Register June 2009 No. 642
Chapter VFF-EMT 1
SERVICE AWARD BOARD
VFF-EMT 1.03 Definitions.
VFF-EMT 1.04 Participating municipalities.
VFF-EMT 1.05 Contributions to a program.
VFF-EMT 1.06 Contributions for prior service.
VFF-EMT 1.07 Vesting and receipt of length of service award.
VFF-EMT 1.08 Non-vested account closure and leaves of absence.
VFF-EMT 1.09 Transfer of service to a different program administrator.
VFF-EMT 1.10 Disability and death benefits.
VFF-EMT 1.11 Records and certification of service.
VFF-EMT 1.12 Program administrator qualifications.
VFF-EMT 1.13 Program administration.
VFF-EMT 1.14 Participating municipality obligations.
VFF-EMT 1.15 Program termination.
Ch. VFF-EMT 1 Note
Note: Chapter
VFF-EMT 1 was created as an emergency rule effective September 21, 2001.
VFF-EMT 1.01
VFF-EMT 1.01
Authority. Sections
16.004 (1) and
16.25 (2),
(3),
(4) and
(5), Stats., authorize the Board to promulgate rules for establishing a length of service award program for volunteer fire fighters, first responders and emergency medical technicians.
VFF-EMT 1.01 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02;
CR 08-033: am.
Register June 2009 No. 642, eff. 7-1-09.
VFF-EMT 1.02
VFF-EMT 1.02
Purpose. The purpose of this chapter is to establish a program for length of service awards to VFF-EMT participants who provide services to municipalities that operate volunteer fire departments or volunteer fire companies, or authorize emergency medical and technical services, and to first responders in any municipality that authorizes first responders to provide first responder services, and to establish qualifications and requirements for private sector individuals and organizations eligible to provide administrative and investment services for length of service award programs.
VFF-EMT 1.02 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02;
CR 08-033: am.
Register June 2009 No. 642, eff. 7-1-09.
VFF-EMT 1.03(1)
(1) "Account" means a statement or record of all state and municipal length of service award contributions, including all applicable earnings, redistributions and deductions made on behalf of a VFF-EMT maintained by a program administrator.
VFF-EMT 1.03(2)
(2) "Beneficiary" means a person, trust or entity designated by a VFF-EMT to receive benefits under a program.
VFF-EMT 1.03(4)
(4) "Credit" means the recognition of the fulfillment of the requirements for performing service toward a length of service award under the program.
VFF-EMT 1.03(5)
(5) "Emergency medical services" means medical care that is rendered to a sick, disabled or injured individual based on signs, symptoms or complaints, prior to the individual's hospitalization or while transporting the individual between health care facilities and that is limited to the use of the knowledge, skills and techniques received from training required under s.
256.15, Stats., and
chs. DHS 110,
111,
112 or
113, as a condition for being issued an emergency medical technician license.
VFF-EMT 1.03(6)
(6) "Fire fighting services" means the organized suppression and prevention of fires.
VFF-EMT 1.03(7)
(7) "Fiscal year" means the period beginning on July 1 and ending on June 30.
VFF-EMT 1.03(8)
(8) "Length of service award program" or "program" means a program as described in section
457 of the internal revenue code that is implemented and administered by a program administrator approved by the board, and that to the extent allowed by federal law, provides a tax-deferred benefit to a VFF-EMT consistent with the internal revenue code, s.
16.25, Stats., and this chapter.
VFF-EMT 1.03(10)
(10) "Net asset value" means the value of an individual length of service award determined by adding the municipal contributions and the state matching contributions, all earnings thereon, and any redistributions as provided in
s. VFF-EMT 1.08, less investment expenses.
VFF-EMT 1.03(11)
(11) "Participating municipality" means a municipality that meets the program eligibility requirements of
s. VFF-EMT 1.04 and elects to participate in a program.
VFF-EMT 1.03(12)
(12) "Prior service" means the service performed by a VFF-EMT for a participating municipality before that municipality began participation in a program.
VFF-EMT 1.03(13)
(13) "Program administrator" means a non-governmental individual or organization in the private sector that provides and administers a program or a designee.
VFF-EMT 1.03(14)
(14) "Service" includes fire fighting, first responder, emergency medical, or rescue services provided to a participating municipality by a volunteer fire fighter, first responder or volunteer emergency medical technician.
