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![handle is hein.sag/sagwv0065 and id is 1 raw text is: State of West Virginia
Office of the Attorney General
Patrick Morrisey (304) 558-2021
Attorney General Fax (304) 558-0140
January 21, 2022
Blair Taylor
Executive Director
Municipal Pensions Oversight Board
301 Eagle Mountain Road, Suite 251
Charleston, WV 25311
Dear Executive Director Taylor:
The Municipal Pensions Oversight Board (the Board) has asked for an Opinion of the
Attorney General about whether certain pension payments made by the Beckley Firemen's Pension
and Relief Fund and Beckley Policemen's Pension and Relief Fund (the Beckley Funds or the
Funds) comply with West Virginia Code § 8-22-25. This Opinion is issued under West Virginia
Code § 5-3-1, which provides that the Attorney General shall give written opinions and advice
upon questions of law .. whenever required to do so, in writing, by ... any ... state officer [or]
board. To the extent this Opinion relies on facts, it is based solely on the factual assertions in
your correspondence with the Office of the Attorney General.
Your letter explains that the Board conducted compliance reviews of the Beckley Funds in
late 2020. During that review, the Board observed that the Beckley Funds were using fractional
years of service-that is, months-to calculate pension benefits. The Board believes that these
calculations are inconsistent with West Virginia Code @ 8-22-25(b), which provides that pension
funds must calculate benefits for eligible police and fire personnel using a member's years of
service completed.
Your letter therefore raises two legal questions:
(1) Does West Virginia Code § 8-22-25 allow pension funds to use fractional years
in calculating pension benefits?
(2) If covered funds cannot use fractional years, what steps must the Beckley Funds
take to rectify their benefit calculations?
State Capitol Building 1, Room E-26, 1900 Kanawha Boulevard East, Charleston, WV 25305](ViewImageLocal?handle=hein.sag/sagwv0065&div=1&collection=&method=preview&ext=.png&size=3)