dcrodriguez/Code-of-Virginia huggingface dataset:
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.1 (CASH MATCH PLAN)
§ 51.1-609. Contributions on behalf of qualified participants.
A. A participating employer or, on behalf of the Commonwealth, the Department of Accounts or any agency of the Commonwealth not covered under the central payroll system, shall transfer funds from its appropriations to the private corporation or institution designated to hold investments under the plan or plans adopted or established by the participating employer pursuant to § 401(a) or § 403(b) of the Internal Revenue Code of 1986, as amended. The funds shall be held, administered and invested as provided for in the applicable document adopted for the administration of such contributions.

B. The amount credited on behalf of a qualified participant pursuant to this section shall not exceed, on a semimonthly basis, the lesser of fifty dollars or fifty percent of the amount that the qualified participant voluntarily contributes to the deferred compensation plan established under this chapter or to a plan established pursuant to § 403(b) of the Internal Revenue Code of 1986, as amended, unless otherwise determined by the General Assembly through the appropriations process. The amount credited pursuant to this section on behalf of a qualified participant who is an employee of a participating employer other than the Commonwealth shall be a discretionary amount determined by the participating employer's governing body from time to time.

C. No amount shall be credited pursuant to subsection B on behalf of a qualified participant who is participating in the hybrid retirement program described in § 51.1-169 if the qualified participant has not contributed the maximum amount of voluntary contributions under subdivision C 2 of § 51.1-169.

2002, c. 311; 2013, c. 463.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.1 (CASH MATCH PLAN)
§ 51.1-610. Local cash match plans.
A. Any county, municipality, authority, or other political subdivision of the Commonwealth may by ordinance or resolution adopt and establish for itself and its employees a cash match plan. Any such cash match plan may include constitutional officers and their employees. The ordinance or resolution adopting or establishing such plan shall create or designate an appropriate board or officer to administer the plan, and shall confer upon such board or officer the authority to do all things by way of supervision, administration, and implementation of the plan, including the power to contract with private corporations or institutions for services in connection therewith.

B. If it deems it advisable, any county, municipality, authority, or other political subdivision of the Commonwealth, which by ordinance or resolution adopts and establishes for itself and its employees a cash match plan, may create a trust or other special fund for the segregation of the funds or assets resulting from contributions.

2002, c. 311; 2013, c. 463; 2015, cc. 538, 539.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.1 (CASH MATCH PLAN)
§ 51.1-611. Participation by employees of political subdivisions in cash match plan of Virginia Retirement System.
The Virginia Retirement System may enter into an agreement with any political subdivision of the Commonwealth to permit participation by the political subdivision's employees in the cash match plan established and administered by the Board pursuant to § 51.1-607, except that political subdivisions of the Commonwealth otherwise participating in the retirement system pursuant to Article 5 (§ 51.1-130 et seq.) of Chapter 1 shall participate in the cash match plan established and administered by the Board pursuant to § 51.1-608 to the extent necessary to provide benefits under the hybrid retirement program described in § 51.1-169.

2002, c. 311; 2012, cc. 701, 823.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.1 (CASH MATCH PLAN)
§ 51.1-612. Standards for cash match plans.
No cash match plan shall become effective until the Board, county, municipality, authority or other political subdivision of the Commonwealth is satisfied, by opinion of its respective counsel, such federal agency or agencies as may be deemed necessary, or otherwise, that the contribution thereunder or the investment products purchased pursuant to the plan (i) will not be included in the employee's taxable income under federal or state law until it is actually received by the employee under the terms of the plan and (ii) that such contribution will not be deemed compensation at the time of the contribution for the purposes of social security coverage, for the purposes of the Virginia Retirement System, and for any other retirement, pension, or benefit program established by law.

2002, c. 311.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.1 (CASH MATCH PLAN)
§ 51.1-613. Other retirement, pension, etc., systems not affected; annual report.
Any cash match program established by this chapter, and any plan adopted hereunder, shall exist and serve in addition to any other retirement, pension, or benefit system established by the Commonwealth, its agencies, counties, municipalities, authority, or other political subdivisions, and shall not supersede, make inoperative, or reduce any benefits provided by the Virginia Retirement System or by any other retirement, pension, or benefit program established by law.

