WVC 51 - 9 - 1 A
(a) As used in this article, the term "judge", "judge of any
court of record" or "judge of any court of record of this state"
means, refers to and includes judges of the several circuit courts
and justices of the Supreme Court of Appeals. For purposes of this
article, the terms do not mean, refer to or include family court
(b) "Actuarially equivalent" or "of equal actuarial value"
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:
That when used in the context of compliance with the
federal maximum benefit requirements of Section 415 of the Internal
Revenue Code, "actuarially equivalent" shall be computed using the
mortality tables and interest rates required to comply with those
(c) "Beneficiary" means any person, except a member, who is
entitled to an annuity or other benefit payable by the retirement
(d) "Board" means the Consolidated Public Retirement Board
created pursuant to article ten-d, chapter five of this code.
(e) "Final average salary" means the average of the highest
thirty-six consecutive months' compensation received by the member
as a judge of any court of record of this state.
(f) "Internal Revenue Code" means the Internal Revenue Code of 1986, as it has been amended.
(g) "Member" means a judge participating in this system.
(h) "Plan year" means the twelve-month period commencing on
July 1 of any designated year and ending the following June 30.
(i) "Required beginning date" means April 1 of the calendar
year following the later of: (i) The calendar year in which the
member attains age seventy and one-half; or (ii) the calendar year
in which the member retires or otherwise separates from covered
(j) "Retirement system" or "system" means the Judges'
Retirement System created and established by this article.
Notwithstanding any other provision of law to the contrary, the
provisions of this article are applicable only to circuit judges
and justices of the Supreme Court of Appeals in the manner
specified in this article. No service as a family court judge may
be construed to qualify a person to participate in the Judges'
Retirement System or used in any manner as credit toward
eligibility for retirement benefits under the Judges' Retirement
Note: WV Code updated with legislation passed through the 2012 1st Special Session