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ETF 20.02(3)(a)1. 1. A rehired annuitant who terminated participating employment prior to July 2, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22, Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department.
ETF 20.02(3)(a)2. 2. A rehired annuitant who terminated participating employment after July 1, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22, Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department. This subsection does not apply to a rehired annuitant who meets the requirements of s. 40.26 (1m) (a), Stats.
ETF 20.02(3)(a)3. 3. The rehired annuitant meets the requirements for suspension of the annuity under s. 40.26 (1m) (a), Stats.
ETF 20.02(3)(c) (c) An election filed pursuant to par. (a) 1. or 2. shall take effect on the first day of the month following its receipt by the department. The department shall suspend the annuity on the day prior to the effective date of the election, unless the department receives the rehired annuitant's written notice revoking the election prior to the effective date of the election.
ETF 20.02(3)(d) (d) A suspension of an annuity pursuant to par. (a) 3. shall take effect on the first day of the month following the date the annuitant is rehired.
ETF 20.02(4) (4) Employer reporting. Employers shall report to the department all rehired employees receiving an annuity from the Wisconsin retirement system, regardless of whether the employee qualifies as a rehired annuitant under this section and whether the employee's position meets the qualifications for inclusion under s. 40.22, Stats. Employers shall report rehired annuitants in the manner, form, and at the time requested by the department.
ETF 20.02 Note Note: A rehired annuitant or employer may obtain a copy of the “Rehired Annuitant Election" form, ET-2319, required by s. ETF 20.02 at no charge by writing to: department of employee trust funds, P.O. Box 7931, Madison, WI 53707-7931, or by calling: (608) 266-3285 or toll free at (877) 533-5020. The form also is available on the department's website: etf.wi.gov.
ETF 20.02 History History: Emerg. cr. eff. 7-1-83; cr. Register, October, 1983, No. 334, eff. 11-1-83; r. and recr. Register, October, 1992, No. 442, eff. 11-1-92; correction in (3) (a) 2. made under s. 13.93 (2m) (b) 7., Stats., Register, July, 1999, No. 523; am. (1) and (3) (a) 3., r. and recr. (2) and r. (3) (a) 2., (b), (4) and (5), Register, August, 2000, No. 536, eff. 9-1-00; CR 11-042: am. (1), cr. (2) (title), (3) (title), (4) Register July 2012 No. 679, eff. 8-1-12; CR 14-055: am. (2) (b), (c), r. and recr. (3) (a), am. (3) (c), cr. (3) (d) Register May 2015 No. 713, eff. 6-1-15; CR 19-126: r. (2) (c) Register May 2021 No. 785, eff. 6-1-21.
ETF 20.025 ETF 20.025Minimum retirement age.
ETF 20.025(1)(1)Regular retirement annuities and lump sums in lieu of an annuity. The earliest age at which a person may qualify to receive an annuity under s. 40.23 or 40.24, Stats., or a lump sum in lieu of an annuity under s. 40.25 (1), Stats., is the minimum retirement age.
ETF 20.025(2) (2) Separation benefits. An application for a lump sum benefit under s. 40.25 (2), Stats., must be received by the department before the applicant has reached minimum retirement age unless the applicant is eligible for a lump sum benefit under s. 40.23 (2m) (er) or 40.23 (3) (b), Stats.
ETF 20.025 Note Note: The term “minimum retirement age" currently is not used in ch. 40, Stats. or ETF administrative rules., except for ss. ETF 10.01 (3o) and 20.025 as proposed in this rule (CR 09-057). The term is defined in this rule to be consistent with s. 40.23 (1) (a) (intro.), Stats., which is implicitly referenced by s. 40.25 (1) (a), Stats., and with s. 40.25 (2), Stats.
ETF 20.025 History History: CR 09-057: cr. Register May 2010 No. 653, eff. 6-1-10; CR 14-055: am. (2) Register May 2015 No. 713, eff. 6-1-15.
ETF 20.0251 ETF 20.0251Exclusive benefit.
ETF 20.0251(1)(1)The Wisconsin retirement system is maintained for the exclusive benefit of participants and their beneficiaries.
ETF 20.0251(2) (2)No contributions or earnings on contributions may revert, and no contributions may be permitted to be returned to a participating employer, except as permitted by Revenue Ruling 91-4.