The Virginia Retirement System shall submit an annual report to the Governor and the General Assembly advising them of the condition of the fund administered by the Virginia Retirement System and all operational costs associated with such fund.

2002, c. 311.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.2 (Public School Teacher Supplemental Retirement)
§ 51.1-617. Definitions.
As used in this chapter, unless the context requires a different meaning:

"Board" means the Board of Trustees of the Virginia Retirement System.

"Eligible employee" means any turnaround specialist or member of the middle school teacher corps providing services for a participating public school division pursuant to subsections E and F of § 22.1-199.1.

"Participating employer" means any local public school board that offers and pays the costs of improved retirement benefits as described in subsections E and F of § 22.1-199.1.

"Plan" means the defined contribution plan established pursuant to this chapter and the provisions of § 401 (a) of the Internal Revenue Code of 1986, as amended.

"Qualified participant" means an eligible employee of a participating employer.

2004, c. 436; 2020, cc. 860, 861.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 6.2 (Public School Teacher Supplemental Retirement)
§ 51.1-618. Defined contribution plan for eligible employees of local public school boards; administered by the Board.
A. The Board shall establish and administer a defined contribution plan for eligible employees. The Director of the Virginia Retirement System shall be the chief administrative officer of the plan. The Board may contract with private corporations or institutions subject to the standards set forth in § 51.1-124.30 to provide investment products as well as any other goods and services related to the administration of the plan. The Virginia Retirement System is hereby authorized to perform related services including, but not limited to, providing consolidated billing, individual and collective recordkeeping and accountings, and asset purchase, control, and safekeeping.

B. If it deems it advisable, the Board may create a trust or other special fund for the segregation of the funds or assets resulting from contributions made on behalf of qualified participants.

C. Participating employers shall be responsible for setting the contribution rate for their eligible employees and timely transferring contributions to the private corporation or institution designated by the Board pursuant to subsection A.

2004, c. 436; 2008, c. 245.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-701. Rules and policies.
The state social security administrator shall adopt rules and policies necessary or appropriate for the administration of this chapter.

1952, c. 2, § 51-111.8; 1990, c. 832; 2005, c. 902.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-702. Federal-state agreement.
A. The state social security administrator, with the approval of the Governor, is hereby authorized to enter on behalf of the Commonwealth into an agreement with the federal agency to extend the benefits of the Social Security Act to employees of the Commonwealth and any political subdivision thereof, with respect to services specified in the agreement, which constitute employment. The agreement may contain such provisions relating to coverage, benefits, effective date, modification of the agreement, administration, and other appropriate provisions as the state social security administrator and federal agency shall agree upon, but, except as may be otherwise required by applicable federal law as to the services to be covered, the agreement shall provide in effect that:

1. Benefits shall be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of the Social Security Act.

2. The employer shall pay to the Internal Revenue Service, at the time prescribed by applicable federal law, contributions with respect to wages equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that act.

3. All services which constitute employment and are performed in the employ of the Commonwealth by state employees shall be covered by the agreement.

4. All services which (i) constitute employment, (ii) are performed in the employ of a political subdivision, and (iii) are covered by a plan of agreement which is in conformity with the terms of the agreement and has been approved by the state social security administrator, shall be covered by the agreement. Services rendered in the employ of a county, city, or other school board shall be covered by the agreement on the effective date specified therein not prior to January 1, 1951.

5. A political subdivision which is operating under a retirement system which it finances may continue the same or may apply for coverage of its employees under the agreement, or both.

B. The state social security administrator, with the approval of the Board, is authorized to submit and agree to modifications to the agreement relating to coverage, benefits effective dates, administration, and other appropriate provisions as the state social security administrator and the federal agency may agree upon.

1952, c. 2, § 51-111.3; 1956, c. 561; 1980, c. 647; 1984, c. 430; 1990, c. 832; 2005, c. 902.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-703. Interstate agreements.
Any instrumentality jointly created by the Commonwealth and any other state or states is hereby authorized, upon the granting of like authority by such other state or states, (i) to enter into an agreement with the federal agency whereby the benefits of the Social Security Act shall be extended to employees of such instrumentality, (ii) to require its employees to pay (and for that purpose to deduct from their wages) contributions equal to the amounts which they would be required to pay under subsection A of § 51.1-704 if they were covered by an agreement made pursuant to § 51.1-702, and (iii) to make payments to the Internal Revenue Service in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements. Such agreement shall, to the extent practicable, be consistent with the terms and provisions of § 51.1-702 and other provisions of this chapter.

