(a)    On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry, and fur-bearing animals and wildlife. See Wisconsin Statutes 108.02

Alcohol beverages: has the meaning given in…. See Wisconsin Statutes 108.02

Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. ^{Source: FDIC}

Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.

Appraisal: A determination of property value.

Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.

Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.

Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.

Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.

Base period: means the period that is used to compute an employee's benefit rights under…. See Wisconsin Statutes 108.02

Base period wages: means all of the following:

      (a)    All earnings for wage-earning service that are paid to an employee during his or her base period as a result of employment for an employer except any payment made to or on behalf of an employee or his or her beneficiary under a cafeteria plan within the meaning of 26 U. See Wisconsin Statutes 108.02

Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.

Benefit year: means the 52-week period beginning with a valid new claim week for which an employee's benefit rights are computed under…. See Wisconsin Statutes 108.02

Benefits: means the money allowance payable to an employee as compensation for the employee's wage losses due to unemployment as provided in this chapter. See Wisconsin Statutes 108.02

Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.

chief of a fire department: includes the chief of a department under…. See Wisconsin Statutes 990.01

chief of a police department: includes the chief of a department under…. See Wisconsin Statutes 990.01

Child: means a natural child, adopted child, or stepchild. See Wisconsin Statutes 108.02

Chiropractor: means a person holding a license issued by the chiropractic examining board. See Wisconsin Statutes 990.01

Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.

Commission: means the labor and industry review commission. See Wisconsin Statutes 108.02

Communicable disease: means any disease that the department of health services determines, by rule, to be communicable in fact. See Wisconsin Statutes 990.01

Computation date: means that date as of the close of which the department computes reserve percentages and determines contribution rates for the next calendar year. See Wisconsin Statutes 108.02

Controlled substance: has the meaning given in…. See Wisconsin Statutes 108.02

Controlled substance analog: has the meaning given in…. See Wisconsin Statutes 108.02

Counterclaim: A claim that a defendant makes against a plaintiff.

crew leader: means an individual who furnishes individuals to perform service in agricultural labor for any other person, pays on behalf of himself or herself or on behalf of such other person the individuals so furnished to perform such labor, and has not entered into a written agreement with such other person under which he or she is designated as an employee of such other person. See Wisconsin Statutes 108.02

Cross examine: Questioning of a witness by the attorney for the other side.

Department: means the department of workforce development. See Wisconsin Statutes 108.02

Department: means the department of workforce development. See Wisconsin Statutes 109.01

Department: means the department of health services. See Wisconsin Statutes 146.001

Departmental error: means an error made by the department in computing or paying benefits which results exclusively from:

         1. See Wisconsin Statutes 108.02

Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.

domestic partner: has the meaning given in…. See Wisconsin Statutes 108.02

Donee: The recipient of a gift.

Educational service agency: means a governmental entity or Indian tribal unit which is established and operated exclusively for the purpose of providing services to one or more educational institutions. See Wisconsin Statutes 108.02

Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}

Employee: as used in this chapter means:

   (1)   

      (a)    Every person, including all officials, in the service of the state, or of any local governmental unit in this state, whether elected or under any appointment or contract of hire, express or implied, and whether a resident of the state or employed or injured within or without the state. See Wisconsin Statutes 102.07

Employee: means any individual who is or has been performing services for pay for an employing unit, whether or not the individual is paid directly by the employing unit, except as provided in par. See Wisconsin Statutes 108.02

Employee: means any person employed by an employer, except that "employee" does not include an officer or director of a corporation, a member or manager of a limited liability company, a partner of a partnership or a joint venture, the owner of a sole proprietorship, an independent contractor or person otherwise excluded under…. See Wisconsin Statutes 109.01

Employer: includes a person who pays wages to an individual on account of sickness or accident disability if the person is classified as an "employer" under rules promulgated by the department. See Wisconsin Statutes 108.02

employer: means any person engaged in any activity, enterprise or business employing one or more persons within the state, including the state and its political subdivisions and charitable, nonprofit or tax-exempt organizations and institutions. See Wisconsin Statutes 109.01

Employing unit: means any person who employs one or more individuals. See Wisconsin Statutes 108.02

Employment: includes an individual's service, wherever performed within the United States or Canada, if:

         1. See Wisconsin Statutes 108.02

Employment agent: means all persons who furnish to persons seeking employment, information enabling or tending to enable such persons to secure the same, or who furnish employers seeking laborers or other help of any kind, information enabling or tending to enable such employers to secure such help, or who keep a register of persons seeking employment or help as aforesaid, whether such agents conduct their operations at a fixed place of business, on the streets or as transients, and also whether such operations constitute the principal business of such agents or only a sideline or an incident to another business. See Wisconsin Statutes 105.01

Employment counselor: means any placement manager, placement director, interviewer or any other person employed by an employment agency who interviews, counsels or confers with job applicants or employers for the purpose of placing or procuring job applicants. See Wisconsin Statutes 105.01

Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.

