West Virginia 2022 Regular Session

West Virginia Senate Bill SB532

Introduced
2/1/22  
Refer
2/1/22  
Report Pass
2/10/22  
Engrossed
2/15/22  
Refer
2/15/22  

Caption

Requiring reports to Joint Committee on Pensions and Retirement every five years on deferred retirement option plans

Impact

If enacted, SB532 would significantly alter the landscape of retirement planning within the state. By instituting the requirement for regular actuarial evaluations, the bill aims to decrease the financial risks associated with DROPs for municipal pension funds. The oversight board is tasked with analyzing the sustainability of these plans which is crucial in balancing the interests of employees wanting to extend their working years and the fiscal responsibilities of local governments managing pension liabilities.

Summary

Senate Bill 532 aims to amend the Code of West Virginia by mandating that actuarial reports concerning active Deferred Retirement Option Plans (DROPs) are prepared and submitted to the Joint Committee on Pensions and Retirement every five years. The bill acknowledges the potential utility of DROPs in retaining experienced employees beyond normal retirement age while allowing retirement benefits to accrue and be accessed in a lump sum after the employee discontinues work. By introducing a systematic oversight mechanism, the legislation seeks to ensure that DROPs remain financially viable and beneficial to both employees and the pension system.

Sentiment

The sentiment around SB532 is largely supportive among those advocating for sustainable pension management. Proponents argue that the required actuarial assessments will foster transparency and government accountability, ensuring that retirement plans are not only attractive to employees but also manageable for municipalities. However, there may be concerns regarding the administrative burden imposed on local governments and the potential resistance from employees who may view these assessments as a hindrance to accessing their retirement benefits flexibly.

Contention

Notable points of contention revolve around the implications of mandated actuarial reports. Supporters of the bill view it as a necessary step towards comprehensive financial oversight, while critics might argue that the new requirements could delay or complicate the retirement processes for many employees. There may also be concerns raised by municipalities that feel the mandates could impose additional fiscal and administrative challenges, potentially complicating their ability to offer DROPs as a retention strategy.

Companion Bills

WV HB4462

Similar To Relating to Deferred Retirement Option Plan evaluations

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