Section 6 - IMRF

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Member Accounts / Past Service / Employer Resolutions / SECTION 6 Illinois Municipal Retirement Fund Member will take a leave of absence from his or her job. While on leave, member wants to earn IMRF service credit and wants IMRF disability and death protection to continue. Member has service credit with a public pension system in another state and wishes to convert it to IMRF service credit. Member participates in the Elected County Officials (ECO) plan and wants to convert his or her existing SLEP or Regular service credit to ECO service credit. SLEP member wishes to convert up to 120 months of Regular plan service to SLEP service if they joined before August 8, 2011. Members who join the SLEP plan on or after August 8, 2011 are not eligible to upgrade Regular service credit to SLEP. Police Chief elected to participate in SLEP and wishes to transfer service as a police officer Benefit Protection Leave Form 6.32. (Note: Member should file this form before his or her leave begins.) Out-of-State Service Form 6.33 Conversion of service credit Form 6.06 Conversion of Regular Service Credit to SLEP Form 6.09 Election of Police Chief to Participate as a SLEP Member Form 6.22 officials, Form 6.81. AND Certify member’s wages and qualifying elected official service on Form 6.04, Application for Retroactive Service Credit. Governing Body must choose to authorize the leave and agree to pay the estimated employer costs. Certify member’s wages and months of leave on Form 6.32, IMRF Benefit Protection Leave. Governing Body must choose to authorize purchase of service and the amount purchased on Form 6.33, Outof-State Credit Authorization. None None Certifies the date the police chief was appointed. Past service credits are granted for service performed and earnings paid in a time period prior to January 1 of the current calendar year. The current calendar year is defined as the period between January 1 and December 31. Gaps in service credit can create problems for members who apply for IMRF benefits. Some examples of problems that can occur are: 1. Denial of disability benefits (see paragraph 5.40 Disability Benefits). 2. Denial of retirement benefits (see paragraph 5.20 Retirement Pensions). 3. Delay in benefit processing. Occasionally, a member may wish to purchase a month(s) of past service which results in the member having concurrent service. Concurrent service occurs when a member is reported by more than one employer and/or under more than one plan in a single month. This may or may not be beneficial to the member. Refer to paragraph 6.40 C. Member Application and Payments for details. Information for Members IMRF developed a booklet for members, “Purchasing Past Service from IMRF,” which explains the past service purchase process, including an explanations of the types of past service, requirements for each, and how to purchase. Page 244 January 2014
Illinois Municipal Retirement Fund Member Accounts / Past Service / Employer Resolutions / SECTION 6 Members can obtain the “Purchasing Past Service from IMRF” booklet by contacting IMRF or by downloading a copy from the IMRF website, www.imrf.org. 6.40 1. Military Leave - “Application for Service Credit During Military Leave As Provided By The Illinois Pension Code” (Form 6.02J, Exhibit 6E) IMRF members can receive service credit for time spent in the military under two separate provisions of the Pension Code (Paragraphs 1(A) and 1(B) below) or under federal law (Paragraph 2 in this section). Regardless of the statute the member is applying under, the form used is Form 6.02J, “Application for Military Service Credit.” Under the Pension Code, a member may earn service credit under two different provisions depending on the circumstances surrounding the military leave: a. The member earned the military service before his or her first date of IMRF participation or member did not return to IMRF participation within 90 days of discharge OR b. Military leave interrupted the member’s IMRF participation and the member returned to IMRF participation within 90 days of discharge A. Military service earned prior to IMRF participation or member did not return to IMRF participation within 90 days of discharge .Under this provision a member can purchase up to four years of military service credit if the: 1. Military service occurred before the member began participation in IMRF, or 2. Member did not return to IMRF participation within 90 days of discharge If a member purchases military service under this part of the Pension Code, he or she may still use the service in the computation of a pension or retirement pay from the U.S. government. The member’s employer must adopt a resolution (IMRF Form 63A) allowing its member to purchase up to four years of military service. Refer to paragraph 6.60 C. To Allow Service Credit for Military Service prior to IMRF Participation. a. Eligible members A member must be participating in IMRF to purchase military service under this provision of the Pension Code. A member would be eligible to purchase military service under this provision if the: Member was participating in IMRF on or after the date his or her employer adopts the authorizing resolution and the member was participating in IMRF on the date IMRF receives the member’s application. b. Adopting the resolution This type of military service credit is available only if the employer agrees to it. Employer adoption of the resolution (Form 63A) allowing military service credit under this statute is optional. Refer to paragraph 6.60 C. To Allow Service Credit for Military Service prior to IMRF Participation. c. Ineligible members A member would not be eligible to purchase military service under this statute if the: i. Member’s previous IMRF employer adopts the resolution. The member’s current employer must adopt the resolution allowing him or her to purchase the service. A member cannot purchase military service based on a previous employer adopting the resolution. ii. Employer rescinds the resolution before the member is hired. January 2014 Page 245
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1. Member Cost Mem bers whose emplo
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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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Instructions EXHIBIT 6S Page 1 of 2
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EXPLANATION AND INCOME TAX INFORMAT
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OUT-OF-STATE SERVICE CREDIT AUTHORI
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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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