ETF 10.64 History
History: Renum. from ETF 4.02 (2) and am.,
Register, December, 1982, No. 324, eff. 1-1-83; am. (1) and cr. (2),
Register, August, 1984, No. 344, eff. 9-1-84; am. (1) and cr. (3),
Register, October, 1986, No. 370, eff. 11-1-86;
CR 23-023: am. (1) Register May 2024 No.821, eff. 6-1-24; correction in (1) made under s. 35.17, Stats., Register May 2024 No. 821.
ETF 10.65
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.
ETF 10.65 Note
Note: 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.
ETF 10.65 History
History: Cr.
Register, June, 1998, No. 510, eff. 7-1-98; correction in (2) (b) made under s. 13.93 (2m) (b) 7., Stats.,
Register, June, 1998, No. 510;
CR 13-004: renum. (1) (intro.) to 10.65 and am., r. (1) (a) to (f), (2), (3)
Register August 2013 No. 692, eff. 9-1-13.
ETF 10.70
ETF 10.70 Individual personal information. ETF 10.70(1)(1)
“Individual personal information" means all information in any individual record of the department, including the date of birth, earnings, contributions, interest credits, beneficiary designations, creditable service, marital or domestic partnership status, address, and social security number, but does not include information in any statistical report, other report or summary in which individual identification is not possible.
ETF 10.70(2)
(2) Individual personal information may be disclosed as required for the proper administration of benefit programs under ch.
40, Stats., including discussion of this information in any meeting of any board created under s.
15.16 or
15.165, Stats., or disclosure in any written record of the board proceedings.
ETF 10.70(3)(a)(a) Pursuant to s.
40.07 (1m) (a), Stats., an individual's personal information may be disclosed, except as otherwise prohibited, upon proper identification, to that individual or the duly authorized personal representative of that individual in person, by telephone, or in writing.
ETF 10.70(3)(b)
(b) Except as provided in par.
(d), an individual's authorization to release information to a personal representative shall be in writing, signed, and dated and shall refer specifically to the records in this department.
ETF 10.70(3)(c)
(c) A written authorization under par.
(b) which does not contain an expiration date shall be deemed to have expired 6 months following the date the authorization was signed.
ETF 10.70(3)(d)
(d) The secretary of the department, or specific departmental employees designated by the secretary, may authorize disclosure of information without written authorization when urgent circumstances exist which warrant an exception to normal procedures and when the person to whom the information is to be given is otherwise authorized to receive it.
ETF 10.70(4)
(4) In case of death, disabling injury, or disabling disease, the department may disclose individual personal information only to any of the following, as identified by the department:
ETF 10.70(4)(a)
(a) The legal representative of the individual whose record is the subject of the inquiry.
ETF 10.70(4)(d)
(d) The duly authorized representative of the beneficiary or the named survivor.
ETF 10.70(4)(e)
(e) The legal representative of the deceased individual's estate.
ETF 10.70 Note
Note: The definition of “beneficiary" was affected by
2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss.
ETF 10.70 (4),
10.70 (5) (b) 1. and
20.04 (2). This rule (
CR 09-057) amends the current rule allowing disclosure of confidential personal information in case of death, disabling injury or disease, to clarify that disclosure to a beneficiary may be made only after the participant has died, since only then can the actual beneficiary be determined. The amendment will also help safeguard the confidential information of living participants.
ETF 10.70(5)
(5) Notwithstanding sub.
(3), disclosure of an individual's beneficiary designation shall only be made under any of the following circumstances:
ETF 10.70(5)(a)
(a) While the individual is living, to the individual or to his or her duly authorized representative, upon request.
ETF 10.70(5)(b)1.
1. Upon request, to the personal representative of the individual's estate, to the beneficiary of the individual under s.
40.02 (8), Stats., as identified by the department, or to the duly authorized representative of the personal representative or that beneficiary;
ETF 10.70 Note
Note: The definition of “beneficiary" was affected by
2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss.
ETF 10.70 (4),
10.70 (5) (b) 1. and
20.04 (2).
ETF 10.70 NoteThis rule (
CR 09-057) amends the current rule allowing disclosure of a deceased individual's confidential personal information to clarify that the persons who may request that information are the personal representative of the estate, the decedent's beneficiary or a duly authorized representative of either of them.
ETF 10.70(5)(b)2.
2. To an insurance carrier or administrator of benefits under ch.
40, Stats., or predecessor as necessary for proper payment of benefits.
ETF 10.70(5)(d)
(d) Nothing in this subsection shall be construed to prohibit the department from communicating with the individual or the individual's guardian about the individual's beneficiary designation at the department's initiative as necessary for the proper administration of the department.
