Wisconsin State Bankruptcy Exemptions
815.18. Property exempt from execution.
(1) STATUTORY CONSTRUCTION.
This section shall be construed to secure its full benefit to debtors and to advance the humane purpose of preserving to debtors and their dependents the means of obtaining a livelihood, the enjoyment of property necessary to sustain life and the opportunity to avoid becoming public charges.
In this section:
(a) "Aggregate value" means the sum total of the debtors equity in the property claimed exempt.
(am) "Annuity" means a series of payments payable during the life of the annuitant or during a specific period.
(b) "Business" means any lawful activity, including a farm operation, conducted primarily for the purchase, sale, lease or rental of property, for the manufacturing, processing or marketing of property, or for the sale of services.
(c) "Debtor" means an individual. "Debtor" does not include an association, corporation, partnership, cooperative or political body.
(d) "Dependent" means any individual, including a spouse, who requires and is actually receiving substantial support and maintenance from the debtor.
(e) "Depository account" means a certificate of deposit, demand, negotiated order of withdrawal, savings, share, time or like account maintained with a bank, credit union, insurance company, savings bank, savings and loan association, securities broker or dealer or like organization. "Depository account" does not include a safe deposit box or property deposited in a safe deposit box.
(f) "Equipment" means goods used or bought for use primarily in a business, including farming and a profession.
(g) "Equity" means the fair market value of the debtors interest in property, less the valid liens on that property.
(h) "Exempt" means free from any lien obtained by judicial proceedings and is not liable to seizure or sale on execution or on any provisional or final process issued from any court, or any proceedings in aid of court process.
(i) "Farm products" has the meaning given under s. 409.102 (1) (im)
(j) "Inventory" has the meaning given under s. 409.102 (1) (Ls)
(k) "Life insurance" means a policy issued by a stock or mutual life insurance company or by any mutual beneficiary or fraternal corporation, society, order or association to insure the life of an individual.
(m) "Motor vehicle" means a self-propelled vehicle. "Motor vehicle" does not include equipment.
(n) "Net income" means gross receipts paid or payable for personal services or derived from rents, dividends or interest less federal and state tax deductions required by law to be withheld.
(r) "Resident" means an individual who intends to maintain his or her principal dwelling in this state.
(t) "To the extent reasonably necessary for the support of the debtor and the debtors dependents" means what the court determines is required to meet the present and anticipated needs of the debtor and the debtors dependents, after consideration of the debtors responsibilities, and the debtors present and anticipated income and property, including exempt property.
(3) EXEMPT PROPERTY.
The debtors interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2) , 71.91 (5m) and (6) , 74.55 (2) and 102.28 (5) :
(a) Provisions for burial. Cemetery lots, aboveground burial facilities, burial monuments, tombstones, coffins or other articles for the burial of the dead owned by the debtor and intended for the burial of the debtor or the debtors family.
(b) Business and farm property. Equipment, inventory, farm products and professional books used in the business of the debtor or the business of a dependent of the debtor, not to exceed 7,500 in aggregate value.
(c) Child support, family support or maintenance payments. Alimony, child support, family support, maintenance or separate maintenance payments to the extent reasonably necessary for the support of the debtor and the debtors dependents.
(d) Consumer goods. Household goods and furnishings, wearing apparel, keepsakes, jewelry and other articles of personal adornment, appliances, books, musical instruments, firearms, sporting goods, animals or other tangible personal property held primarily for the personal, family or household use of the debtor or a dependent of the debtor, not to exceed 5,000 in aggregate value.
(df) County fairs and agricultural societies. All sums paid as state aid under s. 93.23 (1) to county fairs and agricultural societies.
(ds) Federal disability insurance benefits. All moneys received or receivable by a person as federal disability insurance benefits under 42 USC 401 to 433.
(e) Fire and casualty insurance. For a period of 2 years after the date of receipt, insurance proceeds on exempt property payable to and received by the debtor, if the exempt property has been destroyed or damaged by fire or casualty of any nature.
(ef) Fire and police pension fund. All money paid or ordered to be paid to any member of any fire or police department or to the surviving spouse or guardian of the minor child or children of a deceased or retired member of any such department, which money has been paid or ordered to be paid to any such person as a pension on account of the service of any person in any such department in any city in this state whose population exceeds 100,000.
(em) Fire engines and equipment. All fire engines, apparatus and equipment, including hose, hose carts and hooks and ladders, belonging to or which may hereafter belong to any town, city or village in this state, and which are or may be kept and used for the protection of property in such town, city or village from fire, together with the engine houses and hooks and ladder houses for the protection of the same, and the lot or lots on which such engine and hook and ladder houses may be situated, when owned by any such town, city or village; and any lot or lots owned, used and occupied by any such town, city or village for corporate purposes.
(f) Life insurance and annuities.
1. In this paragraph, "applicable date" means the earlier of the following:
a. The date on which the exemption is claimed.
b. The date, if any, that the cause of action was filed that resulted in the judgment with respect to which the execution order was issued.
2. Except as provided in subd. 3. and par. (j) , any unmatured life insurance or annuity contract owned by the debtor and insuring the debtor, the debtors dependent, or an individual of whom the debtor is a dependent, other than a credit life insurance contract, and the debtors aggregate interest, not to exceed 150,000 in value, in any accrued dividends, interest, or loan value of all unmatured life insurance or annuity contracts owned by the debtor and insuring the debtor, the debtors dependent, or an individual of whom the debtor is a dependent.
a. If the life insurance or annuity contract was issued less than 24 months before the applicable date, the exemption under this paragraph may not exceed 4,000.
b. If the life insurance or annuity contract was issued at least 24 months but funded less than 24 months before the applicable date, the exemption under this paragraph is limited to the value of the contract the day before the first funding that occurred less than 24 months before the applicable date and the lesser of either the difference between the value of the contract the day before the first funding that occurred less than 24 months before the applicable date and the value of the contract on the applicable date or 4,000.
(g) Motor vehicles. Motor vehicles not to exceed 1,200 in aggregate value. Any unused amount of the aggregate value from par. (d) may be added to this exemption to increase the aggregate exempt value of motor vehicles under this paragraph.
(h) Net income. Seventy-five percent of the debtors net income for each one week pay period. The benefits of this exemption are limited to the extent reasonably necessary for the support of the debtor and the debtors dependents, but to not less than 30 times the greater of the state or federal minimum wage.
(i) Life insurance claims, personal injury or wrongful death claims.
1. Any of the following payments:
a. A payment to the debtor under a life insurance contract that insured the life of an individual of whom the debtor was a dependent on the date of that individuals death, to the extent reasonably necessary for the support of the debtor and the debtors dependents.
b. A payment resulting from the wrongful death of an individual of whom the debtor was a dependent, in an amount reasonably necessary for the support of the debtor and the debtors dependents.
c. A payment, not to exceed 25,000, resulting from personal bodily injury, including pain and suffering or compensation for actual pecuniary loss, of the debtor or an individual of whom the debtor is a dependent.
d. A payment in compensation of loss of future earnings of the debtor or an individual of whom the debtor is or was a dependent in an amount reasonably necessary for the support of the debtor and the debtors dependents.
2. Any property traceable to payments under subd. 1. is exempt.
(j) Retirement benefits.
1. Assets held or amounts payable under any retirement, pension, disability, death benefit, stock bonus, profit sharing plan, annuity, individual retirement account, individual retirement annuity, Keogh, 401-K or similar plan or contract providing benefits by reason of age, illness, disability, death or length of service and payments made to the debtor therefrom.
2. The plan or contract must meet one of the following requirements:
a. The plan or contract complies with the provisions of the internal revenue code.
b. The employer created the plan or contract for the exclusive benefit of the employer, if self-employed, or of some or all of the employees, or their dependents or beneficiaries and that plan or contract requires the employer or employees or both to make contributions for the purpose of distributing to the employer, if self-employed, the employees, or their dependents or beneficiaries, the earnings or the principal or both of a trust, annuity, insurance or other benefit created under the plan or contract and makes it impossible, at any time prior to the satisfaction of all liabilities with respect to beneficiaries under a trust created by the plan or contract, for any part of the principal or income of the trust to be used for or diverted to purposes other than for the exclusive benefit of those beneficiaries.
