Supplemental Retirement Account (SRA) WVU provides supplemental, voluntary tax-deferred retirement plan(s), a 403(b) plan and a 457(b) plan. These plans allow the benefits eligible employee to supplement his or her retirement savings with the advantages of tax-deferral and payroll deduction. Contributions are limited to a maximum determined each year by the Internal Revenue Service. Upon separation from service or at age 59 1/2, the participant may begin annuity income or make cash withdrawals. Cash withdrawals may be subject to the 10% early-withdrawal penalty unless separation from service occurred after age 55, or the participant is at least age 59 1/2.

There is no minimum limit and paycheck deduction changes may be made four times per calendar year.

Enrollment forms may be obtained by contacting the WVU Division of Human Resources Benefits Office or by going to the website.