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)(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(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 HistoryHistory: 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(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 HistoryHistory: 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 95.07Adm 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)(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)(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).