Section 6 - IMRF

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Member Accounts / Past Service / Employer Resolutions / SECTION 6 Illinois Municipal Retirement Fund 3. Members changing pension systems A termination of IMRF participation must be submitted when members are required to participate in another Illinois public pension system. For example: school employees who change positions to become teachers must change from IMRF to the State Teachers’ Retirement System. If a member continues to be employed by the same employer, the member is not eligible for a separation refund. However, if the member has participated in IMRF for 12 or more months (or believes he or she will return to IMRF participation to attain 12 or more months of service credit), his or her contributions can be used in the calculation of a reciprocal pension. The member will fall under the rules of the Illinois Retirement Systems’ Reciprocal Act (see paragraph 5.50 Reciprocity ). 4. Members changing IMRF employers A termination of IMRF participation must be submitted for members leaving the employment of one IMRF employer to work for another IMRF employer. These members are not entitled to a refund of their IMRF member contributions. However, if a gap exists between the termination date for the first employer and the enrollment date for the second employer, the member may be eligible for a refund. IMRF requires that the member terminate from the first employer and enroll with the second employer. This information is required because in addition to recording a member’s contributions and service, IMRF also records an employer’s liabilities for its members. Without the appropriate termination and enrollment information, IMRF would be unable to maintain accurate member and employer accounts. If a member participating in Tier 1 terminates from one IMRF employer and enrolls with a second employer, that member will continue to participate in Tier 1. See Paragraph 6.05, To Open an Account. 5. Service credits with multiple employers combined If a member terminates employment with one IMRF employer and continues participation (or at a later date participates) through another IMRF employer, no action is needed to combine the member’s account. Service credits with multiple IMRF employers will be considered together in computing a pension or other benefit. For further explanation of IMRF benefit rights relevant to the above terminations, see Section 5. 6.40 Past Service Credits/Member Account Corrections Types of Past Service Credits Summary Chart: types, eligibility, forms, employer action All past service types are explained in this Section. This table provides a summary of the most common types of past service. Note: a person must be an active IMRF participant to apply for past service credits. For certain types of past service, a person is also eligible to apply if an active reciprocal system participant. Page 242 January 2014
Illinois Municipal Retirement Fund Member Accounts / Past Service / Employer Resolutions / SECTION 6 Member’s Situation Member took a refund of his or her IMRF contributions in the past. Now member wants to pay back the refund and reinstate the service credit. Member’s position qualified for IMRF, but the employer did not enroll the member in IMRF. Member wishes to convert time served in the U.S. Military to IMRF service: Under Federal Law: Military leave interrupted IMRF participation and the member returned to the same IMRF employer. Under Illinois Law: OR Military leave interrupted IMRF participation and member returned to any IMRF employer within 90 days of discharge. Military leave earned before member joined IMRF OR member did not return to any IMRF employer within 90 days of discharge. Member was working for his or her employer when it joined IMRF. Member was granted the maximum free service (20% of service up to five years) and wishes to purchase remaining service. Member is an elected official who held an office qualifying for IMRF. Member now participates in IMRF and wishes to purchase up to 50 months of previous elected official service. Member is an elected official who held an office qualifying for IMRF. He or she now participates in IMRF and wishes to purchase more than 50 months of previous elected official service credit. Type of Service IMRF Form to Complete Reinstated Service Form 6.03 Member can also submit Form 6.03 via Member Access Omitted Service Form 6.05 Military Service Under Federal Law Under Illinois Law Form 6.02J Prior Service Form 6.07 Retroactive Service Form 6.04 Retroactive Service Form 6.04 None Action the Employer Takes Verifies member’s position qualified for IMRF. Then certify member’s wages and omitted months of service on IMRF Form 6.05 Under Federal Law: None Under Illinois Law: Governing body must choose to pass a resolution authorizing the leave, AND Complete IMRF Form 6.62, Military Leave Authorization, or IMRF Form 6.62A, Limited Military Leave Authorization, OR Complete IMRF Form 63A, Military Leave Authorization for Military Service Prior to IMRF Participation. Certify member’s wages and months of qualifying service on Form 6.07, Application for Prior Service Credit. Governing body must choose to approve and file a resolution finding that the elected official position qualified for IMRF Form 6.64, if not previously filed, AND Certify member’s wages and months of qualifying elected official service on Form 6.04, Application for Retroactive Service Credit. Governing body must choose to approve and file a resolution finding that the elected official position qualified for IMRF Form 6.64, if not previously filed, AND Before January 1, 2002, governing body must have passed a resolution allowing more than 50 months of retroactive service credit for elected January 2014 Page 243
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X NOTICE OF ENROLLMENT IN IMRF IMRF
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Exhibit 6O Page 2 of 4 If you are n
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Exhibit 6O Conditions of IMRF Desig
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• “PLAN” refers to either Reg
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Instructions EXHIBIT 6S Page 1 of 2
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EXPLANATION AND INCOME TAX INFORMAT
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A RESOLUTION RELATING TO PARTICIPAT
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Limitation on Frequency • Employe
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Section 6 - IMRF

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