Updated October 30, 2026. Quick answer: A trooper in the West Virginia State Police Retirement System (Plan B) can retire at 50 with 25 years or at 52 with 20 years, with an annuity of 3% of final average salary times years of service. The documents read describe no lump sum at retirement and no DROP. A surviving spouse receives two thirds of the retirement benefit unless the retiree takes a reduced benefit for a higher percentage. A member with 10 years can leave contributions on deposit for an annuity at 62; the statute gives that annuity no annual adjustment, though the brochure limits the loss to members with under 20 years (see where the sources disagree). A refund pays contributions plus 4% interest and forfeits all future benefits.
More on public pension COLAs for 2027: the West Virginia State Police Plan B COLA for 2027 and the fixed 1% rule.
What this page covers and what it does not
This page covers the West Virginia State Police Retirement System, known as Plan B, which was created “for all state troopers hired on or after March 12, 1994”. “Civilian employees of the West Virginia State Police are members of the Public Employees Retirement System (PERS).” For the PERS side see West Virginia PERS and TRS retirement decisions.
Four documents are the basis: the Plan B chapter of the West Virginia Code (Chapter 15, Article 2A), as printed from the Legislature’s site on October 30, 2026; a two-page brochure from the Consolidated Public Retirement Board (CPRB) dated September 2023; CPRB’s Plan B web page (2025 copyright); and CPRB’s Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025 (ACFR). The statute is a statute compilation, not a member handbook, and the CPRB material found for this system is only the brochure and web page. The brochure says “the language in the Code and Rules shall prevail” if the two differ.
For scale, the ACFR’s actuarial section lists 557 active members at the June 30, 2024 valuation date, with one participating employer. That is a valuation count, not a current headcount. Disability and duty-related death benefits are outside this page.
When a trooper can retire, and what the annuity pays
The statute sets two paths to a full benefit: “attaining the age of 50 and completing 25 or more years of service or attaining the age of 52 and completing 20 years or more of service”. A member under 52 with 20 years gets “a reduced benefit that is of equal actuarial value to the benefit the member would have received if the member deferred commencement of his or her accrued retirement benefit to the age of 52”. The documents read do not give that reduction as a percentage.
The benefit: “beginning July 1, 2019, the member is entitled to receive an annuity equal to three percent of his or her final average salary multiplied by the number of years, and fraction of a year, of his or her service at the time of retirement”. The final average salary is “the average of the highest annual compensation received for employment with the agency, including compensation paid for overtime service”, taken over “any five calendar years within the employee’s last 10 years of service”.
A computed example from an assumed $90,000 final average salary and 25 years of service, not a figure for any member: 3 percent times 25 years times $90,000 is a computed $67,500 a year, or $5,625 a month, before any reduction for a survivor option. The statute also says the result is “subject to reduction if necessary to comply with the maximum benefit provisions of Section 415 of the Internal Revenue Code”.
The annuity does not start by itself: “You must apply to the Board for your retirement benefits.” “The retirant’s annuity shall begin the first day of the calendar month following the month in which the member’s application for the annuity is filed with the board”.
The survivor decision: what a spouse receives
The statute gives a surviving spouse a default benefit when a retiree dies: “an amount equal to two thirds of the retirement benefit which the deceased retirant was receiving while in status of retirement”, with “In no event shall the annual benefit payable be less than $5,000.” It runs “during the lifetime or until remarriage of the surviving spouse”.
A retiree can trade income for a bigger survivor benefit. The statute: “The retirant may choose a higher percentage of surviving spouse benefits by taking an actuarially determined reduced initial benefit so that the chosen spouse benefit and initial benefit would be actuarially equivalent to the normal spouse benefit and initial benefit.” “The board shall design these benefit options and provide them as choices for the retirant to select.” Neither the statute nor the brochure lists the available percentages or the size of the reduction, so those come from CPRB at retirement. For the general trade, see single-life versus joint-and-survivor pension.
