Section 6 - IMRF

Member Accounts / Past Service / Employer Resolutions / SECTION 6
Illinois Municipal Retirement Fund
a. Elected officials and city hospital employees who rendered qualifying service prior to their election of
membership in IMRF. They may obtain up to 50 months (over their lifetime) of past service credit. A
standing resolution (Form 6.64 “Resolution - Elected Officials,”) must be on file establishing the
annual hourly requirements of positions held by elected officials (see paragraph 3.65 Participating
Members).
EXCEPTION: An elected official will be eligible to purchase more than 50 months of past service
credit if the governing body adopted the appropriate resolution (IMRF Form 6.81, “Resolution To
Allow More Than 50 Months of Retroactive Service Credit for Elected Officials,”) prior to January 1,
2002.
b. If the governing body did not adopt the resolution, the elected official will be limited to 50 months of
past service.
c. Members who rendered qualifying service between January 1, 1956, and July 1, 1957, and were
required to wait one year before being enrolled.
d. Employees of township road districts that became participating IMRF employers on June 1, 1974, as
part of a township.
e. ROTC instructors who rendered qualifying service prior to October 1, 1977, the date this position was
covered under IMRF.
Form 604A , Application for Retroactive Service Credit for Employees Previously Barred by Age has been
discontinued.
If you have as an employee who was not eligible for IMRF participation when first hired because he/she was
over the maximum age (over age 60 before 1981 or age 70 before September 1, 1989), please contact IMRF
for instructions.
6.40 5. Omitted Service - “Omitted Service Credit Verification” (Form 6.05, Exhibit 6I)
Members who work or have worked in IMRF covered positions but who have never been reported as such
may obtain past service credits for the period of omission by submitting Form 6.05 “Omitted Service Credit
Verification” and paying the contributions. (Effective March 1, 2008, employers are responsible for paying
the interest on omitted service.) The application for omitted service must be received by IMRF while the
member is participating in IMRF. If a member participating in Tier 2 purchases omitted service which
changes the member’s earliest participation date to before January 1, 2011, that member will be reclassified
as participating in Tier 1.
Payment of member contributions is required from the member to establish the omitted service (interest
charges may apply). The member may be eligible to use funds from a traditional Individual Retirement
Account (IRA) or from another qualified plan or 457 or 403(b) plan to purchase the omitted service credit.
(See paragraph 6.40 C. Member Application and Payments.) No immediate payment is required of the
employer, but the cost will be reflected in future contribution rates.
PLEASE NOTE:
a. Use Form 6.05 “Omitted Service Credit Verification” for a member whose earnings and
contributions have never been reported. Refer to the reverse side of the form for specific
requirements.
b. Submit Form 3.20, “Employer’s Report of Adjustment to IMRF Earnings” for a member who was not
reported but had contributions withheld or to correct earnings and contributions previously
reported to IMRF. Because online transactions are more accurate, more efficient, and faster than
submitting member information to IMRF via paper forms, effective March 1, 2009, employers with
Internet access must submit wage adjustments via Employer Access.
Page 250 January 2014