1952, c. 2, § 51-111.3; 1956, c. 561; 1980, c. 647; 1984, c. 430; 1990, c. 832; 2005, c. 902.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-704. Contributions by state employees.
A. Every employee of the Commonwealth whose services are covered by an agreement entered into under § 51.1-702 shall pay contributions, with respect to wages, equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act.

B. The contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages, but failure to make such deduction shall not relieve the employee from liability for such contribution.

1952, c. 2, § 51-111.4; 1990, c. 832; 2005, c. 902.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-705. Plans of agreement for coverage of employees of political subdivisions.
A. Any political subdivision of the Commonwealth which desires coverage for its employees, shall submit a plan of agreement for extending the benefits of the Social Security Act to its employees to the state social security administrator for approval. The state social security administrator shall approve plans of agreement or amendments to plans of agreement that conform to the state social security administrator's rules and policies, except that no plan of agreement or amendment shall be approved or adopted unless it:

1. Conforms with the requirements of the applicable federal law and with the agreement entered into under § 51.1-702.

2. Provides that all services which constitute employment and are performed in the employ of the political subdivision by any employees thereof shall be covered by the plan of agreement.

3. Specifies the source from which the funds necessary to make the payments required by subsection C of this section are expected to be derived and contains reasonable assurance that the source will be adequate for such purpose.

4. Provides for the proper and efficient administration of the plan of agreement.

5. Provides that the political subdivision shall make such reports, in such form and containing such information, as the state social security administrator may require and comply with such provisions as the state social security administrator or the federal agency may find necessary to ensure the correctness and verification of such reports.

B. The state social security administrator shall not finally refuse to approve a plan of agreement submitted under subsection A without reasonable notice and opportunity for hearing to each political subdivision affected.

C. Each political subdivision which has a plan of agreement approved under this section shall pay to the Internal Revenue Service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that Act.

D. Every political subdivision required to make payments under subsection C is authorized to impose upon its employees, as to services which are covered by an approved plan of agreement, a contribution with respect to wages, not exceeding the amount of tax which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act and to deduct the amount of such contribution from wages. Failure to make such deduction shall not relieve the employee from liability for such contribution.

1952, c. 2, § 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479; 1982, c. 579; 1984, c. 430; 1990, c. 832; 2005, c. 902.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-706. Source of contributions.
A. In the case of state employees, the employer contributions by the Commonwealth shall be wholly paid by the Commonwealth.

B. In the case of teachers, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent specified in the appropriations act.

C. In the case of special employees, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent the Commonwealth participates in paying the salary of the employee who is covered or to the extent it shares or would share in the excess receipts from such office.

1952, c. 2, § 51-111.6; 1984, c. 430; 1985, c. 129; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 7 (FEDERAL SOCIAL SECURITY FOR STATE AND LOCAL EMPLOYEES)
§ 51.1-707. Authority of state social security administrator.
In addition to the authority granted elsewhere under this chapter, the state social security administrator is hereby authorized to carry out all the functions required of it by the Social Security Act in connection with the agreement, including but not limited to:

1. Administer and maintain the agreement;

2. Negotiate modification to include additional coverage groups, correct errors in modifications, make elections relating to optional coverage for election workers, conduct referenda and identify additional political subdivisions which join a covered retirement system;

3. Maintain the agreement, modifications, dissolutions, and intrastate agreements in a secured location;

4. Provide the federal agency with notice and evidence of the legal dissolution of a covered employer or coverage group within an employer;

5. Resolve coverage and taxation questions related to the agreement with the federal agency and the Internal Revenue Service;

6. Negotiate with the federal agency to resolve social security contribution payment and wage reporting questions concerning wages paid before 1987;

7. Provide information to state and local public employers covered under agreements in accordance with the Social Security Act;

8. Provide information to state and local public employers in accordance with this chapter and the rules and regulations, policies, procedures, and standards regarding nonsection 218 entities; and

9. Carry out any and all other administrative duties necessary to administer the agreement.

2005, c. 902.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-800. Counties, cities, and certain towns to establish local systems or participate in Virginia Retirement System.
A. Every county and city, and every town having a population of 5,000 or more, shall provide a retirement system for those officers and employees listed in subsection B either (i) by establishing and maintaining a local retirement system which provides a service retirement allowance to each employee who retires at age sixty-five or older which equals or exceeds two-thirds of the service retirement allowance to which the employee would have been entitled had the allowance been computed under the provisions of the Virginia Retirement System or (ii) by participating directly in the Virginia Retirement System.

