AB668,14,115 108.04 (1) (g) 2. Employment by a corporation or limited liability company that
6is treated as a corporation under this chapter
, if one-half or more of the ownership
7interest, however designated or evidenced, in the corporation or limited liability
8company
is or during such employment was owned or controlled, directly or
9indirectly, by the individual or by the individual's spouse or child, or by the
10individual's parent if the individual is under age 18, or by a combination of 2 or more
11of them.
AB668,14,1612 3. Except where subd. 2. applies, employment by a corporation or limited
13liability company that is treated as a corporation under this chapter
, if one-fourth
14or more of the ownership interest, however designated or evidenced, in the
15corporation or limited liability company is or during such employment was owned or
16controlled, directly or indirectly, by the individual.
AB668, s. 22 17Section 22. 108.04 (1) (gm) 1., 2., 3. and 4. (intro.) of the statutes are amended
18to read:
AB668,14,2119 108.04 (1) (gm) 1. Dissolution of the family corporation, due to economic
20inviability, under ch. 180 or the analogous applicable laws of the jurisdiction in which
21the corporation is incorporated or organized;
AB668,14,2222 2. Filing for corporate of a petition in bankruptcy by the family corporation;
AB668,14,2423 3. Filing for personal of a petition in bankruptcy by all owners who are
24personally liable for any of the debts of the family corporation; or
AB668,15,2
14. (intro.) Disposition of a total of 75% or more of the assets of the family
2corporation using one or more of the following methods:
AB668, s. 23 3Section 23. 108.04 (2) (a) 3. of the statutes is renumbered 108.04 (2) (a) 3.
4(intro.) and amended to read:
AB668,15,195 108.04 (2) (a) 3. (intro.) The individual is seeking suitable work during that
6week or, during the 156
-week period beginning on January 2, 2000, the individual
7conducts a reasonable search for suitable work during that week. The reasonable
8search required during the period specified in this subdivision for suitable work must
9include 2 actions that constitute a reasonable search as prescribed by rule of the
10department. The department shall, by rule, require claimants to conduct a
11reasonable search for suitable work during the period beginning after the 156-week
12period specified in this subdivision and shall, by rule, prescribe standards for the
13search to be considered reasonable.
This subdivision does not apply to an individual
14if the department determines that the individual is currently laid off from
15employment with an employer but there is a reasonable expectation of
16reemployment of the individual by that employer. In determining whether the
17individual has a reasonable expectation of reemployment by an employer, the
18department shall request the employer to verify the individual's employment status
19and shall also consider other factors, including:
AB668, s. 24 20Section 24. 108.04 (2) (a) 3. a. to c. of the statutes are created to read:
AB668,15,2121 108.04 (2) (a) 3. a. The history of layoffs and reemployments by the employer;
AB668,15,2322 b. Any information that the employer furnished to the individual or the
23department concerning the individual's anticipated reemployment date; and
AB668,15,2524 c. Whether the individual has recall rights with the employer under the terms
25of any applicable collective bargaining agreement.
AB668, s. 25
1Section 25. 108.04 (7) (h) of the statutes is amended to read:
AB668,16,62 108.04 (7) (h) The department shall charge to the fund's balancing account
3benefits paid to an employee that are otherwise chargeable to the account of an
4employer that is subject to the contribution requirements of ss. 108.17 and 108.18
5if the employee voluntarily terminates employment with that employer and par. (a),
6(c), (d), (e), (k), (L), (o), (p), (q), or (s) or sub. (16) (b) applies.
AB668, s. 26 7Section 26. 108.04 (7) (r) of the statutes is amended to read:
AB668,16,188 108.04 (7) (r) Paragraph (a) does not apply if the department determines that
9the employee owns or controls, directly or indirectly, an ownership interest, however
10designated or evidenced, in a family corporation and the employee's employment was
11terminated by the employer because of an involuntary cessation of the business of
12the corporation under one or more of the conditions specified in sub. (1) (gm). In this
13paragraph, "family corporation" has the meaning given in s. 108.02 (15m) and also
14includes a corporation or a limited liability company that is treated as a corporation
15under this chapter
in which 50% or more of the ownership interest is or was owned
16or controlled, directly or indirectly, by one or more brothers or sisters of a claimant,
17or by a combination of one or more brothers or sisters and one or more of the persons
18specified in s. 108.02 (15m) (a).
