40.05(4)(bd)
(bd) If a retired employe or the retired employe's surviving insured dependents elected before January 3, 1992, to delay initiation of deductions from the employe's sick leave credits for up to 5 years after the date on which the employe's unused sick leave was converted to those credits and those deductions have been initiated, but have not been terminated, before the date on which the employe or surviving insured dependents submit an election under
subd. 1., or if a retired employe or the surviving insured dependents of a retired employe who terminated creditable service 5 years or less before January 3, 1992, elected to delay initiation of deductions from the employe's sick leave credits and those deductions have not been initiated before the date on which the employe or surviving insured dependents submit an election under
subd. 1., the retired employe or surviving insured dependents may elect to delay continuation or initiation of those deductions for up to 10 years after the date on which the employe's unused sick leave was converted to those credits if all of the following apply:
40.05(4)(bd)1.
1. The retired employe or surviving insured dependents make the election on a form provided by the department and submit the election to the department no later than April 30, 1992, or the last day of the 60th month beginning after the date of the conversion, whichever is later.
40.05(4)(bd)2.
2. The retired employe or surviving insured dependents are covered by a comparable health insurance plan or policy during the period beginning on the date on which the employe or surviving insured dependents submit an election under
subd. 1. and ending on the last day of the 2nd month after the date on which the employe or surviving insured dependents later elect to continue or initiate the deductions. A health insurance plan or policy is considered comparable if it provides hospital and medical benefits that are substantially equivalent to the standard health insurance plan established under
s. 40.52 (1).
40.05(4)(be)
(be) An employe or an employe's surviving insured dependents may elect to delay and to later initiate deductions from the employe's sick leave credits under
par. (b) only once and under
par. (bd) only once. If deductions are delayed and later initiated under
par. (b) or
(bd), the health insurance coverage of the employe or surviving insured dependents is effective on the first day of the 3rd month beginning after the date on which the employe or surviving insured dependents later elect to initiate the deductions under
par. (b) or
(bd).
40.05(4)(bf)
(bf) Any eligible employe who was granted credit under
s. 230.35 (1) (gm) for service as a national guard technician, who, on December 31, 1965, had accumulated unused sick leave that was based on service performed in this state as a national guard technician before January 1, 1966, and who is a participating employe or terminated all creditable service after June 30, 1972, or, if the eligible employe is deceased, the surviving insured dependents of the eligible employe, may have that accumulated unused sick leave converted to credits for the payment of health insurance premiums on behalf of the eligible employe or the surviving insured dependents if, not later than November 30, 1996, the eligible employe or the surviving insured dependents submit to the department, on a form provided by the department, an application for the conversion. The application shall include evidence satisfactory to the department to establish the applicant's rights under this paragraph and the amount of the accumulated unused sick leave that is eligible for the conversion. The accumulated unused sick leave shall be converted under this paragraph, at the eligible employe's basic pay rate immediately prior to termination of all creditable service, on the date of conversion specified in
par. (b) or on the last day of the 2nd month beginning after the date on which the department receives the application under this paragraph, whichever is later. Deductions from those credits, elections to delay initiation of those deductions and premium payments shall be made as provided in
par. (b).
40.05(4)(bm)
(bm) Except as provided under
par. (bp), accumulated unused sick leave under
ss. 36.30 and
230.35 (2) or
233.10 of any eligible employe shall, upon request of the employe at the time the employe is subject to layoff under
s. 40.02 (40), be converted at the employe's current basic pay rate to credits for payment of health insurance premiums on behalf of the employe. The full amount of the required employe contribution for any eligible employe who is insured at the time of the layoff shall be deducted from the credits until the credits are exhausted, the employe is reemployed, or 5 years have elapsed from the date of layoff, whichever occurs first.
40.05(4)(bp)1.1. Except as provided in
subds. 2. and
3., for sick leave which accumulates beginning on August 1, 1987, conversion under
par. (b) or
(bm) of accumulated unused sick leave under
s. 36.30 to credits for payment of health insurance premiums shall be limited to the annual amounts of sick leave specified in this subdivision. For faculty and academic staff personnel who are appointed to work 52 weeks per year, conversion is limited to 8.5 days of sick leave per year. For faculty and academic staff personnel who are appointed to work 39 weeks per year, conversion is limited to 6.4 days of sick leave per year. For faculty and academic staff personnel not otherwise specified, conversion is limited to a number of days of sick leave per year to be determined by the secretary by rule, in proportion to the number of weeks per year appointed to work.