3. The plan or contract may permit the income created from personal property held in a trust created under the plan or contract to accumulate in accordance with the terms of the trust. The trust may continue until it accomplishes its purposes. The trust is not invalid as violating the rule against perpetuities or any law against perpetuities or the suspension of the power of alienation of title to property.
4. The benefits of this exemption with respect to the assets held or amounts payable under or traceable to an owner-dominated plan for or on behalf of a debtor who is an owner-employee shall be limited to the extent reasonably necessary for the support of the debtor and the debtors dependents.
5. This exemption does not apply to an order of a court concerning child support, family support or maintenance payments, or to any judgment of annulment, divorce or legal separation.
6. In this paragraph:
a. "Employer" includes a group of employers creating a combined plan or contract for the benefit of their employees or the beneficiaries of those employees.
b. "Owner-dominated plan" means any plan or contract that meets the requirements of subd. 2. and under which 90% or more of the present value of the accrued benefits or 90% or more of the aggregate of the account is for the benefit of one or more individuals who are owner-employees. For purposes of this definition, the accrued benefits or account of an owner-employee under a plan or contract shall include the accrued benefits or account of the spouse, any ancestor or lineal descendant, whether by blood or by adoption, or the spouse of such a lineal descendant, of the owner-employee under the same plan or contract.
c. "Owner-employee" means any individual who owns, directly or indirectly, the entire interest in an unincorporated trade or business, or 50% or more of the combined voting of all classes of stock entitled to vote or the total value of shares of all classes of stock of a corporation, or 50% or more of the capital interest or profits interest of a partnership or limited liability company.
(k) Depository accounts. Depository accounts in the aggregate value of 1,000, but only to the extent that the account is for the debtors personal use and is not used as a business account.
(m) Private property from execution against municipalities. All private property shall be exempt from seizure and sale upon any execution or other process issued to enforce any judgment or decree of any court that has been rendered against any county, town, city, village, technical college district or school district in this state.
(n) War pension. All money received by a person, a resident of this state, as pension, compensation, government insurance, or adjusted compensation, back pension, compensation or insurance from the U.S. government on account of military or naval service, and all other money received by a person on account of military or naval service from the U.S. government administered by the U.S. department of veterans affairs, whether the same is in the actual possession of such person, on deposit, or loaned.
(o) Tuition units. Tuition units purchased under s. 14.63
(p) College savings accounts. An interest in a college savings account under s. 14.64
Property traceable to property that would be exempt under this section in the form of cash proceeds or otherwise is not exempt unless expressly provided for in this section.
A resident is entitled to the exemptions provided by this section. A nonresident is entitled to the exemptions provided by the law of the jurisdiction of his or her residence.
(6) CLAIMING EXEMPTIONS.
(a) A debtor shall affirmatively claim an exemption or select specific property in which to claim an exemption. The debtor may make the claim at the time of seizure of property or within a reasonable time after the seizure, but shall make the claim prior to the disposition of the property by sale or by court order. Exempt property is not exempt unless affirmatively claimed as exempt. With respect to property partially exempt under this section, the claiming of an exemption includes the process of selection required of the debtor. The debtor or a person acting on the debtors behalf shall make any required affirmative claim, either orally or in writing, to the creditor, the creditors attorney or the officer seeking to impose a lien by court action upon the property in which the exemption is claimed. A debtor waives his or her exemption rights by failing to follow the procedure under this paragraph. A contractual waiver of exemption rights by any debtor before judgment on the claim is void. The court, in making a determination as to the extent property is reasonably necessary for the support of the debtor and the debtors dependents, is not limited to the standard of living to which the debtor and the debtors dependents have become accustomed. The court shall consider the amount and use of any income of any person claimed as a dependent when determining if that person is a dependent of a debtor.
(b) Notwithstanding sub. (13) , this subsection does not apply to any of the following:
1. Public employee trust funds exempt under s. 40.08 (1)
2. Retirement benefits and allowances from retirement systems of 1st class cities exempt under s. 62.63 (4)
3. Retirement benefits and allowances from retirement systems of counties having a population of 500,000 or more exempt under chapter 201, laws of 1937, section 11
4. A homestead exempt under s. 815.20
(7) VALUATION OF PROPERTY.
The value of any property subject to exemption under this section shall be determined by agreement of the parties or by a commercially reasonable manner.
(8) MARITAL PROPERTY RIGHTS.
Each spouse is entitled to and may claim the exemptions under this section. If the property exempt under this section is limited to a specified maximum dollar amount, each spouse is entitled to one exemption. That exemption is limited to the specified maximum dollar amount, which may be combined with the other spouses exemption in the same property or applied to different property included under the same exemption. The exemption under sub. (3) (h) may not be combined with the other spouses exemption under sub. (3) (h) and applied to the same property.
(9) PARTIALLY EXEMPT PROPERTY.
In the case of property that is partially exempt, the debtor or any person acting on the debtors behalf is entitled to claim the exempt portion of property. The exempt portion claimed shall be set apart for the debtor, or for the debtors dependents, and the nonexempt portion shall be subject to a creditors claim. If partially exempt property is indivisible, the property may be sold and the exempt value of the property paid to the debtor or the debtors dependents. Any proceeds paid to the debtor or to the debtors dependents shall be exempt while held by the debtor or the debtors dependents as cash or in a depository account.
(10) FRAUDULENT TRANSFERS.
A conveyance or transfer of wholly exempt property shall not be considered a fraudulent conveyance or transfer. Property that is not totally exempt in value under this section may be subject to a fraudulent transfer action under ch. 242 to set aside that transfer to the extent that the propertys value is not exempt under this section. If a court is required to satisfy the claim of a creditor and if that relief is demanded, the court may determine the manner of dividing fraudulently transferred property into exempt and nonexempt portions, or may order the sale of the whole property and an accounting of the exempt portion. Any or all of the exemptions granted by this section may be denied if, in the discretion of the court having jurisdiction, the debtor procured, concealed or transferred assets with the intention of defrauding creditors.
(11) CONSUMER CREDIT TRANSACTION EXEMPTIONS.
The debtor may claim either the exemptions listed in s. 425.106 or the exemptions under this section for an obligation arising from a consumer credit transaction.
(12) LIMITATIONS ON EXEMPTIONS.
No property otherwise exempt may be claimed as exempt in any proceeding brought by any person to recover the whole or part of the purchase price of the property or against the claim or interest of a holder of a security interest, land contract, condominium or homeowners association assessment or maintenance lien or both, mortgage or any consensual or statutory lien.
(13) APPLICABILITY TO OTHER PROPERTY.
Subsections (2) , (4) to (7) , (9) , (10) and (12) apply to the following exempt property except as otherwise provided by law:
(a) Assistance benefits exempt under s. 49.96
(b) Crime victim awards exempt under s. 949.07
(c) Fraternal benefits exempt under s. 614.96
(d) A homestead exempt under s. 815.20
(e) Partnership property exempt under s. 178.21 (3) (c)
(f) Public employee trust fund benefits exempt under s. 40.08 (1)
(g) Salary used to purchase savings bonds exempt under s. 20.921 (1) (e)
(h) Retirement benefits and allowances from retirement systems of 1st class cities exempt under s. 62.63 (4)
(hm) Retirement benefits and allowances from retirement systems of counties having a population of 500,000 or more exempt under chapter 201, laws of 1937, section 11
(i) Tenants lease and stock interest of a housing corporation exempt under s. 182.004 (6)
(j) Unemployment insurance benefits exempt under s. 108.13
(k) Veterans benefits exempt under s. 45.35 (8) (b)
815.21. Homestead, how set apart after levy.
(1) Whenever a levy shall be made upon lands of any person, the landowner may notify the officer making such levy, at any time before the sale, that the landowner claims an exempt homestead in such lands, giving a description thereof, and the landowners estimate of the value thereof; and the remainder alone shall be subject to sale under such levy, unless the plaintiff in the execution shall deny the right to such exemption or be dissatisfied with the quantity or estimate of the value of the land selected.
