WVC 51 - 9 - 12 B
§51-9-12b. Federal minimum required distributions.
The requirements of this section apply to any distribution of
a member's or beneficiaries' interest and take precedence over any
inconsistent provisions of this retirement system. This section
applies to plan years beginning after December 31, 1986.
Notwithstanding anything in the retirement system to the contrary,
the payment of benefits under this article shall be determined and
made in accordance with Section 401(a)(9) of the Internal Revenue
Code and the regulations thereunder. For this purpose, the
following provisions apply:
(a) The payment of benefits under the retirement system to any
member shall be distributed to him or her not later than the
required beginning date, or be distributed to him or her commencing
not later than the required beginning date, in accordance with
Treasury Regulations prescribed under Section 401(a)(9) of the
Internal Revenue Code, over the life of the member or over the
lives of the member and his or her beneficiary or over a period not
extending beyond the life expectancy of the member and his or her
beneficiary. Benefit payments under this section shall not be
delayed pending, or contingent upon, receipt of an application for
retirement from the member.
(b) If a member dies after distribution to him or her has
commenced pursuant to this section but before his or her entire
interest in the retirement system has been distributed, then the
remaining portion of that interest shall be distributed at least as rapidly as under the method of distribution being used at the date
of his or her death.
(c) If a member dies before distribution to him or her has
commenced, then his or her entire interest in the retirement system
shall be distributed by December 31 of the calendar year containing
the fifth anniversary of the member's death, except as follows:
(1) If a member's interest is payable to a beneficiary,
distributions may be made over the life of that beneficiary or over
a period certain not greater than the life expectancy of the
beneficiary commencing on or before December 31 of the calendar
year immediately following the calendar year in which the member
(2) If the member's beneficiary is the surviving spouse, the
date distributions are required to begin shall be no later than the
(A) December 31 of the calendar year in which the member would
have attained age seventy and one-half; or
(B) The earlier of: (i) December 31 of the calendar year
following the calendar year in which the member died; or (ii)
December 31 of the calendar year following the calendar year in
which the spouse died.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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