Chapter Adm 95

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.

Adm 95.12(1)(b)2. 2. Presentations to all participating municipalities and VFF-EMT participants that include full disclosure of all direct and indirect fees and costs of the program as well as advantages and disadvantages of participating investment options offered by the program administrator.

Adm 95.12(1)(b)3. 3. Literature and forms regarding the program and the investment options offered by the program administrator to be distributed to all participating municipalities and VFF-EMT participants that are in a format approved by the department.

Adm 95.12(1)(c) (c) Have services that provide unlimited opportunities to increase or decrease contributions and to redirect contributions to other investment options offered by the program administrator.

Adm 95.12(1)(d) (d) Have accounting procedures and consolidated record keeping for account transactions that maintain all participating municipalities’ and VFF-EMT participants’ records and submits deposits, transfers, and withdrawals to the investment companies offering investment options under the program.

Adm 95.12(1)(e) (e) Have membership in good standing by the program administrator or the manager of any investment options offered in an organization customary in the program administrator’s or investment manager’s industry that provides protection against loss.

Adm 95.12(1)(f) (f) Have no litigation risks or involvement in pending regulatory action deemed by the department or the department to be material to the continued operations of the program administrator.

Adm 95.12(2) (2) The department shall consider the financial strength of a program administrator or an entity affiliated with the program administrator for purposes of operating a program, on the basis of its net worth and the ratio of net worth to present or projected assets under management.

Adm 95.12 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (1) (intro.), (b) 3., (f), (2) made under s. 13.92 (4) b) 6., Stats., Register December 2015 No. 720.

Adm 95.13 Adm 95.13 Program administration.

Adm 95.13(1) (1) A program administrator awarded a contract to provide a length of service award program shall sign a contract with the department in which the program administrator agrees to do all of the following:

Adm 95.13(1)(a) (a) Comply with all statutes, rules, and regulations governing the program and share pertinent information, such as municipal contributions and state matching funds, with the department and any other program administrator under contract with the department to ensure compliance with the state and federal law and regulations.

Adm 95.13(1)(b) (b) Provide the services set forth in s. Adm 95.12 (1) (b) and (c).

Adm 95.13(1)(c) (c) Obtain pre-approval by the department of the mandatory disclosures to participating municipalities set forth in s. Adm 95.12 (1) (b) 2.

Adm 95.13(1)(d) (d) At least annually, provide full disclosure to the department of all fees and commissions earned directly or indirectly on operations of the program by the program administrator, and other financial information relative to a VFF-EMT account maintained by a program administrator, including municipal and state contributions, forfeitures, and disbursements.

Adm 95.13(1)(e) (e) Provide, at the program administrator’s expense, an annual independently audited financial statement of the affiliated entity providing the investment or insurance plan to a participating municipality under the program to the department within 120 days following the end of each calendar year.

Adm 95.13(1)(f) (f) Submit to the department an acceptable contingency plan to address both data processing systems failures and administrative service interruptions.

Adm 95.13(1)(g) (g) Upon request, provide a copy of the fund prospectus and annual report for each investment option offered by the program administrator to participating municipalities and enrolled VFF-EMT participants.

Adm 95.13(1)(h) (h) Cooperate with other program administrators to provide for service credit portability between program administrators under s. Adm 95.09.

Adm 95.13(1)(i) (i) At least annually, provide statements to participating municipalities and enrolled VFF-EMT participants detailing contributions made on behalf of a VFF-EMT by a participating municipality, account balance information, and disclosure of all fees, commissions, and charges affecting that account’s earnings or balances.

Adm 95.13(1)(j) (j) Provide an annual report to all participating municipalities, VFF-EMT participants and the department illustrating the investment performance of all investment options offered.

Adm 95.13(1)(k) (k) Cooperate with any successor program administrator, including extending the term of the contract for a reasonable period of time as may be necessary, to ensure a smooth transition of program administrators.

Adm 95.13(1)(L) (L) Provide opinions of tax counsel or other legal counsel to the department as necessary.

Adm 95.13(1)(m) (m) Provide a set of procedures to the department and participating municipalities under contract with the program administrator, detailing the steps that a participating municipality must take when terminating its participation in the program.

Adm 95.13(2) (2) The program administrator, its agents, and the investment options offered, shall meet all applicable state and federal laws, rules and regulations including the internal revenue code, security and exchange commission regulations, and state and federal insurance laws and regulations.

Adm 95.13 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (1) (intro.), (a), (c), (f), (j), (L), (m) made under s. 13.92 (4) (b) 6., Stats., corrections in (1) (b), (c), (h) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720.

Adm 95.14 Adm 95.14 Participating municipality obligations.

Adm 95.14(1) (1) In fulfillment of its responsibility as a fiduciary of the program, a participating municipality shall review information provided by the program administrator including the mandatory disclosures described in s. Adm 95.12 (1) (b) 2.

Adm 95.14(2) (2) A participating municipality shall sign a contract with the program administrator for program services provided under s.16.25, Stats., and ch. Adm 95.

Adm 95.14(3) (3) A participating municipality shall sign a memorandum of understanding with the program administrator prior to selecting any investment option offered stating that all requirements and regulations pertinent to that option have been clearly explained by that program administrator and that the participating municipality has received an explanation by the program administrator or its representatives of the mandatory disclosures described in s. Adm 95.12 (1) (b) 2.

Adm 95.14 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (1) to (3) made under s. 13.92 (4) (b) 7., Stats., December 2015 No. 720.

Adm 95.15 Adm 95.15 Program termination. A participating municipality may terminate a program by adopting and filing a resolution to that effect with the department. The department shall promptly submit a copy of the resolution to the program administrator. A termination shall comply with all applicable statutes and rules, and the requirements of the program administrator and the department. All accounts of VFF-EMT participants in a terminated program shall be treated in the same manner as accounts in a program in which the sponsoring participating municipality ceased to exist as set forth in s. Adm 95.06 (1) (e).

Adm 95.15 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections made under s. 13.92 (4) (b) 6. and 7., Stats., Register December 2015 No. 720.

Adm 95.16 Adm 95.16 Appeals.

Adm 95.16(1) (1) Protest to municipality. A VFF-EMT may protest an issue of service credit or other matter affecting the VFF-EMT’s substantial interest under the program in writing to the sponsoring participating municipality. The participating municipality shall review the documentation and other submissions and make a determination in writing and return it to the protesting party within 30 days of the receipt of the written protest. The participating municipality may consult with the program administrator as required. Upon request, the department may review a participating municipality’s decision.

Adm 95.16(2) (2) Appeal to the department. An individual who has a substantial interest affected by a department decision may appeal in writing to the department within 30 days of the receipt of the participating municipality’s written determination. The department shall review the documentation and other submissions and make a determination in writing and return it to the appealing party within 90 days of the receipt of the written appeal. All decisions of the department shall be final.

Adm 95.16 History History: CR 01-123: cr. Register May 2002 No. 557, eff. 6-1-02; corrections in (1), (2) made under s. 13.92 (4) (b) 6., Stats., Register December 2015 No. 720.