Executor: A male person named in a will to carry out the decedent

Family corporation: means :

      (a)    A corporation or a limited liability company that is treated as a corporation under this chapter in which 50 percent or more of the ownership interest, however designated or evidenced, is or during a claimant's employment was owned or controlled, directly or indirectly, by the claimant or by the claimant's spouse or child, or by the claimant's parent if the claimant is under the age of 18, or by a combination of 2 or more of them; or

      (b)    Except where par. See Wisconsin Statutes 108.02

family member: means a spouse, parent, child, grandparent, or grandchild of an individual, by blood or adoption, or an individual's step parent, step child, or domestic partner. See Wisconsin Statutes 108.02

farm: includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. See Wisconsin Statutes 108.02

Farm premises: means areas used for operations herein set forth, but does not include other areas, greenhouses or other similar structures unless used principally for the production of food and farm plants. See Wisconsin Statutes 102.04

Farmer: means any person engaged in farming as defined. See Wisconsin Statutes 102.04

farming: means the operation of farm premises owned or rented by the operator. See Wisconsin Statutes 102.04

Fiduciary: A trustee, executor, or administrator.

Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. ^{Source: OCC}

Fire fighter: includes a person serving under…. See Wisconsin Statutes 990.01

Folio: means 100 words or figures. See Wisconsin Statutes 990.01

Forbearance: A means of handling a delinquent loan. A

Freeway: means a highway with full control of access and with all crossroads separated in grade from the pavements for through traffic. See Wisconsin Statutes 990.01

Full-time work: means work performed for 32 or more hours per week. See Wisconsin Statutes 108.02

Fund: means the unemployment reserve fund established in…. See Wisconsin Statutes 108.02

Government unit: means :

      (a)    This state, including all of its constitutional offices, branches of government, agencies, departments, boards, commissions, councils, committees and all other parts and subdivisions of state government, and all public bodies or instrumentalities of this state and one or more other states; and

      (b)    Any school district, county, city, village, town and any other public corporation or entity, any combination thereof and any agency of any of the foregoing, and any public body or instrumentality of any political subdivision of this state and one or more other states or one or more political subdivisions of one or more other states. See Wisconsin Statutes 108.02

Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}

Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,

Grantor: The person who establishes a trust and places property into it.

Grantor: includes every person from or by whom any freehold estate or interest passes in or by any deed; and "grantee" includes every person to whom any such estate or interest passes in like manner. See Wisconsin Statutes 990.01

Heretofore: means any time previous to the day on which the statute containing it takes effect; "hereafter" means the time after the statute containing such word takes effect. See Wisconsin Statutes 990.01

Highway: includes all public ways and thoroughfares and all bridges upon the same. See Wisconsin Statutes 990.01

Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.

Indian tribe: has the meaning given in 25 U. See Wisconsin Statutes 108.02

Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.

Inhabitant: means a resident. See Wisconsin Statutes 990.01

Institution of higher education: means an institution within the University of Wisconsin System, a technical college, a tribally controlled college controlled by an Indian tribe that has elected under…. See Wisconsin Statutes 102.07

Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.

Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.

Joint resolution: A legislative measure which requires the approval of both chambers.

Juror: A person who is on the jury.

Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).

Licensed practical nurse: includes a licensed practical/vocational nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01

Lineal descendant: Direct descendant of the same ancestors.

Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.

Logger: means a skidding operator or piece cutter with a forest products manufacturer or a logging contractor. See Wisconsin Statutes 108.02

Marital child: means either of the following:

      (a)    A child who is conceived or born while his or her parents are lawfully intermarried. See Wisconsin Statutes 990.01

Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.

Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}

Mortgagee: The person to whom property is mortgaged and who has loaned the money.

Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.

Motorcycle: has the meaning given in…. See Wisconsin Statutes 990.01

National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}

Naturopathic doctor: means a naturopathic doctor licensed under…. See Wisconsin Statutes 990.01

Nonprofit organization: means an organization described in 26 U. See Wisconsin Statutes 108.02

Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) ^{Source: OCC}

Optical disc: means a rotating circular plate on which information or images are placed in storage, and which is recorded and read by laser beams focused on the plate. See Wisconsin Statutes 990.01

Optical imaging: means transferring to a format employing an optical disc. See Wisconsin Statutes 990.01

Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.

Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.