B. The following persons shall be covered by a retirement system as provided in subsection A:

1. Officers and employees who are regularly employed full time on a salaried basis, whose tenure is not restricted to temporary or provisional employment.

2. Officers and employees who are regularly employed full time on a salaried basis, whose tenure is not restricted to temporary or provisional employment by an organization other than a public school board that functions solely within the boundaries of a county, city, or town, unless the cost of the organization's operation is borne by (i) users of services, (ii) more than one county, city, or town, or (iii) an entity other than a county, city, or town.

3. Clerks of the circuit court and deputies or employees of such officers.

C. Nothing in this chapter shall be construed to prohibit a county, city, or town from participating in the Virginia Retirement System and establishing a local retirement system. If a locality participates in the Virginia Retirement System and establishes a local retirement system, pursuant to § 51.1-801, providing supplemental benefits to the state system, the local system shall not be required to satisfy the criterion established in clause A (i) of this section.

D. A county, city, or town shall not be required to provide retirement benefits to an employee who enters into an agreement with the local government for inclusion in a deferred compensation plan when the agreement specifically prohibits inclusion in any other retirement system established by the county, city, or town.

1952, c. 157, § 51-111.31; 1954, c. 241; 1958, c. 367; 1960, c. 400; 1973, c. 523; 1974, c. 353; 1975, c. 296; 1976, c. 581; 1977, c. 620; 1990, c. 832; 1991, c. 381; 1993, c. 866; 2006, c. 406.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-801. Counties, cities, and towns generally.
The governing body of any county, city, or town may, by ordinance adopted by a recorded vote of a majority of the members elected, establish a retirement system. The retirement system may cover injured or retired officers and employees of the county, city, or town. Benefits may be payable to the officers and employees or their dependents, estates, or designated beneficiaries. The retirement system may provide for accrued vested or contractual rights thereunder. The local governing body may, through self-funding or the purchase of insurance and annuities, or a combination thereof, provide retirement allowances, death benefits, and group life insurance coverage for officers and employees of the county, city, or town and group accident and sickness insurance coverage for officers and employees of the county, city, or town and their dependents. The governing body may by ordinance establish a fund for the payment of retirement allowances, death benefits, and insurance and annuity premiums by appropriating funds from the treasury of the county, city, or town or by requiring employee contributions through payroll deductions, or both, or by any other mode not prohibited by law.

For the purposes of this section, the term "employees" may include teachers or other employees of county, city, and town school boards.

If any county, city, or town participates in the Virginia Retirement System and also establishes a local retirement system providing supplemental benefits to the employees covered under the Virginia Retirement System, the local system shall not be required to satisfy the retirement age and service criterion established in clause A (i) of § 51.1-800.

Code 1919, § 3035; 1932, p. 752; 1942, p. 178; 1944, p. 54; 1945, p. 74; 1946, p. 61; Code 1950, § 51-112; 1952, cc. 59, 587; 1959, Ex. Sess., c. 58; 1960, c. 404; 1968, c. 60; 1980, c. 135; 1989, Sp. Sess., c. 3; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-801.1. Portability of service credit between certain political subdivisions of the Commonwealth and the Virginia Retirement System or certain other political subdivisions of the Commonwealth.
A. Any political subdivision of the Commonwealth which has a defined benefit plan that is not supplemental to the Virginia Retirement System may enter into an agreement with the Virginia Retirement System to permit any vested member of the Virginia Retirement System, upon entering service in a covered position and filing a written application with the political subdivision's plan, to purchase service credit, of an amount to be determined by the governing authority of the political subdivision's plan, in the political subdivision's plan. The purchase shall be accomplished by and upon the transfer of assets to the political subdivision's plan from the Virginia Retirement System as provided in the agreement.

