Scope Statements
Employee Trust Funds
This statement of scope was approved by the governor on October 2, 2012.
Rule No.
Relating to
Internal Revenue Code Compliance.
Rule Type
Permanent. (Revisions)
The Department of Employee Trust Funds (ETF) gives notice pursuant to s.
227.135, Stats., that it proposes to
amend existing administrative rules in Chapter
ETF 10 and create new rules in Chapter
ETF 20 to maintain compliance with requirements of the Internal Revenue Service (IRS).
Detailed Description of the Objective of the Proposed Rule
ETF seeks to clarify how the Department administers provisions of the Internal Revenue Code (IRC), including § 415 (c) as provided in §
40.03 (2) (t), Stats., to ensure compliance with federal law.
Description of the Existing Policies Relevant to the Rule, New Policies Proposed To Be Included in the Rule, and an Analysis of Policy Alternatives
As the administrator of the WRS, ETF is responsible for ensuring that the WRS complies with all applicable provisions of the IRC in order to maintain the tax-qualified status of the WRS. IRC § 401 (a) (16) provides that a trust is not a qualified trust under IRC § 401 if the plan of which such trust is a part provides for benefits or contributions that exceed the IRC § 415 limitation. The IRC requires certain plan language regarding refunding excess contributions, prohibited transactions and the “exclusive benefit" rule under the IRC.
The proposed rule will clarify how ETF treats these specific situations under the IRC, to ensure that the WRS maintains compliance.
Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Estimate of Amount of Time that State Employees Will Spend Developing the Rule And of Other Resources Necessary to Develop the Rule
State employees will spend an estimated 30 hours to develop these rules.
List with Description of All Entities that May Be Affected by the Proposed Rule
The rules could affect any WRS participating employees or retirees whose benefits or additional contributions exceed limits in IRC § 415. Safeguards are currently in place to avoid any such benefits or contributions. This rule could also affect any WRS employers who employ such participants.
Summary and Preliminary Comparison with Any Existing or Proposed Federal Regulation that Is Intended to Address the Activities To Be Regulated by the Proposed Rule
Certain plan amendments are required to ensure compliance with the IRC, including: maximum contributions to the WRS, refunding excess contributions, prohibited transactions and the “exclusive benefit" rule.
The contemplated rule changes will be drafted to facilitate compliance and to promote better understanding amongst members and ETF staff of the application of these IRC sections. None of the contemplated rule changes violate or conflict with IRC provisions.
Contact Person
Mary Alice McGreevy
(608) 267-2354
Natural Resources
Environmental Protection — General, Chs.
NR 100 —
This statement of scope was approved by the governor on October 2, 2012.
Rule No.
Relating to
Laboratory Certification and Registration.
Rule Type
Permanent. (Revisions)
Finding/Nature of Emergency (Emergency Rule Only):
Not applicable.
Detailed Description of the Objective of the Proposed Rule
Chapter
NR 149, Wis. Admin. Code, establishes requirements for laboratories participating in the laboratory certification and registration program. The rule was last updated in 2008 and there is a need to revise the rule to update it, provide clarity to regulations, and correct minor errors.
Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
Chapter
NR149 establishes a program for the registration and certification of laboratories that submit data to the Department under covered programs. The purpose of this proposed rule package is to amend Chapter
NR 149, Wis. Admin. Code, to bring it up to date with federal regulations, address technological changes and to clarify the regulations. The rule currently contains sections on: the process for obtaining certification, on-site laboratory evaluations of registered/certified laboratories, and required quality systems. Proposed changes will ensure that each section of the rule is current and clear. Some examples of needed changes include: updating appendices, changing regulations to mirror Federal requirements, clarifying definitions, and updating applicable technologies.
Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Section
299.11 (7), Wis. Stats., authorizes the Department to prescribe by rule the registration and certification of laboratories. Section
299.11 (4), Wis. Stats., authorizes the Department to require that data submitted to the Department under a “covered program" be generated in a laboratory that is registered or certified. Covered programs are defined in s.
299.11 (d), Wis. Stats., and include solid waste, mining, wastewater, groundwater, drinking water, and hazardous substances. Section
299.11 (7) (a), Wis. Stats., specifies that the Department shall establish the criteria that will be used to register and certify laboratories.
Estimate of Amount of Time that State Employees Will Spend Developing the Rule And of Other Resources Necessary to Develop the Rule
It will take state employees approximately 300 hours to develop the rule and other resources to make the changes needed.
List with Description of All Entities that May Be Affected by the Proposed Rule
74 Commercial Analytical Laboratories — these are laboratories that analyze environmental (aqueous, solid and drinking water) samples for hire.
56 Industrial Analytical Laboratories — these are laboratories that are a part of an industry and analyze environmental samples on their own behalf.
242 Municipal Analytical Laboratories — these are laboratories owned by a municipality that generally do analysis of samples for the community's wastewater treatment facility.
9 Public Health/Public Water Utility Analytical Laboratories — these are generally county laboratories that support the public health department in that area and analyze primarily drinking water samples but may do some wastewater analyses.
Summary and Preliminary Comparison with Any Existing or Proposed Federal Regulation that Is Intended To Address the Activities to Be Regulated by the Proposed Rule
This rule package will ensure state rules comply with federal regulations, are current and easily understood.
Anticipated Economic Impact of Implementing the Rule (Note If the Rule Is Likely To Have a Significant Economic Impact on Small Businesses)
These proposed rule changes will not have a significant economic impact on any entities or small businesses. Changes to the rule will be minor in scope to update requirements and provide clarity. The Department believes the economic impact would be no additional cost to the laboratories because the regulatory changes will be minor (insignificant impact on small businesses) and would not impact our fee structure.
Contact Person
Camille Turcotte
608.266.0245
Safety and Professional Services
