West Virginia § 15-2-47 - 15-2-47. Federal qualification requirements.
Full text of West Virginia West Virginia Code § 15-2-47 — 15-2-47. Federal qualification requirements., with citation guidance and answers to common questions.
§ 15-2-47. 15-2-47. Federal qualification requirements.
This retirement system is intended to meet the requirements of Section 401(a) 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.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 15-2-47
What does West Virginia Code § 15-2-47 cover?
Section 15-2-47 ("15-2-47. Federal qualification requirements.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 15-2-47?
A common citation format is "West Virginia Code § 15-2-47" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 15-2-47 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.