Sheriff's Law Enforcement Program (SLEP) Plan

The information contained on these pages is for SLEP members in participating status on or after June 1, 2006.

If you terminated participation in the SLEP Plan after July 1, 2004 but before June 1, 2006, the retirement benefits on these pages apply to you.

If you stopped participating in IMRF on or before July 1, 2004, an outline of your retirement benefits is available here.

You can download a printable PDF version of this information here. This information is in a single printable document instead of spread across many pages. You will need the free Adobe Acrobat Reader to view this file.

Table of contents:

• The IMRF SLEP program operates locally
• Who participates in the SLEP plan?
• SLEP Contributions
  • Refund of contributions
• Service Credit
• SLEP Retirement Benefits
  • Reaching Maximum Benefit
  • Early Retirement Incentive
  • Reciprocal Illinois public pension systems
• Disability Benefits
• Death Benefits
• Divorce Information

IMRF's SLEP Plan operates locally

The IMRF SLEP program currently serves approximately 130 units of government and has a membership of more than 3,000 participants. However, IMRF is still a local program. Each SLEP employer builds up a savings account to provide pensions for its SLEP members.Your employer has appointed one of its employees to serve as your IMRF Authorized Agent to handle the administration of the plan on a local level.

If you have any questions about your IMRF benefits, contact an IMRF Member Service Representative at 1-800-ASK-IMRF (1-800-275-4673).

Return to top

Who participates in the SLEP Plan?

Membership in SLEP is based on several items, such as your position, type of appointment, and/or action taken by your employer. The following list shows membership requirements based on type of position:

Deputy Sheriffs

• To qualify for the SLEP program, you must be a full-time deputy sheriff. A full-time deputy sheriff is one who works as a deputy 52 weeks a year (regular vacation excepted) for a full week (usually 35 to 40 hours a week) as defined by the county and sheriff.
• You should be properly appointed as provided by state law that limits the number of deputies to the maximum allowed by the county board.
• In addition, in those counties that have adopted the Sheriffs' Merit Commission Act, your appointment must be made from the list certified by the Merit Commission. Part-time, auxiliary, or special deputies may not participate in the SLEP program.

Deputy

• If you are a full-time deputy and you meet the qualifications listed above, you may participate in SLEP even though you may be designated as a bailiff, desk sergeant, etc.
• However, if you are a bailiff or desk personnel and you are not deputized by the legally required method, you are not eligible for the SLEP program.

Sheriff and Chief Deputy

• If you are a sheriff, as an elected official, you may but need not choose to participate in IMRF. If you do elect to participate in IMRF, you will be under the SLEP program.
• If you are a chief deputy in a full-time position, whether or not your position is exempted from coverage by a Merit Commission, you must participate in IMRF under the SLEP program.

Correctional Officers

• Correctional Officers who are deputized as regular deputies, and if required are certified by a Merit Commission, are covered by the SLEP program.

Forest Preserve District Rangers

• Forest Preserve District Commissions have the option of providing the SLEP program to their law enforcement officers employed on a full-time basis.
• These officers, commonly referred to as forest rangers, participate in IMRF as regular members unless the commission adopts the SLEP program.

Airport Police

• Airport authorities have the option of providing the SLEP program to their full-time police officers.
• If you are a full-time airport police officer, your police duties must be full-time and you must not be eligible to participate in a local police pension plan. You will participate in IMRF as a regular member unless your airport authority adopts the SLEP program.

Police Chiefs

• If you are a police chief, you may be entitled to participate in IMRF as a SLEP member. If you currently participate in a local police pension plan and are employed by an IMRF employer, you may take advantage of the option to enroll in SLEP.
• Participation in SLEP is optional, and once made may not be revoked. If you are eligible to participate in SLEP, you may also transfer service as a police officer from a local police pension plan into SLEP.
• If you are a newly hired police chief, you may participate in SLEP without first joining your local police pension fund. To do so, you must enroll in IMRF during your police pension fund's eligibility period.
• Once you elect to become a SLEP member, you remain a SLEP member as long as you perform police duties for any IMRF employer.
• The following police chiefs are not entitled to become SLEP members:
  • Police chiefs with IMRF municipalities that do not have a local police pension plan and are not required by law to form one (under 5,000 population).
  • Police chiefs with IMRF municipalities that have a police pension plan, but the chief participates in IMRF because the police pension board rejected the chief for physical reasons.
  • Police chiefs with IMRF municipalities that have a police pension plan, but the chief chose not to enroll in the plan during the eligibility period.
  • Police chiefs with municipalities that do not participate in IMRF.
  • Acting, temporary, interim, deputy, or any position other than an appointed police chief.

Return to top

What SLEP employers contribute

Employer contributions are not credited to individual member accounts. An employer's contribution consists of:

• Most of the pension costs for its members who reach retirement.
• Most of the costs for survivors' pensions.
• All of the costs for disability benefits.
• All of the costs for death benefits.

Return to top

What SLEP members contribute

You contribute 7.5% of your salary: 3.75% for a regular IMRF pension, 0.75% percent for a surviving spouse pension, and 3% for the additional SLEP retirement benefit.

Your contributions are tax deferred; they are not subject to either federal or Illinois income tax when paid to IMRF. They are subject to federal income tax, but not Illinois income tax, when you receive your contributions as a refund, a pension, or a death benefit. This tax treatment is provided under the 414(h) tax deferral plan effective July 1, 1984, for all IMRF employers and adopted earlier by some employers.

If you made contributions before your employer adopted a 414(h) plan, those contributions were taxed at the time you made them. They are not taxable when you receive them as a refund, pension, or death benefit.