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.

ETF 20.10 History History: EmR0938: emerg. cr. eff. 1-1-10; CR 10-004: cr. Register July 2010 No. 655, eff. 8-1-10; correction in (3) (e) made under s. 13.92 (4) (b) 7., Stats., Register July 2010 No. 655; CR 19-126: r. (2) (b), am. (2) (d) Register May 2021 No. 785, eff. 6-1-21.

ETF 20.12 ETF 20.12 Payments considered Wisconsin retirement system earnings.

ETF 20.12(1) (1) 

ETF 20.12(1)(a) (a) The purpose of this section is to establish the circumstances under which some or all payments made as a remedy for an employment dispute may be treated as earnings for Wisconsin retirement system purposes and to state the elements required for such treatment.

ETF 20.12(1)(b) (b) This section applies to court orders and compromise settlements having an effective date which is on or after May 16, 1996.

ETF 20.12(1)(c) (c) This section does not apply to retroactive or other wage payments made to all eligible employees in a bargaining unit under a collective bargaining contract.

ETF 20.12(2) (2) Definitions.

ETF 20.12(2)(a) (a) “Compromise settlement,” for purposes of this section, means a written, binding agreement between a participating employer and a current or former participating employee of that employer, to settle a wage claim or a dispute involving an involuntary suspension or termination of participating employment. For purposes of this section only, the department shall treat a final order issued by the Wisconsin employment relations commission or an arbitration award under a collective bargaining agreement, for which all appeal opportunities have expired without an appeal being filed, as a compromise settlement.

ETF 20.12(2)(b) (b) “Effective date” of the court order or compromise settlement, for purposes of this section, means the date an order of the court, the Wisconsin employment relations commission, or an arbitrator is issued or, when the matter is resolved by a compromise settlement signed by the parties rather than a final order, the date on which the compromise settlement in its final form is first signed by all of the parties.

ETF 20.12(3) (3) Except as provided in this section, no payment resulting from a court order or compromise settlement may be considered as earnings for Wisconsin retirement system purposes. The department may decline to act on a court order or compromise settlement which does not contain all of the information required under this section or is otherwise defective.

ETF 20.12(4) (4) Subject to all provisions of this section, the department shall treat as earnings for Wisconsin retirement system purposes a payment made under a court order or compromise settlement by a participating employer to an employee or former employee provided all of the following conditions are met:

ETF 20.12(4)(a) (a) The payment is one of the following:

ETF 20.12(4)(a)1. 1. Retroactive wages paid to a participant for a period following an involuntary termination of the employee’s participating employment by that participating employer, which are paid under court order or the terms of a compromise settlement which also expunges the previously reported termination.

ETF 20.12(4)(a)2. 2. Retroactive wages paid to a participant for a period during which the participating employee was involuntarily placed on unpaid leave or suspension by that participating employer.

ETF 20.12(4)(a)3. 3. Additional wages properly due to a continuously participating employee from that participating employer for hours of service actually rendered and previously reported to the department.

ETF 20.12(4)(a)4. 4. Additional wages properly due to a continuously participating employee from that participating employer for hours of service actually rendered but not previously reported to the department.

ETF 20.12(4)(b) (b) The employee or former employee is living on the effective date of the court order or compromise settlement.

ETF 20.12(4)(c) (c) The court order or compromise settlement is in writing and is signed and dated by the issuing authority or by the parties to the agreement.