AB668, s. 27 19Section 27. 108.04 (11) (cm) of the statutes is amended to read:
AB668,16,2520 108.04 (11) (cm) Any If any person who makes a false statement or
21representation in order to obtain benefits in the name of another person, the benefits
22received by that person constitute a benefit overpayment. Such person
may, by a
23determination or decision issued under s. 108.095, be required to repay the amount
24of the benefits obtained and be assessed an administrative assessment in an
25additional amount equal to not more than 50% of the amount of benefits obtained.
AB668, s. 28
1Section 28. 108.04 (16) (a) (intro.) of the statutes is amended to read:
AB668,17,72 108.04 (16) (a) (intro.) Benefits The department shall not be reduced reduce
3benefits
under sub. (1) (a), or denied deny benefits under sub. (2) (a) or (d) or (8) or
4s. 108.141 (3g) to any otherwise eligible individual for any week because the
5individual is enrolled in a full-time
as a result of the individual's enrollment in a
6course of vocational training or basic education which is a prerequisite to such
7training, provided it is determined the department determines that:
AB668, s. 29 8Section 29. 108.04 (16) (a) 1. to 4. of the statutes are repealed and recreated
9to read:
AB668,17,1110 108.04 (16) (a) 1. The course is expected to increase the individual's
11opportunities to obtain employment;
AB668,17,1312 2. The training is given by a school established under s. 38.02 or other training
13institution approved by the department;
AB668,17,1414 3. The individual is enrolled full time as determined by the training institution;
AB668,17,1615 4. The course does not grant substantial credit leading to a bachelor's or higher
16degree; and
AB668, s. 30 17Section 30. 108.04 (16) (a) 5. of the statutes is created to read:
AB668,17,2018 108.04 (16) (a) 5. The individual is attending regularly and making satisfactory
19progress in the course. The department may require the training institution to file
20a certification showing the individual's attendance and progress.
AB668, s. 31 21Section 31. 108.04 (16) (b) and (c) of the statutes are repealed and recreated
22to read:
AB668,18,223 108.04 (16) (b) The department shall not apply any benefit disqualification
24under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that is not the

1result of training or basic education under par. (a) while an individual is enrolled in
2a course of training or education that meets the standards specified in par. (a).
AB668,18,73 (c) If an individual is enrolled in an a program administered by the department
4for the training of unemployed workers that was in existence on October 1, 2003,
5other than the Youth Apprenticeship Program under s.106.13 or a plan for training
6of youth approved under 29 USC 2822, then notwithstanding any failure of the
7program to meet the standards specified in par. (a):
AB668,18,108 1. The department shall not reduce benefits under sub. (1) (a) or deny benefits
9under sub. (2) (a) or (d) or (8) or s. 108.141 (3g) to an otherwise eligible individual as
10a result of the individual's enrollment in such training; and
AB668,18,1311 2. The department shall not apply benefit disqualifications under sub. (1) (b)
121., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that are not the result of the training
13while the individual is enrolled in the training.
AB668, s. 32 14Section 32. 108.04 (16) (d) and (e) of the statutes are created to read:
AB668,18,1715 108.04 (16) (d) If an individual is enrolled under the plan of any state for
16training under 19 USC 2296 or a plan for training of dislocated workers approved
17under 29 USC 2822:
AB668,18,1918 1. The department shall not deny benefits under sub. (7) as a result of the
19individual's leaving unsuitable work to enter or continue such training; and
AB668,18,2120 2. The requalifying requirements under subs. (7) and (8) do not apply while the
21individual is enrolled in such training.
AB668,18,2522 (e) The department shall charge to the fund's balancing account the cost of
23benefits paid to an individual that are otherwise chargeable to the account of an
24employer that is subject to the contribution requirements of ss. 108.17 and 108.18
25if the individual receives benefits based on the application of par. (b), (c) 2. or (d).
