These governmental units were not required by law to establish a police pension fund and had not established a police pension fund by referendum when they entered into a Social Security agreement with the State Social Security Unit before they joined IMRF. They now have a police pension fund or are required by law to establish a fund.
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.
Covered by Social Security
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 are IMRF earnings. The police earnings are not reported to IMRF.
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 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.
Regardless of pension plan status, the police chief is covered for Social Security.
|
Addison Algonquin Anna Antioch Barrington Hills Bartlett Berkeley Bethalto Braidwood Burr Ridge Carol Stream Carterville Cary Caseyville Chatham Cherry Valley Chicago Ridge Clarendon Hills Columbia Country Club Hills Countryside East Dundee Elburn Eldorado Eureka Fox River Grove Frankfort Geneseo Genoa Gilberts Glen Carbon Glenwood Grayslake Greenville Hanover Park Harvard Hazelcrest |
Highland Hillsboro Huntley Island Lake Itasca Lake Barrington Lake Bluff Lake in the Hills Lakemoor Lake Villa Lake Zurich Lisle Lockport Lynwood Mahomet Manhattan Manteno Marengo Marseilles Mascoutah Matteson Milan Minooka Mokena Montgomery Monticello Morton Mundelein McHenry New Lenox North Aurora Northfield Oak Brook Terrace O’Fallon Oglesby Olympia Fields Oswego Palatine Pickneyville |
Pingree Grove Plainfield Plano Rockton Roscoe Roselle Round Lake Round Lake Park Sandwich Sauk Village Savoy Shelbyville Shiloh Silvis South Barrington South Elgin South Holland Stauton Sugar Grove Swansea Troy Warrenville Washington Waterloo Wauconda Westmont West Chicago West Dundee Willow Springs Wilmington Winfield Winthrop Harbor Wood Dale Yorkville |