VFF-EMT 1.03(16)
(16) "Volunteer emergency medical technician" or "EMT" means all emergency medical service personnel, including first responders, licensed or certified under s.
256.15, Stats.
VFF-EMT 1.03(19)
(19) "Volunteer fire fighter" or "VFF" means a person that renders fire fighting or rescue services to a participating municipality and does not receive compensation under a contract of employment as a fire fighter.
VFF-EMT 1.03(20)
(20) "VFF-EMT" means a volunteer fire fighter, first responder or emergency medical technician.
VFF-EMT 1.03 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02;
CR 08-033: cr. (6m), am. (9), (14) and (20)
Register June 2009 No. 642, eff. 7-1-09; corrections in (5) and (16) made under s.
13.92 (4) (b) 7., Stats.,
Register June 2009 No. 642; correction in (6m) made under s.
13.92 (4) (b) 7., Stats.
VFF-EMT 1.04(1)
(1) A municipality that operates a volunteer fire department or that contracts with a volunteer fire company organized under ch.
181 or
213, Stats., that authorizes first responders to provide first responder services or that authorizes volunteer emergency medical technicians to provide emergency medical services, is eligible to become a participating municipality.
VFF-EMT 1.04(2)
(2) An eligible municipality may participate in a program by adopting a resolution or ordinance stating that it shall abide by all statutes, administrative rules, regulations and procedures pertaining to a length of service award program. The adopted resolution or ordinance shall be on a form approved by the board and provided to the program administrator or the board upon request.
VFF-EMT 1.04 Note
Note: To request approval of a form for a resolution or ordinance, contact the Length of Service Award Program, c/o Department of Administration, Office of Legal Counsel, P.O. Box 7864, Madison, Wisconsin 53707-7864 or (608) 266-9810.
VFF-EMT 1.04(3)
(3) Each participating municipality shall develop standards for determining the service required of the volunteer fire fighters, first responders and emergency medical technicians it sponsors under the program in order to qualify for an annual contribution.
VFF-EMT 1.04(4)
(4) Municipalities that jointly operate or contract with a volunteer fire department or a volunteer fire company or that jointly authorize volunteer emergency medical technicians, or that jointly authorize first responders to provide first responder services, may operate as a single participating municipality under the program, and may be required to do so by the program administrator.
VFF-EMT 1.04(5)(a)(a) A VFF-EMT may perform service for credit toward a length of service award to more than one volunteer fire department, volunteer fire company, first responder service or entity authorized to provide volunteer emergency medical services.
VFF-EMT 1.04(5)(b)
(b) A VFF-EMT may have only one account for each volunteer fire department, volunteer fire company, first responder service or entity authorized to provide volunteer emergency medical services to which the VFF-EMT provides service.
VFF-EMT 1.04 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02;
CR 08-033: am. (1), (3), (4) and (5)
Register June 2009 No. 642, eff. 7-1-09.
VFF-EMT 1.05(1)(1)
Municipal contributions. A participating municipality shall determine the amount it will contribute on behalf of each VFF-EMT it sponsors under a program. A participating municipality shall cause an account to be opened with the program administrator for each sponsored VFF-EMT. A participating municipality's contributions shall be paid at least annually to the program administrator.
VFF-EMT 1.05(2)(a)(a) On a calendar year basis, the board shall match a participating municipality's annual contributions made on behalf of its VFF-EMT participants during that calendar year up to a maximum of $250 per VFF-EMT, subject to any annual adjustment under
sub. (3). The board shall pay all amounts matched under this section directly to the program administrator, up to the maximum appropriated under s.
20.505 (4) (er), Stats.
VFF-EMT 1.05(2)(b)
(b) Subject to the time period for a protest or appeal under
s. VFF-EMT 1.16, a participating municipality shall pay all contributions for a calendar year to the program administrator on or before January 31 of the following year in order to receive a matching contribution from the board.
VFF-EMT 1.05(2)(c)
(c) The board may not match contributions made by a participating municipality for prior service.
VFF-EMT 1.05(3)
(3) Annual adjustment. Annually on July 1, the board shall make any adjustments necessary to the matched funds to be paid in the subsequent calendar year to reflect changes in U.S. consumer price index for all urban consumers, using the method set forth in s.
16.25 (3) (d), Stats.