ETF 20.0251 Note Note: Revenue Ruling 91-4 provides for circumstances under which money contributed by a participating employer may be returned to the employer. A copy of the ruling may be obtained by writing: Superintendent of Documents, P.O. Box 979050, St. Louis, MO 63197-9000.
ETF 20.0251 History History: CR 13-004: cr. Register August 2013 No. 692, eff. 9-1-13.
ETF 20.03 ETF 20.03Annuity computations.
ETF 20.03(1)(1)For purposes of annuity computations, an applicant's age shall be determined to the nearest month.
ETF 20.03(2) (2)For purposes of determining maximum benefits under s. 40.23 (2), Stats., and accelerated benefits under s. 40.24 (4), Stats., except as provided to the contrary in s. ETF 20.35 (4) (c), the estimated OASDHI benefit shall be based on the following:
ETF 20.03 Note Note: 2007 Wis. Act 131 revised s. 40.24 (1) (e), Stats., for annuities effective after July 1, 2008 to remove the alternative provision terminating the temporary annuity portion of the benefit at death and thereby made the temporary annuity an annuity certain payable until the annuitant would have reached age 62. Once called “Social Security Integrated" or “integrated" annuities, these two-part annuity options are now known as accelerated annuity options. This rule (CR 09-057) updates the last remaining reference in the administrative rules to an “integrated" annuity benefit.
ETF 20.03(2)(a) (a) It shall be assumed that the employee has been in a position covered under OASDHI from the year in which age 30 was attained to the year of retirement or death, except that years in which earnings are reported under s. 40.05 (1) (a) 4., Stats., shall not be counted.
ETF 20.03(2)(b) (b) It shall be assumed that covered earnings increased from the year in which age 30 was attained to the year of retirement or death at a rate determined by the actuary to reflect changes in the OASDHI wage base and approximate average changes in earnings during that time.
ETF 20.03(2)(bm) (bm) With respect to accelerated annuity options under s. 40.24 (1) (e), Stats., or s. ETF 20.04 (3), that become effective on or after July 1, 2008, the temporary annuity portion is payable in all cases until the annuitant reaches, or would have reached, age 62, without regard for an earlier date of death. The actuary shall make all tables, other assumptions and calculations relevant to the accelerated annuity benefit accordingly.
ETF 20.03 Note Note: 2007 Wis. Act 131 revised s. 40.24 (1) (e), Stats., for annuities effective after July 1, 2008 to remove the alternative provision terminating the temporary annuity portion of the benefit at death and thereby made the temporary annuity an annuity certain payable until the annuitant would have reached age 62. This rule (CR 09-057) requires the actuary's assumptions, tables and calculations to take into account that the temporary portion of future accelerated annuity benefits will be an annuity certain.
ETF 20.03(2)(c) (c) The delayed retirement credit under federal social security regulations shall be applied to each year after age 65 and up to age 72.
ETF 20.03(2)(d) (d) Based upon the assumptions in pars. (a) to (c) and in accordance with the provisions of the federal social security act, the actuary shall prepare a table correlating the employee's age and final average earnings with a primary OASDHI benefit, adjusting the table as necessary to prevent, in most cases, assumed OASDHI benefits from exceeding actual OASDHI benefits.
ETF 20.03(2)(e) (e) Notwithstanding pars. (a) to (d), if the applicant furnishes the official social security award certificate or a letter from the social security administration which shows that the retirement or disability benefit that is first payable from the participant's OASDHI account at the time of application for Wisconsin retirement system benefits is or will be in a different amount, the amount certified by the social security administration shall be used in the benefit computation.
ETF 20.03(3) (3)The actuarial factors used in computing annuities for beneficiaries shall be the same as the factors used in computing retirement annuities. For purposes of computing a beneficiary accelerated payment annuity the beneficiary's estimated OASDHI benefit shall be the primary OASDHI benefit amount determined for the deceased participant pursuant to sub. (2).
ETF 20.03(4)(a)(a) When the earnings of a state elected official whose final average earnings are subject to s. 40.02 (33) (b) 1. or 2., Stats., are paid on a payroll schedule other than monthly, the final average earnings used to calculate benefits under ss. 40.23, 40.63 and 40.73 (1) (c), Stats., shall be calculated by multiplying the participant's hourly rate of pay at the time of termination of employment from state elected official service by 2,080, then dividing the result by 12.