40.05(4)(bp)2.
2. The limits on conversion of accumulated unused sick leave which are specified under
subd. 1. may be waived for nonteaching faculty who are appointed to work 52 weeks per year and nonteaching academic staff personnel if the secretary of administration determines that a sick leave accounting system comparable to the system used by the state for employes in the classified service is in effect at the institution, as defined in
s. 36.05 (9), and if the institution regularly reports on the operation of its sick leave accounting system to the board of regents of the university of Wisconsin system.
40.05(4)(bp)3.
3. The limits on conversion of accumulated unused sick leave which are specified under
subd. 1. may be waived for teaching faculty or teaching academic staff at any institution, as defined in
s. 36.05 (9), if the secretary of administration determines all of the following:
40.05(4)(bp)3.a.
a. That administrative procedures for the crediting and use of earned sick leave for teaching faculty and teaching academic staff on a standard comparable to a scheduled 40-hour work week are in operation at the institution.
40.05(4)(bp)3.b.
b. That a sick leave accounting system for teaching faculty and teaching academic staff comparable to the system used by state employes in the classified service is in effect at the institution.
40.05(4)(bp)3.c.
c. That the institution regularly reports on the operation of its sick leave accounting system to the board of regents of the university of Wisconsin system.
40.05(4)(br)1.1. Employers shall pay contributions that shall be sufficient to pay for the present value of the present and future benefits authorized under
pars. (b),
(bc) and
(bw). Subject to
subd. 2., the board shall annually determine the contribution rate upon certification by the actuary of the department. The contribution rates determined under this paragraph shall become effective on January 1 of the calendar year in which they are applicable and shall remain in effect during that year.
40.05(4)(br)2.
2. Beginning in 1985, the initial contribution rate determined under
subd. 1. may not exceed the employer's costs under
pars. (b) and
(bc) for the previous calendar year by more than 0.2% of covered payroll. Each subsequent contribution rate determined under
subd. 1. may not exceed the employer's costs under this paragraph for the previous calendar year by more than 0.2% of covered payroll.
40.05(4)(bw)
(bw) On converting accumulated unused sick leave to credits for the payment of health insurance premiums under
par. (b), the department shall add additional credits, calculated in the same manner as are credits under
par. (b), that are based on a state employe's accumulated sabbatical leave or earned vacation leave from the state employe's last year of service prior to retirement, or both. The department shall apply the credits awarded under this paragraph for the payment of health insurance premiums only after the credits awarded under
par. (b) are exhausted. This paragraph applies only to state employes who are eligible for accumulated unused sick leave conversion under
par. (b) and who are entitled to the benefits under this paragraph pursuant to a collective bargaining agreement under
subch. V of ch. 111.
40.05(4)(by)1.1. Employers shall pay contributions that are sufficient to pay for the present value of the present and future benefits authorized under
subch. IX. Except as provided in
subd. 2., the board shall annually determine the contribution rate upon certification by the actuary of the department. The contribution rates determined under this paragraph shall become effective on January 1 of the calendar year in which they are applicable and shall remain in effect during that year.
40.05(4)(by)2.
2. Beginning on November 25, 1995, and ending on June 30, 1997, each employer shall pay contributions equal to the dollar value of the credits awarded to its retired employes under
subch. IX, as determined and directed by the department. The board, upon certification by the actuary, shall determine the contribution rate to be paid by employers for the period beginning on July 1, 1997, and ending on December 31, 1997. In determining the contribution rate for this period, the board shall consider any remaining unfunded present and future liability for any benefits arising under
subch. IX before July 1, 1997.
40.05(4)(c)
(c) The employer shall contribute toward the payment of premiums for the plan established under
s. 40.52 (3) not more than the percentage of premium paid by the employer for health insurance coverage under
par. (ag) 2.
40.05(4)(d)
(d) For insurance premium withholding purposes, an insured employe on more than one payroll shall have a premium withheld only under the department or agency paying the greater portion of the employe's earnings.
