Chapter Adm 95

Adm 95.03(7) (7) “Fiscal year” means the period beginning on July 1 and ending on June 30.

Adm 95.03(8) (8) “Length of service award program” or “program” means a program as described in section 457 of the internal revenue code that is implemented and administered by a program administrator approved by the department, and that to the extent allowed by federal law, provides a tax-deferred benefit to a VFF-EMT consistent with the internal revenue code, s. 16.25, Stats., and this chapter.

Adm 95.03(9) (9) “Municipality” means a city, county, village, or town.

Adm 95.03(10) (10) “Net asset value” means the value of an individual length of service award determined by adding the municipal contributions and the state matching contributions, all earnings thereon, and any redistributions as provided in s. Adm 95.08, less investment expenses.

Adm 95.03(11) (11) “Participating municipality” means a municipality that meets the program eligibility requirements of s. Adm 95.04 and elects to participate in a program.

Adm 95.03(12) (12) “Prior service” means the service performed by a VFF-EMT for a participating municipality before that municipality began participation in a program.

Adm 95.03(13) (13) “Program administrator” means a non-governmental individual or organization in the private sector that provides and administers a program or a designee.

Adm 95.03(14) (14) “Service” includes fire fighting services, emergency medical responder services, emergency medical services, or rescue services provided to a participating municipality by a VFF-EMT.

Adm 95.03(15) (15) “State” means the state of Wisconsin.

Adm 95.03(17) (17) “Volunteer fire company” means one that is organized under s. 213.05, Stats.

Adm 95.03(18) (18) “Volunteer fire department” has the meaning specified in s. 213.08, Stats.

Adm 95.03(19) (19) “Volunteer fire fighter” or “VFF” means a person that renders fire fighting or rescue services to a participating municipality and does not receive compensation under a contract of employment as a fire fighter.

Adm 95.03(20) (20) “VFF-EMT” means a volunteer fire fighter, volunteer emergency medical responder, or volunteer emergency medical services practitioner.

Adm 95.03 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: cr. (6m), am. (9), (14) and (20) Register June 2009 No. 642, eff. 7-1-09; corrections in (5) and (16) made under s. 13.92 (4) (b) 7., Stats., Register June 2009 No. 642; correction in (6m) made under s. 13.92 (4) (b) 7., Stats; correction in (5) made under s. 13.92 (4) (b) 7., Stats., Register May 2015 No. 713; (4m) renumbered from (3) under s. 13.92 (4) (b) 1., Stats., corrections in (4m), (8) made under s. 13.92 (4) (b) 6., corrections in (4m), (10), (11) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720; CR 18-011: cr. (4s), am. (5), cr. (5m), r. (6m), am. (14), r. (16), am. (20) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.04 Adm 95.04 Participating municipalities.

Adm 95.04(1) (1) A municipality that operates a volunteer fire department or that contracts with a volunteer fire company organized under ch. 181 or 213, Stats., that authorizes emergency medical responders to provide emergency medical responder services or that authorizes volunteer emergency medical services practitioners to provide emergency medical services, is eligible to become a participating municipality.

Adm 95.04(2) (2) An eligible municipality may participate in a program by adopting a resolution or ordinance stating that it shall abide by all statutes, administrative rules, regulations, and procedures pertaining to a length of service award program. The adopted resolution or ordinance shall be on a form approved by the department and provided to the program administrator or the department upon request.

Adm 95.04 Note Note: To request approval of a form for a resolution or ordinance, contact the Service Award Program, c/o Department of Administration, Division of Intergovernmental Relations, P.O. Box 8944, Madison, Wisconsin 53708 or [phone].

Adm 95.04(3) (3) Each participating municipality shall develop standards for determining the service required of the volunteer fire fighters, emergency medical responders, and emergency medical services practitioners it sponsors under the program in order to qualify for credit and an annual contribution.

Adm 95.04(4) (4) Municipalities that jointly operate or contract with a volunteer fire department or a volunteer fire company or that jointly authorize volunteer emergency medical services practitioners, or that jointly authorize emergency medical responders to provide emergency medical responder services, may operate as a single participating municipality under the program, and may be required to do so by the program administrator.

Adm 95.04(5) (5) 

Adm 95.04(5)(a) (a) A VFF-EMT may perform service for credit toward a length of service award to more than one volunteer fire department, volunteer fire company, emergency medical responder service, or entity authorized to provide volunteer emergency medical services.

Adm 95.04(5)(b) (b) A VFF-EMT may have only one account for each volunteer fire department, volunteer fire company, emergency medical responder service, or entity authorized to provide volunteer emergency medical services to which the VFF-EMT provides service.