Partnership: has the meaning given in…. See Wisconsin Statutes 108.02

Payroll: means all wages paid directly or indirectly by an employer within a certain period to individuals with respect to their employment by that employer, and includes all such wages for work which is excluded under sub. See Wisconsin Statutes 108.02

Personal property: All property that is not real property.

Personal property: includes money, goods, chattels, things in action, evidences of debt and energy. See Wisconsin Statutes 990.01

Physician assistant: means a person who is licensed as a physician assistant under subch. See Wisconsin Statutes 990.01

Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.

Police department: includes a department under…. See Wisconsin Statutes 990.01

Police officer: includes a person serving under…. See Wisconsin Statutes 990.01

Private school: has the meaning given in…. See Wisconsin Statutes 102.07

Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.

Professional employer organization: means any person who is currently registered as a professional employer organization with the department of financial institutions in accordance with subch. See Wisconsin Statutes 108.02

Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.

Public school: means a school described in…. See Wisconsin Statutes 102.07

Quarter: means a 3-month period ending on March 31, June 30, September 30 or December 31. See Wisconsin Statutes 108.02

railroad company: include any person managing, maintaining, operating or in possession of a railroad, whether as owner, contractor, lessee, mortgagee, trustee, assignee or receiver. See Wisconsin Statutes 990.01

Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01

Recess: A temporary interruption of the legislative business.

Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}

Registered nurse: includes a registered nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01

Related corporations: means 2 or more corporations to which at least one of the following conditions applies:

      (a)    The corporations are members of a controlled group of corporations, as defined in 26 U. See Wisconsin Statutes 108.02

Remand: When an appellate court sends a case back to a lower court for further proceedings.

Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.

reserve percentage: means the net reserve of the employer's account as of the computation date, stated as a percentage of the employer's "payroll" in the year ending on such date or in the year applicable under…. See Wisconsin Statutes 108.02

Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.

Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.

School year employee: means an employee of an educational institution or an educational service agency, or an employee of a government unit, Indian tribe, or nonprofit organization which provides services to or on behalf of an educational institution, who performs services under an employment contract which does not require the performance of services on a year-round basis. See Wisconsin Statutes 108.02

Seasonal employer: means an employer designated by the department under…. See Wisconsin Statutes 108.02

Secretary: means the secretary of health services. See Wisconsin Statutes 146.001

Service of process: The service of writs or summonses to the appropriate party.

Skilled nursing service: means professional nursing service that is provided under a physician's order, that requires the skills of a licensed registered nurse or licensed practical nurse, and that is provided directly by the licensed registered nurse or licensed practical nurse or directly by the licensed practical nurse under the supervision of the licensed registered nurse. See Wisconsin Statutes 108.02

standard rate: means the combined rate of contributions from the applicable schedules of…. See Wisconsin Statutes 108.02

Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.

Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.

Temporary help company: means an entity which contracts with a client to supply individuals to perform services for the client on a temporary basis to support or supplement the workforce of the client in situations such as personnel absences, temporary personnel shortages, and workload changes resulting from seasonal demands or special assignments or projects, and which, both under contract and in fact:

      (a)    Negotiates with clients for such matters as time, place, type of work, working conditions, quality, and price of the services;

      (b)    Determines assignments or reassignments of individuals to its clients, even if the individuals retain the right to refuse specific assignments;

      (c)    Sets the rate of pay of the individuals, whether or not through negotiation;

      (d)    Pays the individuals from its account or accounts; and

      (e)    Hires and terminates individuals who perform services for the clients. See Wisconsin Statutes 108.02

Testate: To die leaving a will.

Testator: A male person who leaves a will at death.

Testify: Answer questions in court.

Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.

Trucker: means a contract operator with a trucking carrier. See Wisconsin Statutes 108.02

United States: includes the states, the District of Columbia, commonwealth of Puerto Rico, and the Virgin Islands. See Wisconsin Statutes 108.02

User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.

Valid new claim week: means the first week of an employee's benefit year. See Wisconsin Statutes 108.02

Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.

Verdict: The decision of a petit jury or a judge.

Victim advocate: work with prosecutors and assist the victims of a crime.

Vocational training: includes technical, skill-based, or job readiness training intended to pursue a career. See Wisconsin Statutes 108.02

Wage deficiency: means the difference between the amount required by law to be paid and the amount actually paid to an employee. See Wisconsin Statutes 109.01

Wages: includes :

         1. See Wisconsin Statutes 108.02

Waiting period: means any period of time under…. See Wisconsin Statutes 108.02

Week: means calendar week, starting Sunday and ending Saturday; but, where an employee starts a working shift on a given Saturday, all of the employee's hours and pay for that shift shall be counted in the calendar week which includes that Saturday. See Wisconsin Statutes 108.02