Section 6 - IMRF

Member Accounts / Past Service / Employer Resolutions / SECTION 6
Illinois Municipal Retirement Fund
such as, two years, three years, five years, or it may be unlimited. However, the member may not use the service in
the computation of a pension or retirement pay from the U.S. government.
6.60 C. To Allow Service Credit for Military Service PRIOR to IMRF Participation OR for Members
Who Do Not Return to IMRF Participation within 90 Days (Form 63A, Exhibit 6EE)
Governmental units may elect to allow IMRF service credit to members who served in the armed forces of the
United States prior to their participation in IMRF or whose participation was interrupted by military leave but did
not return to IMRF participation within 90 days of discharge.
Under this resolution, the service credit cannot be limited to a specific IMRF member and applies to all employees
who were in active participating status under IMRF on the date this resolution was adopted. Eligible members may
purchase up to four years of service.
Public Act 95-0486 increased the number of years of military service an IMRF member can convert to IMRF
service credit from two years to four. An employer’s governing body is not required to pass a new resolution
(IMRF Form 63A) increasing the eligible military service to four years.
If the employer’s governing body previously adopted a resolution (IMRF Form 6.63) making its IMRF members
eligible to convert two years of military service, its members remain eligible to convert up to two years of military
service to IMRF service.
If the employer wants to increase the amount of military service its members can convert to IMRF service from two
years to four years, it would need to pass a new resolution (IMRF Form 63A).
If the employer’s governing body never adopted a resolution but wishes to do so now, it would adopt IMRF Form
63A. Its IMRF members would be eligible to convert up to four years of military service to IMRF service. If
desired, an employer can revoke the authorizing resolution at a later date. Employers may also pass the authorizing
resolution again at a later date. There is no limit on the number of times an employer may pass and revoke this
resolution.
6.60 D. Relating to Participation by Elected Officials in IMRF (Form 6.64, Exhibit 6FF)
Elected officials (and city hospital workers) have the option of participating in IMRF. For an elected official to
participate in IMRF, his or her governing body must submit a resolution confirming that the elected official’s
position meets the governmental unit’s hourly standard (600 or 1,000 hours a year), and be prepared to document
the time actually required to perform the duties of the office (Exhibit 6FF).
Refer to Paragraph 3.65 E. Elected Officials for more information.
6.60 E. Adoption of the 1,000 Hour Standard (Form 6.68, Exhibit 6GG)
Governmental units (except school districts, and special education cooperatives) may, at their option, change from
the 600-hour annual standard to a 1,000-hour annual standard by adopting and filing resolution Form 6.68,
“Resolution - Adoption of the 1,000 Hour Standard for IMRF Participation.” (The 1,000-hour standard did not exist
before January 1, 1982.) If the 1,000-hour annual standard is adopted, it cannot be revoked.
The 1,000 hour annual standard for IMRF covered positions must be applied to all positions within that
governmental unit, including elected officials.
If an employer changes its hourly standard from 600 to 1,000, any member who participated under that employer
before it changed its hourly standard remains grandfathered under 600 hours. The member participates in IMRF
under that employer if the position requires 600 hours or more, even if the employer now has a 1,000-hour
standard.
Page 260 January 2014