ETF 10.70(6)
(6) Nothing in this section shall require the department to disclose individual personal information if in the judgement of the department the requestor has not provided adequate evidence of identity or proper authorization to receive the information.
ETF 10.70 History
History: Cr.
Register, June, 1983, No. 330, eff. 7-1-83; r. and recr. (5),
Register, October, 1992, No. 442, eff. 11-1-92; am. (5) (a) and (b) 1., cr. (5) (d) and (6),
Register, January, 1996, No. 481, eff. 2-1-96; correction in (3) (a) made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609;
CR 09-057: am. (4) and (5) (b), 1.
Register May 2010 No. 653, eff. 6-1-10;
EmR0938: emerg. am. (1), eff. 1-1-10;
CR 10-004: am. (1)
Register July 2010 No. 655, eff. 8-1-10;
CR 16-033: renum. (4) to (4) (intro.), (a), (b), (d), (e) and am., cr. (4) (c)
Register April 2017 No. 736, eff. 5-1-17; correction in (4) (intro.) made under s. 35.17, Stats.,
Register April 2017 No. 736.
ETF 10.71(1)(1)
The department shall provide a party to an appeal under ch.
ETF 11, or a party to department proceedings under s.
227.42, Stats., with a copy of the transcript of any proceedings upon request and payment of a fee. The party shall make the request for the transcript in writing and pay a fee as follows:
ETF 10.71(1)(a)
(a) For an existing written transcript, a $5.00 flat charge plus $1.00 for each page of the transcript for single copies.
ETF 10.71(1)(b)
(b) For other electronic record, the reasonable cost of the medium and copying.
ETF 10.71(2)
(2) One free copy of the transcript shall be provided to any party who establishes to the satisfaction of the department, that the payment of a transcript fee would prove to be an unreasonable financial burden due to the party's lack of financial resources.
ETF 10.71 History
History: Cr.
Register, July, 1977, No. 259, eff. 8-1-77; renum. from ETF 3.02 and am. (1) (intro.) and (2),
Register, June, 1983, No. 330, eff. 7-1-83; r. and recr. (1) (intro.), am. (1) (a), cr. (1) (c) to (e),
Register, June, 1992, No. 438, eff. 7-1-92;
CR 11-040: am. (1) (a), r. (1) (b), (c), (d), renum. (1) (e) to be (1) (b)
Register July 2012 No. 679, eff. 8-1-12.
ETF 10.72
ETF 10.72 Fee for search of historical records. Individuals and employers may be charged an administrative fee of $5.00 for information concerning an account or record which is not readily available and which requires a search of historical records, either within the department or at the state records center. This charge shall not apply for searches required by s.
40.285 (2) (d), Stats.
ETF 10.72 History
History: Cr.
Register, April, 1978, No. 268, eff. 5-1-78; renum. from ETF 3.03 am.,
Register, June, 1983, No. 330, eff. 7-1-83; correction made under s. 13.93 (2m) (b) 7., Stats.,
Register July 2005 No. 595.
ETF 10.75(1)(1)
As used in this section, “power of attorney" includes all of the following:
ETF 10.75(1)(b)
(b) A uniform statutory power of attorney as defined under and containing the language required in a uniform statutory power of attorney act enacted by a jurisdiction other than the state of Wisconsin, provided the power of attorney meets the requirements of and does not conflict with s.
244.61, Stats.
ETF 10.75(1)(d)
(d) A durable power of attorney as defined under and containing the language required in a uniform durable power of attorney act enacted by a jurisdiction other than the state of Wisconsin, provided the power of attorney meets the requirements of and does not conflict with s.
244.02 (3), Stats.
ETF 10.75(1)(e)
(e) A person's common law authorization, whether durable or non-durable, to act as the person's agent under a power of attorney.
ETF 10.75(1m)(a)(a) A power of attorney document signed before September 1, 2010, is presumed to be non-durable unless the power of attorney document specifies that it is durable.
ETF 10.75(1m)(b)
(b) A power of attorney document signed on or after September 1, 2010, is presumed to be durable unless the power of attorney document specifies that it is non-durable.
ETF 10.75(2)
(2) The department or the Wisconsin deferred compensation program administrator, as applicable, shall accept the agent's signature in lieu of the principal's signature for all transactions for which the department or the Wisconsin deferred compensation program administrator requires the principal's signature, provided that all of the following conditions are met:
ETF 10.75(2)(a)
(a) The department or the Wisconsin deferred compensation program administrator, as applicable, received either the original of the power of attorney which is dated and signed by the person granting the power of attorney, or a legible facsimile copy or e-mail attachment, subject to s.