40.05(4m)
(4m) Long-term care insurance premiums. For any long-term care insurance policies provided under
s. 40.55, the entire premium shall be paid as a deduction under
s. 40.06 (1) (a) from an employe's earnings or a state annuitant's annuity, except that if an eligible employe is not on a state payroll or receives earnings that are insufficient to cover premium payments or a state annuitant receives an annuity that is not sufficient to cover premium payments, the eligible employe or state annuitant shall make premium payments directly to the insurer. There shall be no employer contributions.
40.05(5)
(5) Income continuation insurance premiums. For income continuation insurance provided under
subch. V the employe shall pay the amount remaining after the employer has contributed the following or, if different, the amount determined under a collective bargaining agreement under
subch. V of ch. 111 or
s. 230.12 or
233.10:
Effective date note
NOTE: Sub. (5) (intro.) is repealed and recreated eff. 7-1-97 by
1995 Wis. Act 27 to read:
Effective date text
(5) Income continuation insurance premiums. For the income continuation insurance provided under subch. V the employe shall pay the amount remaining after the employer has contributed the following or, if different, the amount determined under a collective bargaining agreement under subch. I or V of ch. 111 or s. 230.12 or 233.10:
40.05(5)(a)
(a) For teachers in the unclassified service of the state employed by the board of regents of the university, no contribution if the teacher has less than one year of state creditable service and an amount equal to the gross premium for coverage subject to a 130-day waiting period if the teacher has one year or more of state creditable service.
40.05(5)(b)
(b) Except as provided in
par. (a), for all insured employes:
40.05(5)(b)1.
1. Sixty-seven percent of the gross premium for any insured employe who accumulates 10 days of sick leave or more each year, 77% of the gross premium for any insured employe who has accumulated at least 65 days of sick leave, 85% of the gross premium if an insured employe has accumulated at least 91 days of sick leave and 100% of the gross premium if an insured employe has accumulated over 130 days of sick leave.
40.05(5)(b)3.
3. Any insured employe for whom an employer contribution of 77% or more of the premium was paid under
subd. 1. shall continue to be eligible for an employer contribution of that same percentage of the premiums until the employe is eligible for a higher level even if, as a result of disability or illness, the accumulation is subsequently reduced.
Effective date note
NOTE: Subd. 4. is repealed and recreated eff. 7-1-97 by
1995 Wis. Act 27 to read:
Effective date text
4. The accrual and crediting of sick leave shall be determined in accordance with ss. 13.121 (4), 36.30, 230.35 (2), 233.10 and 757.02 (5) and subch. I or V of ch. 111.
40.05(6)
(6) Life insurance premiums. For the life insurance coverage provided under
subch. VI:
40.05(6)(a)
(a) Except as otherwise provided in accordance with a collective bargaining agreement under
subch. V of ch. 111 or
s. 230.12 or
233.10, each insured employe under the age of 70 and annuitant under the age of 65 shall pay for group life insurance coverage a sum, approved by the group insurance board, which shall not exceed 60 cents monthly for each $1,000 of group life insurance, based upon the last amount of insurance in force during the month for which earnings are paid. The equivalent premium may be fixed by the group insurance board if the annual compensation is paid in other than 12 monthly instalments.
Effective date note
NOTE: Par. (a) is repealed and recreated eff. 7-1-97 by
1995 Wis. Act 27 to read:
Effective date text
(a) Except as otherwise provided in accordance with a collective bargaining agreement under subch. I or V of ch. 111 or s. 230.12 or 233.10, each insured employe under the age of 70 and annuitant under the age of 65 shall pay for group life insurance coverage a sum, approved by the group insurance board, which shall not exceed 60 cents monthly for each $1,000 of group life insurance, based upon the last amount of insurance in force during the month for which earnings are paid. The equivalent premium may be fixed by the group insurance board if the annual compensation is paid in other than 12 monthly instalments.
40.05(6)(b)
(b) Beginning with the month in which an insured employe attains age 70 or an annuitant attains the age of 65, no withholdings from the employe's earnings or annuity may be made under this subsection.
40.05(6)(c)
(c) Beginning with the month in which an insured employe is retired on a disability annuity, and continuing as long as the annuity is not terminated, no further premium shall be required under this subsection for the retired insured employe. No premium is required under this subsection for an insured employe during a period of disability during which premiums are waived under the insurance contract.
40.05(6)(d)
(d) Except as provided under
par. (c), the premium payment for any insured employe whose eligibility for continued coverage is based on
s. 40.72 (4) shall be deducted from the appropriate annuity payroll as authorized by
s. 40.08 (2), if the annuity is sufficient, or the employe may make direct payments to continue insurance coverage or the employe's employer may pay, on behalf of the employe, the premium payment according to procedures established by the department.