| Choice | What it pays the member | What it does for a survivor |
|---|---|---|
| Regular or early annuity, default survivor | 3 percent of final average salary times years of service for life (full benefit at 50 with 25 years or at 52 with 20 years; reduced for a member under 52 who retires with 20 years or more) | Surviving spouse receives two thirds of the retirement benefit, not less than $5,000 a year, until remarriage |
| Reduced annuity, higher survivor percentage | A reduced initial benefit, actuarially equivalent; the size is not stated in the documents read | A higher percentage of the surviving spouse benefit, as designed by the Board |
| Deferred annuity (10 years, contributions left in) | Accrued benefit from age 62 for life, with no annual adjustment under the statute (the brochure limits that to members with under 20 years) | None stated for the life annuity |
| Deferred annuity, half survivor option | A reduced amount for life, of equal actuarial value to the life annuity | One half of the reduced monthly amount to the spouse for life |
| Refund of contributions | Contributions plus 4 percent interest compounded annually | Forfeits all rights to future retirement or disability benefits |
A computed example from an assumed $5,625 monthly retirement benefit, not a Plan B figure: two thirds of $5,625 is a computed $3,750 a month, or $45,000 a year, to a surviving spouse under the default. Under a reduced-benefit election the starting amount is lower and the survivor share is a higher percentage of it; the documents read give no factors, so no number is shown.
The statute’s last fallback when no spouse, child or parent survives: “if there is no surviving spouse, dependent child or dependent parent of the deceased member, the accumulated contributions shall be paid to a named beneficiary or beneficiaries” If there is also no named beneficiary, the statute pays the accumulated contributions to the estate of the deceased member. For a member who dies with under 20 years of service (a non-duty related death, in the brochure’s words), the brochure describes a benefit of “1/2 of the base salary received in the preceding full 12 month employment period by the deceased member”.
Leaving before retirement: refund or leave the contributions in
The line between the two exits is 10 years. “There are no regular, early or deferred retirement benefits available for a member with less than 10 years of service.” At 10 years the statute opens a choice: “Every employee who completes ten years of service with the agency is eligible, upon separation of employment, to either withdraw his or her contributions in accordance with subsection (a) of this section or to choose not to withdraw his or her accumulated contributions.” “Upon attainment of age sixty-two, a member who chooses not to withdraw his or her contributions is eligible to receive a retirement annuity.” The annuity is the accrued benefit under the formula above, and the statute adds that “The board shall promptly provide the member with an explanation of his or her optional forms of retirement benefits”.
The deferred annuity can carry a survivor feature: “The retirant may choose, in lieu of a life annuity, an annuity in a reduced amount payable during the retirant’s lifetime, with one half of the reduced monthly amount paid to his or her surviving spouse for the spouse’s remaining lifetime after the death of the retirant.” The cost that is easy to miss: “Any retirant choosing to receive the deferred annuity under this subsection is not eligible to receive the annual annuity adjustment provided in section seven of this article.” The sources differ on how far this goes (see below).
The brochure on a refund: “Any member who terminates employment may receive a refund of all employee contributions he or she has contributed into the retirement system plus 4% interest compounded annually.” The statute makes it payable on “the written request of the member to the board”. The price: “If the member withdraws his or her contributions, he or she forfeits all rights to any future retirement or disability benefits under this retirement system.” The pages read state no spousal consent rule for a refund, so a married member should ask CPRB what a spouse must sign. For the general framing, see pension refund versus leaving it.
Coming back after a refund
“Any member withdrawing contributions who may thereafter be reemployed by the agency shall not receive any prior service credit in the fund on account of former service.” A refund can be reversed by paying it back: the employee may redeposit the refund “together with interest thereon at the rate of seven and one-half percent per annum from the date of withdrawal to the date of redeposit”, and then receives the same credit as if no refund had been made. “The repayment must be made by lump sum payment.” The passages read do not say whether the 7.5 percent compounds or give a deadline. To price buying service back, see the pension buyback calculator.
Lump sums, DROP and direct rollovers
The only lump sums in the documents read are the refund of contributions and the accumulated contributions payable when no spouse, child or parent survives. The documents read describe no lump sum at retirement and no deferred retirement option program (DROP); the retirement benefit is a monthly annuity.
