WV SB190

Increases the retirement benefit multiplier for the Deputy Sheriff Retirement System from 2.5% to 3% of a member's final average salary multiplied by years of credited service

Applies to deputy sheriffs who retire on or after July 1, 2018

Final average salary is calculated as the average of the highest annual compensation during any five consecutive plan years within the member's last 10 years of service

Accrued benefits remain subject to Internal Revenue Code Section 415 limits on maximum benefits