40.05(6)(e)
(e) Each employer shall contribute toward the payment of premiums under this section an amount which, together with the employe's contribution, will equal the gross monthly premium determined by the group insurance board for the employe's insurance and any employer may pay for all employes any part or all of the premium required to be paid by employes under
par. (a). If an employer elects to pay the entire premium for all of its employes for one or more of the types of insurance coverage established under
s. 40.03 (6) (b) or
40.70 (3), a resolution shall be filed with the department. Applications shall be filed and premiums paid for any eligible employes, including those not previously insured under coverage selected by the employer, effective the first day of the month following receipt of the resolution or the effective date of the election, whichever is later, and full payment of premiums for the employes shall be due the department pursuant to the contractual requirements between the group insurance board and the insurer. If an employer elects to pay the entire premium for a portion of its employes, notice is not required and previously filed cancellations are not revoked.
40.05(7)
(7) Other insurance plans premiums. For any group insurance plans provided under
s. 40.03 (6) (b) the entire premium shall be paid by employe contributions and there shall be no employer contributions unless the employer specifically provides otherwise.
40.05(8)
(8) Employe-funded reimbursement account plan fee. For the administration and implementation of employe-funded reimbursement account plans authorized under
subch. VIII, each state agency with employes eligible to participate in an employe-funded reimbursement account plan shall contribute the fee charged under
s. 40.875 (1) (a).
40.05 History
History: 1981 c. 96,
274,
278,
386;
1983 a. 9 s.
6;
1983 a. 27,
30;
1983 a. 46 ss.
2 to
4,
7;
1983 a. 140;
1983 a. 141 ss.
7 to
12,
20;
1983 a. 290,
504,
538;
1985 a. 29,
119,
135,
225;
1987 a. 27,
83,
107,
309,
356,
363;
1987 a. 403 s.
256;
1989 a. 13,
14,
31,
119,
122,
166,
182,
189,
230,
336,
355,
359;
1991 a. 32,
39,
107,
113,
141,
152,
189,
269;
1995 a. 27,
81,
88,
89,
240,
302; s. 13.93 (2) (c).
40.05 Annotation
A union request that the county make pension contributions for jailers, equal in amount to those for its "protective occupation participants" under s. 40.02 (48) did not require reclassification of the jailers as "POPS", is allowed under sub. (2) (g) 1. and is a mandatory subject of bargaining under s. 111.70 (1) (a). County of LaCrosse v. WERC, 180 W (2d) 100, 508 NW (2d) 9 (1993).
40.06
40.06
Reports and payments. 40.06(1)(a)(a) Except as otherwise provided by rule or statute, the employe contributions and premium payments specified in
s. 40.05 shall be deducted from the earnings of each employe and from the annuity (if sufficient) of each insured retired employe and transmitted to the department, or an agent specified by the department, in the manner and within the time limit fixed by the department together with the required employer contributions and premium payments and reports in the form specified by the department. Notwithstanding any other law, rule or regulation, the payment of earnings less the required deductions shall be a complete discharge of all claims for service rendered during the period covered by the payment.
40.06(1)(b)
(b) Each employer shall withhold the amounts specified from any payment of earnings to an employe whose status as a participating or insured employe has not yet been determined under
s. 40.22 (1) and shall refund the amount withheld directly to the employe if it is subsequently determined that the employe does not qualify as a participating or insured employe.
40.06(1)(c)
(c) For state agencies, contributions paid by employers shall be made from the respective funds from which the salaries are paid to the employe for whom the contributions are being made. The heads of the respective state agencies shall, at the time that salary deductions in accordance with
par. (a) are sent to the department, determine the amount of the corresponding employer contributions, indicate the amount of the contribution on the report submitted to the department and provide for payment to the department, by any method approved by the department, from the appropriate state funds of the amounts payable. If payment is by voucher, the department shall transmit the voucher to the department of administration. The department of administration shall approve vouchers for payment of contributions due under
s. 40.05 within 5 working days,
s. 16.53 (10) notwithstanding, and the state treasurer shall immediately issue a check, share draft or other draft to the department of employe trust funds for the amount of the voucher.
