Authorizing certain municipalities to become members of Municipal Police Officers and Firefighters Retirement System

SB 978 allows West Virginia municipalities currently using the Emergency Medical Services Retirement System (EMSR) for police and firefighters to join the Municipal Police Officers and Firefighters Retirement System (MPFRS). It specifically enables municipalities to include only police and firefighters hired on or after July 1, 2015, in the MPFRS, while those hired before that date remain in the EMSR. Municipalities must elect to join by July 1, 2027, and must notify eligible employees within 30 days, giving them 90 days to choose to switch to the MPFRS. The bill requires the Consolidated Public Retirement Board to transfer assets and service credit from the EMSR to the MPFRS for employees who switch.