B. Any political subdivision of the Commonwealth which has a defined benefit plan that is not supplemental to the Virginia Retirement System (the "transferor's plan") may enter into an agreement with any other political subdivision of the Commonwealth which has a defined benefit plan that is not supplemental to the Virginia Retirement System (the "transferee's plan") to permit any vested member of the transferor's plan, upon entering service in a covered position and filing a written application with the transferee's plan, to purchase service credit, of an amount to be determined by the governing authority of the transferee's plan, in the transferee's plan. The purchase shall be accomplished by and upon the transfer of assets to the transferee's plan from the transferor's plan as provided in the agreement.

1996, cc. 939, 990.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-802. Assets of retirement systems; exemption from taxation; execution and assignment.
The assets of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets of a retirement system, retirement allowances, and other benefits accrued or accruing to any person under the provisions of this chapter, or under any city or town charter, shall not be subject to execution, attachment, garnishment, or any other process except for administrative actions pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation, nor shall any assignment thereof be enforceable in any court. However, retirement benefits and assets created under this title which are deemed to be marital property pursuant to Chapter 6 (§ 20-89.1 et seq.) of Title 20 may be divided or transferred by the court by direct assignment to a spouse or former spouse pursuant to § 20-107.3.

Code 1919, § 3035; 1932, p. 752; 1942, p. 178; 1944, p. 54; 1945, p. 74; 1946, p. 61; Code 1950, § 51-112; 1952, cc. 59, 587; 1959, Ex. Sess., c. 58; 1960, c. 404; 1968, c. 60; 1980, c. 135; 1989, Sp. Sess., c. 3; 1990, c. 832; 1991, c. 433; 1992, c. 716.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-803. Investments of retirement systems.
A. If the governing body of any county, city, or town establishes a retirement system pursuant to the provisions of this article, any funds that may be allocated, segregated, or otherwise designated for the retirement system, which are on hand at any time and are not necessary for immediate payment of pensions or benefits, shall be invested with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of like character and with the same aims. Such investments shall be diversified so as to minimize the risk of large losses unless under the circumstances it is clearly prudent not to do so.

B. The selection of services related to the management, purchase, or sale of investments authorized by this section, including but not limited to actuarial services, shall be governed by the standard of care set forth in this section and shall not be subject to the provisions of the Virginia Public Procurement Act (§ 2.2-4300 et seq.) of Title 2.2.

C. In the case of an automatic rollover of a mandatory cash-out, as that term is defined under I.R.C. Section 401 (a) (31) (B) of the United States Internal Revenue Code of 1986 (including as such section is amended or renumbered or any successor provision thereto) and regulations thereunder applicable to governmental plans, the governing body shall not be liable for any loss resulting from the governing body's selection of an individual retirement plan provider and investment product where the selection is made in accordance with guidelines to be adopted by the governing body that are similar to the safe harbor guidelines adopted by the United States Department of Labor for this purpose.

1986, c. 196, § 51-112.1; 1990, c. 832; 1992, c. 810; 1995, c. 307; 1996, c. 508; 1997, c. 213; 2005, c. 196.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-804. In certain cities.
Chapter 251 of the Acts of 1942, as amended by Chapter 81 of the Acts of 1946, codified as § 3035r of Michie Code 1942, relating to pensions, etc., for officers and employees of any city having a population of not less than 100,000 nor more than 170,000, and of any city adjoining a county having a density of population of more than 1,000 per square mile, is continued in effect.

1942, c. 251; 1946, c. 81; Code 1950, § 51-113; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-805. In certain counties.
The following laws are continued in effect:

1. Chapter 111 of the Acts of 1942, codified as § 2733a of Michie Code 1942, as amended by Chapter 48 of the Acts of 1947, and as amended by Chapter 212 of the Acts of 1948, as amended by Chapter 555 of the Acts of 1950, as amended by Chapter 272 of the Acts of 1975, and as amended by Chapter 88 of the Acts of 1980, authorizing a retirement system for the employees of Arlington County.

2. Chapter 303 of the Acts of 1944, as amended, authorizing a police retirement system for any county having the urban county executive form of government and previously recodified as Article 4 of Title 51, §§ 51-127.10 through 51-127.30.

3. Chapter 161 of the Acts of 1946, as amended by Chapter 184 of the Acts of 1956, and as amended by Chapter 268 of the Acts of 1958, providing for police and firemen's pensions and benefits in counties having a population in excess of 1,000 per square mile.