AB668, s. 33
1Section 33. 108.04 (17) (a) 1. and 2., (b) 1. and 2., (c) 1. and 2., (d), (e), (f), (g),
2(h), (i) and (k) (intro.) of the statutes are amended to read:
AB668,19,73 108.04 (17) (a) 1. During the period between 2 successive academic years or
4terms, if the school year employee performed such services for an any educational
5institution in the first such year or term and if there is reasonable assurance that he
6or she will perform such services for an any educational institution in the 2nd such
7year or term; or
AB668,19,138 2. During the period between 2 regular but not successive academic terms,
9when an agreement between an employer and a school year employee provides for
10such a period, if the school year employee performed such services for an any
11educational institution in the first such term and if there is reasonable assurance
12that he or she will perform such services for an any educational institution in the 2nd
13such term.
AB668,19,1914 (b) 1. During the period between 2 successive academic years or terms, if the
15school year employee performed such services for any such a government unit,
16Indian tribe, or nonprofit organization in the first such year or term and if there is
17reasonable assurance that he or she will perform such services for any such a
18government unit, Indian tribe, or nonprofit organization in the 2nd such year or
19term; or
AB668,19,2520 2. During the period between 2 regular but not successive academic terms,
21when an agreement between an employer and a school year employee provides for
22such a period, if the school year employee performed such services for any such a
23government unit, Indian tribe, or nonprofit organization in the first such term and
24if there is reasonable assurance that he or she will perform such services for any such
25 a government unit, Indian tribe, or nonprofit organization in the 2nd such term.
AB668,20,5
1(c) 1. During the period between 2 successive academic years or terms, if the
2school year employee performed such services for an any educational service agency
3in the first such year or term and if there is reasonable assurance that he or she will
4perform such services for an any educational service agency in the 2nd such year or
5term; or
AB668,20,116 2. During the period between 2 regular but not successive academic terms,
7when an agreement between an employer and a school year employee provides for
8such a period, if the school year employee performed such services for an any
9educational service agency in the first such term and if there is reasonable assurance
10that he or she will perform such services for an any educational service agency in the
112nd such term.
AB668,20,1812 (d) A school year employee of an educational institution who performs services
13other than in an instructional, research or principal administrative capacity is
14ineligible for benefits based on such services for any week of unemployment which
15occurs during a period between 2 successive academic years or terms if the school
16year employee performed such services for an any educational institution in the first
17such year or term and there is reasonable assurance that he or she will perform such
18services for an any educational institution in the 2nd such year or term.
AB668,21,319 (e) A school year employee of a government unit, Indian tribe, or nonprofit
20organization which provides services to or on behalf of an any educational institution
21who performs services other than in an instructional, research or principal
22administrative capacity is ineligible for benefits based on such services for any week
23of unemployment which occurs during a period between 2 successive academic years
24or terms if the school year employee performed such services for any such a
25government unit or nonprofit organization in the first such year or term and there

1is reasonable assurance that he or she will perform such services for any such a
2government unit, Indian tribe, or nonprofit organization in the 2nd such year or
3term.
AB668,21,124 (f) A school year employee of an educational service agency who performs
5services other than in an instructional, research or principal administrative
6capacity, and who provides such services in an educational institution or to or on
7behalf of an educational institution, is ineligible for benefits based on such services
8for any week of unemployment which occurs during a period between 2 successive
9academic years or terms if the school year employee performed such services for an
10any educational service agency in the first such year or term and there is reasonable
11assurance that he or she will perform such services for an any educational service
12agency in the 2nd such year or term.
AB668,21,2013 (g) A school year employee of an educational institution who performs services
14as described in par. (a) or (d) is ineligible for benefits based on such services for any
15week of unemployment which occurs during an established and customary vacation
16period or holiday recess if the school year employee performed such services for an
17any educational institution in the period immediately before the vacation period or
18holiday recess, and there is reasonable assurance that he or she will perform the
19services described in par. (a) or (d) for an any educational institution in the period
20immediately following the vacation period or holiday recess.
