Certain cash payments made separately from salary and made in lieu of employer-provided health insurance or made in association with or related to healthcare benefits are reportable as IMRF earnings only when an employer elects to include them as IMRF reportable earnings.
The governing body must adopt a resolution to include these types of cash payments as IMRF earnings. (IMRF Suggested Form Resolution, ”Resolution to Include Cash Payments in Lieu of or Related to Health Insurance as IMRF Earnings.")
To use IMRF’s suggested form of resolution, send a secure message to request a “Resolution to Include Cash Payments in Lieu of or Related to Health Insurance as IMRF Earnings” form. If unable to send a secure message, contact IMRF through the employer-only phone number at 1-800-728-7971.