Section 95.06. Contributions for prior service.

 

(1)  

(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.

(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.

(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.

(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.

(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.

(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.

History: 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 .