AB668,22,621 (h) A school year employee of a government unit, Indian tribe, or nonprofit
22organization which provides services to or on behalf of an educational institution
23who performs the services described in par. (b) or (e) is ineligible for benefits based
24on such services for any week of unemployment which occurs during an established
25and customary vacation period or holiday recess if the school year employee

1performed such services for any such a government unit, Indian tribe, or nonprofit
2organization in the period immediately before the vacation period or holiday recess,
3and there is reasonable assurance that the school year employee will perform the
4services described in par. (b) or (e) for any such a government unit, Indian tribe, or
5nonprofit organization in the period immediately following the vacation period or
6holiday recess.
AB668,22,167 (i) A school year employee of an educational service agency who performs the
8services described in par. (c) or (f), and who provides such services in an educational
9institution or to or on behalf of an educational institution, is ineligible for benefits
10based on such services for any week of unemployment which occurs during an
11established and customary vacation period or holiday recess if the school year
12employee performed such services for an any educational service agency in the period
13immediately before the vacation period or holiday recess, and there is reasonable
14assurance that the school year employee will perform the services described in par.
15(c) or (f) for an any educational service agency in the period immediately following
16the vacation period or holiday recess.
AB668,22,2517 (k) (intro.) If benefits are reduced or denied to a school year employee who
18performed services other than in an instructional, research or principal
19administrative capacity under pars. (d) to (f), and the department later determines
20that the school year employee was not offered an opportunity to perform such
21services for the an applicable employer under pars. (d) to (f) in the 2nd academic year
22or term, the department shall recompute the school year employee's base period
23wages under sub. (4) (a) and ss. 108.05 (1) and 108.06 (1) and shall make retroactive
24payment of benefits for each week of such reduction or denial if the school year
25employee:
AB668, s. 34
1Section 34. 108.05 (7) (a) 1. of the statutes is amended to read:
AB668,23,82 108.05 (7) (a) 1. "Pension payment" means a pension, retirement, annuity, or
3other similar payment made to a claimant, based on the previous work of that
4claimant, whether or not payable on a periodic basis, from a governmental or other
5retirement system maintained or contributed to by an employer from which that
6claimant has base period wages, other than a payment received under the federal
7Social Security Act (42 USC 301 et seq.) that is based in whole or in part upon taxes
8paid by the claimant
.
AB668, s. 35 9Section 35. 108.05 (7) (b) of the statutes is amended to read:
AB668,23,1810 108.05 (7) (b) Pension payment information. Any claimant who receives, is
11entitled to receive or has applied for a pension payment, other than a payment
12received under the federal Social Security Act (42 USC 301 et seq.) that is based in
13whole or in part upon taxes paid by the claimant,
and any employer by which the
14claimant was employed in his or her base period, shall furnish the department with
15such information relating to the payment as the department may request. Upon
16request of the department, the governmental or other retirement system responsible
17for making the payment shall report the information concerning the claimant's
18eligibility for and receipt of payments under that system to the department.
AB668, s. 36 19Section 36. 108.05 (7) (c) of the statutes is amended to read:
AB668,23,2320 108.05 (7) (c) Required benefit reduction. If Except as provided in par. (cm), if
21a claimant actually or constructively receives a pension payment, the department
22shall reduce benefits otherwise payable to the claimant for a week of partial or total
23unemployment, but not below zero, if pars. (d) and (e) or if pars. (d) and (f) apply.
AB668, s. 37 24Section 37. 108.05 (7) (cm) of the statutes is created to read:
AB668,24,5
1108.05 (7) (cm) Payments received under Social Security Act. If a claimant
2receives a pension payment under the federal Social Security Act (42 USC 301 et
3seq.), the department shall not reduce the benefits otherwise payable to the claimant
4because the claimant contributed to a portion of the pension payment received by the
5claimant.
