Section 6 - IMRF

Illinois Municipal Retirement Fund Member Accounts / Past Service / Employer Resolutions / SECTION 6
Reasons if employment ends:
Retirement
Resignation
Member voluntarily resigned the position for other than medical reasons, e.g., accepted a position
elsewhere, resigned for personal reasons.
Resignation medical
Member voluntarily resigned the position for health/medical reasons. (Member voluntarily resigned
because he/she is unable to perform the duties of the position because of a medical condition; member is
unable to continue working or return to work. A member’s voluntary resignation must be documented by
a resignation letter from the member to the employer, or by a letter from the employer to the member
acknowledging the voluntary resignation. If the member is receiving IMRF disability benefits or has a
pending claim for disability benefits, he/she will no longer be eligible for IMRF disability benefits.
Exceptions apply if the member has filed a Workers’ Compensation claim. Refer to Paragraph 5.40 D.5.)
Dismissal
The employer is terminating the member’s employment for reasons other than a medical condition, e.g.,
work performance issues, budget cuts.
Dismissal medical
The employer is terminating the member’s employment for health/medical reasons. (A medical condition
prevents the member from performing the duties of his/her position; the member is unable to continue
working or return to work. If the member is receiving IMRF disability benefits or has a pending claim for
disability benefits, he/she remains eligible for IMRF disability benefits.)
Death
Military leave
Term expired (elected officials only)
1. Determining the last day of IMRF participation
When terminating a member’s IMRF participation the date entered as “Last Day of IMRF Participation”
should be the last day the employer considers the member to be an employee.
This is an important date and can impact a member’s benefits. For example, if a member is terminating for
retirement and the last day of participation is entered as March 15, the member’s pension will be effective
April 1.
However, if the employer will pay the member sick and vacation time until May 12 and the employer
indicates the termination date is May 12, the pension would not be effective, and therefore payable, until
June 1.
Therefore, when an employer terminates a member’s participation because the member is retiring, the
employer should tell the member what his or her IMRF termination date is. That way, the member will know
when to expect the first pension check.
IMRF calculates a member’s benefit effective date based upon the last day of participation provided by the
employer. The employer determines a member’s last day of IMRF participation.
2. Terminating members in the Elected County Officials (ECO) Plan
a. Stipends
Many elected officials receive stipends paid by the State of Illinois. Stipends are IMRF earnings for all
benefit calculation purposes if they are paid to the member while he or she is in an IMRF qualifying
position or within one month of the month in which he or she terminates IMRF participation.
January 2014 Page 239