STARCHER, Justice:
In the instant case, we permit the transfer of employee pension funds to the new Deputy Sheriffs' Retirement Fund.
I.
Facts and Background
On March 14, 1998 the West Virginia Legislature passed House Bill 2415 ("HB 2415"), creating a new retirement system for deputy sheriffs. Inter alia, HB 2415 enacted W.Va. Code, 7-14D-1 to 7-14D-30, the West Virginia Deputy Sheriff Retirement System Act ("the Act...
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