(2) If such plaintiff is dissatisfied with the quantity selected or the estimate of the value thereof, the officer shall cause such lands to be surveyed, beginning at a point to be designated by the owner and set off in compact form. After the lands are surveyed and set off, if in the opinion of the plaintiff, the same shall be of greater value than 40,000, the officer may still advertise and sell the premises so set off, and out of the proceeds of such sale pay to the exempt homestead claimant the sum of 40,000 and apply the balance of the proceeds of such sale on the execution; but no sale shall be made in the case last mentioned unless a greater sum than 40,000 is paid for said premises. The expenses of such survey and sale shall be collected on the execution if the owner claimed as the owners homestead a greater quantity of land or land of greater value than the owner was entitled to; otherwise such expenses shall be borne by the plaintiff.
(3) If such survey be made the land not exempt shall be sold, but if any person shall neglect or refuse to select the persons exempt homestead and notify such officer, such officer shall, upon request of the plaintiff, and may without such request, give notice to such person that at a time and place to be therein named such officer will survey and locate the exempt homestead; and unless such person shall on or before the time so fixed select such exempt homestead, such officer shall survey and locate and set the same off in a compact form. If the owner after such notice selects the owners exempt homestead, this section shall apply the same as if the owner had selected it before such notice.
(4) A homestead so selected and set apart by such officer shall be the exempt homestead of such person. The costs of such notice and survey shall be collected upon the execution. A failure of the officer to set apart such homestead shall affect such levy, only as to such homestead; and the failure of such person to select that persons homestead shall not impair that persons right thereto, but only that persons right to select the same when such selection is lawfully made by such officer. After such homestead is thus set off by such officer, if, in the officers opinion or in the opinion of the plaintiff, the premises are of greater value than 40,000 the officer may sell the same as where the owner makes the selection.
(5) If the land claimed as an exempt homestead exceeds in value 40,000, the officer shall not be bound to set off any portion thereof but may sell the same, unless the debtor shall make the debtors selection of such a portion thereof as shall not exceed 40,000 in value.
40.08. Benefit assignments and corrections.
The benefits payable to, or other rights and interests of, any member, beneficiary or distributee of any estate under any of the benefit plans administered by the department, including insurance payments, shall be exempt from any tax levied by the state or any subdivision of the state and shall not be assignable, either in law or equity, or be subject to execution, levy, attachment, garnishment or other legal process except as specifically provided in this section; except that, notwithstanding s. 40.01 (2) , the department of revenue may attach benefit payments to satisfy delinquent tax obligations. The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any annuity payment under this subsection. The exemption from taxation under this section shall not apply with respect to any tax on income.
(1c) WITHHOLDING OF ANNUITY PAYMENTS.
Notwithstanding sub. (1) , any monthly annuity paid under s. 40.23 , 40.24 , 40.25 (1) or (2) , or 40.63 is subject to s. 767.265 The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any annuity payment pursuant to s. 767.265
(1g) WITHHOLDING OF LUMP SUM PAYMENTS.
Notwithstanding sub. (1) , any lump sum payment made under s. 40.23 , 40.24 , 40.25 (1) or (2) , or 40.63 is subject to s. 49.852 The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any lump sum payment pursuant to s. 49.852
(1m) DIVISION OF BENEFITS.
(a) Notwithstanding sub. (1) , a participants accumulated rights and benefits under the Wisconsin retirement system shall be divided pursuant to a qualified domestic relations order only if the order provides for a division as specified in this subsection.
(b) The creditable service and the value of the participants account that are subject to division on the decree date shall be equal to one of the following:
1. The creditable service and the dollar amounts credited to all parts of the participants account through the day before the decree date, if the participant is not an annuitant on the decree date.
2. The present value of the annuity being paid if the participant is an annuitant.
(c) The present value of the annuity specified in par. (b) 2. shall be computed in accordance with the actuarial tables then in effect and shall consider the number of remaining guaranteed payments, if any. If the participant is an annuitant who is not receiving an annuity from all parts of the participants accounts, then par. (b) 1. applies to those parts of the account from which the annuity is not being received.
(d) The amount computed under par. (b) shall be divided between the participant and the alternate payee in the percentages specified in the qualified domestic relations order. The participant shall have no further right, interest or claim on that portion of the participants creditable service and account balances or annuity amount allocated to the alternate payee.
(e) The alternate payee share of the amount computed under par. (b) shall be distributed to the alternate payee or, in the case of an individual adjudged mentally incompetent, to a named guardian under sub. (9) , as follows:
1. The creditable service and amounts computed under par. (b) 1. shall be transferred to a separate account in the name of the alternate payee.
2. Except as provided in subds. 3. and 4. , the control and ownership rights of the alternate payee over his or her share of the account shall be the same as if the alternate payee were a participant who had ceased to be a participating employee but had not applied for a benefit under s. 40.23 or 40.25 on the decree date or the date that the participant terminated covered employment, whichever is earlier.
3. If par. (b) 1. applies and the effective date of the alternate payees benefit is after the date that the participant would have met the age requirement for a retirement annuity under s. 40.23 , the benefits for the alternate payee shall be determined under s. 40.23 The alternate payees benefits shall be computed using the participants final average earnings on the first day of the annual earnings period in which the alternate payees annuity is effective. If the effective date of the alternate payees benefit is before the date that the participant would have met the age requirement for a retirement annuity under s. 40.23 , the alternate payees benefits shall be determined under s. 40.25 (2)
4. An alternate payee, who elects an annuity option, may only elect among the options under s. 40.24 that provide payments that are calculated only on the basis of the age of the alternate payee.
(f) After division of the participants account under par. (b) , the account and any benefits payable shall be adjusted as follows:
1. Subject to subd. 3. , if the participant is not an annuitant on the decree date, an amount equal to the total of the alternate payee share distributed under par. (e) , including creditable service, shall be subtracted from the participants account.
2. Subject to subd. 3. , if the participant is an annuitant on the decree date, the annuity shall be recomputed using the total value of the participants account determined under par. (b) reduced by the total of the alternate payee share transferred under par. (e) 1. , in accordance with the actuarial tables in effect and using the participants age on the decree date. The decree date shall be the effective date of recomputation. If the optional annuity form before division of the participants account under par. (b) was not a joint and survivor annuity with the alternate payee as the named survivor, the same annuity option with no change in the remaining guarantee period, if any, shall be continued upon recomputation to the participant. The present value of the alternate payees share of the annuity after division shall be paid to the alternate payee as a straight life annuity based on the age of the alternate payee on the decree date. The alternate payees annuity shall have the same remaining guarantee period, if any, as the participants annuity. If the optional annuity form before division of the participants account under par. (b) was a joint and survivor annuity with the alternate payee as the named survivor, the present value of the annuity after division shall be paid to both the participant and the alternate payee as a straight life annuity based upon their respective ages on the decree date. If the participants account is reestablished under s. 40.26 (2) after the decree date, the memorandum account created under s. 40.26 (2) (b) shall be adjusted by the total of the alternate payee share computed under this subdivision. If the participants account is reestablished under s. 40.63 (10) after the decree date, the amounts and creditable service reestablished shall be reduced by an amount equal to the percentage of the alternate payee share computed under this subdivision.
3. For any participant whose marriage is terminated by a court during the period that begins on January 1, 1982, and ends on April 27, 1990, and for whom the department receives a qualified domestic relations order after May 2, 1998, the division of benefits may not apply to any benefits paid to the participant before the date on which the department receives the qualified domestic relations order.
