This Issuance describes allowable funding expenditures for work-based training of existing workers and prohibits duplication of training funds. It rescinds, updates, and supersedes previous guidance on this topic.¹ This Issuance also specifies the formal Incumbent Worker Training (IWT) Agreement that is required between a Local Workforce Development Board (Local WDB) and an employer. [This Issuance rescinds DWD Issuance 25-2015 dated 06/15/16.]