If the official notice of election to be included has been received by the department on or before November 15, the effective date of participation of the employer shall be the ensuing January 1. If the department receives the notice of election after November 15, the effective date shall be the January 1 after the ensuing January 1. The employer may withdraw a notice of election to be included if the employer's written notice to withdraw is received by the department before the November 15 deadline of the year before the January effective date.
Wis. Admin. Code Department of Employee Trust Funds ETF 20.017