4. Chapter 282 of the Acts of 1946, as amended, authorizing police and firemen's pensions in Norfolk County was repealed by Chapter 296 of the Acts of 1950.

5. Chapter 278 of the Acts of 1946, as amended by Chapter 184 of the Acts of 1956, and as amended by Chapter 267 of the Acts of 1958, providing for employees' pensions and benefits in counties having a population in excess of 1,000 per square mile.

6. Chapter 4 of the Acts of 1947, as amended by Chapter 490 of the Acts of 1950, providing for a system of pensions, etc., for the officers and employees of any county adjoining a county having a population of more than 1,000 per square mile.

Chapter 45 of the Acts of 1948, as amended by Chapter 492 of the Acts of 1950, authorizing the establishment of a retirement and pension plan for the employees of any county adjoining a county having a population of more than 1,000 per square mile, is hereby incorporated in this section by this reference.

1936, c. 224; 1942, c. 111; 1944, p. 437; 1946, cc. 161, 278, 282; 1947, cc. 4, 21, 48; 1948, cc. 45, 212; Code 1950, §§ 51-114, 51-127.10 through 51-127.30; 1950, cc. 296, 490, 492, 555; 1952, c. 421; 1952, Ex. Sess., c. 6; 1954, c. 432; 1956, c. 184; 1958, cc. 18, 76, 267, 268; 1962, c. 485; 1966, c. 351; 1968, c. 180; 1970, c. 599; 1972, c. 529; 1973, c. 499; 1974, c. 439; 1975, c. 272; 1976, c. 197; 1980, cc. 88, 700; 1981, c. 595; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-806. Reimbursement by Commonwealth for portion of employer contribution on account of certain officers and employees.
Any county or city operating a local retirement system which does not participate in the Virginia Retirement System and which defines as "compensation" the full compensation payable or fees earnable by its county and city treasurer, attorney for the Commonwealth, commissioner of the revenue, clerk of court, sheriff, and a deputy or employee of any such officer may be reimbursed for a portion of the employer contribution paid on behalf of any such officer, deputy, or employee. In such cases, the political subdivision shall, at least biennially, submit to the Compensation Board information required by the Board's actuary for computing, at the expense of the employing political subdivision, the employer contribution rate that would be applicable if all such officers, deputies, or employees thereof were members of the Virginia Retirement System. The Retirement Board shall compute the employer contribution rate on the assumption that no service prior to the computation date was creditable, and no assets were allocable to such members. The political subdivision shall be reimbursed by the Compensation Board on the basis on which the Commonwealth pays the salaries of such officer, deputy, or employee or shares, or would share, in the excess fees from the office.

1958, c. 368, § 51-114.2; 1960, c. 486; 1966, c. 174; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-807. Police officers' pension and retirement boards.
Any county, city, or town in this Commonwealth having a police department may establish, in the manner hereinafter provided, a board to be known as the "police officers' pension and retirement board." The board shall be a body corporate and consist of five members. One member shall be the treasurer of the county, city, or town and shall also be the treasurer of the board. Two members shall be elected by the majority vote of the members of the police department, one for a term of four years and one for a term of two years, and all successors in office of the one elected for two years shall be elected for terms of four years. Two members shall be appointed by the governing body for terms of four years.

When any board is established, it shall, at its first meeting and annually thereafter, elect one of the members as president and one as secretary. The board may also elect a vice-president.

1940, p. 737; Michie Code 1942, § 3035d; Code 1950, § 51-115; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-808. Powers, authority, and duties of board.
The general powers, authority, and duties of any police officers' pension and retirement board shall be as follows:

1. To adopt bylaws and regulations which the board deems necessary to conduct its affairs;

2. To provide for appropriate clerical, legal, medical, and other services and to pay reasonable compensation for such services;

3. To require deductions from the salaries of active and paid members of the police department and to pay certain percentages of salaries, as hereinafter specified, into the treasury of the board to raise funds for the necessary purposes of the board in the administration of its affairs;

4. To draw warrants on the treasurer of the board, for the payment of pensions, benefits, and administrative costs. Warrants shall be signed in the name of the board and countersigned by its president; and

5. Upon request by the policemen's pension and retirement board, the governing body of the county may by ordinance amend the retirement plan and trust at any time for the purpose of defining, enlarging and improving the benefits that any member thereof may receive and shall by ordinance amend the retirement plan and trust at any time for the purpose of compliance with federal or state law.

