AB219-ASA1,2,6
138.12
(12) Health care benefits for retirees. If the district board provides
2any health care benefits for use upon retirement, including compensated absences
3but excluding the implicit rate subsidy, to an employee hired on or after January 1,
42013, the district board shall ensure that the cost of the benefits is fully funded in
5a segregated account on an actuarial basis or other method that complies with
6generally accepted accounting principles.
AB219-ASA1,2,9
866.0138 Health care benefits for retirees. (1) In this section, "political
9subdivision" means a city, village, town, or county.
AB219-ASA1,2,15
10(2) If a political subdivision provides any health care benefits for use upon
11retirement, including compensated absences but excluding the implicit rate subsidy,
12to an employee hired on or after January 1, 2013, the political subdivision shall
13ensure that the cost of the benefits is fully funded in a segregated account on an
14actuarial basis or other method that complies with generally accepted accounting
15principles.
AB219-ASA1,3,218
119.04
(1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
1966.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
20115.345, 115.365 (3), 115.38 (2), 115.445, 118.001 to 118.04, 118.045, 118.06, 118.07,
21118.075, 118.076, 118.10, 118.12, 118.125 to 118.14, 118.145 (4), 118.15, 118.153,
22118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20, 118.223, 118.225, 118.24
23(1), (2) (c) to (f), (6), (8), and (10), 118.245, 118.255, 118.258, 118.291, 118.292, 118.30
24to 118.43, 118.46, 118.51, 118.52, 118.55, 120.12 (4m), (5), and (15) to
(27) (28),
25120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17) to (19), (26), (34), (35), (37), (37m), and
1(38), 120.14, 120.21 (3), and 120.25 are applicable to a 1st class city school district
2and board.
AB219-ASA1,3,94
120.12
(28) Health care benefits for retirees. If the school board provides
5any health care benefits for use upon retirement, including compensated absences
6but excluding the implicit rate subsidy, to an employee hired on or after January 1,
72013, ensure that the cost of the benefits is fully funded in a segregated account on
8an actuarial basis or other method that complies with generally accepted accounting
9principles.