West Virginia Code Chapter 18. Education § 18-7D-9. Qualified domestic relations orders

Any transferring member having a qualified domestic relations order against his or her defined contribution account is allowed to repurchase service in the state Teachers Retirement System. The member shall repay any moneys previously distributed to the alternate payee along with the interest as set by the board. To receive full credit for the previous distribution to the alternate payee pursuant to a qualified domestic relations order being repaid to the state Teachers Retirement System, the member shall also pay the Actuarial Reserve, or the one and one-half percent contribution, as the case may be, pursuant to section six of this article. The member shall repay by June 30, 2014. The provisions of this section are void and of no effect if there is no transfer from the Teachers' Defined Contribution Retirement System to the state Teachers Retirement System. An alternate payee is not, solely as a result of that status, a member of either the Teachers' Defined Contribution Retirement System or the state Teachers Retirement System for any purpose under the provisions of this article and no interest held by the alternate payee is transferred to the state Teachers Retirement System pursuant thereto.