IMRF Online - Revisions to Web-Based Manual for Authorized Agents

July 2010 (e-Ver. 5.1) Summary of Key Changes: The majority of the changes for version 5.1 focus on how the new Tier 2 plan affects IMRF benefits. As a result, a considerable amount of text has been added to the AA Manual to explain this update. Instead of reproducing that large volume of text on this page, we will identify the numbered sections you can go to and read the full context of the update. Detailed changes:
Section 1
1.10 C.	Employees Covered
1.80 A.	Secure Employer Access
1.90 Glossary of Terms	Assistant Authorized Agent, Early Retirement Discount, ERI, Employer Access, Final Rate of Earnings (FRE), Formula, Optional Payment Payout, Pension, Regular Plan, Surviving Spouse Pension, Tiers, Voluntary Additional Contributions
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Section 2
2.60 1.	Employer Access Account
2.90 1. c.	Three types of employer access accounts.
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Section 3
3.10 A.	Independent Contractors
3.20 A.	General Requirements for IMRF Coverage (600-Hour Standard)
3.40 M.	Coaches
3.60 A.	Independent Contractors
3.65 A.	Annual Hourly Standard (600- or 1000-Hour)
3.80 K.	Sheriff’s Police and Deputy Sheriffs
3.96 L.	Tax Sheltered Annuities (IRC Sec. 403(b))
3.96 N.	401(a) Pension Plans
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Section 4
4.25 C. 2.	80-character text file format
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Section 5
5.10 A.	Eligibility for Separation Refund
5.10 E.	Members are Not Required to Withdraw IMRF Contributions
5.20 A.	Eligibility for an IMRF Retirement Pension
5.20 B. 1.	Regular Pension Plan
5.20 B. 2.	Pension Payment Plans
5.20 B. 4.	Total Pension Payout
5.20 B. 5.	Unused & Unpaid Sick Leave Service Credit
5.20 B. 8.	Under Age 67 Reduction for a Regular Tier 2 pension
5.20 B. 10.	Pension Estimate Table
5.20 B. 11.	Pension Increases After retirement
5.20 B. 14.	Money Purchase Formula & Special Needs Annuity: Alternative Pension Formulas
5.20 B. 15.	Pension Estimates
5.20 C. 3.	Member benefits under ERI
5.20 C. 4.	Eligible Members
5.20 C. 12.	Member Costs for ERI
5.20 D. 1.	How to Apply for An IMRF Pension
5.20 D. 2.	Date of Application
5.20 E. 2.	Certificate of Benefits
5.20 F. 2.	When the position does Not qualify for IMRF coverage
5.20 F. 4.	Employment by a Private Enterprise or Governmental Agency not Covered by IMRF
5.30 A.	Eligible Beneficiaries for Death Benefits
5.30 B. 1.	Death of a Member in Participating Status (contributing, on seasonal leave, drawing IMRF disability benefits, or on IMRF Benefit Protection Leave)
5.30 B. 2.	Death of Member in Non-Participating Status (Inactive member no longer participating but with IMRF contributions on deposit)
5.30 B. 3.	Death of a Retiree on IMRF Retirement Pension
5.30 B. 5.	Increase in Surviving Spouse Pensions
5.30 B. 9.	Increase in Special Needs (Reversionary) Annuities
5.30 B. 10.	Death of a Person Receiving a Special Needs (Reversionary) Annuity or Named as a Special Needs Beneficiary
5.40 A. 1.	Temporary Disability Benefits
5.40 D. 4.	Employer’s Notice of Trial Work Period, Termination of Disability Benefits, Other Benefits
5.40 D. 5.	Resignations of Disabled IMRF Members
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Section 6
6.05	To Open an Account - New or Rehired Member
6.10 B.	Designation of Beneficiary - Married Members
6.10 F.	Election of Elected County Official to Participate in ECO
6.20 C.	Election to Make Voluntary Additional Contributions
6.30 4.	Members Changing IMRF Employers
6.40 5.	Omitted Service - ”Omitted Service Credit Verification”
6.60 E.	Adoption of the 1,000 Hour Standard
6.60 H.	To Adopt IMRF Early Retirement Incentive
6.60 K.	To Adopt Alternative Benefit Program for County Officers (ECO)
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Section 7
7.00	Introduction
7.00 A.	Employer Rate Notices
7.20	Financing the Cost of IMRF Pensions
7.21 D.	Normal Retirement Contributions
7.22	How Costs are Reflected to Employers
7.35	Summary of Employer Contributions
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January 2010 (e-Ver. 5.0) Summary of Key Changes: Employer Access - A general change has been made to the AA Manual regarding online enrollment, termination, wage adjustment, and member information changes. Employers with Internet access must perform these actions online. Use of paper forms will incur a processing fee to the employer. Links to paper forms 6.10, 6.20, 6.41, 3.20 have been removed. The following exhibits have been updated: 5A, 5E, 5H, 5I, 5P (new), 6I, 6K, 6X, 6BB Detailed changes:
Section 1
1.80 A. Paragraph 4 added	In addition to having the Authorized Agent establish an Employer Access account, IMRF strongly recommends the Authorized Agent establish a Security Administrator account and one or more Web Assistant accounts.
