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.

ETF 20.07 History History: Cr. Register, December, 1996, No. 492, eff. 1-1-97; correction in (2) (a) made under s. 13.93 (2m) (b) 4. and 7., Stats., Register, July, 1999, No. 523; CR 09-057: am. (6) Register May 2010 No. 653, eff. 6-1-10; CR 23-023: am. (3), (5) Register May 2024 No. 821, eff. 6-1-24.

ETF 20.08 ETF 20.08 Termination of marriage or domestic partnership for determination of beneficiary. For purposes of determining a beneficiary under s. 40.02 (8) (a) 2., Stats., a judgment, order or decree of divorce, legal separation or an annulment of the marriage terminates the marital relationship. A domestic partnership terminates as specified in s. ETF 20.10 (3) for the purposes of determining a beneficiary under s. 40.02 (8) (a) 2., Stats.

ETF 20.08 History History: EmR0938: emerg. cr. eff. 1-1-10; CR 10-004: cr. Register July 2010 No. 655, eff. 8-1-10; title created under s. 13.92 (4) (b) 2., Stats., Register July 2010 No. 655.

ETF 20.10 ETF 20.10 Domestic partner benefits.

ETF 20.10(1) (1) For the purposes of this section, “member” means any of the following persons:

ETF 20.10(1)(a) (a) Participant.

ETF 20.10(1)(b) (b) Annuitant.

ETF 20.10(1)(c) (c) Eligible employee.

ETF 20.10(1)(d) (d) Beneficiary.

ETF 20.10(1)(e) (e) Alternate payee.

ETF 20.10(1)(f) (f) Recipient of duty disability benefits under s. 40.65, Stats.

ETF 20.10(2) (2) 

ETF 20.10(2)(a) (a) For the purposes of the benefits authorized under ch. 40, Stats., a domestic partnership as defined in s. 40.02 (21d), Stats., becomes effective on the date that the department receives a completed and notarized Affidavit of Domestic Partnership form (ET-2371), except that a domestic partnership cannot become effective before January 1, 2010.

ETF 20.10(2)(c) (c) Registering as domestic partners under the provisions of ch. 770, Stats., does not establish a domestic partnership for the purposes of the benefits authorized in ch. 40, Stats.

ETF 20.10(2)(d) (d) Establishing a domestic partnership in another state does not establish a domestic partnership for the purposes of the benefits authorized in ch. 40, Stats.

ETF 20.10(3) (3) Once a domestic partnership becomes effective it remains in force until the earlier of the following dates:

ETF 20.10(3)(a) (a) The date on which the department receives a notarized Affidavit of Termination of Domestic Partnership form (ET-2372) signed by either the member or the domestic partner.

ETF 20.10(3)(b) (b) Based on evidence provided to the department, the date established to the department’s satisfaction that the domestic partnership no longer met all of the conditions in s. 40.02 (21d), Stats. Examples of no longer meeting the conditions include one of the domestic partners marrying another person or establishing a new domestic partnership with a different partner under sub. (2), or no longer sharing a common residence.

ETF 20.10(3)(c) (c) The date on which neither domestic partner is a member as defined in sub. (1).

ETF 20.10(3)(d) (d) The date determined by the court that a domestic partnership terminated.

ETF 20.10(3)(e) (e) The department may reject any Affidavit of Termination of Domestic Partnership (ET-2372) that is illegible or missing information necessary for benefit administration purposes. Any affidavit terminating a domestic partnership that is missing the name of either domestic partner, the signature of the domestic partner who is terminating the domestic partnership, or is not notarized shall be rejected, and shall have no force or effect. Except as provided in pars. (b), (c), and (d), for the purposes of the benefits authorized in ch. 40, Stats., the effective date of the termination of the domestic partnership shall be based on the date the department receives a completed, signed and notarized Affidavit of Termination of Domestic Partnership form (ET- 2372).

ETF 20.10(3)(f) (f) Terminating a domestic partnership created under the provisions of ch. 770, Stats., does not terminate a domestic partnership established under sub. (2) for the purposes the benefits authorized in ch. 40, Stats.

ETF 20.10(4) (4) Affidavits certifying or terminating a domestic partnership that are received after the date of death of either domestic partner are invalid, and shall have no force or effect.

ETF 20.10(5) (5) The domestic partner provisions in ss. 40.08 (8) (a) 4. and 40.23 (4) (e) 1. and (f), Stats., shall not apply if such provisions are inconsistent with any internal revenue code provisions that authorize and regulate the benefit plan.

ETF 20.10 Note Note: The Affidavit of Termination of Domestic Partnership form, ET-2372, 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: [phone] or toll free at [phone]. The forms also are available on the department’s website: etf.wi.gov.