Pub. Ret. Bd. v. Keith A. Wood, 757 S.E.2d 752 (W. Va. 2014). · cites it 4× “n this ease recognized, while West Virginia Code § 5-10-15(b)(6) does provide the Board with authority to determine military service credit in the case of doubt, the Board “necessarily would have to make such determination consistent with the broad definition of ‘period of armed…”
Smith v. State Consol. Pub. Ret. Bd., 664 S.E.2d 686 (W. Va. 2008). · cites it 14× “2d 414 (1986): "[I]t is noted that under West Virginia Code § 5-10-3a (1979 Replacement Vol.) we are directed to give substantial weight to the remedial nature of the PERS Act by the legislative ordination to construe its provisions liberally in favor of its intended…”
Flanigan v. West Virginia Pub. Employees' Ret. Sys., 342 S.E.2d 414 (W. Va. 1986). “The petitioner adds, however, that these benefits were received over a nine-year period and that a determination that he must now pay those contributions and benefits in lump sum in order to retrieve his former entitlement would be tantamount to granting no relief at all.”
State ex rel. Young v. Sims, 449 S.E.2d 64 (W. Va. 1994). · cites it 3× “See W.Va.Code § 5-10-3a. 11 In contrast, the Board maintains that Ms.”
Flanigan v. W. Va. Pub. Employees'ret. Syst., 342 S.E.2d 414 (W. Va. 1986). “The petitioner adds, however, that these benefits were received over a nine-year period and that a determination that he must now pay those contributions and benefits in lump sum in order to retrieve his former entitlement would be tantamount to granting no relief at all.”
W. Va. Code § 5-10-3a(a): 2 cases
Smith v. State Consol. Pub. Ret. Bd., 664 S.E.2d 686 (W. Va. 2008). “2d 414 (1986): "[I]t is noted that under West Virginia Code § 5-10-3a (1979 Replacement Vol.) we are directed to give substantial weight to the remedial nature of the PERS Act by the legislative ordination to construe its provisions liberally in favor of its intended…”
W. Va. Consol. Pub. Ret. Bd. v. Keith A. Wood, 757 S.E.2d 752 (W. Va. 2014). “n this ease recognized, while West Virginia Code § 5-10-15(b)(6) does provide the Board with authority to determine military service credit in the case of doubt, the Board “necessarily would have to make such determination consistent with the broad definition of ‘period of armed…”
W. Va. Code § 5-10-3a(c): 1 case
Patricia Jones (formerly Akers) v. W. Va. Pub. Employees Ret. Sys., etc., 775 S.E.2d 483 (W. Va. 2015). “See W.Va.Code § 5-10-3a(c). 25 . See supra note 20 (describing annuity options provided by W.”
W. Va. Code § 5-10-3a(e): 1 case
Patricia Jones (formerly Akers) v. W. Va. Pub. Employees Ret. Sys., etc., 775 S.E.2d 483 (W. Va. 2015). “See W.Va.Code § 5-10-3a(c). 25 . See supra note 20 (describing annuity options provided by W.”
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