VFF-EMT 1.05 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02.
VFF-EMT 1.06(1)(a)
(a) A participating municipality may make contributions for prior service provided that the VFF-EMT has performed service to that municipality, which may include a combination of prior service and service performed after the municipality began participating in a program. The number of years of prior service for which the participating municipality may contribute shall not exceed the number of years of total prior service performed by the VFF-EMT to that municipality. A participating municipality may impose additional eligibility requirements for accepting prior service.
VFF-EMT 1.06(1)(b)
(b) Subject to applicable internal revenue code restrictions as determined by the program administrator, the minimum contribution payable by a participating municipality for each year of prior service credited to a VFF-EMT shall be $100. A participating municipality may pay a different amount for prior service than the amount paid for service performed after the municipality began participating in a program.
VFF-EMT 1.06(1)(c)
(c) Subject to applicable internal revenue code restrictions as determined by the program administrator, a participating municipality that makes contributions for prior service may pay those contributions over a number of years not to exceed 20, and may include interest on such payments to reflect the fact that they are being added for prior service over a number of years in lieu of a lump sum payment.
VFF-EMT 1.06(1)(d)
(d) For purposes of determining the board's matching contribution under
s. VFF-EMT 1.05 (2), any contributions made by a participating municipality for prior service shall be accounted for separately from contributions for service performed after the municipality began participating in a program.
VFF-EMT 1.06(1)(e)
(e) If a participating municipality ceases to exist or ceases its participation in a program, it shall pay the balance owed on any account for contributions made for prior service no later than under the schedule of payments set forth in its agreement with the program administrator.
VFF-EMT 1.06(2)
(2) If a municipality's records are insufficient to establish eligibility for the purchase of prior service for a VFF-EMT, the municipality shall conduct a thorough investigation and, using the standards for determining the service required to qualify for annual contributions under
s. VFF-EMT 1.04 (3), shall make a decision based upon good faith belief and the best information available as to the prior service claimed.
VFF-EMT 1.06 History
History: CR 01-123: cr.
Register May 2002 No. 557, eff. 6-1-02;
CR 08-033: am. (1) (a)
Register June 2009 No. 642, eff. 7-1-09.
VFF-EMT 1.07
VFF-EMT 1.07
Vesting and receipt of length of service award. A VFF-EMT is required to provide 10 years of service for which credit has been given before the VFF-EMT may receive any benefits under the program.
VFF-EMT 1.07(1)(a)(a) A VFF-EMT that has provided 20 years of service for credit to a participating municipality shall be fully vested and paid a length of service award upon reaching age 60.
VFF-EMT 1.07(1)(b)
(b) A fully vested VFF-EMT age 60 or older shall notify the program administrator and the participating municipality of the VFF-EMT's request to receive their length of service award within the time period required by the program administrator or the applicable program.
VFF-EMT 1.07(1)(c)
(c) Upon receiving payment of a length of service award, a fully vested VFF-EMT age 60 or older may continue to provide service for credit toward a length of service award under a new account, but shall be paid any subsequent contributions made on the VFF-EMT's behalf by the participating municipality or the board immediately after they are received by the program administrator.
VFF-EMT 1.07(2)(a)(a) Upon reaching age 60, a VFF-EMT may request and receive their length of service award at any time after performing a minimum of 10 years of service for credit and discontinue providing eligible service.
VFF-EMT 1.07(2)(b)
(b) Upon reaching the age of 60, a VFF-EMT requesting to receive their length of service award after performing 10 years, but less than 20, of service for credit shall receive 50% of the net asset value of their account at the time of the request for the first 10 years of service for credit is provided. For each year of service for credit more than 10, but less than 20, performed by the VFF-EMT, five percent of the net asset value of the account at the date of the request shall be added. The amounts not paid to a VFF-EMT under this subsection shall be forfeited and equally distributed among all other open VFF-EMT accounts sponsored by that municipality at the time of the forfeiture.
VFF-EMT 1.07(2)(c)
(c) A VFF-EMT who has reached age 60 but is not fully vested may continue to perform service for credit toward a length of service award.
VFF-EMT 1.07(3)
(3) New accounts. At any time a VFF-EMT receives a length of service award associated with an account, they may discontinue providing eligible service and accruing service credit under that account, and begin providing eligible service under a new account.
