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CHAPTER 14 – TERMINATION RULE AND REPORTING

ET-1127 ( CHAPTER 14 REV 5/2/2016)Department of Employee Trust FundsWISCONSIN RETIREMENT SYSTEM ADMINISTRATION MANUALC hapter 14 TERMINATION Rule and Reporting1400 Introduction1401 Minimum Break in Service1402 Required Conditions of a Valid Termination1403 Determining the TERMINATION Date1404 Rehired Annuitants and Valid Terminations1405 Frequently Asked Questions Concerning Valid Terminations1406 Disability TERMINATION Requirements1400 IntroductionFederal law requires a good-faith TERMINATION of employment to qualify for a benefit distribution from a qualified retirement plan such as the WRS. A good-faith TERMINATION from WRS employment has two requirements: Fulfill a Minimum Break in Service Meet All Required Conditions to be a Valid TerminationNote: Some exceptions to Wis.

ET-1127 (Chapter 14 REV 8/3/2018) Page 164 of 213. Department of Employee Trust Funds . WISCONSIN RETIREMENT SYSTEM ADMINISTRATION MANUAL . CHAPTER 14 – TERMINATION RULE AND REPORTING

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