(g) If par. (b) 1. applies, eligibility for benefit rights that are available only after attainment of a specified length of service shall be determined based on the service that would have been credited, if the account had not been divided under this subsection, to the participants account on the effective date of the participants benefit and on the effective date of the alternate payees benefit for purposes of determining the participants and alternate payees benefit rights, respectively. However, no creditable service may be added to the alternate payees account under this paragraph, and the participant shall not receive creditable service under this paragraph, for any service that has been transferred to the alternate payees account. This paragraph applies only if all eligibility requirements, other than length-of-service requirements, for the benefit rights being established have been met.
(h) Notwithstanding pars. (b) to (g) , if the participant is both an annuitant and is receiving a benefit under s. 40.65 that is effective on or before the decree date, the adjustments specified in s. 40.65 (5) (b) 4. shall be computed as though the participants account had not been divided.
(i) The department, its employees, the fund and the board are immune from any liability for any act or omission under this subsection in accordance with a qualified domestic relations order and may not be required to take any action or make any notification as part of the exercise of ownership rights granted under this subsection.
(j) This subsection applies to qualified domestic relations orders issued on or after January 1, 1982, that provide for divisions of the accumulated rights and benefits of participants whose marriages have been terminated by a court on or after January 1, 1982.
1. Nothing in this subsection authorizes a court to revise or modify a judgment or order with respect to a final division of property under s. 767.255 , in contravention of s. 767.32 (1) (a)
2. Notwithstanding subd. 1. , a court may revise or modify a judgment or order specified under subd. 1. for participants whose marriages were terminated by a court on or after January 1, 1982, and before April 28, 1990, but only with respect to providing for payment in accordance with a qualified domestic relations order of benefits under the Wisconsin retirement system that are already divided under the judgment or order.
(2) INSURANCE PREMIUMS.
Insurance premiums shall be deducted from annuities for group insurance benefit plans as provided in s. 40.05 and, with the written consent of the annuitant, for premiums for group life and health insurance plans provided by the city of Milwaukee to former Milwaukee teachers if the annuity is sufficient.
Any participant, beneficiary or distributee of any estate may waive, absolutely and without right of reconsideration or recovery, the right to or the payment of all or any portion of any benefit payable or to become payable under this chapter. The waiver shall be effective on the first day of the 2nd month commencing after it is received by the department or on the date specified in the waiver if later.
(4) RETENTION OF PAYMENTS.
Unless voluntarily repaid and except as limited by sub. (10) , the department may retain out of any annuity or benefit an amount as the department in its discretion may determine, for the purpose of reimbursing the appropriate benefit plan accounts for a balance due under s. 40.25 (5) or for any money paid, plus interest at the effective rate of the fixed annuity division, to any person or estate, through misrepresentation, fraud or error. Upon the request of the department any employer shall withhold from any sum payable by the employer to any person or estate and remit to the department any amount, plus interest at the effective rate of the fixed annuity division, which the department paid to the person or estate through misrepresentation, fraud or error. Any amount, plus interest at the effective rate, not recovered by the department from the employer may be procured by the department by action brought against the person or estate.
(5) EMPLOYER ERROR.
(a) Whenever any sum becomes due to the department from any recipient as the result of incorrect or incomplete reporting by an employer and the sum cannot be recovered from the recipient, then the employer shall be charged with the sum.
(b) Any amount determined to be due under this subsection shall be due with the next payment by the employer under s. 40.06 and shall be subject to the penalties and collection procedures provided in s. 40.06 if not paid when due.
(a) Notwithstanding s. 20.913 , but subject to par. (b) , the department may refund any money paid in error to the fund by or on behalf of a person who is not a participant.
(b) The department may not refund any money paid into the fund by an employer, but shall by rule credit the money to the employer.
(c) Except as provided in par. (d) , money paid into the fund by an employer on behalf of a participant which exceeds the contribution limits under s. 40.32 may not be refunded to the employer, but the department shall by rule credit the money to the employer and the employer shall pay the participant the amount of the credit as additional wages or salary.
(d) Money paid into the fund by a participant which exceeds the contribution limits under s. 40.32 may be refunded directly to the participant if the department determines that the money was paid on an after-tax basis.
(e) No interest may be credited to any money refunded under this subsection.
(7) OVERPAYMENTS AND UNDERPAYMENTS.
(a) Any overpayment or underpayment of a lump-sum payment under s. 40.25 or a death benefit which is less than 60% of the amount specified in s. 40.25 (1) (a) rounded to the next highest dollar amount, and any annuity payment error which is less than 2 per month may not be corrected but shall be credited or debited to the employer accumulation reserve or the appropriate insurance account. However, if the amount of unapplied additional contributions would increase an annuity payment by less than 2 but is more than 60% of the amount specified in s. 40.25 (1) (a) rounded to the next highest dollar amount, the unapplied additional contributions shall be paid to the annuitant as a lump sum.
(b) Any overpayment exceeding the limits in par. (a) to a person who cannot be located or which proves to be uncollectible and any underpayment exceeding the limits in par. (a) to a person who cannot be located may be written off 2 years after the underpayment or overpayment is discovered and credited or debited to the employer accumulation reserve or the appropriate insurance account.
(c) If an annuity underpayment exceeding the limits in par. (a) has not been corrected for at least 12 months, the payment to the annuitant to correct the underpayment shall include 0.4% interest on the amount of the underpayment for each full month during the period beginning on the date on which the underpayment occurred and ending on the date on which the underpayment is corrected.
(a) Benefits provided under this chapter shall be considered abandoned as follows:
1. Any potential primary beneficiary under s. 40.02 (8) , other than an estate, who has not applied for any benefit payable under this chapter as a result of the death of the participant and whom the department cannot locate by reasonable efforts, as determined by the department by rule, within one year after the death of the participant shall be presumed to have predeceased the participant and all other potential beneficiaries. Thereafter, if the department is unable to locate any resulting subsequent beneficiary within 6 months, all beneficiaries under s. 40.02 (8) (a) 1. and 2. shall be presumed to have predeceased the participant and the department shall pay all benefits payable under this chapter as a result of the death of the participant to the participants estate in a lump sum.
2. If an estate that is determined by the department to be a beneficiary is closed prior to the payment of benefits payable under this chapter as a result of the death of the participant and the estate is not reopened within 6 months after the department notifies the estate that a benefit is payable, the benefit shall be considered irrevocably abandoned and shall be transferred to the employer accumulation reserve, unless the estate was the designated beneficiary under s. 40.02 (8) (a) 1.
2m. If the estate was the designated beneficiary under s. 40.02 (8) (a) 1. and the estate is closed prior to the payment of benefits payable under this chapter as a result of death of the participant and the estate is not reopened within 6 months after the department notifies the estate that a benefit is payable, the department shall pay the benefit to a beneficiary as determined under s. 40.02 (8) (a) 2. If the department is unable to locate any such beneficiary within 6 months, all such beneficiaries shall be presumed to have predeceased the participant and the benefit shall be considered irrevocably abandoned and shall be transferred to the employer accumulation reserve.
3. A participant, other than a participating employee or annuitant, whom the department cannot locate by reasonable efforts, with such efforts beginning by the end of the month in which the participant attains, or would have attained, the age of 65, shall be considered to have abandoned all benefits under the Wisconsin retirement system on the date on which the participant attains, or would have attained, the age of 70. The department shall close the participants account and shall transfer the moneys in the account to the employer accumulation reserve. The department shall restore the participants account and shall debit the employer accumulation reserve accordingly if the participant subsequently applies for retirement benefits under this chapter before attaining the age of 80.
4. The former spouse of a participant who is an alternate payee and whom the department cannot locate by reasonable efforts, with such efforts beginning by the end of the month in which the participant attains, or would have attained, the age of 65, shall be considered to have abandoned all benefits under the Wisconsin retirement system on the date on which the participant attains, or would have attained, the age of 70. The department shall close the alternate payees account and shall transfer the moneys in the account to the employer accumulation reserve. The department shall restore the alternate payees account and shall debit the employer accumulation reserve accordingly if the alternate payee subsequently applies for retirement benefits under this chapter before the participant attains or would have attained the age of 80.