Adm 95.04 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: am. (1), (3), (4) and (5) Register June 2009 No. 642, eff. 7-1-09; correction in (2) made under s. 13.92 (4) (b) 6., Stats., Register December 2015 No. 720; CR 18-011: am. Register June 2018 No. 750, eff. 7-1-18.

Adm 95.05 Adm 95.05 Contributions to a program.

Adm 95.05(1) (1) Municipal contributions. A participating municipality shall determine the amount it will contribute on behalf of each VFF-EMT it sponsors under a program. A participating municipality shall cause an account to be opened with the program administrator for each sponsored VFF-EMT. A participating municipality’s contributions shall be paid at least annually to the program administrator.

Adm 95.05(2) (2) Matching contributions.

Adm 95.05(2)(a) (a) On a calendar year basis, the department shall pay all amounts matched under s. 16.25 (3) (d) 1., Stats., directly to the program administrator, up to the maximum appropriated under s. 20.505 (4) (er), Stats., and subject to any proration required under s. 16.25 (3) (d) 2., Stats.

Adm 95.05 Note Note: 2021 Wisconsin Act 58 repealed s. 16.25 (3) (d) 2. and renumbered s. 16.25 (3) (d) 1.

Adm 95.05(2)(b) (b) Subject to the time period for a protest or appeal under s. Adm 95.16, a participating municipality shall pay all contributions for a calendar year to the program administrator on or before February 15 of the following year in order to receive a matching contribution from the department.

Adm 95.05(2)(c) (c) The department may not match contributions made by a participating municipality for prior service.

Adm 95.05(3) (3) Annual adjustment. Annually on July 1, the department shall make any adjustments necessary to the matched funds to be paid in the subsequent calendar year to reflect changes in U.S. consumer price index for all urban consumers, using the method set forth in s. 16.25 (3) (d), Stats.

Adm 95.05 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (2), (3) made under s. 13.92 (4) (b) 6., Stats., correction in (2) (b) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720; CR 18-001: am. (2) (a), (b) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.06 Adm 95.06 Contributions for prior service.

Adm 95.06(1) (1) 

Adm 95.06(1)(a) (a) A participating municipality may make contributions for prior service provided that the VFF-EMT has performed service to that municipality, which may include a combination of prior service and service performed after the municipality began participating in a program. The number of years of prior service for which the participating municipality may contribute shall not exceed the number of years of total prior service performed by the VFF-EMT to that municipality. A participating municipality may impose additional eligibility requirements for accepting prior service.

Adm 95.06(1)(b) (b) Subject to applicable internal revenue code restrictions as determined by the program administrator, the minimum contribution payable by a participating municipality for each year of prior service credited to a VFF-EMT shall be $100. A participating municipality may pay a different amount for prior service than the amount paid for service performed after the municipality began participating in a program.

Adm 95.06(1)(c) (c) Subject to applicable internal revenue code restrictions as determined by the program administrator, a participating municipality that makes contributions for prior service may pay those contributions over a number of years not to exceed 20, and may include interest on such payments to reflect the fact that they are being added for prior service over a number of years in lieu of a lump sum payment.

Adm 95.06(1)(d) (d) For purposes of determining the department’s matching contribution under s. Adm 95.05 (2), any contributions made by a participating municipality for prior service shall be accounted for separately from contributions for service performed after the municipality began participating in a program.

Adm 95.06(1)(e) (e) If a participating municipality ceases to exist or ceases its participation in a program, it shall pay the balance owed on any account for contributions made for prior service no later than under the schedule of payments set forth in its agreement with the program administrator.

Adm 95.06(2) (2) If a municipality’s records are insufficient to establish eligibility for the purchase of prior service for a VFF-EMT, the municipality shall conduct a thorough investigation and, using the standards for determining the service required to qualify for annual contributions under s. Adm 95.04 (3), shall make a decision based upon good faith belief and the best information available as to the prior service claimed.

Adm 95.06 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: am. (1) (a) Register June 2009 No. 642, eff. 7-1-09; correction in (1) (d) made under s. 13.92 (4) (b) 6., Stats., corrections in (1) (d), (2) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720.

Adm 95.07 Adm 95.07 Vesting and receipt of length of service award. A VFF-EMT is required to provide 10 years of service for which credit has been given before the VFF-EMT may receive any benefits under the program.

Adm 95.07(1) (1) Full vesting.

Adm 95.07(1)(a) (a) A VFF-EMT who has provided 15 years of service for credit to a participating municipality shall be fully vested and paid a length of service award upon reaching age 60.

Adm 95.07(1)(b) (b) A VFF-EMT may elect to receive their length of service award under this subsection by notifying the program administrator and the participating municipality within the time period required by the program administrator or the applicable program. A VFF-EMT receiving an award under this subsection shall receive the full net asset value of their account.