ETF 10.82. The department or the Wisconsin deferred compensation program administrator, as applicable, may require additional documentation deemed necessary to verify that the power of attorney remains in effect.
ETF 10.75(2)(b)
(b) The appointment under power of attorney has not terminated or expired.
ETF 10.75(2)(c)
(c) The powers delegated under the power of attorney include authority to make the transaction authorized by the agent.
ETF 10.75(2)(d)
(d) If requested by the department or the Wisconsin deferred compensation program administrator, the agent certifies that he or she does not have knowledge of the termination of the appointment, the principal's death, or if applicable, the principal's incapacitation. If the department or the Wisconsin deferred compensation program administrator requests such certification, and the agent does not provide the certification as requested, the department or the Wisconsin deferred compensation program administrator may decline to act upon the request.
ETF 10.75(2)(e)
(e)
If the power of attorney is conditioned on the incapacitation of the principal, upon request of the department or the Wisconsin deferred compensation program administrator the agent provides evidence satisfactory to the department or the Wisconsin deferred compensation program administrator that the principal has become incapacitated. In this paragraph, “incapacity” has the meaning given in s.
244.02 (7), Stats.
ETF 10.75(2)(f)
(f) Subject to par.
(c), the department and the Wisconsin deferred compensation program administrator, as applicable, shall treat as valid any beneficiary designation received prior to the principal's death that is signed by the agent, without regard to the date on which the power of attorney was executed by the principal or the date on which the department or the Wisconsin deferred compensation program administrator receives the beneficiary designation form, provided that the agent signed the beneficiary designation on or after the date on which the principal executed the power of attorney granting that authority to the agent.
ETF 10.75(3)(a)(a) The department or the Wisconsin deferred compensation program administrator, as applicable, shall review acknowledged power of attorney documents for technical completeness, and will reject any that are technically deficient within 10 days after receipt by the department.
ETF 10.75(3)(b)
(b) The department and the Wisconsin deferred compensation program administrator, as applicable, shall not honor transaction requests by the agent for which the power of attorney document does not grant authority to the agent, regardless of whether the agent's request is rejected within 10 days after the department received the agent's request.
ETF 10.75(3)(c)
(c) The effective dates of certain transactions are based on the receipt date of either the transaction request or certain documents, such as a benefit application. If the department receives such a transaction request from the agent, but either has not received the power of attorney or the department requests certification under sub.
(2) (d), the department must receive the requested certification or the power of attorney within 30 days after the department's notification to the agent that the power of attorney or certification is required. If the department receives the certification or power of attorney within 30 days, the effective date of the transaction requested will be based on the original date on which the department received the transaction request.
ETF 10.75(3)(d)
(d) Paragraph
(c) shall not apply if the principal executed the power of attorney after the date on which the department received the transaction request.
ETF 10.75(3)(e)
(e) A document signed by the agent prior to the date on which the power of attorney becomes effective shall have no force or effect.
ETF 10.75(4)(a)(a) If the principal has granted joint power of attorney to co-agents, the department or the Wisconsin deferred compensation program administrator, as applicable, shall require the signature of each agent on any transaction that requires the principal's signature.
ETF 10.75(4)(b)
(b) If the principal has granted separate power of attorney to more than one agent, each with independent authority, the department and the Wisconsin deferred compensation program administrator, as applicable, shall honor transaction requests signed by any single agent, subject to sub.
(2) (c).
ETF 10.75(4)(c)
(c) If agents under par.
(b) request to execute conflicting transactions, the department or the Wisconsin deferred compensation program administrator, as applicable, may decline to act upon the requests of one or more of the agents if it is determined to be in the best interests of the principal.
ETF 10.75(5)
(5) The department or the Wisconsin deferred compensation program administrator, as applicable, may decline to act upon the request of an agent acting under an alleged power of attorney if there is reason to believe that the purported agent is not the appointed person, the appointment is not in effect, the authority of the power of attorney does not extend to the particular transaction, or the power of attorney is otherwise defective.
ETF 10.75(6)(a)(a) Unless otherwise specified in the power of attorney, if the agent is the principal's spouse or domestic partner as defined in s.
770.01 (1), Stats., the power of attorney terminates if an action is filed for the dissolution of the agent's marriage to the principal or the domestic partnership of the principal and agent is terminated.
ETF 10.75(6)(b)
(b) Unless otherwise specified in the power of attorney, if the agent is the principal's domestic partner as defined in s.
40.02 (21c), Stats., the power of attorney does not automatically terminate if only the domestic partnership as defined in s.
40.02 (21d), Stats., terminates.
ETF 10.75 History
History: Cr.
Register, September, 1986, No. 369, eff. 10-1-86; r. and recr.
