Scope Statements
Dentistry Examining Board
Subject
Amends section
DE 2.04 to clarify whether and which examinations taken before 2009 are accepted for licensure.
Objective of the Rule
In 2009, the Dentistry Examining Board passed a rule to accept all the regional examinations for licensure. Since then a number of candidates have applied for licensure who took these, or state examinations, before 2009. The Board needs to determine and write rules outlining how those examinations will be treated in regards to licensing. Currently, the rule is unclear as to how these applicants are treated. The rules would be amended to clarify whether and which examinations will be accepted if the applicant took the examination before 2009.
Policy Analysis
The current policy is that the board currently accepts all regional examinations taken after 2009, but is silent on the same examinations taken before 2009. The board has discussed approving each exam on a case by case basis when an applicant that falls into this category comes before the board.
Statutory Authority
Comparison with Federal Regulations
There are no existing or proposed federal regulations that are intended to establish which dental examinations will be acceptable for licensure by endorsement for dentists in Wisconsin.
Entities Affected by the Rule
Persons who apply for licensure by endorsement in Wisconsin under DE 2.04.
Estimate of Time Needed to Develop the Rule
Total hours: 120.
Dentistry Examining Board
Subject
Amends section
DE 3.02 to allow the use of lasers by dental hygienists.
Objective of the Rule
The change in the rule will allow dental hygienists to use lasers. Currently the rule is silent on this issue. The board will amend s.
3.02 to allow dental hygienists to use lasers in a capacity yet to be determined.
Policy Analysis
There is variance in whether states allow dental hygienists to use lasers and in what capacity.
Statutory Authority
Comparison with Federal Regulations
There is no current or proposed legislation that regulates the use of lasers by dental hygienists.
Entities Affected by the Rule
Dentists and dental hygienists licensed in Wisconsin and their patients.
Estimate of Time Needed to Develop the Rule
120 Hours.
Employee Trust Funds
Subject
Revises Chapters
ETF 10 and
20, relating to compliance with the Internal Revenue Code (IRC).
Objective of the Rule
ETF seeks to clarify how the Department administers provisions of the IRC, including §§ 415 (b), 415 (c) and 401 (a) (17) as provided in §
40.03 (2) (t), Stats.
Policy Analysis
As the administrator of the Wisconsin Retirement System (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 limitations. In addition, ETF must ensure that the limits on annual compensation used to calculate benefits are applied in accordance with IRC § 401 (a) (17).
The proposed rule will explain how ETF will treat specific situations under the IRC, such as refunds of contributions to accounts that exceed limits, how ETF will apply the limits when members participate in other qualified plans, and what benefits are taken into account when applying the limits. Note: This scope statement incorporates and supersedes the ETF scope statement regarding IRC § 401 (a) (17), published in the May 1, 2010 Administrative Register (652B)
Statutory Authority
Comparison with Federal Regulations
The IRS published final regulations under IRC § 415 in April 2007. Section 415 provides dollar limitations on benefits and additional contributions under qualified retirement plans. For 2010, the limit on the annual benefit under a defined benefit plan under IRC § 415(b)(1)(A) is $195,000. The 2010 limit for annual additional contributions under IRC § 415(c)(1)(A) is $49,000. Section 415(d) requires that the Tax Commissioner annually adjust these limits for cost-of-living increases. The regulations under IRC § 415 address aggregation of limits, benefits not taken into account for 415 (b) limitations, and situations in which limits are adjusted. The final regulations also provide guidance on treatment of rollover contributions.
IRC § 401 (a) (17) limits the annual compensation on which a WRS participant's benefits and contributions can be based. The proposed rule would describe how ETF applies the 401(a) (17) limits to partial years of earnings, and how “weighted average" 401 (a) (17) limits are applied to participants whose benefits are based on fiscal year earnings (July 1 – June 30) rather than calendar year earnings.
The contemplated rule changes will be drafted to facilitate compliance with the federal statutes and regulations, 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.
Entities Affected by the Rule
The new rules will affect WRS participating employees whose annual WRS earnings exceed the earnings limitations in IRC § 401(a) (17) and whose benefits are calculated based on a fiscal year annual earnings period, and participating employees who have partial years of earnings that exceed those earnings limitations. The rules will affect WRS participating employees whose benefits or additional contributions exceed limits in IRC § 415. This rule will also affect the WRS employers by which these participants are employed.
Estimate of Time Needed to Develop the Rule
State employees will spend an estimated 80 hours to develop these rules.
Natural Resources
Environmental Protection — Air Pollution Control,
Chs.
NR 400—
DNR # AM-08-11
Subject
Revises Chapters
NR 404 and
484, relating to ambient air quality standards for sulfur dioxide and nitrogen dioxide.
Objective of the Rule
Under the federal Clean Air Act, the U.S. Environmental Protection Agency (EPA) has responsibility for promulgating National Ambient Air Quality Standards (NAAQS) which are designed to protect public health (primary standards) and public welfare (secondary standards). Under state law, if EPA promulgates a NAAQS, the Department is required to promulgate a similar, but no more restrictive standard. The EPA has recently promulgated NAAQS for Sulfur Dioxide (SO
2), and Nitrogen Dioxide (NO
2). In order to both reflect current air quality health science and to maintain consistency with EPA-promulgated NAAQS, the Department is proposing to adopt the EPA-promulgated NAAQS for SO
2 and NO
2 into ch.
NR 404, Wis. Adm. Code, and incorporate the corresponding federal monitoring requirements into ch.
NR 484, Wis. Adm. Code.
Policy Analysis