5. All presumptions under this paragraph are conclusive upon payment of the benefit payable under this chapter as a result of the death of the participant to any qualifying person, estate or entity other than the employer accumulation reserve.
(b) All moneys or credits in an account for a person presumed to have died intestate, without heirs or beneficiary, or to be abandoned by the person under par. (a) shall be applied, at the end of the 5th calendar year in which notice is published under par. (c) , to the employer accumulation reserve to reduce future funding requirements.
(c) The department shall publish a class 1 notice, under ch. 985 , in the official state paper stating the names of persons presumed to have died intestate, without heirs or beneficiary, or whose accounts are presumed to be abandoned under par. (a) , and the fact that a benefit will be paid, if applied for within the time limits under par. (a) and if the participant, alternate payee or other person offers proof satisfactory to the department that the participant, alternate payee or other person is entitled to the benefit. Such proof shall include, but is not limited to, evidence that the participant died and that the person is the beneficiary under s. 40.02 (8)
(d) If any person files a claim within 10 full calendar years after the publication of the notice under par. (c) and furnishes proof of ownership of any amounts in an inactive account the claim shall be paid on the same basis as if no action had been taken under this section. The cost of the benefit shall be charged to the employer account credited under par. (b)
(e) Notwithstanding any other provision of the statutes any account subject to this subsection may, at the discretion of the department, be settled by any heirs of a deceased participant or beneficiary making application, on a form approved by the department, certifying the names of any other persons not known by the applicants to be deceased and known by the applicants to have an equal or superior claim to the account and certifying that the applicants have no knowledge of the whereabouts of any of the persons so named.
(f) Publication under par. (c) is not required if the present value of the benefit to which a person would have been entitled on attainment of age 70 is less than 100, in the calendar year of 1982 or, in each calendar year commencing after January 1, 1982, the applicable amount under this paragraph for the previous calendar year increased by the salary index for that year and ignoring any fraction of a dollar. The provisions of this subsection apply to inactive accounts subject to this paragraph as if publication had been made in the year the person would have attained age 70.
(9) PAYMENTS OF BENEFITS TO MINORS AND INCOMPETENTS.
In any case in which a benefit amount becomes payable to a minor or to a person adjudged mentally incompetent, the department may waive guardianship proceedings, and pay the benefit to the person providing for or caring for the minor, or to the spouse or the parent or other relative by blood or adoption providing for or caring for the incompetent person.
An application for a benefit, a designation of a beneficiary or any other document which has a long-term effect on a persons rights and benefits under this chapter and which requires a signature may be signed and filed by a guardian of the estate when accompanied by a photocopy or facsimile of an order of guardianship issued by a circuit court judge or a register in probate or a circuit court commissioner who is assigned the authority to issue such orders under s. 851.73 (1) (g)
(10) LIMITATIONS ON CORRECTIONS.
Service credits granted and contribution, premium and benefit payments made under this chapter are not subject to correction unless correction is requested or made prior to the end of 7 full calendar years after the date of the alleged error or January 1, 1987, whichever is later, unless the alleged error is the result of fraud or unless another limitation is specifically provided by statute. This subsection does not prohibit correction of purely clerical errors in reporting or recording contributions, service and earnings.
(11) ASSUMED CONSENT.
The department, its employees, the fund, the employee trust fund board, the group insurance board and the deferred compensation board are held free from any liability for any money retained or paid in accordance with this section and the employee, participant or beneficiary shall be assumed to have assented and agreed to any disposition under this section of the money due.
(12) COURT REVIEW.
Notwithstanding s. 227.52 , any action, decision or determination of the board, the Wisconsin retirement board, the teachers retirement board, the group insurance board or the deferred compensation board in an administrative proceeding shall be reviewable only by an action for certiorari in the circuit court for Dane County that is commenced by any party to the administrative proceeding, including the department, within 30 days after the date on which notice of the action, decision or determination is mailed to that party, and any party to the certiorari proceedings may appeal the decision of that court.
(13) BENEFICIARY DESIGNATION.
The department may not be required by a court order, or by any other action or proceeding, to enforce or otherwise monitor the beneficiary designation specified in a qualified domestic relations order.
(14) ROLLOVERS TO OTHER RETIREMENT PLANS.
If a participant who is entitled to receive a lump sum payment or a monthly annuity certain under s. 40.24 (1) (f) for which the participant has specified a term of less than 120 months or an annuity certain of less than 10 years in duration from the Wisconsin retirement system and who has an account established under any other retirement plan located in the United States so directs in writing, on a form prescribed by the department, the department shall pay the lump sum payment or the monthly annuity directly to the participants account under that other retirement plan for credit under that other retirement plan. The department shall cease payment of the monthly annuity payments to the annuitants account under the other retirement plan within 30 days of the written request of the annuitant or written notice of the annuitants death.
49.96. Assistance grants exempt from levy.
All grants of aid to families with dependent children, payments made under ss. 48.57 (3m) or (3n) , 49.148 (1) (b) 1. or (c) or (1m) or 49.149 to 49.159 , payments made for social services, cash benefits paid by counties under s. 59.53 (21) , and benefits under s. 49.77 or federal Title XVI, are exempt from every tax, and from execution, garnishment, attachment and every other process and shall be inalienable.
949.07. Manner of payment.
The award, combining both the compensation award and the funeral and burial award, if applicable, shall be paid in a lump sum, except that in the case of death or protracted disability the award may provide for periodic payments. The department may pay any portion of an award directly to the provider of any service which is the basis for that portion of the award. No award may be subject to execution, attachment, garnishment or other process, except that an award for allowable expense is not exempt from a claim of a creditor to the extent that the creditor provided products, services or accommodations the costs of which are included in the award.
614.96. Exemption of fraternal benefits.
No money or other benefit, charity, relief or aid to be paid, provided or rendered by any domestic or nondomestic fraternal is liable to attachment, garnishment or other process, or to be seized, taken, appropriated or applied by any legal or equitable process or operation of law to pay any debt or liability of a member or beneficiary, or any other person who may have a right thereunder, either before or after payment by the fraternal.
20.921. Deductions from salaries.
(1) OPTIONAL DEDUCTIONS.
(a) Any state officer or employee or any employee of the University of Wisconsin Hospitals and Clinics Authority may request in writing through the state agency in which the officer or employee is employed or through the authority that a specified part of the officers or employees salary be deducted and paid by the state or by the authority to a payee designated in such request for any of the following purposes:
1. The purchase of U.S. savings bonds.
2. Payment of dues to employee organizations.
2m. Payment of amounts owed to state agencies or to the University of Wisconsin Hospitals and Clinics Authority by the employee.
2n. Payment of amounts owed as child support, maintenance payments or family support.
3. Payment of premiums for group hospital and surgical-medical insurance or plan, group life insurance, and other group insurance, where such groups consist of state officers and employees or employees of the University of Wisconsin Hospitals and Clinics Authority and where such insurance or plans are provided or approved by the group insurance board.
4. Other group or charitable purposes approved by the governor and the department of administration under the rules of the department of administration for state officers or employees, or by the board of directors of the University of Wisconsin Hospitals and Clinics Authority for authority employees.
5. Payment into an employee-funded reimbursement account maintained by an employee-funded reimbursement account provider under subch. VIII of ch. 40.
(b) Except as provided in ss. 111.06 (1) (c) and 111.84 (1) (f) , the request under par. (a) shall be made to the state agency or to the University of Wisconsin Hospitals and Clinics Authority in the form and manner and contain the directions and information prescribed by each state agency or by the authority. The request may be withdrawn or the amount paid to the payee may be changed by notifying the state agency or the authority to that effect, but no such withdrawal or change shall affect a payroll certification already prepared.
(bm) Any state officer or employee or any employee of the University of Wisconsin Hospitals and Clinics Authority may request in writing that a specified part of his or her salary be deferred under a deferred compensation plan of a deferred compensation plan provider selected under s. 40.80 The request shall be made to the state agency or to the authority in the form and manner prescribed in the deferred compensation plan and may be withdrawn as prescribed in that plan.