A refund can be rolled over directly. The statute: a distributee may elect “to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover”. Eligible destinations include “an individual retirement account described in Section 408(a) of the Internal Revenue Code”. The statute’s definition excludes this: “Any distribution that is one of a series of substantially equal periodic payments not less frequently than annually made for the life or life expectancy of the distributee or the joint lives or the joint life expectancies of the distributee and the distributee’s designated beneficiary or for a specified period of ten years or more”, so the monthly annuity is not a rollover candidate; the refund is. If the refund is paid to the member instead, see the tax section below and 20 percent withholding on a pension lump sum.
A computed example from an assumed $40,000 taxable refund paid to the member, not a Plan B figure: 20 percent withholding is a computed $8,000, leaving a computed $32,000 in cash. A direct rollover avoids the withholding, according to the IRS material below.
The annual adjustment
The statute: a retirant is “eligible to receive an annual retirement annuity adjustment equal to one percent of his or her retirement award or surviving spouse award”. The age condition reads: “Every retirant of the fund who is sixty-three years of age or older and who is retired by the board under the provisions of section six of this article” That age applies to retirants under section six; the same sentence of the statute also makes retirants under sections nine and ten (disability) and surviving spouses eligible without it. On timing, the brochure says: “If the retiree has been retired for less than one year or if the surviving spouse has been in receipt of surviving spouse payments for less than one year on that July 1, that first annuity adjustment will be a pro rata share of the full year’s annuity adjustment following commencement of benefits.” The deferred annuity is treated differently, as the next section shows.
Where the sources disagree
Contribution rates. The brochure (September 2023) says “Active members of Plan B contribute 13% of their base salary into the plan. The employer contributes 34% of base salary into the plan.” The ACFR for fiscal year 2025 agrees: “Members contribute 13% of annual base salary.” The Plan B web page (2025 copyright) says “Active members of Plan B contribute 12% of their base salary into the retirement plan. The employer contributes 30% of base salary into the plan.” The ACFR covers fiscal year 2025 and matches the brochure, but the member’s current rate should be confirmed with CPRB.
Who loses the annual adjustment on a deferred annuity. The statute and the web page apply it to deferred annuitants generally. The web page: “Any retiree choosing to receive a deferred annuity is not eligible to receive the annual annuity adjustment.” The brochure narrows it: “Any retiree with less than 20 years of service choosing to receive a deferred annuity is not eligible to receive the annual annuity adjustment.” The statute’s wording has no 20-year condition, and the brochure says the Code prevails; a member weighing a deferred annuity should get CPRB’s answer in writing.
Other service credit and post-retirement work
Military service can add credit: the statute allows credit “for a period equal to the active military duty not to exceed five years”, subject to conditions that include honorable discharge, documentation of the service and no benefit from another retirement system for the same duty, and (except for disability retirement pay awarded under the article) that “he or she has actually served with the agency for twenty years exclusive of his or her active military duty”. The web page adds: “No contributions are required to receive credit for this service.”
Unused leave can be converted for members hired in the covered window. The brochure: “Any member employed between 3-12-1994 and 6-30-2015 accruing annual and/or sick leave days may elect to use the days at the time of retirement to acquire additional credited service in Plan B.” The rate is “2 workdays’ credit granted for each 1 day of accrued annual or sick leave days”, and “Accrued leave cannot be divided and used for both additional service credit and PEIA coverage.” The brochure also says “members employed for the first time as troopers on or after July 1, 2015 are not eligible for this benefit”.
The brochure caps total pay for a Plan B retiree who “begins participation in the Public Employees Retirement System (PERS) on or after July 1, 2005”: such a retiree “may not receive a combined retirement benefit in excess of 105% of the member’s highest annual salary earned while either a member of PERS or while a member of Plan B”.
When benefits must begin
Retirement benefits are not automatic, and waiting has a limit. “Distributions (whether eligible for lump sum refund or monthly annuity) must start by April 1 of the year following the later of:” “the date you reach age 73 if you were born after December 31, 1950”, or “the date upon which you terminate employment”. The age quoted is the one for members born after 1950; the brochure gives a different age for members born earlier, and the later-of test means the answer depends on the member’s birth year and employment end date.
