40.02(33)(c)
(c) For a participant who makes an election under
s. 40.30 (2), the monthly rate of earnings applicable under
par. (a) or
(b), increased as provided under
s. 40.30 (4) (b) but subject to the annual compensation limits under
26 USC 401 (a) (17) for a participating employe who first becomes a participating employe on or after January 1, 1996.
40.02(34)
(34) "Fixed annuity" means any annuity other than a variable annuity.
40.02(35)
(35) "Fund" means the public employe trust fund.
40.02(36)
(36) "Governing body" means the legislature or the head of each state agency with respect to employes of that agency for the state, the common council in cities, the village board in villages, the town board in towns, the county board in counties, the school board in school districts, or the board, commission or other governing body having the final authority for any other unit of government, for any agency or instrumentality of 2 or more units of government, for any federated public library system established under
s. 43.19 whose territory lies within a single county with a population of 500,000 or more or for a local exposition district created under
subch. II of ch. 229.
40.02(37)
(37) "Health insurance" means contractual arrangements which may include, but are not limited to, indemnity or service benefits, or prepaid comprehensive health care plans, which will provide full or partial payment of the financial expense incurred by employes and dependents as the result of injury, illness or preventive medical procedures. The plans may include hospitalization, surgical and medical care, as well as ancillary items or services as determined by the group insurance board. The plans may include the type of coverage normally referred to as "major medical" insurance.
40.02(38)
(38) "Immediate annuity" means an annuity, not including an annuity from additional contributions, which begins to accrue not later than 30 days after termination of employment.
40.02(39)
(39) "Insured employe" means, for purposes of each insurance benefit plan, any eligible employe who is properly enrolled in the benefit plan.
40.02(39m)
(39m) "Internal revenue code" means the internal revenue code, as defined for the current taxable year under
s. 71.01 (6), and applicable regulations adopted under the internal revenue code, including temporary regulations.
40.02(39r)
(39r) "Joint and survivor annuity" means an optional annuity form, described under
s. 40.24 (1) (d) or a rule promulgated under
s. 40.24 (1) (g), that is payable for the life of the participant and, after the death of the participant, a continuing percentage of which is payable in monthly instalments to the named survivor.
40.02(40)
(40) "Leave of absence" means any period during which an employe has ceased to render services for a participating employer and receive earnings and there has been no formal termination of the employer-employe relationship. For purposes of the fund every leave of absence, except a military leave or union service leave, shall terminate 3 years after it begins or, if earlier, upon the date specified by the employer in a notification to the department that the employer-employe relationship has terminated. A leave of absence is not deemed ended or interrupted by reason of resumption of active duty until the employe has resumed active performance of duty for 30 consecutive calendar days for at least 50% of what is considered that employe's normal work time with that employer. For the purpose of group health insurance coverage, every leave of absence due to employe layoff which has not been terminated before 3 years have elapsed shall continue for affected insured employes until an additional 2 years elapse or until sick leave credits used to pay health insurance premiums are exhausted, whichever occurs first.
40.02(40m)
(40m) "Long-term care insurance" means insurance that primarily provides coverage for care that is provided in institutional and community-based settings and that is convalescent or custodial care or care for a chronic condition or terminal illness. The term does not include a medicare supplement policy, as defined in
s. 600.03 (28r), a medicare replacement policy, as defined in
s. 600.03 (28p), or a continuing care contract, as defined in
s. 647.01 (2).
40.02(41)
(41) "Milwaukee teacher" means any teacher employed by the board of school directors of the city of Milwaukee.
40.02(41m)
(41m) "Monthly salary" means the gross amount paid to a participant making a claim under
s. 40.65, at the time he or she becomes disabled within the meaning of
s. 40.65 (4), by the employer in whose employ the injury occurred or the disease was contracted. Overtime pay may not be considered part of an employe's monthly salary unless the employe received it on a regular and dependable basis.
40.02(41r)
(41r) "Named survivor" means the natural person designated by a participant on an application for a joint and survivor annuity or pursuant to a request under
s. 40.24 (4) to receive, after the death of the participant, a continuing percentage of the annuity payable in monthly instalments. A participant may not designate more than one natural person as the named survivor for a joint and survivor annuity. A participant's designation of a named survivor on an application for a joint and survivor annuity is irrevocable after the deadline specified under
s. 40.24 (4). Pursuant to rules promulgated by the department, a named survivor may designate one or more beneficiaries to receive any remaining guaranteed monthly instalments that are unpaid at the time of the named survivor's death.
