Employers

Joining Health, Life, and/or Income Continuation Group Insurance Programs

• What must a public entity know about joining the State Health, Life and/or Income Continuation Group Insurance Programs?

Ordering Forms

• How do employers order forms and brochures from Employee Trust Funds (ETF)?

Previous Service Checks

• Why is a Previous Service Check for Wisconsin Retirement System (WRS) and Insurance important?
• How is a Previous Service Check for Wisconsin Retirement System (WRS) and Insurance done?

Enrollment and Eligibility

• How does an employer join the Wisconsin Retirement System?
• What is the employer's responsibility for determining employee eligibility for WRS participation?
• What is the employer's responsibility for employment category determinations?
• How does an employer enroll an employee in the Wisconsin Retirement System (WRS)?
• What are the non-teacher eligibility criteria for Wisconsin Retirement System (WRS) participation from January 1, 1990 to present?
• What are the non-teacher eligibility criteria for Wisconsin Retirement System (WRS) participation prior to January 1, 1990?
• What are teacher eligibility criteria for WRS from July 1, 1989 to present?
• What are teacher eligibility criteria for WRS prior to July 1, 1989?

Reporting

• What is annual reporting?
• What are Wisconsin Retirement System (WRS) Earnings?
• When are extra-curricular earnings Wisconsin Retirement System (WRS) reportable and when are they not reportable?
• What is fiscal year reporting for teachers, judges and educational support personnel?
• When is last earnings date versus termination/action date used on the Employee Transaction Report (ET-2533)?
• What is Wisconsin Retirement System (WRS) Remittance Reporting?
• What are Wisconsin Retirement System (WRS) Reportable Earnings?
• What are some examples of WRS Non-Reportable Earnings?
• How is a retroactive employment category change reported?
• How is Retroactive Pay reported?
• How is an employee terminated from WRS coverage?
• Is Vacation and Sick Leave Pay out at Termination WRS reportable?

Corrections

• How is a correction to a current year transaction done?
• How are prior year corrections to Wisconsin Retirement System (WRS) participant accounts handled?
• What is the time limit for correction of records?
• How are corrections to hours and earnings made for prior years?

Rehired Annuitant Information

• What is the history of rehired annuitants from 1982 to 1989?
• What is the history of rehired annuitants from 1989 to 1992?
• What is the history of rehired annuitants from April 23, 1992 to May 15, 1997?
• What is the history of rehired annuitants effective May 16, 1997 to present?
• When can annuitants return to work?

Annual Reconciliation and Outcome

• What does Annual Reconciliation mean?
• What is the Statement of Benefits?
• How is an employee terminated from WRS coverage?

Appeals

• What is the Wisconsin Retirement System WRS Appeal Process?
• Appeal: Employment Category Change (Jailers)

Unfunded Actuarial Accrued Liability (UAAL)

• What is Unfunded Actuarial Accrued Liability (UAAL), also known as Prior Service Liability?
• How do employers make payments on prior service liability?
• How is interest assessed on prior service liability?
• The interest is charged on our prior service liability is greater than the payments we are making. How are we ever going to pay off our liability?
• What happens if after 40 years we have not fully paid off our liability?
• Many of the employees granted prior service when we joined the WRS have since terminated. Why do we still have a prior service liability?
• Can an employer pay off the balance of their prior service liability at any time?
• Why are employers charged 7.8% interest on the unpaid balance when prevailing interest rates are lower?
• If an employer pays off its prior service liability will it ever have another prior service liability assessed?