ETF 20.03(4)(b) (b) The final average earnings calculated under par. (a) shall not be used to calculate benefits based on creditable service granted in any category of employment other than that as a state elected official.
ETF 20.03 Note Note: This rule (CR 09-057) codifies the department's long-standing practice for calculating the final average earnings for state elected officials and ensures the practice is consistent for calculating retirement annuities, disability annuities, and death benefits.
ETF 20.03 History History: Renum. from ETF 7.01 (2), 7.03 and 7.06 and am. Register, December, 1983, No. 336, eff. 1-1-84; r. and recr. (2) (a) and (b), Register, December, 1990, No. 420, eff. 1-1-91; CR 01-096: am. (3), Register December 2001 No. 552, eff. 1-1-02; CR 09-057: am. (2) (intro.), cr. (2) (bm) and (4) Register May 2010 No. 653, eff. 6-1-10; correction in (2) (intro.) made under s. 13.92 (4) (b) 7., Stats., Register May 2021 No. 785; CR 23-023: am. (1) Register May 2024 No. 821, eff. 6-1-24.
ETF 20.04 ETF 20.04Optional forms of annuity. Pursuant to s. 40.24, Stats., a participant may elect one of the optional annuity forms prescribed in this section in lieu of an option prescribed under s. 40.24, Stats.:
ETF 20.04(1) (1)A joint and survivor annuity with payments reduced 25% effective either with the payment for the month in which the participant dies, or effective with the payment for the month after the month in which the named survivor who was designated by the participant in the original application for an annuity dies.
ETF 20.04(2)(a)(a) A joint and survivor annuity payable for the life of the annuitant, with a guarantee period of at least 180 monthly payments, and after the death of the annuitant continued at 100% for the life of the named survivor who was designated by the participant as the named survivor in the original application for the annuity.
ETF 20.04(2)(b) (b) The participant may designate a beneficiary or beneficiaries as provided in s. 40.02 (8) (a) 1., Stats., to receive the balance of payments due in the event of the death of both the participant and named survivor before 180 monthly payments have been made. The participant may change the designation of the beneficiary.
ETF 20.04(2)(c) (c) A named survivor or beneficiary receiving a deceased participant's annuity payments under this subsection, may designate a beneficiary or beneficiaries as provided in s. 40.02 (8) (a) 1., Stats., and thereafter change his or her designation of the beneficiary of any remaining guaranteed monthly payments.
ETF 20.04(2)(d) (d) In the event of the death of the named survivor who is receiving continued benefits after the death of the participant, but prior to payment of 180 monthly benefits, the remainder of the 180 monthly payments shall continue to the named survivor's designated beneficiary, or in the absence of a designated beneficiary or the death of all the named survivor's designated beneficiaries prior to the death of the named survivor, payment shall be made under the named survivor's standard sequence as set forth in s. 40.02 (8) (a) 2., Stats.
ETF 20.04(2)(e) (e) In the event of the death of the named survivor prior to the death of the participant, the remainder of the 180 monthly payments shall continue to the participant's designated beneficiary, or in the absence of a beneficiary designation or the death of all the designated beneficiaries prior to the death of the participant, payment shall be made under the participant's standard sequence as set forth in s. 40.02 (8) (a) 2., Stats.
ETF 20.04(2)(f) (f) In the event of the death of the beneficiary after becoming entitled to receive monthly payments but before receipt of the remainder of the guaranteed 180 monthly payments, the then present value of the annuity shall be paid, in lieu of the continuation of monthly payments, pursuant to s. 40.73 (2) (b) 3., Stats., as a death benefit to the beneficiary's designated beneficiary, or in the absence of a beneficiary designation or the death of all the beneficiary's designated beneficiaries prior to the death of the beneficiary, the then present value of the annuity shall be paid under the beneficiary's standard sequence as set forth in s. 40.02 (8) (a) 2., Stats.
ETF 20.04(2)(g) (g) In the event of the death of both the named survivor and all the participant's designated beneficiaries prior to being entitled to receive benefits, the remaining monthly payments shall continue pursuant to the participant's standard sequence as set forth under s. 40.02 (8) (a) 2., Stats., if the participant's death occurs before 180 monthly payments have been made.
