These governmental units had established a police pension fund or were required by law to do so at the time they entered into a Social Security agreement with the State Social Security Unit before they joined IMRF.
Police officers do not participate in IMRF because
The governmental units:
Police officers are not in IMRF even if they do not participate in the local police fund. (See the exception for police officers performing non-police protection duties, 3.80 D. Non-Police Earnings).
Exception: If your police chief is part-time but works enough hours to qualify for IMRF, the chief will participate in the IMRF Regular plan.
Police officers are not covered by Social Security when they are:
Police officers are covered by Social Security when they are:
If a regular employee who participates in IMRF also serves as a part-time, special, or auxiliary police officer, only his or her earnings as a regular employee. The police earnings are not reported to IMRF but are reported to Social Security.
The Pension Code allows some full-time police chiefs to participate in IMRF as Sheriff’s Law Enforcement Personnel (SLEP) members. For more information on this, please refer to Paragraph 3.80C.
A full-time police chief must choose between the police pension fund and IMRF SLEP within the first three months of employment, if the chief intends to participate in either. Police chiefs who first become a participating employee on or after January 1, 2019 are prohibited from opting into IMRF SLEP as police chief.
A police chief who does not participate in your local police pension plan or IMRF is covered by Social Security unless the municipality provides an alternative pension plan. A chief in the police pension fund, IMRF, or who has an alternative plan provided by the municipality is not covered for Social Security.
|
Barrington Bartonville Beardstown Bensenville Benton Bourbonnais Broadview Carlinville Carmi Charleston Chester Crest Hill DuQuoin Effingham Fairfield Fairview Heights Flora Flossmoor Glendale Heights Harwood Heights Herrin Hillside |
Jerseyville Justice Kildeer Lawrenceville Lincolnwood Loves Park Lyons Machesney Park Madison Markham Mendota Metropolis Morris Morton Grove Mt. Carmel Murphysboro Niles Normal Northbrook North Riverside Oak Brook Olney Orland Hills Pana |
Peoria Heights Pontiac Posen Robinson Rock Falls Romeoville Salem Savana Shorewood South Chicago Heights Spring Valley Stickney Summit Taylorville Tinley Park Vandalia Villa Park Watseka Westchester Wheeling Zion |