AB668, s. 38 6Section 38. 108.05 (7) (d) 1. (intro.) of the statutes is amended to read:
AB668,24,97 108.05 (7) (d) 1. (intro.) If a pension payment to which par. (c) applies is not paid
8on a weekly basis, the department shall allocate and attribute the payment to
9specific weeks if:
AB668, s. 39 10Section 39. 108.05 (7) (f) (intro.) of the statutes is amended to read:
AB668,24,1511 108.05 (7) (f) Partial or total employee funding. (intro.) If any portion of a
12pension payment to which par. (c) applies that is actually or constructively received
13by a claimant under this subsection is funded by the claimant's contributions, the
14department shall compute the benefits payable for a week of partial or total
15unemployment as follows:
AB668, s. 40 16Section 40. 108.068 of the statutes is created to read:
AB668,24,23 17108.068 Treatment of limited liability companies and members. (1)
18Subject to subs. (2) to (6) and (8), the department shall treat a multimember limited
19liability company as a partnership and shall treat a single-member limited liability
20company as a sole proprietorship under this chapter unless the company has filed an
21election with the federal internal revenue service to be treated as a corporation for
22federal tax purposes and files proof with the department that the internal revenue
23service has agreed to treat the company as a corporation for such purposes.
AB668,25,4 24(2) The department shall treat a limited liability company that files proof
25under sub. (1) as a corporation under this chapter beginning on the same date that

1the federal internal revenue service treats the company as a corporation for federal
2tax purposes, except that for benefit purposes the treatment shall apply on the same
3date that the internal revenue service applies the treatment or the date that proof
4is filed with the department, whichever is later.
AB668,25,8 5(3) Subject to subs. (1), (2), and (6) to (8), a limited liability company that is
6treated as a corporation for federal tax purposes shall be treated as a corporation
7under this chapter, and each member of the limited liability company shall be treated
8as a corporate officer for contribution and benefit purposes.
AB668,25,13 9(4) Subject to subs. (2) and (6) to (8), a multimember limited liability company
10that is not treated as a corporation for federal tax purposes shall be treated as a
11partnership under this chapter, and the members of the limited liability company
12shall be treated for contribution and benefit purposes as partners of that
13partnership.
AB668,25,17 14(5) Subject to subs. (2) and (6) to (8), a single-member limited liability company
15that is not treated as a corporation for federal tax purposes shall be treated as a sole
16proprietorship under this chapter, and the member shall be treated as a sole
17proprietor for contribution and benefit purposes.
AB668,25,20 18(6) The department may, in the interests of justice or to prevent fraud upon the
19unemployment insurance program, determine that a member of a limited liability
20company is an employee of that company.
AB668,26,2 21(7) Subject to subs. (2) to (6), if a limited liability company is treated as a
22corporation under this chapter the department shall treat the company as a
23partnership under this chapter, if the company has multiple members or shall treat
24the company as a sole proprietorship under this chapter if the company has a single
25member if the company files proof with the department that the internal revenue

1service has agreed to treat the company as a partnership or sole proprietorship for
2federal tax purposes.
AB668,26,9 3(8) The department shall treat a limited liability company that files proof
4under sub. (7) as a partnership or sole proprietorship under this chapter beginning
5on the same date that the federal internal revenue service treats the company as a
6partnership or sole proprietorship for federal tax purposes, except that for benefit
7purposes the treatment shall apply on the same date that the internal revenue
8service applies the treatment or the date that proof is filed with the department,
9whichever is later.
AB668, s. 41 10Section 41. 108.09 (4) (c) of the statutes is amended to read:
AB668,27,811 108.09 (4) (c) Late appeal. If a party files an appeal which is not timely, an
12appeal tribunal shall review the appellant's written reasons for filing the late appeal.
13If those reasons, when taken as true and construed most favorably to the appellant,
14do not constitute a reason beyond the appellant's control, the appeal tribunal may
15dismiss the appeal without a hearing and issue a decision accordingly. Otherwise,

16the department may schedule a hearing concerning the issue question of whether the
17party's failure to timely file the appeal was filed late for a reason that was beyond
18the party's appellant's control. The department may also provisionally schedule a
19hearing concerning any matter in the determination. If, after hearing testimony, the
20appeal tribunal finds that the party's failure to timely file the appeal was not for a
21reason beyond the party's control, the appeal tribunal shall issue a decision
22containing this finding and dismissing the appeal. If, after hearing testimony, the
23appeal tribunal finds that the party's failure to timely file an appeal was for a reason
24beyond the party's control, the appeal tribunal shall issue a decision containing this
25finding. The
being appealed. After hearing testimony on the late appeal question,

1the appeal tribunal shall issue a decision which makes ultimate findings of fact and
2conclusions of law concerning whether the the appellant's appeal was filed late for
3a reason that was beyond the appellant's control and which, in accordance with those
4findings and conclusions, either dismisses the appeal or determines that the appeal
5was filed late for a reason that was beyond the appellant's control. If the appeal is
6not dismissed, the
same or another appeal tribunal established by the department
7for this purpose, after conducting a hearing, shall then issue a decision under sub.
