Updated October 30, 2026. Quick answer: The West Virginia Deputy Sheriff Retirement System documents read, the statute, the brochure, the plan page and the fiscal 2025 annual report, describe a benefit set by years of service and final average salary and print no cost-of-living adjustment for service retirees, automatic or ad hoc. The 2.50% in the annual report is the accrual rate, not a COLA. The one post-retirement increase found is a $400 monthly increase for members retired on disability on or before July 1, 2020. No 2027 COLA is set.
How the benefit is set
The annual report states: “The annual regular retirement benefit is equal to 2.50% of a member’s final average salary multiplied by the member’s years of credited service.” The statute says: “(a) Normal retirement.-A member whose annuity starting date is the date the member attains normal retirement age or later is entitled to his or her accrued retirement benefit based on years of service and final average salary at termination of employment.”
How it is paid
The statute adds: “(c) Retirement benefits shall be paid monthly in an amount equal to one twelfth of the retirement income payments elected and at those times established by the board.”
Who can change it
The annual report states: “Chapter 7, Article 14D of the West Virginia State Code assigns the authority to establish and amend the provisions of the system to the West Virginia Legislature.”
What this page can and cannot say
None of the four documents says in words that DSRS has no COLA. The conclusion rests on reading the statute, the brochure, the plan page and the annual report for COLA language and finding none for service retirees. The same annual report does print a cost-of-living adjustment for the State Police plan, so it states one where one exists. The one increase the statute does fix is a flat amount for disability retirees: “Any member retired under this subsection, or under §7-14D-17 of this code, on or before July 1, 2020, shall have his or her monthly benefit payment increased by $400.”
Where 2027 stands
No 2027 DSRS COLA is set or described in the documents read, and the annual report gives the Legislature the authority to amend the system.
Common mistakes
- Reading the 2.50% accrual rate as a yearly increase. It multiplies final average salary and years of service once.
- Assuming a COLA exists because the State Police plan has one. The annual report lists this system separately.
- Expecting a 2027 figure. The documents read have none.
Related: West Virginia Deputy Sheriff Retirement System retirement decisions, how public pension decisions work, and whether West Virginia taxes pensions.
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Answer againSources
- WV Consolidated Public Retirement Board, Annual Comprehensive Financial Report, fiscal year ended June 30, 2025: www.wvretirement.com
- West Virginia Legislature, West Virginia Code Chapter 7, Article 14D (Deputy Sheriff Retirement System Act): code.wvlegislature.gov
- Related official page (not quoted): IRS Tax Topic 410, Pensions and annuities: www.irs.gov
- Related official page (not quoted): IRS Tax Topic 411, Pensions: the General Rule and the Simplified Method: www.irs.gov
Read from the primary documents linked above on October 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.