1940, p. 738; Michie Code 1942, § 3035e; Code 1950, § 51-116; 1990, c. 832; 1994, c. 523.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-809. Treasurer of board.
The treasurer of the board shall be the custodian of the board's funds and securities and shall give bond, payable to the board, in such amount and with such surety as the board requires, conditioned for the faithful performance of duties and the proper accounting for all funds and securities which the treasurer receives. The cost of the bond shall be paid out of the funds of the board. The treasurer shall disburse board funds on warrants drawn on him by the board, and signed and countersigned by the board's president.

1940, p. 738; Michie Code 1942, § 3035f; Code 1950, § 51-117; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-810. Time credited to service record.
The time of service of any member of a police department having a police pension and retirement board prior to June 22, 1940, shall be computed to the credit of the member's service record; however, the pension amount payable shall be determined by that proportion of the amounts provided for by this chapter, which the time of service of such member serving in the police department at the time of his retirement, or disability, bears to twenty years.

1940, p. 738; Michie Code 1942, § 3035g; Code 1950, § 51-118; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-811. Eligibility for retirement; retirement allowance.
Any member of a police department who has completed twenty years of service in the department and attained the age of fifty years may retire and receive the pension and benefits provided in this section. Upon retirement, a member shall receive a retirement allowance, payable to the member for life, equal to fifty percent of the member's annual salary, computed on the basis of the last three years of service and an additional amount equal to two percent of the member's salary for each year of service after the age of fifty and after twenty years of service in the department.

1940, p. 738; Michie Code 1942, § 3035i; Code 1950, § 51-120; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-812. Disability from natural causes not originating in performance of official duties.
Any member disabled on account of a natural cause or causes not originating in the performance of the member's official duties shall receive a minimum sum equal to ten percent of the member's salary, during such disability, if the member's disability occurs at any time during the first five years of service and an additional amount equal to two percent of the member's salary for each additional year of service exceeding five years. At no time shall the disability payment amount exceed one-half of the member's salary.

1940, p. 739; Michie Code 1942, § 3035j; Code 1950, § 51-121; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-813. Disability resulting from activities in discharge of official duties.
If any member of a police department of a county, city, or town, other than the City of Richmond, which has a pension plan becomes disabled as a result of activities in the discharge of the member's official duties, the member shall receive, as pension and benefits during such disability, the sum of not less than sixty-six and two-thirds percent of the member's salary until eligible to retire under age and service retirement. The member shall then be retired on the age and service pension as provided in § 51.1-811.

Any member of a county, city, or town police department or any sheriff or deputy sheriff who dies or is totally or partially disabled as a result of hypertension or heart disease shall be presumed to have died or become disabled in the line of duty, unless the contrary is shown by a preponderance of competent evidence. To be eligible, or for a beneficiary to be eligible, for retirement, sickness, or other benefit payments based upon such presumption, a member, sheriff, or deputy sheriff shall, before the claim was filed, have had a physical examination and been found free from hypertension or heart disease. The physical examination shall have included such appropriate laboratory and other diagnostic studies as the governing body prescribed and shall have been conducted by physicians whose qualifications were prescribed by the governing body. Any member, sheriff, or deputy sheriff filing a claim for such benefits based upon disability incurred in the line of duty shall, if requested by the governing body, submit to a physical examination by any physician designated by the governing body. The examination may include such tests or studies as may reasonably be prescribed by the designated physician or, in the case of a claim for death benefits, include a postmortem examination to be performed by the medical examiner for the county, city, or town appointed under § 32.1-282. The member or claimant shall have the right to have present at such examination, at his own expense, any qualified physician he may designate.

Michie Code 1942, § 3035k; Code 1950, § 51-122; 1950, p. 739; 1973, c. 499; 1974, c. 94; 1976, c. 772; 1978, c. 769; 1982, c. 581; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-814. Employing such presumption in determining eligibility for benefits.
The presumption established in § 51.1-813 shall be employed in determining eligibility for death, retirement, sickness, and other benefits, provided pursuant to any other provision of law, the charter of any city or town, or otherwise, for any member of a county, city, or town police department or sheriff or deputy sheriff who dies or becomes totally or partially disabled.