ETF 20.04 Note Note: The definition of “beneficiary" was affected by 2007 Wis. Act 131. The term “named survivor" was first used and defined by 1997 Act 110, and replaced the term “beneficiary" in some cases. In reviewing the existing administrative rules using the term, to make sure the usage remained logical, correct and consistent with the new definition, the department found three provisions that needed amendment, ss. ETF 10.70 (4), 10.70 (5) (b) 1. and 20.04 (2). This rule (CR 09-057) amends the current rule describing the joint-and-surviving annuity option with 180-payment guarantee to use the term “beneficiary" correctly.
ETF 20.04(3) (3)An annuity payable under sub. (1) or (2) plus an accelerated payment annuity as determined under s. 40.24 (1) (e), Stats.
ETF 20.04(4) (4)A life annuity with a number of guaranteed payments equal to the number of full calendar months in the life expectancy of the annuitant as determined under the tables at 26 CFR 1.401 (a) (9) - 9 as in effect on the date when the annuity begins.
ETF 20.04 Note Note: This rule (CR 09-057) concerns the optional forms of an annuity and updates the existing rule to better reflect ongoing changes in federal regulations and to more clearly state that the number of guaranteed payments is to equal the number of full calendar months in the annuitant's life expectancy.
ETF 20.04 History History: Cr. Register, November, 1982, No. 323, eff. 12-1-82; am. (intro.), renum. (2) to be (3) and am., cr. (2), Register, May, 1987, No. 377, eff. 11-1-87; cr. (4), Register, December, 1996, No. 492, eff. 1-1-97; CR 01-096: am. (1), (2) (a) to (e) and (g) and (3), Register December 2001 No. 552, eff. 1-1-02; CR 09-057: am. (2) (b) to (g) and (4) Register May 2010 No. 653, eff. 6-1-10; correction in (2) (c) made under s. 13.92 (4) (b) 7., Stats., Register May 2010 No. 653; CR 19-126: am. (4) Register May 2021 No. 785, eff. 6-1-21.
ETF 20.045 ETF 20.045Changes to optional form of payment.
ETF 20.045(1)(1)Changing the form of payment from a lump sum payment under s. 40.25 (1) or (4), or 40.73 (1) (a), Stats., to an annuity under s. 40.24 (1) or 40.73 (3), Stats., or from an annuity to a lump sum payment, is subject to the option change deadline specified in s. 40.24 (4), Stats.
ETF 20.045(2)(a)(a) If a participant, alternate payee or beneficiary has made a timely request under sub. (1) to change from a lump sum payment to a monthly annuity, the effective date of the annuity shall be determined based on the original date on which the department received the original application for benefits.
ETF 20.045(2)(b) (b) If the department receives a timely payment option change request after the lump sum payment has already been issued, or receives it too late to prevent the payment from being issued, the applicant must return the payment in full within 30 calendar days after the date on which the department received the option change request. If the lump sum payment is not returned within the 30-day period, the option change request is null and void.
ETF 20.045(2)(c) (c) The department shall not commence making annuity payments before the department has received the returned lump sum payment.
ETF 20.045(3) (3)If a participant, alternate payee or beneficiary has made a timely request under sub. (1) to change from a monthly annuity to a lump sum payment after one or more monthly payments have been issued, or if the department receives the option change request too late to prevent a monthly payment from being issued, the amount of the annuity payments that would have been paid under the terminated annuity if the annuity had been a straight life annuity shall be deducted from the lump sum payment that would otherwise have been payable.
ETF 20.045 Note Note: This rule (CR 09-057) codifies the department interpretation that the deadline for making a change to an optional form of payment is 60 days after the date on which the first annuity check is issued or funds are otherwise transferred. If the request for a payment option change is received by the department too late to prevent the lump sum payment, the applicant has 30 calendar days from the date of the request to return the payment in full.
ETF 20.045 Note If the request is received too late to prevent issuance of one or more monthly payments, the value of the payments issued shall be deducted from the lump sum payment.
ETF 20.045(4) (4)Subject to the restrictions in s. 40.24 (7) (a), Stats., a participant's request to change the designation of a named survivor to a different named survivor shall be subject to the deadline specified in s. 40.24 (4), Stats., for changing the optional form of payment selected.
