WVC 15 - 2 A- 6 A
§15-2A-6a. Federal law maximum benefit limitations.
Notwithstanding any other provision of this article or state
law, the board shall administer the retirement system in compliance
with the limitations of Section 415 of the Internal Revenue Code
and Treasury regulations under that section to the extent
applicable to governmental plans so that no annuity or other
benefit provided under this system shall exceed those limitations.
The extent to which any annuity or other benefit payable under this
retirement system shall be reduced as compared with the extent to
which an annuity, contributions or other benefits under any other
defined benefit plans or defined contribution plans required to be
taken into consideration under Section 415 of the Internal Revenue
Code shall be determined by the board in a manner that shall
maximize the aggregate benefits payable to the member. If the
reduction is under this retirement system, the board shall advise
affected members or retirants of any additional limitation on the
annuities required by this section.