These governmental units had established a fire 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.
Firefighters do not participate in IMRF because
The governmental units:
Firefighters are not in IMRF even if they do not participate in the local fire fund. (See the exception for firefighters performing non-fire protection duties, 3.85 D. Non-Fire Earnings.)
Exception: If your fire chief is part-time but works enough hours to qualify for IMRF, the chief will participate in IMRF.
Firefighters are not covered by Social Security when they are:
Firefighters are covered by Social Security when they are:
If a regular employee who participates in IMRF also serves as a part-time firefighter, only his or her earnings as a regular employee are IMRF earnings. The firefighting earnings are not reported to IMRF but are reported to Social Security.
A fire chief who participates in your fire pension fund is not covered for Social Security.
A fire chief who does not participate in your fire pension plan is covered by Social Security unless the municipality provides an alternative pension plan.
Prior to 1995, a fire chief who was ineligible to participate in the fire pension plan because of age or physical condition participated in IMRF. Exclusions for age and physical fitness were removed from the Fire Pension Fund Act, therefore, fire chiefs hired after June 30, 1995, are ineligible to participate in IMRF.
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Beardstown Bensenville Benton Bourbonnais Broadview Charleston DuQuoin Effingham Fairfield Fairview Heights Herrin Hillside Jerseyville Justice
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Kildeer Lyons Mendota Metropolis Markham Morris Morton Grove Mt. Carmel Murphysboro Niles Normal Northbrook North Riverside Oak Brook
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Olney Peoria Heights Pontiac Robinson Rock Falls Romeoville Salem Savana Taylorville Villa Park Westchester Wheeling Zion |