1976, c. 772, § 51-122.1; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-815. Counties, cities, and towns authorized to provide relief to surviving spouse and children.
Any county, city, or town may provide for the relief of any children and surviving spouse of any law-enforcement officer, sheriff, or deputy sheriff who dies while in the service of the county, city, or town. If any policeman loses his life while in the discharge of official duties, there shall be paid to the surviving spouse until death, or remarriage, a pension of not less than one-half of the policeman's salary at the time of death. The relief provided shall be exclusive of any payment out of the general fund of the state treasury pursuant to § 9.1-400 et seq.

1940, p. 738; Michie Code 1942, § 3035h; Code 1950, § 51-119; 1976, c. 772, § 51-122.2; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-816. Reduction of pension and benefits where income earned during disability retirement.
If any person receives a disability pension or benefit under this article and subsequently becomes employed, whether full time or part time, the pensions and benefits received shall be reduced by the amount of income received which exceeds the difference between the benefits received under this section and the amount of pay to which the member would have been entitled had the member's employment progressed in the same rank and grade with credit for the level of seniority the member would have attained had the member not been disabled. The reduction shall continue until the member would have been eligible for normal retirement, based on age and service, had the member remained uninjured and employed. For the purposes of this section, "income" means gross income received less deductions for social security taxes only.

Any person receiving pensions or benefits under the provisions of this section shall upon request, on or before May 1 of each year, provide a copy of all W-2 forms showing income received, or a statement under oath as to whether the member has received compensation for work performed in the previous calendar year, to the governing body of the jurisdiction providing this pension. Refusal to provide such documents shall be grounds for termination of benefits under this section until such documents are produced. Production of the documents shall be required until the person would have been eligible for normal retirement had the member remained uninjured.

Nothing contained in this section shall limit or restrict the right of any person to receive Workers' Compensation benefits under Title 65.2.

1983, c. 351, § 51-122.3; 1990, c. 832.
Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-817. Salary deductions payable to estate or refunded.
If any police officer dies while in active service and leaves no dependents, the member's salary deductions shall be payable to the member's estate. If any police officer separates from service before becoming eligible for a pension, seventy-five percent of salary deductions shall be refunded to the member.

1940, p. 739; Michie Code 1942, § 3035l; Code 1950, § 51-124; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-818. Funds for payment of pensions and benefits.
Any and all cash assets and funds not necessary for immediate payment of pensions or benefits shall be invested in securities that are legal investments under the laws of the Commonwealth for public sinking funds. Any funds raised by any police officers' pension and retirement board for the payment of pensions and benefits shall be paid over to the treasurer of such board who shall deposit and pay the funds as provided in this section to the credit of the board.

1940, p. 739; Michie Code 1942, § 3035n; Code 1950, § 51-125; 1956, c. 184; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-819. Adoption of article optional by counties, cities, and towns; appeal.
Any county, city, or town in this Commonwealth having a police department may adopt the provisions of this article and establish a police officers' pension and retirement board if the governing body of the county, city, or town adopts a resolution approved by a majority of all the members thereof, by a recorded yea and nay vote.

Upon adoption of a resolution and establishment of the police officers' pension and retirement board, the board shall be vested with all the powers, authority, and duties established under this article.

A member shall be entitled to an appeal of right to the circuit court of the county or city which has jurisdiction of the board from any action on any matter in which the board has discretionary power.

1940, pp. 739, 740; Michie Code 1942, § 3035o; Code 1950, §§ 51-126, 51-126.1; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-820. Police officers' pensions and retirements.
All of the provisions of this article, including all authorizations and all requirements, shall apply to all counties having the county manager plan of government, except Arlington County.

1974, c. 63, § 51-127.9; 1975, c. 272; 1990, c. 832.

Code of Virginia — Title 51.1 (Pensions, Benefits, and Retirement), Chapter 8 (LOCAL RETIREMENT SYSTEMS)
§ 51.1-821. Police Retirement System.
Prior §§ 51-127.10 through 51-127.30 are continued in effect under subdivision 2 of § 51.1-805 as Chapter 303 of the Acts of Assembly of 1944, as amended.

1990, c. 832.