Wisconsin Administrative Code
Department of Employee Trust Funds
Chapter ETF 10 - Administration
Section ETF 10.65 - Refund of excess contributions

The department shall refund contributions to be allocated to a participant's account that exceed the limits specified in s. 40.32, Stats., in accordance with s. 40.08(6), Stats., according to the correction methods allowed under the Employee Plans Compliance Resolution System developed by the internal revenue service or similar correction program developed by the internal revenue service. Nothing in this section shall be interpreted as a basis for a determination of whether any payments credited to an employer are required to be paid by the employer to an employee under contractual agreements or other negotiated agreements or provisions of law.

Revenue Procedure 2013-12 sets forth the Employee Plans Compliance Resolution System. The Procedure is updated periodically. A copy of the ruling may be obtained by writing: Superintendent of Documents, P.O. Box 979050, St. Louis, MO 63197-9000 or on the Internet at http://www.irs.gov/Retirement-Plans/Correcting-Plan-Errors.