WV SB874

Allows full-time county home confinement officers employed by county sheriff's offices to participate in the Emergency Medical Services Retirement System (EMSRS), effective July 1, 2025

Requires the Consolidated Public Retirement Board to transfer assets of home confinement officers electing to participate from the Public Employees Retirement System to the EMSRS Trust Fund by December 31, 2025

Transferred service credit accrues at 2% per year unless officers pay back the difference between their prior PERS contributions and what EMSRS contributions would have been, which qualifies them for the higher 2.75% multiplier

Officers must repay the full reinstatement amount by December 31, 2030, or before their retirement date, whichever comes first, to receive the enhanced benefit calculation

Administrative costs associated with the transfer will be paid by the participating county sheriff's offices employing the transferring home confinement officers