40.06(1)(d)
(d) Each participating employer and, subject to
par. (dm), each state agency shall notify the department in the manner and at the time prescribed by the department, of the names of all participating employes classified as protective occupation participants determined in accordance with
s. 40.02 (48) or classified as teacher participants in accordance with
s. 40.02 (55) or other classification as specified by the department.
40.06(1)(dm)
(dm) Each determination by a department head regarding the classification of a state employe as a protective occupation participant shall be reviewed by the department of employment relations. A state employe's name may not be certified to the fund as a protective occupation participant under
par. (d) until the department of employment relations approves the determination.
40.06(1)(e)1.1. An employe may appeal a determination under
par. (d), including a determination that the employe is not a participating employe, to the board by filing a written appeal with the board. An appeal under this paragraph does not apply to any service rendered more than 7 years prior to the date on which the appeal is received by the board. The board shall consider the appeal and mail a report of its decision to the employe and the participating employer or state agency.
40.06(1)(e)3.
3. A determination of an employe's status under
par. (d) made after an appeal is decided under this paragraph shall remain in effect until receipt by the department of a notification indicating a classification for the employe different from the determination. The employe may appeal that subsequent determination by filing an appeal as required under this paragraph.
40.06(1)(em)
(em) The department may review any determination by a participating employer to classify an employe who is not a state employe as a protective occupation participant and may appeal the determination to the board by filing a written notice of appeal with the board. The determination by the employer shall remain in effect until the department receives a written notification from the board indicating a classification for the employe that is different from the employer's determination.
40.06(2)(a)(a) If any employer fails to transmit to the department any report required by law or by rule before the end of the calendar month following the date when the report is due, the department shall prepare the report and submit to the employer a statement of the expenses incurred in securing the report, including the value of the personal services rendered in its preparation. The department shall file duplicates of the statement with the department of administration.
40.06(2)(b)
(b) Within 30 days after the receipt of the statement under
par. (a) by the employer the statement shall be audited as other claims against the employer are audited and shall be paid into the state treasury and credited to the appropriation under
s. 20.515 (1) (w).
40.06(2)(c)
(c) If the employer defaults on payment of the amount specified in the statement under
par. (a), the amount shall become a special charge against the employer and shall be included in the next certification of state taxes and charges and shall be collected, with interest as provided in
sub. (3) from the date the statement was submitted to the employer, as other charges are certified and collected, or collected as provided under
sub. (4). When the amount and the interest are collected, they shall be credited to the appropriation under
s. 20.515 (1) (w).
40.06(3)
(3) Interest shall be charged on accounts receivable from any employer if the remittance and any corresponding report are not received by the department in the manner and within the time limit fixed by rule or statute at the rate of 0.04% for each day, from the due date to the date received by the department with a minimum charge of $3, and the interest or minimum charge shall be paid immediately to the department. If the amount is not paid within 30 days after it is payable, the amount shall be collected as provided under
sub. (4).
40.06(4)(a)(a) Whenever any employer, other than the state, fails to pay to the department any amount due, the department shall certify the amount or the estimated amount to the department of administration which shall withhold the amount or the estimated amount from the next apportionment of state aids or taxes of any kind payable to the employer or, if so directed by the department, collect the amount as provided in
sub. (2) (c) and shall pay the amount so withheld or collected to the department. When the exact amount due is determined and the department receives a sum in excess of the exact amount, the department shall pay the excess amount to the employer from whose aid the excess was withheld.
40.06(4)(b)
(b) Whenever any amount is payable by a department or agency of the state, the department shall certify the amount payable with an explanation of the charge, together with a voucher in payment for the amount to the department of administration which shall immediately approve the voucher and within no more than 5 days, notwithstanding
s. 16.53 (10), make payment from the appropriation of the department or agency which failed to transmit the payment on time.
40.06(5)
(5) Whenever it is determined that contributions and premiums were not paid in the year when due, the amount to be paid shall be determined at the employe and employer contribution or premium rates in effect when the payment should have been made and increased by interest at the effective rate which would have been credited if the amount had been paid and deposited in the accumulation reserves of the fixed annuity division under
s. 40.04 (4) and
(5) at the time the contributions or premiums were due. The employer shall collect from the employe the amount which the employe would have paid if the amounts had been paid when due, plus the corresponding interest, and shall transmit the amount collected to the department together with the balance of the amount to be paid, or the employer may elect to pay part or all of the employe amounts.