ETF 20.045 History History: CR 09-057: cr. Register May 2010 No. 653, eff. 6-1-10; CR 11-040: cr. (4) Register July 2012 No. 679, eff. 8-1-12.
ETF 20.05 ETF 20.05Accelerated payment annuity options.
ETF 20.05(1)(1)A participant, alternate payee or beneficiary shall not be eligible for the accelerated payment annuity if the reduced annuity payable for life in the normal form under s. 40.24 (1) (e), Stats., would be equal to or less than $129 per month for a benefit with an effective date in calendar year 2001 or, for a benefit with an effective date in a subsequent calendar year, the monthly amount applied under this section for the previous calendar year increased by the salary index, as defined in s. 40.02 (52), Stats., ignoring fractions of the dollar.
ETF 20.05(2) (2)Pursuant to s. 40.03 (2) (k), Stats., the department will assume that the primary OASDHI benefit, as defined in s. 40.02 (44), Stats., for a person eligible to receive a beneficiary annuity and selecting an option payable under s. 40.24 (1) (e), Stats., will be based on the work record of the participant from whose account the benefit is being paid.
ETF 20.05 History History: Cr. Register, June, 1979, No. 282, eff. 1-1-80; cr. (2), (1) renum. from ETF 7.02 (1) and am., Register, November, 1982, No. 323, eff. 12-1-82; am. (1), Register, December, 1987, No. 384, eff. 1-1-88; CR 01-096: am. (1) and (2), Register December 2001 No. 552, eff. 1-1-02.
ETF 20.055 ETF 20.055Spouse's or domestic partner's signature on a benefit application. Documentation of inability to obtain a spouse's or domestic partner's signature on an annuity application as required under s. 40.24 (7) (a) or s. 40.25 (3m), Stats., or on a separation benefit application as provided in s. 40.25 (3m), Stats., shall be accepted for any of the following reasons:
ETF 20.055(1)(a)(a) The spouse or domestic partner is incompetent as defined under s. 54.10 (3), Stats., and a copy of the court order appointing the spouse's or domestic partner's guardian is submitted to the department.
ETF 20.055(1)(b) (b) The guardian's signature shall be required on the annuity application in lieu of the spouse's or domestic partner's signature if the participant chooses an annuity option other than an option specified under s. 40.24 (7) (a) or 40.25 (1) (a), Stats.
ETF 20.055(1)(c) (c) The spouse's, domestic partner's or guardian's signature is not required when the participant is only eligible for a single sum benefit payable under s. 40.25 (1) (a), Stats.
ETF 20.055(2) (2)The participant certifies, on a form provided by the department, that the participant does not now know and has not known the whereabouts of the spouse or domestic partner for at least the 90 days immediately prior to the date the application is signed, or the participant provides evidence to the department's satisfaction that the spouse's or domestic partner's signature is otherwise not obtainable.
ETF 20.055 Note Note: Section ETF 20.055 (2) requires a form which can be obtained at no charge by writing to: department of employee trust funds, P.O. Box 7931, Madison, WI 53707-7931, or by calling: (608) 266-3285 or toll free at (877) 533-5020.
ETF 20.055(3) (3)The requirements in s. 40.24 (7) (a) (intro.) and (b), Stats., and in s. 40.25 (3m), Stats., as it applies to s. 40.25 (1) (b), Stats., related to the requirement for the domestic partner's signature on benefit applications, shall not apply if the participant is prohibited under the internal revenue code from selecting a joint and survivor annuity with the domestic partner as the named survivor, based on the participant's and domestic partner's respective ages.
ETF 20.055 History History: Cr. Register, September, 1986, No. 369, eff. 10-1-86; EmR0938: emerg. am. eff. 1-1-10; CR 10-004: am. Register July 2010 No. 655, eff. 8-1-10; CR 10-137: am. Register August 2011 No. 668, eff. 9-1-11.
ETF 20.06 ETF 20.06Early retirement reduction factors. Pursuant to s. 40.23 (2), Stats., this section applies only to participants who are not participating employees after March 9, 1984. In computing a formula annuity in the normal form beginning prior to the normal retirement date of a participant, there shall be a .5% reduction for each month the participant's age is under 65 but at least 60 and a .4% reduction for each month the participant's age is under 60.
