Section 95.03. Definitions.  


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  • In this chapter:
    (1)  "Account" means a statement or record of all state and municipal length of service award contributions, including all applicable earnings, redistributions, and deductions made on behalf of a VFF-EMT maintained by a program administrator.
    (2)  "Beneficiary" means a person, trust, or entity designated by a VFF-EMT to receive benefits under a program.
    (4)  "Credit" means the recognition of the fulfillment of the requirements for performing service toward a length of service award under the program.
    (4m)  "Department" means the department of administration as specified in s. 16.25 , Stats.
    (5)  "Emergency medical services" means medical care that is rendered to a sick, disabled, or injured individual based on signs, symptoms, or complaints, prior to the individual's hospitalization or while transporting the individual between health care facilities and that is limited to the use of the knowledge, skills, and techniques received from training required under s. 256.15 , Stats., and ch. DHS 110 , as a condition for being issued an emergency medical technician license.
    (6)  "Fire fighting services" means the organized suppression and prevention of fires.
    (6m)  "First responder" means an individual certified under s. 256.15 (8) , Stats.
    (7)  "Fiscal year" means the period beginning on July 1 and ending on June 30.
    (8)  "Length of service award program" or "program" means a program as described in section 457 of the internal revenue code that is implemented and administered by a program administrator approved by the department, and that to the extent allowed by federal law, provides a tax-deferred benefit to a VFF-EMT consistent with the internal revenue code, s. 16.25 , Stats., and this chapter.
    (9)  "Municipality" means a city, county, village, or town.
    (10)  "Net asset value" means the value of an individual length of service award determined by adding the municipal contributions and the state matching contributions, all earnings thereon, and any redistributions as provided in s. Adm 95.08 , less investment expenses.
    (11)  "Participating municipality" means a municipality that meets the program eligibility requirements of s. Adm 95.04 and elects to participate in a program.
    (12)  "Prior service" means the service performed by a VFF-EMT for a participating municipality before that municipality began participation in a program.
    (13)  "Program administrator" means a non-governmental individual or organization in the private sector that provides and administers a program or a designee.
    (14)  "Service" includes fire fighting, first responder, emergency medical, or rescue services provided to a participating municipality by a volunteer fire fighter, first responder, or volunteer emergency medical technician.
    (15)  "State" means the state of Wisconsin.
    (16)  "Volunteer emergency medical technician" or "EMT" means all emergency medical service personnel, including first responders, licensed or certified under s. 256.15 , Stats.
    (17)  "Volunteer fire company" means one that is organized under s. 213.05 , Stats.
    (18)  "Volunteer fire department" has the meaning specified in s. 213.08 , Stats.
    (19)  "Volunteer fire fighter" or "VFF" means a person that renders fire fighting or rescue services to a participating municipality and does not receive compensation under a contract of employment as a fire fighter.
    (20)  "VFF-EMT" means a volunteer fire fighter, first responder, or emergency medical technician.
History: CR 01-123 : cr. Register May 2002 No. 557 , eff. 6-1-02; CR 08-033 : cr. (6m), am. (9), (14) and (20) Register June 2009 No. 642 , eff. 7-1-09; corrections in (5) and (16) made under s. 13.92 (4) (b) 7., Stats., Register June 2009 No. 642 ; correction in (6m) made under s. 13.92 (4) (b) 7., Stats; correction in (5) made under s. 13.92 (4) (b) 7., Stats., Register May 2015 No. 713 ; (4m) renumbered from (3) under s. 13.92 (4) (b) 1., Stats., corrections in (4m), (8) made under s. 13.92 (4) (b) 6., corrections in (4m), (10), (11) made under s. 13.92 (4) (b) 7., Stats., Register December 2015 No. 720 .