WVC 18 - 7 A- 3 A
§18-7A-3a. Federal qualification requirements.
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 these federal
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 the board pursuant to section one, article ten-d of
chapter five to assure compliance with this section.