40.02(42)
(42) "Normal retirement date" means:
40.02(42)(a)
(a) The date on which a participant attains the age of 55 years for a protective occupation participant who terminates covered employment before July 1, 1990, or, for a protective occupation participant who terminates covered employment on or after July 1, 1990, the date on which the participant attains the age of 54 years if the participant has accumulated less than 25 years of creditable service or the age of 53 years if the participant has accumulated at least 25 years of creditable service, except as provided in
par. (g).
40.02(42)(b)
(b) The date on which a participant attains the age of 62 years for an elected official or an executive participating employe, except as provided in
par. (g).
40.02(42)(d)
(d) The date on which a participant attains the age of 65 years for any participant not subject to
par. (a) or
(b), except as provided in
par. (g).
40.02(42)(g)
(g) The date applicable to the participant under
pars. (a) to
(d) at the earlier of either the date it is necessary to make any determination or to take any action relative to the participant for purposes of the retirement system or the date of termination of employment of the participant, notwithstanding the fact that a participant may have been in one or more different employment categories at any previous time except for the purpose of calculating an annuity. For the purpose of calculating an annuity, the normal retirement date for each category provided by
pars. (a) to
(d) applies to service which is subject to that category. For the purpose of calculating a retirement benefit for an executive participating employe qualifying only under s.
40.02 (30) (b), 1985 stats., a normal retirement date of the date the executive participating employe attains the age of 62 years shall be applied to creditable service of the executive participating employe for which
par. (d) would otherwise apply except the number of creditable service years to which that normal retirement date shall be applied under this paragraph may not exceed the number of executive service years of the executive participating employe.
40.02(43)
(43) "OASDHI" means federal old-age, survivors, disability and health insurance under Titles II and XVIII of the federal social security act.
40.02(44)
(44) "OASDHI benefit" means the primary or disability insurance monthly benefit amount for which a person is eligible, or for which a participant will be eligible upon attaining the lowest age at which old-age benefits are payable under the OASDHI program.
40.02(45)
(45) "Participant" means any person included within the provisions of the Wisconsin retirement system by virtue of being or having been a participating employe whose account has not been closed under
s. 40.25 (1) or
(2).
40.02(46)
(46) "Participating employe" means an employe who is currently in the service of, or an employe who is on a leave of absence from, a participating employer under the Wisconsin retirement system and who has met the requirements for inclusion within the provisions of the Wisconsin retirement system under
s. 40.22.
40.02(47)
(47) "Participating employer" means, for purposes of each of the respective benefit plans, any employer subject to the provisions of that plan under this chapter.
40.02(48)(a)(a) "Protective occupation participant" means any participant whose principal duties are determined by the participating employer, or, subject to
s. 40.06 (1) (dm), by the department head in the case of a state employe, to involve active law enforcement or active fire suppression or prevention, provided the duties require frequent exposure to a high degree of danger or peril and also require a high degree of physical conditioning.
40.02(48)(am)
(am) "Protective occupation participant" includes any participant whose name is certified to the fund as provided in
s. 40.06 (1) (d) and
(dm) and who is a conservation warden, conservation patrol boat captain, conservation patrol boat engineer, conservation pilot, conservation patrol officer, forest fire control assistant, member of the state patrol, state motor vehicle inspector, police officer, fire fighter, sheriff, undersheriff, deputy sheriff, state probation and parole officer, county traffic police officer, state forest ranger, fire watcher employed by the Wisconsin veterans home, state correctional-psychiatric officer, excise tax investigator employed by the department of revenue, special criminal investigation agent in the department of justice, assistant or deputy fire marshal, or person employed under
s. 61.66 (1).
40.02(48)(b)
(b) Each determination of the status of a participant under this subsection shall include consideration, where applicable, of the following factors:
40.02(48)(b)1.
