(1)
PURPOSE. 1999 Wisconsin Act 11 provides a higher percentage rate under s.
40.23(2m) (e), Stats., for creditable service performed
before January 1, 2000. The purpose of this section is to further clarify what
percentage rate will apply to creditable service added to a participant's
account through service purchases, creditable military service, creditable
prior service, and any other service added to the participant's account as a
result of a court decision, legislation, or any other means, and assumed
creditable service used to calculate a disability benefit as provided in s.
40.63(8),
Stats.
(2) PURCHASED AND OTHER
CREDITABLE SERVICE. For purposes of s.
40.23(2m) (e), Stats., all of the following shall
apply:
(a) For purposes of s.
40.23(2m) (em) 1 a., Stats., creditable service is forfeited
on the date the participant's benefit approval date for a benefit paid under s.
40.25(2),
Stats.
Note: See s.
ETF 10.01(1k).
(b) Purchased service credit under s.
40.285(2) (a), Stats., for service forfeited after
January 1, 2000 shall be treated as post-1999 service, regardless of when the
services were actually rendered. This same treatment applies to purchased
service credit for service that was originally forfeited before January 1,
2000, then purchased under s.
40.285(2) (a), Stats., or s.
40.25(6),
1981-2001 stats., was subsequently forfeited after January 1, 2000, through a
separation benefit paid under s.
40.25(2),
Stats., then later purchased under s.
40.285(2) (a), Stats., or s.
40.25(6),
1999-2001 stats.
Note: Section
40.25(6),
Stats., was repealed by 2003 Wis. Act 33.
(c) Purchased service credit under s.
40.285(2) (a), Stats., for creditable service forfeited
before January 1, 2000, will be treated as pre-2000 service if the creditable
service in question was forfeited before January 1, 2000, regardless of when
the service credit is purchased.
(d) If for any reason a participant who is
eligible to purchase service credit for both service that was forfeited before
January 1, 2000 and service that was forfeited after January 1, 2000, purchases
less than all of the available service credit, then the payment received shall
first be applied to purchase credit for service treated as pre-2000 service.
(dm) Purchased service credits
under s.
40.285(2) (b), Stats., for other governmental service
will be treated as pre-2000 or post-1999 service depending on when the actual
services for which credit is purchased were rendered to the governmental entity
described in s.
ETF 20.17(1)
(f).
(e) A qualifying period of service purchased
under s.
40.285(2) (d), Stats., shall be considered to be
performed before January 1, 2000.
(f) Executive service purchased under s.
40.285(2) (c), Stats., shall be considered to be
performed before January 1, 2000.
(g) Creditable service granted under s.
40.02(17) (gm), Stats., for services performed as an
assistant district attorney shall be considered to be performed before January
1, 2000.
(h) Teacher improvement
leave purchased under s.
40.285(2) (e), Stats., shall be considered to be
performed before January 1, 2000.
(i) Junior teacher service purchased under s.
40.285(2) (f), Stats., shall be considered to be
performed before January 1, 2000.
(j) Service performed as a member or employee
of the legislature or employee of a legislative service agency that is
purchased under 1999 Wis. Act 11, section 27 (2), shall be considered to be
performed before January 1, 2000.
(k) Creditable prior service credited under
s.
40.02(16),
Stats., that was actually performed before January 1, 2000 shall be considered
to be performed before January 1, 2000. Creditable prior service that was
actually performed after December 31, 1999 shall be considered to be performed
after that date.
(l) Any other
service actually performed before January 1, 2000 that is credited to the
participant's account as a result of a court decision, legislation, or any
other means shall be considered to be performed before January 1, 2000 for the
purpose of determining the applicable percentage rate under s.
40.23(2m) (e), Stats.
(3) CREDITABLE MILITARY SERVICE. For purposes
of s.
40.23(2m) (em) 1 c., Stats.,the amount of creditable
military service that is considered to be performed before January 1, 2000, is
granted in proportion to the final amount of the participant's total creditable
service, other than creditable military service, credited to the participant's
account.
(4) ASSUMED SERVICE FOR
DISABILITY BENEFITS.
(a) The assumed
creditable service under s.
40.63(8),
Stats., that is calculated through December 31, 1999 shall be considered to be
performed before January 1, 2000, and the assumed creditable service calculated
for any period after December 31, 1999 shall be considered to be performed
after that date.
(b) Any assumed
creditable military service for which a participant is eligible based on actual
and assumed creditable service that is calculated through December 31, 1999
shall be considered to be performed before January 1, 2000. Any assumed
creditable military service for which a participant is eligible based on actual
and assumed creditable service that is calculated for any period after December
31, 1999 shall be considered to be performed after that date.
(5) CREDITABLE SERVICE FOR PERIODS
OF TEMPORARY DISABILITY. Creditable service granted for any period of temporary
disability through December 31, 1999 under s.
40.29,
Stats., shall be considered to be performed before January 1, 2000. The
creditable service granted for any period of temporary disability after
December 31, 1999 shall be considered to be performed after that
date.
(6) TREATMENT OF CREDITABLE
SERVICE AFTER A RETIREMENT ANNUITY IS TERMINATED AND THE ACCOUNT REESTABLISHED.
When a participant's account is reestablished under s.
40.26(2),
Stats., if the participant was not a participating employee after December 31,
1999 but before the effective date of the participant's retirement annuity that
was terminated under s.
40.26(1),
Stats., the percentage rates under s.
40.23(2m) (e), Stats., shall not apply to the
creditable service considered to be performed before January 1, 2000 that was
performed before the annuity effective date.
(7) TREATMENT OF CREDITABLE SERVICE AFTER A
DISABILITY ANNUITY IS TERMINATED AND THE ACCOUNT REESTABLISHED.
(a) When a participant's account is
reestablished under s.
40.63(10),
Stats., if the participant is a participating employee after December 31, 1999,
all creditable service that is considered to be performed before January 1,
2000 under this section and under s.
40.23(2m) (em), Stats., shall be considered to be
performed before January 1, 2000, for any subsequent benefit
calculations.
(8)
CREDITABLE SERVICE DIVIDED PER A QUALIFIED DOMESTIC RELATIONS ORDER.
(a) The percentage of a participant's account
that is awarded to an alternate payee in qualified domestic relations order
under s.
40.08(1m),
Stats., shall be applied equally to the creditable service considered to be
performed both before January 1, 2000 and the service considered to be
performed after December 31, 1999, which is credited or creditable to the
participant's account as of the decree date.
(b) The percentage of a participant's account
that is awarded to an alternate payee in a qualified domestic relations order
under s.
40.08(1m),
Stats., shall be applied equally to the creditable military service considered
to be performed both before January 1, 2000 and the creditable military service
considered to be performed after December 31, 1999, date for which the
participant would be eligible based on the years of service that are credited
or creditable to the participant's account as of the decree date. Creditable
service performed after the decree date does not increase the amount of
creditable military service that is awarded to the alternate payee.
