{"data":{"id":"us-wv/w.-va.-code-5-10b-14","jurisdiction":"us-wv","citation":"W. Va. Code § 5-10B-14","heading":"Roth accounts.","body":"The Treasurer or any public employer may authorize Roth accounts within the plan in accordance with the Internal Revenue Code, including, without limitation, conversions, deferrals, rollovers and transfers.","path":["CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.","ARTICLE 10B. GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLANS."],"source_url":"https://code.wvlegislature.gov/5-10B-14/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:19:52Z","sha256":"1f17d40424dfc08c4e18517dddef2ebd06c6d5a7043c8255417b2f9750fcfe16","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5-10b-13","next":"us-wv/w.-va.-code-5-10c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}