Milwaukee County Board is not authorized by ch. 405, Laws of 1965, to change the provisions of the Milwaukee County Employes' Retirement System so as to provide a pension payable to circuit court judges based on the salary paid by the State. 62-149
Deputy sheriffs
The Age Discrimination in Employment Act of 1967, as amended, does not invalidate secs. 41.02(23), Stats. (retirement ages under the Public Employes Retirement Law), or 41.11(1), Stats. (mandatory retirement at reaching retirement age), nor the 35 year maximum age requirement for applicants for deputy sheriffs established by the Waukesha County Civil Service Commission. 63-530
Early retirement
The University must bear the full cost of the early retirement payment required by ch. 388, Laws of 1981. (Unpub.). 42-1983
Employe Trust Funds Board
The Employe Trust Funds Board must under section 40.05(2n), Stats., divide post-1990 contribution rate adjustments between employer and employe contributions. An increase in employe contributions based upon such division is not a constitution contract clause violation. The Board lacks the authority to redetermine the unfunded accrued actuarial liability for calendar year 1991 rate setting purposes as an alternative to a contribution increase. 80-101
Employe Trust Funds, Department of
Department of Employe Trust Funds is not authorized to administer supplemental retirement funds established by collective bargaining under sec. 111.70, Stats. (Unpub.). 59-1979
Employe Trust Funds, Public
The specific appeal procedures provided for the Public Employe Trust Funds do not take precedence over the general grant of authority to the Claims Board to hear claims against state agencies, but the Claims Board lacks authority to order payment of the claim from the trust funds. 74-193
Investment earnings
Section 684r of the 1987 budget bill, which limits the distribution from the special performance dividend to only those annuitants receiving a supplemental benefit, does not violate the United States or Wisconsin Constitutions. 76-299
Judges
If sec. 356 of 1977 Senate Bill 720 or the amendment to sec. 356 contained in Senate Amendment 3 to Senate Bill 720 were enacted into law, either would be constitutionally invalid. 67-134
Legislation to increase benefits
Only the portion of 1987 Assembly Bill 265 that increases benefits for persons no longer working for a Wisconsin Retirement System participating employer is subject to the three-fourths vote requirement of article IV, section 26 of the Wisconsin Constitution. The Public Employe Trust Fund constitutes "state funds" as used in article IV, section 26 of the Wisconsin Constitution. 76-224
Military service credit
Constitutionality of 1989 Assembly Bill 565, providing military service credit for State Teachers Retirement System and Milwaukee Teachers Retirement System teachers who retired in 1981, discussed. 79-125
Milwaukee
The City of Milwaukee cannot terminate a CETA employe's membership in the Retirement System on grounds not in effect by the time membership was attained, except as otherwise expressly provided by the Legislature. (Unpub.). 41-1978
Taxation of certain public employe pensions may impair contracts in violation of the state and federal constitutions. 74-100
Milwaukee School Board
Authority of a state or governmental subdivision to provide a retirement plan in lieu of or supplemental to existing statutory plans discussed. The Milwaukee School Board is authorized by sec. 111.70, Stats., to contract for a retirement system supplementary to the existing statutory system. 67-153
Public administrators
Public administrators are public officials and, therefore, includable as "employes" under the Federal-State Social Security coverage agreement. Public administrators may be properly excluded by act of the Legislature from future coverage under the Wisconsin Retirement Fund and State Group Life Insurance. 62-20
Regents, Board of
The Board of Regents lacked and still lacks the authority to establish a retirement plan for former President Weaver in addition or supplementary to the State Teachers Retirement System. Wisconsin Constitution art. IV, sec. 26, precludes the Legislature from providing such a supplemental retirement program since Dr. Weaver is no longer employed by the Board. The Legislature is not, however, precluded from ensuring that a not legally enforceable employment agreement previously entered into is fully performed. 70-266
School district
Cannot establish pension plan other than through participation in the Wisconsin Retirement Fund for non-certified employes not subject to a collective bargaining agreement. (Unpub.). 68-1976
Teachers Retirement Board
Public school administrators are eligible to be candidates for and to vote for teacher representatives on the Teachers Retirement Board. 76-141
Teachers Retirement Fund
Authority of a state or governmental subdivision to provide a retirement plan in lieu of or supplemental to existing statutory plans discussed. The Milwaukee School Board is authorized by sec. 111.70, Stats., to contract for a retirement system supplementary to the existing statutory system. 67-153
Constitutionality of 1989 Assembly Bill 565, providing military service credit for State Teachers Retirement System and Milwaukee Teachers Retirement System teachers who retired in 1981, discussed. 79-125
Discussion of authority of Employe Trust Funds Board to change the form of payment to members of retirement benefits resulting from additional deposits in the Wisconsin Retirement Fund, State Teachers Retirement System and Milwaukee Teachers Retirement Fund. (Unpub.). 80-1977
School boards have authority to contract with teachers to provide for an increment or sum in addition to the regular salary in return for the teacher choosing an early retirement option. 63-16
Teachers' required deposits paid to retirement funds by the employer on behalf of the teachers are not to be used to determine the "final average compensation" under secs. 42.20(2b)(a) or 42.70(1)(t), Stats. 62-221
University
The University must bear the full cost of the early retirement payment required by ch. 388, Laws of 1981. (Unpub.). 42-1983
REVENUE, DEPARTMENT OF
Discovery
Access to public records by parties to civil litigation, including administrative proceedings, must be accomplished through applicable means of discovery. 74-1
Tax liens, duration of
The enactment of chapter 20, section 1102c, Laws of 1981, changed the duration of tax liens docketed by the Department of Revenue under section 71.91(5)(b), Stats., from a fixed period of ten years to a period which continues until the tax liability is satisfied. 81-41
REVENUE LAW
See TAXATION
REVISOR OF STATUTES
Age restrictions
Section 3017(2) of 1985 Wisconsin Act 29 (the 1985 State Budget Bill) violates article IV, section 18 of the Wisconsin Constitution. 75-192
Wisconsin Administrative Code
It is within the discretionary power of the Revisor of Statutes whether to purchase and utilize the Federal Standards found in the Federal Register and attach state printed covers thereto in lieu of completely reprinting them in the standard format of the Wisconsin Administrative Code as authorized by secs. 227.024(7) and 35.93(1), Stats. 63-78
Wisconsin town law forms
For purposes of sec. 70.67(2), Stats., the town board is the governing body of the town. 63-10
RIFLES
See FIREARMS
RIGHT OF WAY
Forest Crop Law