1.90. Glossary of Terms - Formula	Added this sentence; The total pension at retirement cannot exceed 80% of the member’s FRE.
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Section 2
2.90 1. Text added	c. Add a Security Administrator and Web Assistant(s). IMRF strongly recommends employers create a Security Administrator and/or one or more Web Assistants. 1. A Security Administrator has the same permissions as the Authorized Agent, including creating Web Assistant accounts. 2. A Web Assistant is given specific permissions by the Authorized Agent (or Security Administrator) and can perform tasks for the Authorized Agent using Employer Access. Web Assistants have access to your employer’s online account information but not to administrative functions. d. Maintain Security Administrator and Web Assistants’ profiles.
2.90. 3. Text added	Because online transactions are more accurate, more efficient, and faster, employers with Internet access are required to submit the following transactions via Employer Access.
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Section 3
3.65B. Paragraph 4 added	The time an employee must be on-call is counted as work hours required by the position if the employee is paid for the on-call time. On-call duty for which an employee is not directly paid, such as on-call hours of salaried employees or elected officials, does not count toward the hourly standard.
3.65 E. Paragraph 2 text added (bold) Paragraph 3 added	Elected officials meeting the applicable annual hourly standard for participation may choose whether or not they want to participate in IMRF. They may elect to participate (use Form 6.21; see paragraph 6.60 D. Relating to Participation by Elected Officials in IMRF). Employers with Internet access must enroll new members via Employer Access. If an elected official elects to participate in IMRF, IMRF requires the official’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.
3.65 F. Paragraph 5 added	IMRF requires employers with Internet access to enroll new members via Employer Access. If an elected official elects to participate in IMRF, IMRF requires the official’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 will be 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.
3.65 I Paragraph 2 added	Employers with Internet access are required to enroll new members via Employer Access. If a city hospital employee elects to participate in IMRF, IMRF requires the 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 will be created. The employer will download the pre-populated form, sign it, have the city hospital employee sign it and mail it to IMRF along with the signed, pre-populated enrollment form.
3.96 Introduction Paragraph 2 text added	In 2010, this limit remains at $245,000. Note: limit does not apply to members who began participation before 1996.
3.96 F Paragraph 6 added Personal Use of Listed Property	Personal use of employer-provided equipment (computers, cell phones, etc., called “listed property” by the IRS) must be reported to the IRS as taxable income. The taxable value of this personal use is not IMRF earnings and is not reported to IMRF unless the employer acts to allow taxable expense allowances as IMRF earnings (see 3.96FF). Personal use of employer-provided automobiles is an exception to the rule.
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Section 4
4.17 Paragraph 3 added	Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must submit wage adjustments via Employer Access.
4.23 Paragraph 1 added	For employers who use Employer Access Web Wage Reporting, the information the employer would have entered on Form 3.10 is generated automatically by the Web Wage Reporting application.
4.23 B Paragraph 1 added. Second bullet added sentence. Paragraph 10 new text (bold). Paragraph 12 new text (bold). Paragraph 17 new text. Paragraph 20 new text.	For employers who use Employer Access Web Wage Reporting, the information the employer would have entered on Form 3.10 is generated automatically by the Web Wage Reporting application. - Employers can view their Account Balance by selecting “Display Account Balance” from the Employer Access home page. If back pay can be allocated, report the payments for the months they are allocated to as a wage adjustment. Employers with Internet access must submit wage adjustments via Employer Access. For most employers, the unfunded liability is amortized over an open 30-year period in 2008. Participating instrumentalities (employers without taxing authority) generally amortize their unfunded liabilities over an open 10-year period. Employers can view Outstanding Advices by selecting “Display Account Balance” from the Employer Access home page. In the online version, the total deposit due will appear on the Wage Report Summary screen in the Payment Summary box.
4.24 E. All paragraphs new text.	For monthly reporting of member wages and IMRF contribution, do not report negative wages or contributions. If wages and/or contributions previously reported need to be corrected, submit the adjustment online via Employer Access. Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must submit wage adjustments via Employer Access. Visit Employer Access, or refer to 4.30 Corrections of Member Wages and Contributions Previously Reported for instructions.
4.24 F All paragraphs new text throughout.	For monthly reporting of member wages and IMRF contribution, submit a “Notice of Participation in IMRF” via Employer Access. Add the new member’s Social Security number, name, wages, and contributions withheld to the Web wage report or to Form 3.11. Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must enroll new members via Employer Access. If you use Employer Access Web Wage Reporting to report members’ wages, the new member will be identified as “unknown.” You will be prompted to enter the wages and contributions for the new member.
4.24 G Paragraph 2 added	Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must terminate members via Employer Access.
4.30 Paragraph 2 added	Because online transactions are more accurate, more efficient, and faster than submitting wage adjustments to IMRF via paper forms, employers with Internet access must submit wage adjustments via Employer Access.
