Compensation (wages, sick and/or vacation) made payable to a spouse or other beneficiary of a deceased member is reported if the payment is paid within one month after the month the employee died (e.g., death date of March 23, payments made in March and April are reportable).
If the payment is made after IMRF has paid a lump sum death benefit, the amount should not be reported as IMRF earnings.
However, if the employer makes a payment to a spouse or beneficiary and the payment represents a death benefit payment from the employer, (e.g., from a self insurance plan), that payment is not reportable to IMRF.