Adm 95.07(1)(c) (c) Upon receiving payment of a length of service award, a fully vested VFF-EMT age 60 or older may continue to provide service for credit toward a length of service award under a new account, but shall be paid any subsequent contributions made on the VFF-EMT’s behalf by the participating municipality or the department immediately after they are received by the program administrator.

Adm 95.07(2) (2) Partial vesting.

Adm 95.07(2)(a) (a) A VFF-EMT who has discontinued providing eligible service after performing a minimum of 10 years of service for credit shall be partially vested and may elect to receive a partial length of service award under this subsection at any time after reaching age 53, by notifying the program administrator and the participating municipality within the time period required by the program administrator or the applicable program.

Adm 95.07(2)(b) (b) A VFF-EMT electing to receive a partial length of service award under this subsection shall be entitled to receive the award in the next calendar year following the date of the election. The VFF-EMT shall receive 50% of the net asset value of their account as of the date of the election for the first 10 years of service for credit performed. For each year of service for credit more than 10, but less than 15, performed by the VFF-EMT, ten percent of the net asset value of the account as of the date of the election shall be added. A VFF-EMT who has reached the age of 53 but has not reached the age of 60 and who has 15 or more years of service shall receive 95% of the net asset value of the account as of the date of the election. The amounts not paid to a VFF-EMT under this subsection shall be forfeited and equally distributed among all other open VFF-EMT accounts sponsored by that municipality at the time of the forfeiture.

Adm 95.07(2)(c) (c) A VFF-EMT who has reached age 53 but is not fully vested may continue to perform service for credit toward a length of service award.

Adm 95.07(2)(d) (d) A VFF-EMT who has discontinued providing eligible service after performing a minimum of 15 years of service for credit and who has not elected to receive a partial length of service award under this subsection may instead elect to receive their length of service award under sub. (1) upon reaching age 60.

Adm 95.07(3) (3) New accounts. At any time a VFF-EMT receives a length of service award associated with an account, they may discontinue providing eligible service and accruing service credit under that account, and begin providing eligible service under a new account.

Adm 95.07(4) (4) Prior service credit. For vesting purposes under this section and s. 16.25, Stats., credit for service performed by a VFF-EMT may include prior service for credit under s. Adm 95.06 (1) (a).

Adm 95.07(5) (5) Form of benefit distribution. A VFF-EMT may receive their length of service award payment either in a lump sum or by any other method offered by the program administrator and approved by the department. The form of benefit distribution shall be determined by the program administrator and approved by the department. The chosen form shall be stated in the specific plan documents provided by the program administrator.

Adm 95.07(6) (6) Simultaneous service. For purposes of determining vesting under this section and s. 16.25, Stats., if a VFF-EMT simultaneously renders service to 2 or more municipalities, or two or more separate and distinct services for a single municipality, only one year of service may be credited toward any length of service award in any calendar year the VFF-EMT provided multiple service.

Adm 95.07 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: am. (6) Register June 2009 No. 642, eff. 7-1-09; corrections in (1) (c), (5) made under s. 13.92 (4) (b) 6., Stats., correction in (4) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720; CR 18-011: am. (1) (a), (b), r. and recr. (2) (a), am. (2) (b), (c), cr. (2) (d) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.08 Adm 95.08 Non-vested account closure and leaves of absence.

Adm 95.08(1) (1) Non-vested forfeiture. The account of a VFF-EMT who has performed less than 10 years of service under a program shall be closed if the VFF-EMT ceases to perform creditable service for a period of 12 months or more and fails to meet any other program requirement established by the municipality, unless a supervisor has granted the VFF-EMT a leave of absence for that period.

Adm 95.08(2) (2) Leaves of absence. A participating municipality may determine the conditions under which a leave of absence shall be granted. A participating municipality shall grant a leave of absence in writing on or before December 31 of the calendar year in which it is to take effect.

Adm 95.08(3) (3) Closed account distribution. A forfeited account shall be equally distributed among all other open VFF-EMT accounts sponsored by a participating municipality at the time of the forfeiture. Forfeitures may not be distributed to an account frozen under s. Adm 95.09 (1).

Adm 95.08(4) (4) Notice upon transfer of service. For vesting purposes under s. Adm 95.07, upon joining or exiting a program, a VFF-EMT shall notify the new program administrator and any previous program administrator before forfeiture is to occur in order to qualify for transfer of their service years.

Adm 95.08 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: am. (title), (1) and (3) (title) Register June 2009 No. 642, eff. 7-1-09; corrections in (3), (4) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720; CR 18-011: am. (1) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.09 Adm 95.09 Transfer of service to a different program administrator.

Adm 95.09(1) (1) Frozen accounts. When a VFF-EMT ceases performing service for one participating municipality and begins performing service for another that utilizes a different program administrator, their account shall be frozen. No contributions or forfeiture distributions may be made to a frozen account, but a frozen account shall continue to accrue earnings.

