Wis. Stat. § 40.015
This is the official text of Wis. Stat. § 40.015, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
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Compliance with federal tax laws.
Official statutory text
(1) The Wisconsin retirement system is established as a governmental plan and as a qualified plan for federal income tax purposes under the Internal Revenue Code and shall be so maintained and administered.
(2) No benefit plan authorized under this chapter may be administered in a manner which violates an Internal Revenue Code provision that authorizes or regulates that benefit plan or which would cause an otherwise tax exempt benefit to become taxable under the Internal Revenue Code.
(3) For the purposes of compliance with the Internal Revenue Code, the plan year is January 1 through December 31.
History: 1995 a. 302 ; 2013 a. 20 .
(2) No benefit plan authorized under this chapter may be administered in a manner which violates an Internal Revenue Code provision that authorizes or regulates that benefit plan or which would cause an otherwise tax exempt benefit to become taxable under the Internal Revenue Code.
(3) For the purposes of compliance with the Internal Revenue Code, the plan year is January 1 through December 31.
History: 1995 a. 302 ; 2013 a. 20 .
Status: in_force · Read it on the official government site
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