AB23-ASA1,1,105
38.12
(12) Health care benefits for retirees. (a) If the district board provides
6any health care benefits for use upon retirement, including compensated absences
7but excluding the implicit rate subsidy, to an employee hired on or after January 1,
82015, the district board shall ensure that the cost of the benefits is fully funded in
9a segregated account, based on an actuarial study conducted at least once every 4
10years or other method that complies with generally accepted accounting principles.
AB23-ASA1,2,311
(b) If the district board dissolves a segregated account established under par.
12(a) or any portion of such a segregated account, the district board shall provide for
1the equitable distribution of the proceeds among the employees who are beneficiaries
2of the benefits funded from the segregated account or portion thereof that is
3dissolved.
AB23-ASA1,2,6
566.0138 Health care benefits for retirees. (1) In this section, "political
6subdivision" means a city, village, town, or county.
AB23-ASA1,2,12
7(2) (a) If a political subdivision provides any health care benefits for use upon
8retirement, including compensated absences but excluding the implicit rate subsidy,
9to an employee hired on or after January 1, 2015, the political subdivision shall
10ensure that the cost of the benefits is fully funded in a segregated account, based on
11an actuarial study conducted at least once every 4 years or other method that
12complies with generally accepted accounting principles.
AB23-ASA1,2,1713
(b) If the political subdivision dissolves a segregated account established under
14par. (a) or any portion of such a segregated account, the political subdivision shall
15provide for the equitable distribution of the proceeds among the employees who are
16beneficiaries of the benefits funded from the segregated account or portion thereof
17that is dissolved.
AB23-ASA1,3,319
119.04
(1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
2066.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
21115.345, 115.363, 115.365 (3), 115.38 (2), 115.415, 115.445, 118.001 to 118.04,
22118.045, 118.06, 118.07, 118.075, 118.076, 118.10, 118.12, 118.125 to 118.14, 118.145
23(4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20,
24118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (8), and (10), 118.245, 118.255, 118.258,
25118.291, 118.292, 118.293, 118.30 to 118.43, 118.46, 118.51, 118.52, 118.55, 120.12
1(2m), (4m), (5), and (15) to
(27) (28), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17)
2to (19), (26), (34), (35), (37), (37m), and (38), 120.14, 120.21 (3), and 120.25 are
3applicable to a 1st class city school district and board.
AB23-ASA1,3,105
120.12
(28) Health care benefits for retirees. (a) If the school board provides
6any health care benefits for use upon retirement, including compensated absences
7but excluding the implicit rate subsidy, to an employee hired on or after January 1,
82015, ensure that the cost of the benefits is fully funded in a segregated account,
9based on an actuarial study conducted at least once every 4 years or other method
10that complies with generally accepted accounting principles.
AB23-ASA1,3,1411
(b) If the school board dissolves a segregated account established under par. (a)
12or any portion of such a segregated account, the school board shall provide for the
13equitable distribution of the proceeds among the employees who are beneficiaries of
14the benefits funded from the segregated account or portion thereof that is dissolved.