(c) Written requests under this subsection shall be filed with the state agency or the University of Wisconsin Hospitals and Clinics Authority and shall constitute authority to the state agency or to the authority to make certification for each such officer or employee and for payment of the amounts so deducted or deferred.
1. For the purpose of handling savings bond purchases, each state agency not on the central payroll system and the University of Wisconsin Hospitals and Clinics Authority shall designate an officer or employee thereof who shall serve as trustee. The trustee shall serve without compensation as such. The state agency or the authority shall furnish the trustee the necessary files, supplies and clerical and accounting assistance. Each trustee shall file with the state agency or the authority a bond in such amount as the state agency or the authority determines, with a corporation authorized to do surety business in this state as surety, which bond shall be conditioned upon the trustees faithful execution of his or her trust. The trustee shall file another or additional bond whenever the state agency or the authority so determines. The cost of any bond required by a state agency shall be paid out of the appropriation made to the state agency for its administration. For those state agencies on the central payroll system, the trustee shall be a person designated by the secretary of administration.
2. The trustee shall make purchases of savings bonds in the name of the officer or employee, or other beneficiary named in the request, whenever the amount to their credit is sufficient for that purpose and transmit them to the person entitled thereto. If the officer or employee cancels the request for the purchase of savings bonds, or upon termination of the trust, the amount remaining to a persons credit is not sufficient to purchase a bond the trustee may purchase savings stamps and transmit them to the person entitled thereto or refund the amount.
(e) No portion of the salary so requested to be used for the purchase of savings bonds, not exceeding 10% of the salary, is liable to seizure on execution or on any provisional or final process issued from any court or any proceedings in aid of that process. Section 241.09 relating to assignments shall not apply to the requests made under par. (a)
(f) The office of the governor shall prepare a statement explaining the bond purchase plan and its purpose and transmit copies of such statement to each state agency and to the University of Wisconsin Hospitals and Clinics Authority for distribution to their officers and employees.
(2) MANDATORY DEDUCTIONS.
(a) Whenever it becomes necessary in pursuance of any federal or state law or court-ordered assignment of income under s. 46.10 (14) (e) , 301.12 (14) (e) , 767.23 (1) (L) , 767.25 (4m) (c) or 767.265 to make deductions from the salaries of state officers or employees or employees of the University of Wisconsin Hospitals and Clinics Authority, the state agency or authority by which the officers or employees are employed is responsible for making such deductions and paying over the total thereof for the purposes provided by the laws or orders under which they were made.
(b) The head of each state agency or the chief executive officer of the University of Wisconsin Hospitals and Clinics Authority shall deduct from the salary of any employee the amount certified under s. 7.33 (5) which is received by the employee for service as an election official while the employee is on a paid leave of absence under s. 7.33 (3)
(a) Each state agency shall indicate on its payrolls the amount to be deducted or deferred from the salary of each officer and employee, the reason for each deduction or deferral, the net amount due each officer or employee, the total amount due for each purpose for which deductions or deferrals have been made, and the person, governmental unit or private organization in each case entitled to receive the deductions or the amount deferred. The department of administration shall then issue warrants for the respective amounts due the persons listed on each payroll and the checks, share drafts and other drafts for the payments when received by the state agency shall be transmitted to the persons entitled to receive them.
(b) All amounts deducted or retained from salaries of state officers and employees shall be paid by the department of administration from the respective funds to the person, governmental unit or private organization entitled to receive them, or for necessary adjustments to correct errors. Amounts due in payment of federal income taxes required to be deducted and withheld by any state agency shall be paid on dates required by the internal revenue code and shall be paid to qualified depositories for federal taxes designated by the secretary of administration.
45.35. Department of veterans affairs.
It is the policy of the state to give health, educational and economic assistance to veterans and their dependents, who are residents of this state to the extent and under the conditions determined by the board within the limitations hereinafter set forth.
In this section, "department" means the department of veterans affairs.
(3) BOARD FUNCTIONS.
The board may promulgate rules necessary to carry out the purposes of this chapter and the powers and duties conferred upon them. The records and files of the department of military affairs and of any other state department or officer shall, upon request, be made available to the board.
(3d) COUNCIL ON VETERANS PROGRAMS.
(a) The council on veterans programs created under s. 15.497 shall advise the board and the department on solutions and policy alternatives relating to the problems of veterans.
(b) The council on veterans programs and the department, jointly or separately, shall submit a report regarding the council on veterans programs to the chief clerk of each house of the legislature for distribution to the legislature under s. 13.172 (2) by September 30 of every odd-numbered year. The report shall include a general summary of the activities and membership over the past 2 years of the council and each organization on the council.
(3m) CAMP RANDALL MEMORIAL.
(a) The board may approve, recommend and veto any proposed plans, modifications and changes or policies with respect to established state memorials, including the Camp Randall Memorial Park, Madison, Wisconsin, as described in par. (c) , and any future veterans state memorials; and recommend the creation and establishment of veterans state memorials.
(b) No structures other than memorials approved by the board and walks, roads and subterranean footings may be placed or erected upon Camp Randall Memorial Park unless authorized by the legislature; nor shall the park be used for any purpose other than a memorial park.
(c) Camp Randall Memorial Park, Madison, Wisconsin, is established and described as follows: beginning on the west line of Randall Avenue 96.6 feet north of the center line of Dayton Street extended; thence west at right angles to Randall Avenue 370 feet; thence south parallel to Randall Avenue 722 feet; thence west at right angles to Randall Avenue 235 feet; thence south parallel to Randall Avenue 205 feet to the north line of Monroe Street; thence north 50 degrees 14 minutes east along the north line of Monroe Street approximately 780 feet to the west line of Randall Avenue; thence north along the west line of Randall Avenue 429 feet to the place of beginning.
(4) DEPARTMENT STAFF.
(a) The secretary shall appoint under the classified service such persons as are necessary to carry out the policy of the board and for the proper conduct of the Wisconsin Veterans Museum. All persons appointed by the department shall, if possible, be veterans as defined in sub. (5) and preference shall be given to disabled veterans.
(b) The department shall employ regional coordinators. The duties of a regional coordinator shall include providing direct claims and benefit application assistance to veterans. The regional coordinators shall coordinate claims and benefit application assistance with the appropriate county veterans service officers under s. 45.43 to maximize the level of assistance and benefits provided to veterans.
(c) The department shall employ claims officers. The claims officers shall provide federal claims and benefit assistance to veterans and shall be based in the departments regional office in Milwaukee County.
(d) The department shall employ mobile claims officers in the departments southeast region and shall employ mobile claims officers in each of the departments other regions. The mobile claims officers shall provide claim and benefit assistance to veterans. The mobile claims officers shall coordinate that claim and benefit assistance with the appropriate county veterans service officers under s. 45.43 to maximize the level of assistance and benefits provided to veterans.
(5) SPOUSES AND DEPENDENTS ENTITLEMENT TO BENEFITS.
The benefits available to veterans are also available to the unremarried surviving spouses and minor or dependent children of deceased veterans if the unremarried surviving spouses or minor or dependent children are residents of and living in this state at the time of making application.
(6) COORDINATION DUTIES.
The department shall coordinate the activities of all state agencies and the University of Wisconsin Hospitals and Clinics Authority performing functions relating to the medical, hospital, or other remedial care; placement and training; and educational, economic, or vocational rehabilitation of persons who served in the armed forces of the United States at any time and who were honorably discharged, including such persons with disabilities whether or not service-connected or war-connected. In particular, the department shall coordinate the activities of the technical college system board, state selective service administration, department of health and family services, department of workforce development, department of public instruction, the University of Wisconsin System and other educational institutions, the University of Wisconsin Hospitals and Clinics Authority, and all other departments or agencies performing any of the functions specified, to the end that the benefits provided in this section may be made available to veterans as promptly and effectively as possible.
