Wisconsin Code § 62.65

Death benefit payments to foreign beneficiaries
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The common council of a 1st class city may provide that
under the city’s retirement system no beneficiary may be designated for the payment of any retirement allowance, pension or
proceeds of a member of the retirement system if the beneficiary
is not a resident of either the United States or Canada. If a beneficiary is designated who is neither a resident of the United States
nor Canada, any contributions or retirement allowance which
would have been paid to the beneficiary had the beneficiary been
a resident of either the United States or Canada is payable to the
estate of the deceased member of the retirement system. The
common council may also provide that if a death benefit would
be payable because of the death of a member of the retirement
system and the designated beneficiary of the death benefit is not
a resident of either the United States or Canada, the death benefit
which would have been paid had the designated beneficiary been
a resident of either the United States or Canada is payable to the
estate of the deceased member.

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