ETF 20.06 History History: Cr. Register, June, 1979, No. 282, eff. 1-1-80; renum. from ETF 7.02 (2), Register, November, 1982, No. 323, eff. 12-1-82; am. Register, March, 1986, No. 363, eff. 4-1-86.
ETF 20.07 ETF 20.07Annuity options — automatic distributions.
ETF 20.07(1)(1)When the department begins to distribute an account under the provisions of s. 40.23 (4) (c), Stats., the benefit shall include the amount, if any, which can be provided by accumulated employer and employee required and additional contributions credited to the account. The department may not distribute a participating employee's account under this section.
ETF 20.07(2) (2)The benefit shall be paid in the first of the following forms that applies:
ETF 20.07(2)(a) (a) For benefits payable solely from the participant's additional contribution accumulations under s. 40.05 (1) (a) 5., Stats., or if the amount of the annuity in the normal form based on all undistributed balances in the account is less than the amount determined under s. 40.25 (1) (a), Stats., a lump sum payment.
ETF 20.07(2)(b) (b) If the participant's or alternate payee's age on the birthday which occurs during the year that the distribution begins is less than 72, the option specified in s. 40.24 (1) (c), Stats.
ETF 20.07(2)(c) (c) If the participant's or alternate payee's age on the birthday which occurs during the year that the distribution begins is 72 or more, except as provided in par. (d), the option specified in s. ETF 20.04 (4).
ETF 20.07(2)(d) (d) If the number of guaranteed payments determined under s. ETF 20.04 (4) is less than 60, a lump sum payment equal to the present value of the annuity.
ETF 20.07(3) (3)The effective date of the automatic distribution paid under sub. (2) shall be January 1 of the year in which the participant attains or would have attained the age provided in section 401 (a) (9) of the Internal Revenue Code, or January 1 of the year following the year in which the participant retires, if later. Standard sequence under s. 40.02 (8) (a) 2., Stats., shall become effective with regard to beneficiaries of death benefits under ss. 40.71 and 40.73, Stats., on the effective date of the automatic distribution.
ETF 20.07(4) (4)The participant or alternate payee may not cancel distributions under this section, except as provided in sub. (5). Subject to the requirements of the internal revenue code, the participant or alternate payee may change the optional form of payment as provided under s. 40.24 (4), Stats.
ETF 20.07(5) (5)The department shall distribute the account as specified in this section unless the department receives the participant's or alternate payee's application for the benefit on a form provided by the department. The application may specify a deferred effective date which may not be later than March 1 of the calendar year after the year in which participant attains the age provided in section 401 (a) (9) of the Internal Revenue Code, or March 1 of the calendar year following the year in which the participant retires, if later. For alternate payees of deceased participants, the deferred effective date may not be later than March 1 of the calendar year after the participant would have attained the age provided in section 401 (a) (9) of the Internal Revenue Code. The department must receive the application specifying a deferred benefit effective date on or after January 1 of the year before the year in which the participant attains (or, for alternate payees of deceased participants, would have attained) the age provided in section 401 (a) (9) of the Internal Revenue Code, but no later than the deadline to request cancellation provided under s. ETF 20.20 (3) or (4) with respect to the benefit which is being automatically distributed.
ETF 20.07 Note Note: Federal regulations require that a distribution from a qualified retirement plan begin no later than April 1 of the year following the year in which the participant would have attained the age provided in section 401 (a) (9) of the Internal Revenue Code or retires, whichever is later. A form specifying a requested annuity effective date, form ET-4934, is available from the department of employee trust funds at no charge.
ETF 20.07(6) (6)If the participant or alternate payee submits a waiver of a lump sum benefit under s. 40.08 (3), Stats., and the department receives it on or before the deadline specified in s. ETF 20.20 (3) or (4), the department shall defer the automatic distribution during the waiting period before the waiver effective date. The department shall not defer automatic distribution of monthly annuity benefits if a waiver is filed, but shall continue to make monthly payments until the waiver takes effect.
ETF 20.07 Note Note: This rule (CR 09-057) amends ss. ETF 20.07 (6) and 60.53 (1) (c) to conform to the new effective date for waivers in s. 40.08 (3), Stats., as affected by 2007 Wis. Act 131.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.