(7) CONTACT DUTIES.
The department shall maintain contacts with county veterans service officers and local agencies, the American Red Cross and veterans organizations concerned with the welfare of veterans and shall contact and cooperate with federal agencies in securing for veterans all benefits to which they may be entitled.
(7a) CLAIMS OF VETERANS, ASSISTANCE.
The department upon request shall assist all persons residing in the state having claims against the United States for pensions, bounty or back pay, where such claims have arisen out of or by reason of service in the U.S. armed forces. To this end it shall cooperate with their agents or attorneys, advise as to the legality of claims, furnish all necessary certificates and certified abstracts from and copies of records and documents in its office, and in all practicable ways seek to secure speedy and just action upon all claims now pending or which may hereafter be filed. It shall also, in cases where it may be expedient, act as agent or attorney of record in prosecuting claims for such persons requesting it to do so. For any such services rendered no person in the employ of the department shall make any charge or demand or receive from the said claimants or any of them, directly or indirectly, any pay or compensation whatever. It shall provide for registration with the register of deeds of each county the names of all persons from such county who died in the services of the United States during the Spanish-American War, Philippine insurrection, Boxer rebellion, Mexican border service, World Wars I and II, the Korean conflict or Vietnam service.
(8) MINORS' EXECUTION OF DOCUMENTS; BENEFITS EXEMPT FROM EXECUTION.
(a) Any minor who is a veteran and any minor who is the spouse, surviving spouse or child of a veteran may execute notes, mortgages and other contracts and conveyances to the department and such notes, mortgages, contracts and conveyances shall not be subject to the defense of infancy.
(b) The benefits and aid provided under any of the following are not assignable and are exempt from garnishment and execution:
1. Section 45.352, 1971 stats.
2. Section 45.351
3. Subchapter II , except as provided under s. 45.74 (6)
4. Section 45.396
(9) VOCATIONAL TRAINING.
The department in cooperation with the department of workforce development shall make available to disabled veterans the benefits of vocational training and guidance, including veterans who have filed claims for federal rehabilitation benefits and during the pendency of such claims. In cases where such claims are allowed and federal reimbursement is made to the state, such money shall be paid into and become a part of the veterans trust fund.
(9m) APPROVAL AGENCY FOR VETERAN'S TRAINING.
(a) Except as provided in par. (b) , the department shall be the state approval agency for the education and training of veterans and war orphans. The department shall approve and supervise schools and courses of instruction for the training of veterans and war orphans under Title 38, USC, and may enter into and receive money under contracts with the U.S. department of veterans affairs or other appropriate federal agencies.
(b) The governor may designate the following agencies for approval and supervision of special phases of the program of veterans education:
1. On the job and apprenticeship training program, the department of workforce development.
2. On the farm training program, the technical college system board.
3. Funeral directors apprentices, the funeral directors examining board.
(10) PLACEMENT OF VETERANS.
The department in cooperation with the department of workforce development and state selective service administration or any other federal, state or local agency shall formulate and carry out plans for the training and placement of veterans.
(a) All expenditures for execution of functions under this section shall be made from the veterans trust fund as provided in s. 20.485
(b) The secretary shall certify to the department of administration for payment all aid to veterans and their dependents authorized under the rules and regulations of the board and shall certify or approve and forward to it payrolls and other vouchers for other expenditures of the board authorized under such rules and regulations.
(a) The department may receive money, lands, gifts and bequests in its name for the benefit of Wisconsin veterans and their dependents, or either, in accordance with policies adopted by the board. Such money shall be deposited in the state treasury and credited to the veterans trust fund and is appropriated therefrom by s. 20.485 (2) (z) to the department to be used in accordance with such policies.
(b) The department may also receive moneys or other gifts and bequests in its name for the benefit of the Wisconsin Veterans Museum. All moneys received shall be deposited in the state treasury and credited to the veterans trust fund and appropriated from s. 20.485 (2) (zm) to the department to be used, as far as practicable in accordance with the wishes of the donors, and in accordance with the policies adopted by the board.
(14) POWERS, DUTIES, FUNCTIONS.
The department shall, without limitation because of enumeration, also have the following powers, duties and functions:
(a) To assist in the coordination of the state, county, municipal and private activities relating to veterans housing.
(b) To cooperate with any and all federal departments, agencies and independent establishments relating to veterans housing, materials, priorities and finances.
(c) To assist any housing authority, municipality or other private enterprise engaged in supplying additional veterans housing in the acquisition of materials, finances, legal aid and compliance with federal rules and regulations.
(d) To utilize the services and facilities of existing state departments and boards and county veterans service officers. Charges for legal services furnished the department by the department of justice shall be paid from the appropriation in s. 20.485 (2) (u)
(e) To employ such assistants as it deems necessary to carry out its functions.
(f) To receive money from federal agencies for the purpose of providing veterans housing in localities throughout the state.
(g) To perform such other duties as specifically set forth in other sections of the statutes.
(h) To provide grants to the governing bodies of federally recognized American Indian tribes and bands from the appropriation under s. 20.485 (2) (vz) if that governing body enters into an agreement with the department regarding the creation, goals and objectives of a tribal veterans service officer, appoints a veteran to act as a tribal veterans service officer and gives that veteran duties similar to the duties described in s. 45.43 (5) , except that the veteran shall report to the governing body of the tribe or band. The department may make annual grants of up to 2,500 under this paragraph and shall promulgate rules to implement this paragraph.
(i) To provide county veterans service officers with the information provided to the department by the adjutant general under s. 21.19 (14)
Notes supplied by the State of Wisconsin
Cross Reference: See also ch. VA 15, Wis. adm. code.
(14m) ADDITIONAL POWERS.
The department may provide county veterans service officers with information on all necessary military points of contact and general deployment information for reserve units of the U.S. armed forces.
(15) LIBERAL CONSTRUCTION INTENDED.
This section, ss. 45.25 , 45.351 , 45.356 and 45.37 and subch. II shall be construed as liberally as the language permits in favor of applicants.
(16) DEFERRAL OF PAYMENTS AND INTEREST ON LOANS.
When a veteran or a member of the veterans family makes application for deferment of payment of monthly installments and waiver of interest charges on veterans loans made under this chapter, showing that the ability of such veteran to make payment is materially and adversely affected by reason of military service, the department may, with the approval of the board, defer payment of monthly installments and waive interest charges on veterans loans made under this chapter for the duration of any period of service in the armed forces of the United States during a national emergency or in time of war or under P.L. 87-117 and 6 months from date of discharge or separation and the time for payment may be extended for a like period. However, when funds estimated to be received in the veterans mortgage loan repayment fund to pay debt service on public debt contracted under s. 20.866 (2) (zn) and (zo) are less than the funds estimated to be required for the payment of the debt service, the board may grant deferral of payments and interest on loans provided under s. 45.79 only when so required by federal law.
(17) APPLICATION REQUIREMENTS AND PENALTIES.
(a) In any case where the department finds that an applicant for benefits from the department has willfully made or caused to be made, or conspired, combined, aided or assisted in, agreed to, arranged for, or in any wise procured the making of a false or fraudulent affidavit, declaration, certificate, statement or other writing, it may suspend all benefits available to such applicant from the department under this chapter.
(b) Any person who, with the intent to secure any benefits under this chapter, for personal benefit or for others, willfully makes or causes to be made, or conspires, combines, aids, or assists in, agrees to, arranges for, or in any wise procures the making or presentation of a false or fraudulent affidavit, declaration, certificate, statement, or other writing, may be fined not more than 500 or be imprisoned for not more than 6 months, or both. Such fine or imprisonment may be imposed in addition to the penalty provided in par. (a)
1g. As used in this paragraph, "fair consideration" means the exchange of property, assets or obligations for a fair equivalent thereof, in an amount not disproportionately small or large compared to the value of the property, assets or obligations, as reflected in similar market transactions.
