40.02(17)(n)(n) Notwithstanding par. (d), each participant who is a county jailer and who is classified as a protective occupation participant shall be granted creditable service as a protective occupation participant for all covered service as a county jailer that was earned on or after January 1, 2024, but may not be granted creditable service as a protective occupation participant for any covered service as a county jailer that was earned before January 1, 2024, unless that service was earned while the participant was classified under sub. (48) (a) and s. 40.06 (1) (d) as a protective occupation participant. 40.02(18)(18) “Death benefit” means any amount payable to a beneficiary under s. 40.73. 40.02(18f)(18f) “Decree date” means the first day of the month in which a participant’s marriage is terminated by a court under a final judgment, decree or order. 40.02(18g)(18g) “Deferred compensation plan” means a plan which is in accordance with section 457 of the Internal Revenue Code, under which an employer executes an agreement by which an employee voluntarily agrees to defer a part of gross compensation for payment at a later date. Deferred compensation plan does not include annuity plans specified under section 403 (b) of the Internal Revenue Code. 40.02(18s)(18s) “Deferred compensation plan provider” means a person who provides administrative or investment services related to deferred compensation plans. 40.02(19)(19) “Department” means the department of employee trust funds. 40.02(20)(20) “Dependent” means the spouse, domestic partner, minor child, including stepchildren of the current marriage or domestic partnership dependent on the employee for support and maintenance, or child of any age, including stepchildren of the current marriage or domestic partnership, if handicapped to an extent requiring continued dependence. For group insurance purposes only, the department may promulgate rules with a different definition of “dependent” than the one otherwise provided in this subsection for each group insurance plan. 40.02(20m)(20m) “Differential wage payment” means any payment, including specifically a payment under s. 230.315, that satisfies all of the following: 40.02(20m)(a)(a) The payment is made by an employer to a participating employee with respect to any period during which the participating employee is performing service in the uniformed services, as defined in 38 USC 4303, while on active duty for a period of more than 30 days. 40.02(20m)(b)(b) The payment represents all or part of the earnings the participating employee would have received from the employer if the participating employee were performing services for the employer. 40.02(21)(21) “Disability annuity” means any annuity payable under s. 66.191, 1981 stats., or s. 40.63. 40.02(21c)(21c) “Domestic partner” means an individual in a domestic partnership. 40.02(21d)(21d) “Domestic partnership” means a relationship between 2 individuals, who submitted an affidavit of domestic partnership to the department before September 23, 2017, that satisfies all of the following: 40.02(21d)(a)(a) Each individual is at least 18 years old and otherwise competent to enter into a contract. 40.02(21d)(b)(b) Neither individual is married to, or in a domestic partnership with, another individual. 40.02(21d)(c)(c) The 2 individuals are not related by blood in any way that would prohibit marriage under s. 765.03. 40.02(21d)(d)(d) The 2 individuals consider themselves to be members of each other’s immediate family. 40.02(21d)(e)(e) The 2 individuals agree to be responsible for each other’s basic living expenses. 40.02(21d)(f)(f) The 2 individuals share a common residence. Two individuals may share a common residence even if any of the following applies: 40.02(21d)(f)1.1. Only one of the individuals has legal ownership of the residence. 40.02(21d)(f)2.2. One or both of the individuals have one or more additional residences not shared with the other individual. 40.02(21d)(f)3.3. One of the individuals leaves the common residence with the intent to return. 40.02(22)(a)(a) Except as provided in pars. (b) to (f) and s. 40.63 (1) (c), means the gross amount paid to an employee by a participating employer as salary or wages, including amounts provided through deferred compensation or tax shelter agreements, for personal services rendered to or for an employer, or which would have been available for payment to the employee except for the employee’s election that part or all of the amount be used for other purposes; any amount considered earnings under sub. (15) (d) and (e); and the money value, as determined by the employer, of any board, lodging, fuel, laundry and other allowances provided for the employee in lieu of money. For purposes of this paragraph, the gross amount shall be determined prior to deductions for taxes, insurance premiums, retirement contributions or deposits, charitable contributions or similar amounts and shall be considered received as of the date when the earnings would normally be payable by the employer. For reporting and computation purposes, fractions of a dollar shall be disregarded in determining annual earnings. 40.02(22)(b)(b) Does not mean payments made for reasons other than for personal services rendered to or for an employer, including, but not limited to: 40.02(22)(b)4.4. Payments contingent on the employee providing the employer with or assisting the employer in acquiring tangible or intangible property of the employee.