Register, December, 1996, No. 492, eff. 1-1-97;
CR 04-104: am. (2) (a)
Register July 2005 No. 595, eff. 8-1-05;
CR 10-138: r. and recr.
Register August 2011 No. 668, eff. 9-1-11;
CR 23-023: am. (2) (e) Register May 2024 No. 821, eff. 6-1-24; correction in (2) (e) made under s. 35.17, Stats., Register May 2024 No. 821.
ETF 10.78
ETF 10.78 Guardianship requirements. ETF 10.78(1)(1)
When the amount of a single sum benefit payment to a minor, as defined under s.
54.01 (20), Stats., or incompetent, as described in s.
54.10 (3), Stats., exceeds $5,000, or when an annuity or disability annuity is payable, payment shall be made by the department to the court appointed guardian, for the benefit of the minor or incompetent, upon receipt of a certified copy of the letters of appointment. Letters of appointment shall be certified within the past 6 months. If the minor is married and has not been adjudged to be incompetent, the department shall make the payment to the minor.
ETF 10.78(2)
(2) If a guardianship is identified prior to payment, payment shall be made to the guardian, for the benefit of the minor or incompetent, upon receipt of a certified copy of the letters of appointment.
ETF 10.78(3)
(3) If there is a guardian of the estate and another guardian of the person, payment shall be made to the guardian of the estate.
ETF 10.78 History
History: Cr.
Register, September, 1986, No. 369, eff. 10-1-86; corrections in (1) made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609;
EmR0938: emerg. r. (2), eff. 1-1-10;
CR 10-004: r. (2)
Register July 2010 No. 655, eff. 8-1-10; correction in (3) made under s. 13.92 (4) (b) 7., Stats.,
Register July 2010 No. 655;
CR 11-040: am. (1), renum. (3), (4) to be (2), (3)
Register July 2012 No. 679, eff. 8-1-12.
ETF 10.79
ETF 10.79 Reasonable efforts to locate benefit payees. ETF 10.79(1)(1)
The department shall make reasonable efforts to maintain current addresses on file for participants, other than for participating employees under s.
40.02 (46), Stats., alternate payees, beneficiaries or other potential benefit recipients. These efforts shall include, but shall not be limited to, the following:
ETF 10.79(1)(a)
(a) Require participating employers to report a current address for all terminating participants.
ETF 10.79(1)(b)
(b) Request social security numbers and addresses for all named beneficiaries on the departmental beneficiary designation form.
ETF 10.79(1)(c)
(c) Initiate a minimum of one written contact per year to alternate payees and participants, other than participating employees and annuitants, which may be accomplished by sending those persons an annual statement of account or benefit statement.
ETF 10.79(1)(d)
(d) Publish an article annually in the departmental participant newsletter communicating the importance of notifying the department of address changes.
ETF 10.79(2)
(2) Before considering a benefit abandoned under s.
40.08 (8), Stats., the department shall make reasonable efforts to locate participants, alternate payees and beneficiaries except those persons whose accounts meet the conditions specified in s.
40.08 (8) (f), Stats. Reasonable efforts to locate potential benefit payees may include, but are not limited to:
ETF 10.79(2)(a)
(a) Seek current address information for potential benefit payees through locator services available from the social security administration, internal revenue service or other federal or state agencies.
ETF 10.79(2)(b)
(b) Seek current address information for potential benefit payees through private company data bases or locator services.
ETF 10.79(2)(c)
(c) Publish the names of potential benefit payees in the official state newspaper with instructions for contacting the department for application information. This paragraph shall not apply to accounts that meet the conditions specified in s.
40.08 (8) (f), Stats.
ETF 10.79 History
History: Cr.
Register, June, 1998, No. 510, eff. 7-1-98.
ETF 10.82
ETF 10.82 Receipt by the department. ETF 10.82(1)(1)
Date of receipt or filing; nonbusiness hours and holidays excluded. ETF 10.82(1)(a)(a) Except as otherwise specifically provided in par.
(am) for a facsimile or electronic mail, the date a document is received by, or filed with, the department is the date the original document is physically received at the department at its offices during regular business hours as provided under s.
230.35 (4) (f), Stats., regardless of the date the document was mailed or otherwise intended to be transmitted to the department and regardless of any mishandling or misdirection by the U.S. postal service or any other agency or person. A document which arrives at the department's offices after 4:30 p.m. Monday through Friday or on a Saturday, Sunday or holiday as defined by s.
230.35 (4) (a), Stats., is deemed received by the department at 7:45 a.m. on the next day on which the department's offices are regularly open for business as provided under s.
230.35 (4) (f), Stats.