1m. The department shall declare immediately due and payable any loan made after July 29, 1979 under a program administered by the department under s. 45.351 or subch. II , if it finds that the loan was granted to an ineligible person due to any of the following circumstances:
a. The applicant did not report income amounts as required on the loan application.
b. The applicant did not make the disclosures required under subd. 2. a. , b. or c. on the loan application.
c. The applicant transferred assets or liabilities or incurred liabilities for less than fair consideration with the intent to thereby qualify for and secure the loan.
2. Loan application forms processed by the department for programs administered under s. 45.351 or subch. II shall:
a. Require disclosure of any asset with a value over 500 transferred by the applicant for less than fair consideration, within one year immediately prior to the loan application date. In determining the applicants need for a loan, the department shall consider such assets to be assets of the applicant.
b. Require disclosure of any liability of more than 500 incurred by the applicant for less than fair consideration, within one year immediately prior to the loan application date. In determining the applicants need for a loan, the department shall not consider such liabilities to be liabilities of the applicant.
c. Require disclosure of all liabilities transferred by the applicant within one year immediately prior to the loan application date. Such liabilities transferred for less than fair consideration shall be considered by the department to be liabilities of the applicant to the extent he or she is liable for their payment or for reimbursement of the transferee.
d. Contain notification of the penalties provided for in this paragraph.
3. The department shall incorporate the payment acceleration requirements of subd. 1m. in all loan documents for programs administered by the department under s. 45.351 or subch. II
Cross Reference: See also ss. VA 1.03 and 1.08, Wis. adm. code.
(18) LOAN REPAYMENTS.
The department shall deposit all repayments of loans and payments of interest made on loans under s. 45.351 (2), 1995 stats., s. 45.352, 1971 stats., s. 45.356, 1995 stats., or s. 45.80, 1989 stats., in the veterans trust fund.
The department may enter into contracts to collect delinquent loan payments owed to the department. The department may allocate a portion of the amounts collected under the contracts to pay contract costs. Notwithstanding the provisions of s. 45.36 , the department may release information contained in its files pertaining to applications for benefits to contractors providing collection services to the department.
(20) DEPARTMENT HEADQUARTERS AND MUSEUM.
The department may acquire by gift, purchase, or condemnation property for the purposes of providing a headquarters and museum building for the department.
(22) FUND TRANSFER.
The department may loan money from the veterans trust fund to the veterans mortgage loan repayment fund to fund loans under s. 45.79
(23) LOAN GUARANTEE.
The department may provide a loan guarantee for multifamily transitional housing for homeless veterans.
102.27. Claims and awards protected; exceptions.
(1) Except as provided in sub. (2) , no claim for compensation shall be assignable, but this provision shall not affect the survival thereof; nor shall any claim for compensation, or compensation awarded, or paid, be taken for the debts of the party entitled thereto.
(a) A benefit under this chapter is assignable under s. 46.10 (14) (e) , 301.12 (14) (e) , 767.23 (1) (L) , 767.25 (4m) (c) or 767.265 (1) or (2m)
(b) If a governmental unit provides public assistance under ch. 49 to pay medical costs or living expenses related to a claim under this chapter, the employer or insurance carrier owing compensation shall reimburse that governmental unit any compensation awarded or paid if the governmental unit has given the parties to the claim written notice stating that it provided the assistance and the cost of the assistance provided. Reimbursement shall equal the lesser of either the amount of assistance the governmental unit provided or two-thirds of the amount of the award or payment remaining after deduction of attorney fees and any other fees or costs chargeable under ch. 102 The department shall comply with this paragraph when making payments under s. 102.81
108.13. Deductions from benefit payments.
(1) ASSIGNMENT BEFORE PAYMENT.
Except as provided in subs. (4) and (5) and s. 108.135 , no claim for benefits under this chapter nor any interest in the fund is assignable before payment. This subsection does not affect the survival of such a claim or interest.
(2) LIABILITY OF CLAIMANT.
Except as provided in subs. (4) and (5) , no claim for benefits awarded, adjudged or paid or any interest in the fund may be taken on account of any liability incurred by the party entitled thereto. This subsection does not apply to liability incurred as the result of an overpayment of unemployment insurance benefits under the law of any state or the federal government.
(3) DEATH OF CLAIMANT.
If a claimant dies during or after a week of unemployment in which the claimant was otherwise eligible to receive benefits and for which benefits are payable, the department may designate any person who in its judgment should properly receive the benefits in lieu of the claimant. A receipt or an endorsement from the person so designated fully discharges the fund from liability for the benefits.
(4) DEDUCTIONS FOR CHILD SUPPORT OBLIGATIONS.
(a) As used in this subsection:
1. "Child support obligations" includes only those obligations which are being enforced pursuant to a plan described in 42 USC 654 which has been approved by the U.S. secretary of health and human services under part D of title IV of the social security act or which is otherwise authorized by federal law.
2. "Legal process" has the meaning given under 42 USC 662 (e).
3. "State or local child support enforcement agency" means any agency of a state or political subdivision of a state operating pursuant to a plan described in subd. 1.
4. "Unemployment insurance" means any compensation payable under this chapter, including amounts payable by the department pursuant to an agreement under any federal law providing for compensation, assistance or allowances with respect to unemployment.
(b) A claimant filing a new claim for unemployment insurance shall, at the time of filing the claim, disclose whether or not he or she owes child support obligations. If any such claimant discloses that he or she owes child support obligations and is determined to be eligible for unemployment insurance, the department of workforce development shall notify the local child support enforcement agency enforcing the obligations that the claimant has been determined to be eligible for unemployment insurance.
(c) The department shall deduct and withhold from any unemployment insurance payable to a claimant who owes child support obligations:
1. Any amount determined pursuant to an agreement under 42 USC 654 (19) (B) (i) between the claimant and the state or local child support enforcement agency which is submitted to the department by the state or local child support enforcement agency;
2. Any amount required to be so deducted and withheld pursuant to legal process brought by the state or local child support enforcement agency; or
3. Any amount directed by the claimant to be deducted and withheld under this paragraph.
(d) Any amount deducted and withheld under par. (c) shall be paid by the department to the appropriate state or local child support enforcement agency.
(e) Any amount deducted and withheld under par. (c) shall, for all purposes, be treated as if it were paid to the claimant as unemployment insurance and paid by the claimant to the state or local child support enforcement agency in satisfaction of his or her child support obligations.
(f) This subsection applies only if appropriate arrangements are made for the local child support enforcement agency to reimburse the department for administrative costs incurred by the department that are attributable to the interception of unemployment insurance for child support obligations.
(5) OTHER DEDUCTIONS.
The department may make a deduction from a claimants benefit payments for any purpose that is permitted by federal law.
178.21. Property rights of partner.
(1) The property rights of a partner are that partners rights in specific partnership property, that partners interest in the partnership, and his or her right to participate in the management.
(2) A partner is co-owner with the other partners of specific partnership property holding as a tenant in partnership.
(3) The incidents of this tenancy are such that:
(a) A partner, subject to the provisions of this chapter and to any agreement between the partners, has an equal right with the other partners to possess specific partnership property for partnership purposes; but a partner has no right to possess such property for any other purpose without the consent of the other partners.
(b) A partners right in specific partnership property is not assignable except in connection with the assignment of the rights of all the partners in the same property.
(c) A partners right in specific partnership property is not subject to attachment or execution, except on a claim against the partnership. When partnership property is attached for a partnership debt the partners, or any of them, or the representatives of a deceased partner, cannot claim any right under the homestead or exemption laws.
(d) On the death of a partner the partners right in specific partnership property vests in the surviving partner or partners, except where the deceased was the last surviving partner, when the partners right in such property vests in the partners legal representative. Such surviving partner or partners, or the legal representative of the last surviving partner, has no right to possess the partnership property for any but a partnership purpose.
(e) A partners right in specific partnership property is not subject to elective rights under s. 861.02 (1) of a surviving spouse or to allowances to a surviving spouse, heirs, or next of kin.