                                 CODE OF VIRGINIA

RETIREMENT SYSTEMS (§ 15.2-1510)

Any locality may establish a system for the retirement of injured or
superannuated officers and employees; the members of the local police and fire
departments; the public school teachers and other employees of the local school
board; and the judges, clerks, deputy clerks and other employees of the judicial
system; or any of them; and may establish a fund or funds for the payment of
retirement allowances by making appropriations out of the local treasury, by
levying a special tax for the benefit of such fund or funds, by requiring
contributions payable from time to time from such officers, employees, members
of police and fire departments, teachers, judges, clerks, deputy clerks and
other employees of the judicial system, or by any combination of such methods,
or by any other method not prohibited by law; provided that the total annual
payments into such fund or funds shall be sufficient on sound actuarial
principles for the payment of such retirement allowances therefrom. The benefits
accrued or accruing to any person under such system shall not be subject to
execution, levy, attachment, garnishment or any other process whatsoever nor
shall any assignment of such benefits be enforceable in any court.

HISTORY: Code 1950, § 15-77.13; 1958, c. 328; 1962, c. 623, § 15.1-849; 1997,
c. 587.