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This handbook provides general information about benefit plans administered by ETF and does not contain complete information for all benefits. Use this handbook as an overview and contact your employer’s benefits office for specific information applicable to you.

Information on how Variable Trust Fund participation affects your WRS annuity and adjustments to monthly benefits, and how to cancel your Variable participation.

Some annuitants pursue employment after retirement. Due to legislative changes, the rules regarding returning to work for a WRS employer differ, depending upon your WRS-termination date.

Notice for members where all or a portion of a payment from the WRS is eligible to be rolled over to an individual retirement account (IRA) or an employer plan.

This manual is a reference source intended to aid employer’s administration of and participation in the WRS.

Under certain circumstances, reciprocity may increase the retirement benefits payable to you if you worked for one or more participating public retirement systems.

You may be eligible to increase your WRS benefit by purchasing the time you worked for non-WRS public employers at the federal, state, or local level.

Cover feature: A Closer Look at WRS Retirees' Impact in Wisconsin's Communities and Economy

Information on how a divorce may affect WRS benefits, beneficiary designations as well as information for the alternate payee.

The Comprehensive Annual Financial Report of the Wisconsin Department of Employee Trust Funds for the year ended December 31, 2002 provides comprehensive information about ETF, the Wisconsin Retirement System, and other benefit programs administered by ETF.