Section 20.02. Rehired annuitants.

 

(1)   Scope. In this section, "rehired annuitant" means a participant on or after July 1, 1996, who has applied for and is eligible to receive a monthly annuity under s. 40.23 , Stats., including satisfying the requirement to remain separated from participating employment for the period specified under s. 40.23 (1) (a) 1. , Stats., and who subsequently is employed by a participating employer in employment which would meet the eligibility criteria for inclusion under the provisions of the Wisconsin retirement system specified in s. 40.22 , Stats., but for the exclusion of s. 40.22 (2) (L) , Stats., and whose termination of previous employment by a participating employer meets all criteria under s. ETF 10.08 (2) (b) .

(2)   Break in service. The minimum break in service period required under s. 40.23 (1) (a) , Stats., is satisfied when the rehired annuitant returns to work no earlier than the latest of the following dates:

(a) The day after the annuity effective date.

(b) The seventy-sixth day after the date participating employment terminated.

(c) The seventy-sixth day after the date the benefit application was received by the department.

(3)   Required contributions.

(a) The department shall include a rehired annuitant under the provisions of the Wisconsin retirement system as a participating employee if any of the following conditions apply:

1. A rehired annuitant who terminated participating employment prior to July 2, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22 , Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department.

2. A rehired annuitant who terminated participating employment after July 1, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22 , Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department. This subsection does not apply to a rehired annuitant who meets the requirements of s. 40.26 (1m) (a) , Stats.

3. The rehired annuitant meets the requirements for suspension of the annuity under s. 40.26 (1m) (a) , Stats.

(c) An election filed pursuant to par. (a) 1. or 2. shall take effect on the first day of the month following its receipt by the department. The department shall suspend the annuity on the day prior to the effective date of the election, unless the department receives the rehired annuitant's written notice revoking the election prior to the effective date of the election.

(d) A suspension of an annuity pursuant to par. (a) 3. shall take effect on the first day of the month following the date the annuitant is rehired.

(4)   Employer reporting. Employers shall report to the department all rehired employees receiving an annuity from the Wisconsin retirement system, regardless of whether the employee qualifies as a rehired annuitant under this section and whether the employee's position meets the qualifications for inclusion under s. 40.22 , Stats. Employers shall report rehired annuitants in the manner, form, and at the time requested by the department.

Emerg. cr. eff. 7-1-83; cr. Register, October, 1983, No. 334 , eff. 11-1-83; r. and recr. Register, October, 1992, No. 442 , eff. 11-1-92; correction in (3) (a) 2. made under s. 13.93 (2m) (b) 7., Stats., Register, July, 1999, No. 523 ; am. (1) and (3) (a) 3., r. and recr. (2) and r. (3) (a) 2., (b), (4) and (5), Register, August, 2000, No. 536 , eff. 9-1-00; CR 11-042 : am. (1), cr. (2) (title), (3) (title), (4) Register July 2012 No. 679 , eff. 8-1-12; CR 14-055 : am. (2) (b), (c), r. and recr. (3) (a), am. (3) (c), cr. (3) (d) Register May 2015 No. 713 , eff. 6-1-15.

Note

A rehired annuitant or employer may obtain a copy of the "Rehired Annuitant Election" form, ET-2319, required by s. ETF 20.02 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 form also is available on the department's website: etf.wi.gov. Microsoft Windows NT 6.1.7601 Service Pack 1