ETF 10.64 ETF 10.64 Late reporting charges and interest.

ETF 10.64(1) (1) Except as provided in s. ETF 10.63 (2) and (3) and this subsection, any report or remittance not received within the period specified in this chapter, ch. 40, Stats., or an insurance contract between the group insurance board and an insurance carrier shall be subject to the charges and interest calculated in accordance with the provisions of s. 40.06, Stats. Reports and remittances required under s. ETF 10.63 (1) (f) are not subject to the interest charges under s. 40.06 (5), Stats.

ETF 10.64(2) (2) The employer shall be responsible for and transmit to the department any assessment made against the state by the federal government for late payment of contributions due on any OASDHI adjustment report.

ETF 10.64(3) (3) When interest is due under s. 40.06 (5), Stats., and the effective rate for the current year is unavailable, the effective rate for the previous calendar year shall be used. The due date specified on the billing notice shall be the next regularly scheduled due date for regular payments specified under s. ETF 10.63, ch. 40, Stats., or contracts between the group insurance board and any insurance carrier, but in no case less than 30 days from the date of the billing notice. When interest is due under s. 40.06 (3), Stats., it shall be assessed on a daily basis from the billing notice due date to the date payment is actually received.

ETF 10.64 History History: Renum. from ETF 4.02 (2) and am., Register, December, 1982, No. 324, eff. 1-1-83; am. (1) and cr. (2), Register, August, 1984, No. 344, eff. 9-1-84; am. (1) and cr. (3), Register, October, 1986, No. 370, eff. 11-1-86; CR 23-023: am. (1) Register May 2024 No.821, eff. 6-1-24; correction in (1) made under s. 35.17, Stats., Register May 2024 No. 821.

ETF 10.65 ETF 10.65 Refund of excess contributions. The department shall refund contributions to be allocated to a participant’s account that exceed the limits specified in s. 40.32, Stats., in accordance with s. 40.08 (6), Stats., according to the correction methods allowed under the Employee Plans Compliance Resolution System developed by the internal revenue service or similar correction program developed by the internal revenue service. Nothing in this section shall be interpreted as a basis for a determination of whether any payments credited to an employer are required to be paid by the employer to an employee under contractual agreements or other negotiated agreements or provisions of law.

ETF 10.65 Note Note: Revenue Procedure 2013-12 sets forth the Employee Plans Compliance Resolution System. The Procedure is updated periodically. A copy of the ruling may be obtained by writing: Superintendent of Documents, P.O. Box 979050, St. Louis, MO 63197-9000 or on the Internet at http://www.irs.gov/Retirement-Plans/Correcting-Plan-Errors.

ETF 10.65 History History: Cr. Register, June, 1998, No. 510, eff. 7-1-98; correction in (2) (b) made under s. 13.93 (2m) (b) 7., Stats., Register, June, 1998, No. 510; CR 13-004: renum. (1) (intro.) to 10.65 and am., r. (1) (a) to (f), (2), (3) Register August 2013 No. 692, eff. 9-1-13.

ETF 10.70 ETF 10.70 Individual personal information.

ETF 10.70(1) (1) “Individual personal information” means all information in any individual record of the department, including the date of birth, earnings, contributions, interest credits, beneficiary designations, creditable service, marital or domestic partnership status, address, and social security number, but does not include information in any statistical report, other report or summary in which individual identification is not possible.

ETF 10.70(2) (2) Individual personal information may be disclosed as required for the proper administration of benefit programs under ch. 40, Stats., including discussion of this information in any meeting of any board created under s. 15.16 or 15.165, Stats., or disclosure in any written record of the board proceedings.

ETF 10.70(3) (3) 

ETF 10.70(3)(a) (a) Pursuant to s. 40.07 (1m) (a), Stats., an individual’s personal information may be disclosed, except as otherwise prohibited, upon proper identification, to that individual or the duly authorized personal representative of that individual in person, by telephone, or in writing.

ETF 10.70(3)(b) (b) Except as provided in par. (d), an individual’s authorization to release information to a personal representative shall be in writing, signed, and dated and shall refer specifically to the records in this department.

ETF 10.70(3)(c) (c) A written authorization under par. (b) which does not contain an expiration date shall be deemed to have expired 6 months following the date the authorization was signed.

ETF 10.70(3)(d) (d) The secretary of the department, or specific departmental employees designated by the secretary, may authorize disclosure of information without written authorization when urgent circumstances exist which warrant an exception to normal procedures and when the person to whom the information is to be given is otherwise authorized to receive it.

ETF 10.70(4) (4) In case of death, disabling injury, or disabling disease, the department may disclose individual personal information only to any of the following, as identified by the department:

ETF 10.70(4)(a) (a) The legal representative of the individual whose record is the subject of the inquiry.

ETF 10.70(4)(b) (b) A beneficiary of the deceased under s. 40.02 (8), Stats.

ETF 10.70(4)(c) (c) The named survivor of the deceased under s. 40.02 (41r), Stats.

ETF 10.70(4)(d) (d) The duly authorized representative of the beneficiary or the named survivor.

ETF 10.70(4)(e) (e) The legal representative of the deceased individual’s estate.

ETF 10.70 Note Note: The definition of “beneficiary” was affected by 2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss. ETF 10.70 (4), 10.70 (5) (b) 1. and 20.04 (2). This rule (CR 09-057) amends the current rule allowing disclosure of confidential personal information in case of death, disabling injury or disease, to clarify that disclosure to a beneficiary may be made only after the participant has died, since only then can the actual beneficiary be determined. The amendment will also help safeguard the confidential information of living participants.

ETF 10.70(5) (5) Notwithstanding sub. (3), disclosure of an individual’s beneficiary designation shall only be made under any of the following circumstances:

ETF 10.70(5)(a) (a) While the individual is living, to the individual or to his or her duly authorized representative, upon request.

ETF 10.70(5)(b) (b) After the death of the individual:

ETF 10.70(5)(b)1. 1. Upon request, to the personal representative of the individual’s estate, to the beneficiary of the individual under s. 40.02 (8), Stats., as identified by the department, or to the duly authorized representative of the personal representative or that beneficiary;

ETF 10.70 Note Note: The definition of “beneficiary” was affected by 2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss. ETF 10.70 (4), 10.70 (5) (b) 1. and 20.04 (2).

ETF 10.70 Note This rule (CR 09-057) amends the current rule allowing disclosure of a deceased individual’s confidential personal information to clarify that the persons who may request that information are the personal representative of the estate, the decedent’s beneficiary or a duly authorized representative of either of them.