1. A "police officer" is any officer, including the chief, or employe of a police department, except one whose principal duties are those of a telephone operator, clerk, stenographer, machinist or mechanic and whose functions do not clearly fall within the scope of active law enforcement even though such an employe is subject to occasional call, or is occasionally called upon, to perform duties within the scope of active law enforcement. Police officer includes any person regularly employed and qualifying as a patrol officer or a person of equal or higher rank, even if temporarily assigned to other duties.
40.02(48)(b)2.
2. A "fire fighter" is any officer, including the chief, or employe of a fire department, except one whose principal duties are those of a telephone operator, clerk, stenographer, machinist or mechanic and whose functions do not clearly fall within the scope of active fire suppression or prevention even though such an employe is subject to occasional call, or is occasionally called upon, to perform duties within the scope of active fire suppression or prevention. Fire fighter includes any person regularly employed and qualifying as a fire fighter, hose handler or a person of equal or higher rank, even if temporarily assigned to other duties.
40.02(48)(b)3.
3. A "deputy sheriff" or a "county traffic police officer" is any officer or employe of a sheriff's office or county traffic department, except one whose principal duties are those of a telephone operator, clerk, stenographer, machinist or mechanic and whose functions do not clearly fall within the scope of active law enforcement even though such an employe is subject to occasional call, or is occasionally called upon, to perform duties within the scope of active law enforcement. Deputy sheriff or county traffic police officer includes any person regularly employed and qualifying as a deputy sheriff or county traffic police officer, even if temporarily assigned to other duties.
40.02(48)(bm)
(bm) "Protective occupation participant" includes any participant who is an emergency medical technician if the participant's employer classifies the participant as a protective occupation participant and the department receives notification of the participant's name as provided in
s. 40.06 (1) (d) and
(dm). Notwithstanding
par. (a), an employer may classify a participant who is an emergency medical technician as a protective occupation participant without making a determination that the principal duties of the participant involve active law enforcement or active fire suppression or prevention. A determination under this paragraph may not be appealed under
s. 40.06 (1) (e) or
(em), but a determination under this paragraph regarding the classification of a state employe is subject to review under
s. 40.06 (1) (dm). Notwithstanding
sub. (17) (d), each participant who is classified as a protective occupation participant under this paragraph on or after January 1, 1991, shall be granted creditable service as a protective occupation participant for all covered service as an emergency medical technician that was earned on or after the date on which the department receives notification of the participant's name as provided in
s. 40.06 (1) (d) and
(dm), but may not be granted creditable service as a protective occupation participant for any covered service as an emergency medical technician that was earned before that date.
40.02(48)(c)
(c) In
s. 40.65, "protective occupation participant" means a participating employe who is a police officer, fire fighter, an individual determined by a participating employer under
par. (a) or
(bm) to be a protective occupation participant, county undersheriff, deputy sheriff, state probation and parole officer, county traffic police officer, conservation warden, state forest ranger, field conservation employe of the department of natural resources who is subject to call for forest fire control or warden duty, member of the state traffic patrol, state motor vehicle inspector, university of Wisconsin system full-time police officer, guard or any other employe whose principal duties are supervision and discipline of inmates at a state penal institution, excise tax investigator employed by the department of revenue, person employed under
s. 61.66 (1), or special criminal investigation agent employed by the department of justice.
40.02(48m)
(48m) "Qualified domestic relations order" means a judgment, decree or order issued by a court pursuant to a domestic relations law of any state or territory of the United States, that meets all of the following criteria:
40.02(48m)(a)
(a) The name, date of birth, social security number and last-known mailing address of the participant and the alternate payee are specified.
40.02(48m)(b)
(b) The Wisconsin retirement system is specified by name.
40.02(48m)(c)
(c) The decree date is specified as the date to be used for valuing and dividing the participant's account.
40.02(48m)(d)
(d) The alternate payee share is specified as a single percentage, not to exceed 50% of the value of the participant's account on the decree date, to be applied to all parts of the participant's account.
40.02(48m)(e)
(e) The determination of the alternate payee share does not require that benefits be paid to the alternate payee if those benefits are also required to be paid to another alternate payee or to the internal revenue service under a lien placed on the participant's account under
26 USC 64.
40.02(48m)(f)
(f) The judgment, decree or order requires the participant to certify, in a form prescribed by the department, all of the participant's active military service, as described in
sub. (15) (a).
