The Municipal Pensions Oversight Board is pleased to provide information to trustees and members of policemen’s and firemen’s pension and relief funds as well as citizens of West Virginia. The Board was created by the West Virginia Legislature in 2009 to provide oversight and assistance to trustees of the 31 police pension plans and the 22 fire pension plans in WV. The Board is responsible for providing education and training to all trustees, for providing a state allocation of funds to each pension plan from an additional premium tax of 1% on fire and casualty insurance policies in force in WV each year and for providing one of the disability examinations for police officers and firefighters who make application for either total and temporary disability or total and permanent disability. The Board annually provides actuarial studies to the trustees of each pension plan.