West Virginia Code of State Rules › Agency 85 - Workers' Compensation › Title 85 - PROCEDURAL RULE WORKERS' COMPENSATION RULES OF THE WEST VIRGINIA INSURANCE COMMISSIONER › Series 85-03 - Administration Of The Employers' Excess Liability Fund › Section 85-3-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this rule unless the context in which used
				  requires a different meaning:
2.1.
				"Board" means the Workers' Compensation Board of Managers created pursuant to
				the provisions of W.Va. Code §
									23-1-1
				a.
"Commission" shall mean the West Virginia
2.2. Workers' Compensation Commission created
				under the provisions of W. Va. Code §
									23-1-1.
2.3. "Conscious, Subjective and Deliberate
				Intention" shall mean that type of deliberate intention defined by W.Va. Code
				§
									23-4-2(d)(2)(j)
				which shall be excluded from coverage of any excess liability policy issued by
				the commission.
2.4. "Executive
				Director" means the executive director of the Workers' Compensation Commission
				as provided pursuant to the provisions of W.Va. Code §
									23-1-1b.
2.5. "Fund" shall mean the Employers' Excess
				Liability Fund created by W. Va. Code §
									23-4C-1 et
				seq.
2.6. "Injury" shall include
				death when the injury or accident for which compensation is claimed results in
				the death of one or more employees.
2.7. "Party or Parties" shall mean the
				petitioner or a proposed recipient of proceeds from the Fund (beneficiary)
				either as a result of a court ordered payment or a settlement approved by the
				commission.
2.8. "Policy" shall
				mean the completed application form issued and accepted in writing by the
				commission for Excess Liability Insurance and shall include all conditions,
				exclusions and other provisions of these rules.
2.9. "Gross wages" means all wages paid to
				employees, whether payable in money or other valuable consideration, and shall
				include salaries, bonuses, commissions, profit sharing, and the reasonable
				money value of board, rent, housing, lodging and other goods and services.
The commission retains the right to determine whether an
				  item, not otherwise described in this provision, is reportable as "gross
				  wages."
"Gross wages" include; W-2 items, vacation pay, including
				  accrued vacation at time of dismissal, holiday pay, sick pay (excluding 3rd
				  party sick pay), partnership and S Corporation distributions of ordinary income
				  from trade or business activities (do not report losses'), draws taken for
				  items other than business expenses, retroactive wages, bonuses, including stock
				  options and stock bonuses, commissions, including draws against commissions,
				  wages paid to summer interns, overtime wages, profit sharing, incentive
				  programs, per diem payments to employees not directly related to travel,
				  allocation to employees for such things as tools, equipment, machinery, etc.
				  regardless if such allocation is labeled as per diem, hourly expense or other
				  titles, stipend or other non-travel related payments to board members who are
				  being covered under the employer's workers' compensation account, other
				  compensation and perquisites paid to employees, owners and officers that have
				  value, but are not per diem travel related, and value of gifts given to
				  employees, owners, officers and board members.
"Gross wages" do not include: per diem expenses related to
				  travel, the value of any special discount or markdown allowed a worker on goods
				  or services purchased from or supplied by the employer if the purchase is
				  optional with the worker and does not constitute regular or systematic
				  remuneration for services, facilities or privileges such as cafeterias,
				  restaurants, medical services or so-called 'courtesy discounts' on purchases
				  furnished or offered by an employer merely as a convenience to workers or as a
				  means of promoting their health, goodwill or efficiency, partnership and S
				  Corporation distributions other than ordinary income from trade or business
				  activities, payments, not required under any contract of hire, made to an
				  individual with respect to a period of training or service in the armed forces
				  of the United States, severance pay, savings plan proceeds, third party sick
				  pay, and disability pay.
2.12. "Quarter" means the four calendar
				quarters: January 1 through March 31; April 1 through June 30: July 1 through
				September 30: and October 1 through December 31 of each calendar
				year.
2.13. "This rule" means the
				instant exempt legislative rule designated as 85 C.S.R. 3. "Administration of
				the Employers' Excess Liability Fund."
2.14. "Successor to the commission" means the
				employers' muual insurance company created pursuant to the provisions of
				article two-c. chapter twenty-three of the West Virginia Code.