40.02(48m)(g)
(g) The judgment, decree or order does not require payment of benefits exceeding in value those benefits to which the participant is entitled on the decree date.
40.02(48m)(h)
(h) The judgment, decree or order does not assign any form of joint ownership of a participant's account or benefits payable from the account.
40.02(48m)(i)
(i) The judgment, decree or order does not require a division of the participant's account in a manner contrary to
s. 40.08 (1m).
40.02(48m)(j)
(j) The judgment, decree or order requires the participant's employer to submit to the department a report of all earnings, service and contributions of the participant as provided in
s. 40.06 (7).
40.02(48m)(k)
(k) The judgment, decree or order does not require the department to enforce or otherwise monitor the benefits assigned to the alternate payee under
s. 40.08 (1m).
40.02(48r)
(48r) "Required beginning date" means the later of April 1 of the calendar year following the calendar year in which a participant attains the age of 70.5 years or April 1 of the calendar year following the calendar year in which a participating employe retires.
40.02(49)
(49) "Retired employe" means a former insured employe who is not a participating employe and who is retired on an immediate or disability annuity or who receives a lump sum payment under
s. 40.25 (1) which would have been an immediate annuity if paid as an annuity or who is an eligible employe under
sub. (25) (b) 6. or
6g.
40.02(50)
(50) "Retirement annuity" means any annuity payable under
s. 40.23, including the continuation of retirement annuities after the death of the participant.
40.02(51)
(51) "Retirement system" means a pension, annuity, retirement or similar fund or system established by this state or by a political subdivision of this state.
40.02(52)
(52) "Salary index" means the percentage increase in the average of the total wages, as determined under
42 USC 415 (b) (3) (A), between the year before the preceding year and the preceding year.
40.02(53)
(53) "Secretary" means the secretary of the department.
40.02(54)
(54) "State agency" means any office, department or independent agency in the executive, legislative and judicial branches of state government and includes the following:
40.02(54)(a)
(a) The Minnesota-Wisconsin boundary area commission, but only with respect to employes who, as a result of any agreement approved under
s. 14.82, are not eligible to receive similar benefits from any other state covering the same period.
40.02(54)(b)
(b) The Wisconsin housing and economic development authority.
40.02(54)(c)
(c) The Wisconsin health and educational facilities authority.
40.02(54)(e)
(e) The community development finance authority created under ch.
233, 1985 stats., before July 1, 1988.
40.02(54)(f)
(f) The nonprofit corporation with which the department of workforce development contracts under s.
47.03 (1m) (a), 1989 stats.
40.02(54)(h)
(h) The University of Wisconsin Hospitals and Clinics Authority.
40.02(54m)
(54m) "State annuitant" means a person receiving a retirement annuity, beneficiary annuity or a disability annuity from this state's retirement system who at one time received a salary or wages from this state and who is a resident of this state.
40.02(54t)
(54t) "State employe" means an employe of a state agency.
40.02(55)
(55) "Teacher" means any employe engaged in the exercise of any educational function for compensation in the public schools, including charter schools as defined in
s. 115.001 (1) that are instrumentalities of a school district, or the university in instructing or controlling pupils or students, or in administering, directing, organizing or supervising any educational activity, but does not include any employe determined to be an auxiliary instructional employe under
s. 115.29 (3). "Teacher" includes the following:
40.02(55)(a)
(a) Any person employed as a librarian by any school board in a library in any school under its jurisdiction, including a charter school as defined in
s. 115.001 (1) that is an instrumentality of a school district, whose qualifications as a librarian are at least equal to the minimum librarian qualifications prescribed by the state superintendent of public instruction.
40.02(55)(b)
(b) Any person employed as a full-time social center, community house, adult education or recreation director, instructor or other employe employed by the board of school directors of the city of Milwaukee, who possesses the qualifications required for employment as a teacher.
40.02(55g)
(55g) "Technical college educational support personnel employe" means a person who is a technical college district employe, but who is not a teacher.
40.02(55m)
(55m) "Timely appeal" means a written request for the review of a determination that is filed within 90 days after the determination is mailed to the person aggrieved by the determination.
