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Wisconsin Governor, Lawmakers Urge Treasury to Clarify Normal Retirement Age Rules

APR. 6, 2012

Wisconsin Governor, Lawmakers Urge Treasury to Clarify Normal Retirement Age Rules

DATED APR. 6, 2012
DOCUMENT ATTRIBUTES
  • Authors
    Ribble, Rep. Reid J.
    Duffy, Rep. Sean P.
    Walker, Gov. Scott
    Johnson, Sen. Ron
    Sensenbrenner, Rep. F. James, Jr.
    Ryan, Rep. Paul
    Petri, Rep. Thomas E.
  • Institutional Authors
    House of Representatives
    Office of Wisconsin
    Senate
  • Cross-Reference
    For T.D. 9325, see Doc 2007-12290 or 2007 TNT 99-11 2007 TNT 99-11: IRS Final Regulations.

    For Notice 2009-86, 2009-46 IRB 629, see Doc 2009-23747 or

    2009 TNT 207-15 2009 TNT 207-15: Internal Revenue Bulletin.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2012-7548
  • Tax Analysts Electronic Citation
    2012 TNT 70-17

 

April 6, 2012

 

 

Honorable Timothy J. Geithner

 

Secretary

 

United States Department of Treasury

 

1500 Pennsylvania Avenue

 

Washington, DC 20220

 

 

Dear Secretary Geithner,

We are writing you regarding the impact of potential rule change (Notice 2009-86) that would affect the retirement age rules for all protective occupation employees in the State of Wisconsin. Under this rule, beginning on or after January 1, 2013, the normal retirement age for public safety employees in Wisconsin would increase from 53 to 62, significantly jeopardizing law enforcement officers and firefighters.

In Wisconsin public safety employees participate in the Wisconsin Retirement System (WRS), rather than a separate pension plan like most states. Because public safety employees in Wisconsin only constitute approximately 8.7 percent of the WRS's plan, public safety employees cannot take advantage of the "safe harbor" rule that exempts public safety employees from normal retirement age (NRA) rules if a significant number of employees participate in the same plan. As a result, this rule puts Wisconsin public safety employees at a significant disadvantage compared to other states.

We have heard from numerous public safety employees throughout Wisconsin about the negative impact this potential rule change would have on public safety in our state. Under the WRS's guidelines, employees must give 60-90 days notice of their intent to retire. If the IRS does not make a decision shortly about the extension of the effective date, many Wisconsin public safety employees are likely to retire due to concerns about not being able to retire for another nine years. The Badger State Sheriff's Association has indicated that some Wisconsin counties could lose upwards of 20 percent of their current workforce. To make matters worse, the retiring employees would be among the most experienced, leaving departments with a substantial void of knowledge and expertise.

In addition to the significant workforce reductions implementation of this rule may cause, another concern that has been repeatedly addressed is the general safety of law enforcement officers and firefighters. Engaging in the suppression of criminal activity and firefighting places significant physical demands on those in the field. Whether it is a police officer attempting to take a combative suspect into custody or a firefighter entering a burning building, the fact of the matter is that the risk factor for injury or death increases with age due to multiple health issues, reduced reaction times and decreased physical strength. An additional concern is that due to decreased physical health, aging law enforcement officers, in the interest of protecting their own life, may choose to escalate the use of force in order to take a subject into custody, something that is not normally done by younger officers. If implemented, NRA regulations for public safety workers not covered under safe harbor rules will extend the careers of many law enforcement officers and firefighters across Wisconsin, with a consequence of increased workplace injuries or fatalities and disability claims sure to follow.

We urge you to treat Wisconsin public safety employees the same as public safety employees throughout the country and to issue a decision before May 15 to end the uncertainty facing our public safety sector.

Thank you for your consideration of our comments. We look forward to your timely response.

Sincerely,

 

 

Reid J. Ribble

 

Member of Congress

 

 

Scott Walker

 

Governor of Wisconsin

 

 

F. James Sensenbrenner, Jr.

 

Member of Congress

 

 

Thomas E. Petri

 

Member of Congress

 

 

Sean P. Duffy

 

Member of Congress

 

 

Ron Johnson

 

United States Senator

 

 

Paul Ryan

 

Member of Congress
DOCUMENT ATTRIBUTES
  • Authors
    Ribble, Rep. Reid J.
    Duffy, Rep. Sean P.
    Walker, Gov. Scott
    Johnson, Sen. Ron
    Sensenbrenner, Rep. F. James, Jr.
    Ryan, Rep. Paul
    Petri, Rep. Thomas E.
  • Institutional Authors
    House of Representatives
    Office of Wisconsin
    Senate
  • Cross-Reference
    For T.D. 9325, see Doc 2007-12290 or 2007 TNT 99-11 2007 TNT 99-11: IRS Final Regulations.

    For Notice 2009-86, 2009-46 IRB 629, see Doc 2009-23747 or

    2009 TNT 207-15 2009 TNT 207-15: Internal Revenue Bulletin.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2012-7548
  • Tax Analysts Electronic Citation
    2012 TNT 70-17
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