What the IRS adds on tax
A refund or lump sum from a public pension is a distribution, so the IRS rules apply on top of the State Police Retirement System’s own. On withholding, the IRS says that a taxable eligible rollover distribution paid to you “is subject to mandatory income tax withholding (generally at a rate of 20%), even if you intend to roll it over later”, and that “If you do roll it over and want to defer tax on the entire taxable portion, you’ll have to add funds from other sources equal to the amount withheld”. Plan B’s statute allows a refund to be paid as a direct rollover to an eligible plan, which is the route the IRS material describes as avoiding the withholding. The rollover clock, if the money is paid to you: “you have 60 days from the date you receive it to roll it over to another eligible retirement plan”.
On early distributions the IRS says “the law imposes a 10% additional tax on certain early distributions from certain retirement plans”. Its list of exceptions includes “Distributions made to you after you separated from service with your employer after attainment of age 55” and “Distributions made to a qualified public safety employee from a governmental plan (within in the meaning of section 414(d)) provided that the qualified public safety employee has separated from service during or after the year in which they attained age 50 or 25 years of service under the plan, whichever is earlier”. Whether an exception fits a particular refund depends on your own plan and facts, so confirm it with a tax preparer before you take one.
What this page could not settle
- The pages read do not state the size of any survivor-option reduction, the available survivor percentages, or when a payment-form election becomes irrevocable.
- The pages read do not state a spousal consent requirement for a refund or for a payment form.
- The pages read do not state the early-retirement reduction as a percentage; the statute defines it by actuarial equivalence to deferring to age 52.
- The pages read do not state whether the 7.5 percent redeposit interest compounds, or any deadline for redepositing a withdrawn refund.
- The pages read do not describe a lump sum at retirement or a deferred retirement option program (DROP); the only lump sums described are the refund of contributions, a direct rollover of that refund, and the contributions payable when no spouse, child or parent survives.
- The pages read do not resolve the difference between the 13% and 34% rates in the brochure and the ACFR and the 12% and 30% rates on the web page, or the difference in who loses the annual adjustment on a deferred annuity.
- The 557 active member count is the ACFR’s June 30, 2024 valuation figure, not a current membership count
Common mistakes
- Taking a refund and assuming the service can be restored cheaply later; the member must redeposit the withdrawn amount plus 7.5% interest per annum, and a refund forfeits all rights to future retirement or disability benefits.
- Leaving contributions on deposit at 10 years and expecting an annual adjustment on the deferred annuity; the statute says a retirant choosing the deferred annuity is not eligible for it.
- Assuming a lump sum is available at retirement; the documents read describe the monthly annuity, a refund and a direct rollover of that refund, but no lump sum at retirement and no DROP.
- Asking for a 60-day rollover of a refund without other money to replace the 20% that is withheld when the refund is paid to the member.
- Relying on the Plan B web page for contribution rates when the brochure and the ACFR state 13% and 34%.
Related on this site: West Virginia PERS and TRS retirement decisions, pension refund versus leaving it, single-life versus joint-and-survivor pension, 20 percent withholding on a pension lump sum and public pension retirement decisions by system.
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Answer againSources
- West Virginia Legislature, West Virginia Code Chapter 15, Article 2A: West Virginia State Police Retirement System (official statute compilation, printed October 30, 2026): https://code.wvlegislature.gov/pdf/15-2A/
- West Virginia Consolidated Public Retirement Board, The West Virginia State Police Retirement System, Plan B (brochure, September 2023): https://www.wvretirement.com/forms/PlanBbrochure.pdf
- West Virginia Consolidated Public Retirement Board, West Virginia State Police Retirement System (Plan B) web page (copyright 2025): https://www.wvretirement.com/PlanB.html
- West Virginia Consolidated Public Retirement Board, Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025: https://www.wvretirement.com/Forms/2025-ACFR.pdf
- IRS, Topic no. 413, Rollovers from retirement plans (irs.gov): https://www.irs.gov/taxtopics/tc413
- IRS, Topic no. 558, Additional tax on early distributions from retirement plans other than IRAs (irs.gov): https://www.irs.gov/taxtopics/tc558
Sources: the primary documents linked above, read on October 30, 2026. General information from each system’s own published materials, not legal, tax or financial advice. Your own member statement and the system’s current rules decide your benefit, and a pension counsellor at the system or a fee-only adviser is the right place to confirm anything consequential.