40.02(56)
(56) "Union service leave" means that period of absence from employment commencing on the date an employe commences a leave of absence for the purpose of serving in a position with a labor organization representing employes of the employe's employer, and terminating on the date that leave of absence terminates or the date that service with that labor organization terminates, whichever first occurs.
40.02(57)
(57) "University" means the university of Wisconsin system under
ch. 36.
40.02(57m)
(57m) "U.S. armed forces" means any of the following:
40.02(57m)(f)
(f) The U.S. maritime service, including the merchant marine.
40.02(58)
(58) "Variable annuity" means any annuity provided by the accumulations in the variable annuity division established under
s. 40.04 (7) providing for the dollar amount of benefits or other contractual payments or values to vary so as to reflect differences which may arise between the total value of the annuity reserve for variable annuities and the reserve that would be required if the annuities were fixed annuities.
40.02 History
History: 1981 c. 96,
187,
250,
274,
386;
1983 a. 9,
27;
1983 a. 81 s.
11;
1983 a. 83 s.
20;
1983 a. 106,
140;
1983 a. 141 ss.
1 to
3,
20;
1983 a. 191 ss.
1,
6;
1983 a. 192 s.
304;
1983 a. 255 s.
6;
1983 a. 275,
290,
368;
1983 a. 435 s.
7;
1985 a. 29,
225;
1985 a. 332 ss.
52,
251 (1);
1987 a. 27,
62,
83,
107,
309,
340,
356,
363,
372,
399;
1987 a. 403 ss.
43 to
45,
256;
1989 a. 13,
14,
31;
1989 a. 56 s.
259;
1989 a. 166,
182,
189,
218,
230,
240,
323,
327,
336,
355,
357,
359;
1991 a. 32,
39,
113,
152,
229,
269,
315;
1993 a. 16,
263,
383,
490,
491;
1995 a. 27, ss.
1946 to
1953,
9130 (4);
1995 a. 81,
88,
89,
216,
240,
302,
381,
417;
1997 a. 3,
27,
39,
69,
110,
162,
237,
238.
40.02 Annotation
A union request that the county make pension contributions for jailers equal in amount to those for its "protective occupation participants" under sub. (48) did not require reclassification of the jailers, as "POPS", is allowed under s. 40.05 (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).
40.02 Annotation
"(A)ctive military service" and "active service" as used in sub. (15) (c) does not include "active duty for training". Morris v. Employe Trust Funds Board, 203 W (2d) 172, 554 NW (2d) 205 (Ct. App. 1996).
40.02 AnnotationSub. (17) (c) does not violate Wisconsin constitution.
80 Atty. Gen. 167.
40.03
40.03
Powers and duties. 40.03(1)(1)
Employe trust funds board. The board:
40.03(1)(a)
(a) Shall authorize and terminate the payment of all annuities and death benefits, except disability annuities, in accordance with this chapter and may adjust the computation of the amount, as provided by this chapter, as necessary to prevent any inequity which might otherwise exist if a participant has a combination of full-time and part-time service, a change in annual earnings period during the high years of earnings or has previously received an annuity which was terminated.
40.03(1)(am)
(am) Shall ensure that the Wisconsin retirement system complies with the internal revenue code as a qualified plan for income tax purposes and shall ensure that each benefit plan is administered in a manner consistent with all internal revenue code provisions that authorize and regulate the benefit plan.
40.03(1)(b)
(b) Shall approve the tables to be used for computing benefits under the Wisconsin retirement system after certification of the tables in writing by the actuary.
40.03(1)(c)
(c) Shall appoint the secretary of the department and may employ or select any medical, legal and other independent contractors as are required for the administration of the fund.
40.03(1)(d)
(d) Shall select and retain an actuary or an actuarial firm, under one or more contractual agreements which shall run to the department for the purpose of performing all actuarial services which are necessary for the operation and control of each of the insurance and benefit programs under this chapter. Under this paragraph, the board shall:
40.03(1)(d)1.
1. Determine the requirements for and qualifications of the actuary or the actuarial firms so retained.
40.03(1)(d)2.
2. Determine the terms and conditions of each contractual agreement, and the time any contractual agreement shall be in force.