40.06(6)
(6) Notwithstanding
ss. 16.52 (2) and
40.02 (22) (a), fiscal year coding adjustments may be made for contributions received after August 1 for earnings paid for services rendered in the previous fiscal year, so that the amount of the contributions received and earnings paid are substantially reflected in the annual earnings period to which they apply.
40.06(7)
(7) Within 30 days after receipt of a qualified domestic relations order or of a written request from the department pursuant to a qualified domestic relations order, a participating employer shall submit to the department a report, in the form specified by the department, of the earnings, service and contributions of the participant named in the order. The report shall include all earnings paid to and all service and contributions of the participant through the day before the decree date that have not previously been reported to the department.
40.06 Annotation
The statute of limitations under sub. (1) (e) 1. cannot be applied to have the effect of extinguishing pension rights established prior to its enactment without providing the plan participant with fair notice of the change and fair opportunity to preserve the claim. Dicks v. Employe Trust Funds Board, 202 W (2d) 704, 551 NW (2d) 845 (Ct. App. 1996).
40.07(1)(1) Notwithstanding any other statutory provision, individual personal information in the records of the department is not a public record and shall not be disclosed, unless:
40.07(1)(a)
(a) The information is requested by the person whose record contains the information or by the duly authorized representative of the person;
40.07(1)(b)
(b) The information is requested by a public employe for use in the discharge of the employe's official duties;
40.07(1)(c)
(c) The information is required to be disclosed under a court order duly obtained upon a showing to the court that the information is relevant to a pending court action; or
40.07(1)(d)
(d) The information is required to be disclosed for the proper administration of the department or to assist in locating participants or beneficiaries the department is otherwise unable to contact.
40.07(2)
(2) Notwithstanding
sub. (1) medical records may be disclosed only when a disability application denial is appealed or under a court order duly obtained upon a showing to the court that the information is relevant to a pending court action but medical information gathered for any one of the benefit plans established under this chapter may be used by any other benefit plan established under this chapter.
40.07(3)
(3) The department shall not furnish lists of participants, annuitants or beneficiaries to any person or organization except as required for the proper administration of the department.
40.07 History
History: 1981 c. 96.
40.08
40.08
Benefit assignments and corrections. 40.08(1)(1)
Exemptions. The benefits payable to, or other rights and interests of any member, beneficiary or distributee of any estate under any of the benefit plans administered by the department, including insurance payments, shall be exempt from any tax levied by the state or any subdivision of the state and shall not be assignable, either in law or equity, or be subject to execution, levy, attachment, garnishment or other legal process except as specifically provided in this section. The exemption from taxation under this section shall not apply with respect to any tax on income.
40.08(1m)(a)(a) Notwithstanding
sub. (1), a participant's accumulated rights and benefits under the Wisconsin retirement system shall be divided pursuant to a qualified domestic relations order only if the order provides for a division as specified in this subsection.
40.08(1m)(b)
(b) The creditable service and the value of the participant's account that are subject to division on the decree date shall be equal to one of the following:
40.08(1m)(b)1.
1. The creditable service and the dollar amounts credited to all parts of the participant's account through the day before the decree date, if the participant is not an annuitant on the decree date.
40.08(1m)(b)2.
2. The present value of the annuity being paid if the participant is an annuitant.
40.08(1m)(c)
(c) The present value of the annuity specified in
par. (b) 2. shall be computed in accordance with the actuarial tables then in effect and shall consider the number of remaining guaranteed payments, if any. If the participant is an annuitant who is not receiving an annuity from all parts of the participant's accounts, then
par. (b) 1. applies to those parts of the account from which the annuity is not being received.
40.08(1m)(d)
(d) The amount computed under
par. (b) shall be divided between the participant and the alternate payee in the percentages specified in the qualified domestic relations order. The participant shall have no further right, interest or claim on that portion of the participant's creditable service and account balances or annuity amount allocated to the alternate payee.
40.08(1m)(e)
(e) The alternate payee share of the amount computed under
par. (b) shall be distributed to the alternate payee or, in the case of an individual adjudged mentally incompetent, to a named guardian under
sub. (9), as follows:
40.08(1m)(e)1.
1. The creditable service and amounts computed under
par. (b) 1. shall be transferred to a separate account in the name of the alternate payee.
