State ex rel. West Virginia Deputy Sheriffs' Ass'n v. Sims

STARCHER, Justice:

In the instant case, we permit the transfer of employee pension funds to the new Deputy Sheriffs’ Retirement Fund.

I

Facts and Background

On March 14,1998 the West Virginia Legislature passed House Bill 2415 (“HB 2415”), creating a new retirement system for deputy sheriffs. Inter alia, HB 2415 enacted W.Va. Code, 7-14D-1 to 7-14D-30, the West Virginia Deputy Sheriff Retirement System Act (“the Act”). The Act creates the West Virginia Deputy Sheriff Retirement Fund (“the Deputy Fund”), W.Va.Code, 7-14D-6 [1998].

Participation in the new deputy sheriff retirement system and the…