Section 6 - IMRF

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Member Accounts / Past Service / Employer Resolutions / SECTION 6 Illinois Municipal Retirement Fund Service Credit Granted When Paid IMRF grants service credit for each month a member works, receives earnings, and makes the required IMRF contributions. There are exceptions to the “service credit only when paid” requirement, such as seasonal employees, elected officials, or employees paid irregularly. (See Paragraphs 6.10 C. Member Paid Irregularly and 6.10 D. Seasonally Employed Member.) 6.10 Enrollment Documents 6.10 A. Notice of Enrollment in IMRF (Online Enrollment or Paper Form 6.10, Exhibit 6N) Employers with Internet access must use Employer Access to enroll members. Employers without Internet access may continue to use IMRF Form 6.10. Do the following to ensure complete enrollment of a member in IMRF: refer to See the forms chart in the front of this manual. The enrollment procedure check list. Exhibit 5R, Return to Work and Effect on Tier 1 and Tier 2 Members Chart For a New or Rehired Employee Employers with Internet access must use Employer Access to enroll a new or rehired member. Employers without Internet access may continue to use IMRF Form 6.10 (see Exhibit 6N). If you are completing a paper Form 6.10, have each new or rehired employee whose position qualifies for IMRF coverage complete and sign the top half of the form. The Authorized Agent should complete and sign the lower half of the form. The form should be completed in triplicate: the first copy should be sent to IMRF, the second copy should be retained in the employee’s personnel file, and the third copy should be given to the employee. NOTE: Employers must determine if a new hire is a person receiving an IMRF pension from previous employment. Refer to paragraph 3.20D (600 hour employers) or 3.65D (1,000 hour employers). For an Employee Who is an Elected Official, Appointed to Elected Office, or a City Hospital Worker If an elected official or city hospital worker elects to participate in IMRF, IMRF requires the official’s or employee’s signature on the “Election To Participate For Qualifying Position” form. Therefore, as part of the online enrollment process, a pre-populated “Election To Participate For Qualifying Position” form is created. The employer will download the pre-populated form, sign it, have the elected official sign it and mail it to IMRF along with the signed enrollment form. The election to participate cannot be rescinded. An elected official who elects to participate in IMRF is required to continue to participate if re-elected to subsequent terms of office. The Elected County Official (ECO) Plan is closed to new members as of August 8, 2011. If a current elected county official has not elected to participate in ECO, he/she no longer has the option to do so. Future elected county officials may not elect ECO. If a county has not adopted the ECO plan, it no longer has the option to do so. Elected County Officials currently participating in ECO remain in the plan. For an Employee who is a Police Chief If the employee elects to participate in IMRF as a SLEP member, a pre-populated “Election of Police Chief to Participate as SLEP member” is created as part of the online enrollment process. The employer will download the pre-populated form, sign it, have the employee sign it and mail it to IMRF along with the signed enrollment form. (Please note: if the police chief is the first employee to enroll in SLEP for your employer, i.e., your employer does Page 228 January 2014
Illinois Municipal Retirement Fund Member Accounts / Past Service / Employer Resolutions / SECTION 6 not have a SLEP plan, the online enrollment process will advise you to call IMRF’s Member Services Unit for assistance.) See paragraph 6.10 G. Election of Police Chief to Participate as a SLEP Member (Form 6.22, Exhibit 6T). Refer to Paragraph 3.80C for information on eligibility requirements for police chiefs. For an Employee Who will Perform Teacher Aide Duties The Reciprocal Act allows a former IMRF member who participated as a teacher aide (paraeducator) and transferred to a position that is covered by the Teachers’ Retirement System (TRS) to retire under the Reciprocal Act even though the former teacher aide has less than 12 months of IMRF service credit. An employee who works as teacher aide may have a position title such as classroom aide, reading aide, teacher assistant, special services assistant/technician, program assistant, or library assistant. An employee is considered performing paraeducator duties if the employee will: Provide instructional support in the classroom for the teacher Tutor Supervise students in the cafeteria, playground, hallways or other areas of the school, or on busses or field trips. Work with Special Education students Work as a language assistant Supervise children in pre-K settings Procedures to Enroll New Employee Formerly Employed by Other IMRF Employer or Rehired by Same Former IMRF Employer 1. Employers with Internet access must submit the employee’s enrollment via Employer Access. Employers without Internet access may continue to use paper Form 6.10, “Notice of Enrollment in IMRF.” 2. IMRF requires that the member terminate (Employers with Internet access must terminate members via Employer Access, employers without Internet access may continue to use Form 6.41, “Termination of IMRF Participation,”) from the first employer and enroll (Form 6.10) with the second employer because in addition to keeping track of member credits, IMRF must also track employer liabilities. Without the appropriate termination and enrollment documents, IMRF is unable to maintain accurate member and employer accounts. However, some employees participate concurrently under two or more employers. If this is the case, IMRF only needs the Online Termination or paper Form 6.41 for the employer the member is terminating from. January 2014 Page 229
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Exhibit 6G - Page 2 of 3 “Instruc
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3. Authorized Agent Certification S
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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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• “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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How do you pay for the Leave Exhibi
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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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