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Section 5
5.10 C. Paragraph 2 text changes.	The Authorized Agent should file the member’s termination via Employer Access “Terminate IMRF Participation” function. (Employers with Internet access are required to submit member terminations via Employer Access. Employers without Internet access may continue to use paper Form 6.41, ”Notice of Termination of IMRF Participation”).
5.20 B. 1. Regular Plan Pension Example added.	For example: 8 years of service 13% of final rate of earnings 10 years of service 17% of final rate of earnings 15 years of service 25% of final rate of earnings 20 years of service 35% of final rate of earnings 25 years of service 45% of final rate of earnings Note: the total pension at retirement cannot exceed 75% of the member’s final rate of earnings (reached after earning 40 years of service).
5.20 B. 2. SLEP Plan Pension Example added.	For example: 20 years of service 50% of final rate of earnings 25 years of service 62.5% of final rate of earnings 30 years of service 75% of final rate of earnings Note: the total pension at retirement cannot exceed 80% of the member’s final rate of earnings (reached after earning 32 years of SLEP service).
5.80 B. 3. c. Paragraph 7 added	7. After IMRF deducts the premiums, it will remit them to the employer. IMRF will mail the employer a check, or the employer can elect to have the premium payment electronically deposited into its checking or savings account. The employer would use IMRF Form 3.01, Change Account for Electronic Payments from IMRF," (Exhibit 5P) to advise IMRF of the account information or to change account information.
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Section 6
6.10 A. Paragraphs 6, 7, 8, 10 added Within the gray box a new step was added.	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. If an elected county official elects to participate in the Elected County Official plan, a pre-populated “Election of Elected County Official to Participate in ECO” will be 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 forms. 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 not have a SLEP plan, the online enrollment process will advise you to call IMRF’s Member Services Unit for assistance.) Procedures to Enroll New Employee Formerly Employed by Other IMRF Employer or Rehired by Same Former IMRF Employer 2. Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must submit member information changes via Employer Access.
6.10. B. Paragraph 3 added	Online Enrollment process: IMRF mails beneficiary form to member After the employer enrolls a member online, IMRF mails a partially pre-populated Designation of Beneficiary form to the member’s home with a cover letter and self-addressed, postage-paid envelope. The letter confirms the member’s participation in IMRF and asks the member to complete and return the Designation of Beneficiary form. IMRF follows up with the member if the Designation of Beneficiary form is not returned.
6.10 E. Paragraph 4 added	If an elected official or city hospital employee elects to participate in IMRF, IMRF requires the official’s or employee’s signature on the “Election To Participate For Qualifying Position” form. 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 or city hospital employee sign it and mail it to IMRF along with the signed, pre-populated enrollment form.
6.10 F. Paragraph 1 text added (bold) Paragraph 2 added	If the elected official holds an elected county office which is eligible for participation in the IMRF Elected County Official (ECO) plan and he or she wishes to participate in the ECO plan, the online enrollment process will create a pre-populated “Election By Elected County Official To Participate in IMRF Elected County Official Plan,” IMRF Form 6.21B (view Exhibit 6S). The employer will download the pre-populated form, sign it, have the elected official or city hospital employee sign it and mail it to IMRF along with the signed, enrollment form and with the signed, pre-populated Form 6.21, Election to Participate for Qualifying Position.”
6.10 G. Paragraph 2 added	A pre-populated Form 6.22 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., that your employer does not have a SLEP plan, the online enrollment process will advise you to call IMRF’s Member Services for assistance.)
6.20 B. Paragraph 1 added	Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF via paper forms, employers with Internet access must submit member information changes via Employer Access.
6.40 10. Paragraph text added (bold).	The adjustment is reported to IMRF via Employer Access. Because online transactions are more accurate, more efficient, and faster than submitting member information to IMRF on paper, employers with internet access must submit wage adjustments via Employer Access.
6.40 D. Paragraph 3 added	Because online transactions are more accurate, more efficient, and faster than submitting wage adjustments to IMRF via paper forms, employers with Internet access must submit wage adjustments via Employer Access.
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Section 7
7.21 A. Paragraph 1 text added (bold).	The average death benefit contribution rate for 2010 is 0.17% for Regular, SLEP, and ECO plans.
7.21 B. Paragraph 1 text added (bold).	The disability benefit contribution rate for 2010 is 0.15%.
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Appendix - A Social Security Wage Bases
A. Social Security Wage Base Federal Income Tax Withholding for IMRF Pension Payments	Year 2009-2010 Wage Base = $106,800 Year 2010 Amount = $2058.50
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IMRF Online provides a brief summary of IMRF benefits and the adminstration of those benefits. IMRF members' and employers' rights and obligations are governed by Article 7 of the Illinois Pension Code. Statements in these publications are general, and the Illinois state law governing IMRF is complex and specific. If a conflict arises between information in these publications and the law, all decisions are based on the law.

Page Last Updated by CC on 12-10-10

2010 Revisions to IMRF's Web-Based Manual for Authorized Agents

2010 Revisions to IMRF's Web-Based
Manual for Authorized Agents