Adm 95.09(2) (2) Service transfer. Any service credited to a VFF-EMT associated with a frozen account shall count toward vesting under s. Adm 95.07, provided the VFF-EMT meets the notice requirements of this section, and either of the following occurs:

Adm 95.09(2)(a) (a) If the VFF-EMT has accumulated less than 10 years of service, the participating municipality, for which the service was provided and the account opened, has granted the VFF-EMT a leave of absence, or

Adm 95.09(2)(b) (b) The VFF-EMT begins performing creditable service for a subsequent participating municipality within 12 months of ceasing to perform creditable service for the VFF-EMT’s former participating municipality.

Adm 95.09(3) (3) VFF-EMT notice.

Adm 95.09(3)(a) (a) A VFF-EMT shall provide a copy of the leave of absence granted under s. Adm 95.08 (2) to the current participating municipality’s program administrator within 6 months of beginning their new service.

Adm 95.09(3)(b) (b) A VFF-EMT wishing to transfer service under this section shall provide the current program administrator with the most recent annual statement of service issued under s. Adm 95.11 (2) by their former participating municipality.

Adm 95.09(3)(c) (c) Payment of a length of service award may only occur after a VFF-EMT has reached age 53, and must be made under the provisions of either s. Adm 95.07 (1) or (2), as the individual circumstances permit. In order to receive payment of a length of service award from a frozen account, a VFF-EMT shall notify their former program administrator of any service credited by a subsequent program administrator.

Adm 95.09(4) (4) Program administrator notice.

Adm 95.09(4)(a) (a) A program administrator shall accept a statement of service provided by a VFF-EMT under this section, and record the number of whole years stated and the associated account identifier on the new account opened for the VFF-EMT.

Adm 95.09(4)(b) (b) For purposes of vesting and payment of a length of service award under s. Adm 95.07, a program administrator shall accept all service credited to a VFF-EMT by any prior or subsequent program administrator, provided it has received notice from the VFF-EMT as required by sub. (3) (c).

Adm 95.09 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (2) (intro.), (3), (4) (b) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720; CR 18-011: am. (2) (b), (3) (c) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.10 Adm 95.10 Disability and death benefits.

Adm 95.10(1) (1) Disability. If a VFF-EMT becomes permanently disabled as determined by the Wisconsin worker’s compensation program under ch. 102, Stats., while actively on duty performing service, the VFF-EMT may apply to the program administrator for payment of the net asset value of each of the disabled VFF-EMT participant’s accounts. Upon request, the program administrator shall make payment as soon as administratively possible.

Adm 95.10(2) (2) Death. If a VFF-EMT dies while actively on the rolls of a volunteer fire department, volunteer fire company, emergency medical responder service in any municipality that authorizes emergency medical responders to provide emergency medical responder services, or an emergency medical service that provides services to a participating municipality under a program, the VFF-EMT’s designated beneficiary shall be paid an amount equal to the net asset value of each account held by the VFF-EMT designating that beneficiary. Upon request, the program administrator shall make payment as soon as administratively possible.

Adm 95.10 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; CR 08-033: am. (2) Register June 2009 No. 642, eff. 7-1-09; CR 18-011: am. (2) Register June 2018 No. 750, eff. 7-1-18.

Adm 95.11 Adm 95.11 Records and certification of service.

Adm 95.11(1) (1) Each participating municipality shall maintain and submit to the program administrator as required under a program, detailed and accurate records of every VFF-EMT providing fire fighting or emergency medical services to that municipality.

Adm 95.11(2) (2) Annually, on or before January 31, a participating municipality shall submit under oath a statement of service to the program administrator listing all VFF-EMT members that have performed service for that municipality for the preceding calendar year, and post the statement of service in a conspicuous place for a minimum of 30 days thereafter.

Adm 95.11 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02.

Adm 95.12 Adm 95.12 Program administrator qualifications.

Adm 95.12(1) (1) Pursuant to a fair and equitable procurement process adopted by the department, and based upon the provisions of s. 16.75, Stats., the department shall contract with one or more program administrators to offer a length of service award program. A program administrator awarded a contract shall comply with all of the following:

Adm 95.12(1)(a) (a) Have at least 5 years experience administering a length of service award program as described in section 457 of the internal revenue code, or a deferred compensation program as provided for therein. The program administrator’s experience shall include administering at least one program that has a participation level of 1,000 or more individual members, multiple participating jurisdictions, and consolidated record keeping for all investment options offered.

Adm 95.12(1)(b) (b) Have marketing and enrollment services that include the following:

Adm 95.12(1)(b)1. 1. At least annual contacts to each participating municipality and VFF-EMT describing the program and the investment options offered by the program administrator.