8(3) (b) after conducting a hearing concerning any matter in the determination.
AB668, s. 42 9Section 42. 108.14 (8s) (a) and (b) of the statutes are amended to read:
AB668,27,1610 108.14 (8s) (a) Overpayments of unemployment insurance benefits as
11determined under this chapter may be recovered by offset recouped from
12unemployment insurance benefits otherwise payable under the unemployment
13insurance law of another state, and overpayments of unemployment insurance
14benefits as determined under the unemployment insurance law of that other state
15may be recovered by offset recouped from unemployment insurance benefits
16otherwise payable under this chapter; and
AB668,28,817 (b) Overpayments of unemployment insurance benefits as determined under
18applicable federal law, with respect to benefits or allowances for unemployment
19provided under a federal program administered by this state under an agreement
20with the U.S. secretary of labor, may be recovered by offset recouped from
21unemployment insurance benefits otherwise payable under that program, or under
22the unemployment insurance law of this state or of another state or any such federal
23unemployment benefit or allowance program administered by the other state under
24an agreement with the U.S. secretary of labor if the other state has in effect a
25reciprocal agreement with the U.S. secretary of labor as authorized by 42 USC 503

1(g) (2), if the United States agrees, as provided in the reciprocal agreement with this
2state entered into under 42 USC 503 (g) (2), that overpayments of unemployment
3insurance benefits as determined under this chapter, and overpayments as
4determined under the unemployment insurance law of another state which has in
5effect a reciprocal agreement with the U.S. secretary of labor as authorized by 42
6USC 503
(g) (2), may be recovered by offset recouped from benefits or allowances for
7unemployment otherwise payable under a federal program administered by this
8state or the other state under an agreement with the U.S. secretary of labor.
AB668, s. 43 9Section 43. 108.16 (3) (a) of the statutes is amended to read:
AB668,28,1510 108.16 (3) (a) Any overpayment for which the claimant's liability to reimburse
11the fund is established under s. 108.22 (8) or any assessment under s. 108.04 (11) (cm)
12for which a final determination has been issued under s. 108.09
upon receipt of
13certification by the department that reasonable efforts have been made to recover the
14overpayment or the amount of the assessment and that it the amount due is
15uncollectible.
AB668, s. 44 16Section 44. 108.16 (6m) (a) of the statutes is amended to read:
AB668,28,1917 108.16 (6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (7) (h),
18(8) (a), or, (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m), (6), or (8), 108.14 (8n)
19(e), 108.141, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
AB668, s. 45 20Section 45. 108.16 (6m) (e) of the statutes is amended to read:
AB668,28,2321 108.16 (6m) (e) Any overpayment of benefits or assessment that is written off
22under sub. (3), unless except, in the case of an overpayment, if it is chargeable to an
23employer's account under s. 108.04 (13).
AB668, s. 46 24Section 46. 108.16 (8) (b) (intro.) of the statutes is amended to read:
AB668,29,3
1108.16 (8) (b) (intro.) If the business of any employer is transferred to a single
2transferee
, the transferee is deemed a successor for purposes of this chapter if the
3department determines that all of the following conditions have been satisfied:
AB668, s. 47 4Section 47. 108.16 (8) (b) 2. of the statutes is amended to read:
AB668,29,85 108.16 (8) (b) 2. The transfer included 100% at least 25% of the transferor's
6total business on as measured by comparing the payroll experience assignable to the
7the portion of the business transferred with the transferor's total payroll experience
8for the last 4 completed quarters immediately preceding
the date of the transfer.
AB668, s. 48 9Section 48. 108.16 (8) (c) 4. of the statutes is repealed.
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