Section 6 - IMRF

Member Accounts / Past Service / Employer Resolutions / SECTION 6
Illinois Municipal Retirement Fund
The member would not be eligible for an IMRF retirement benefit until he or she stops working in an IMRF
qualified position and applies for a retirement annuity.
6.20 E. Revocation of Election to Participate in Elected County Official Plan (Form 6.28,
Exhibit 6W)
A member who elected to participate in either Original or Revised ECO can revoke that election by completing
IMRF Form 6.28, “Revocation of Election to Participate in Elected County Official Plan.”
The member will freeze his or her ECO final rate of earnings and continue to participate in Regular IMRF or SLEP
(as appropriate). If the member chooses to stop participating in the ECO plan, the decision is irrevocable. He or she
may not re-enroll in ECO at a later date. The member will then participate in the Regular or SLEP plan, as
appropriate.
1. If the member joined ECO before January 26, 2000 (Original ECO)
The revocation is effective on the last day of the month, e.g., if the form is signed on March 2 nd , the
revocation is effective on March 31 st .
After filing the form, the employer should deduct the appropriate member IMRF contributions (Regular or
SLEP) from the member’s payroll earnings beginning with next month’s Monthly Deposit Report (e.g., if
Form 6.28 is dated March, deduct Regular or SLEP contributions starting in April).
2. If the member joined ECO on or after January 26, 2000 (Revised ECO, Tiers 1 and 2)
The revocation is effective on the date the form is signed.
The employer would deduct the appropriate member IMRF contributions (Regular or SLEP) from the
member’s payroll earnings beginning with the next payroll.
Because the member’s IMRF contribution changes with the next payroll, the employer may need to report the
member’s wages and contributions under two plans (Regular or SLEP and ECO) for the next month’s
Monthly Deposit Report.
Wages paid before Form 6.28 was signed will be reported under ECO; wages paid after Form 6.28 was
signed will be reported under Regular or SLEP.
6.30 To Close an Account
IMRF developed a procedure check list to assist Authorized Agents with the termination process. Refer to the forms
chart in the front of this manual.
When terminating a member’s IMRF participation:
Use the Termination Procedure Check List on the IMRF website, www.imrf.org.
Employers with Internet access must submit a member’s termination of participation through the Employer
Access area of the IMRF website. Employers without Internet access may continue to submit paper Form
6.41, “Termination of IMRF Participation.”
A termination of participation must be submitted for members who change participation status or who terminate
employment. The employer identifies the reason for the termination as follows:
Reasons if employment continues but participation status changes.
Change from an IMRF-covered position to a non-qualifying (Social Security only) position, or
Move from an IMRF-covered position to a position covered by another Illinois public pension system, or
Retire while working reduced hours (Member applied for an IMRF pension but will continue working in a
non-qualifying position.)
Page 238 January 2014