These governmental units were not required by law to establish a fire pension fund and had not established a fire 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 fire pension fund or are required by law to establish a fund.
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.
Covered by Social Security
All firefighters are covered by Social Security, whether or not they participate in the fire pension fund.
If a regular employee who participates in IMRF also serves as a part-time firefighter, only his or her earnings as regular employee are IMRF earnings. The firefighting earnings are not reported to IMRF.
A fire chief, whether participating in the fire pension fund or not, is covered for Social Security.
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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Addison Algonquin Anna Barrington Bartlett Carol Stream Cary Chatham Chicago Ridge Clarendon Hills Country Club Hills Countryside Elburn Eldorado Flossmoor Frankfort Gilberts Glen Carbon Glenwood Grayslake
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Greenville Hanover Park Harvard Hazelcrest Hillsboro Itasca Lake Zurich Lisle Loves Park Marseilles Mascoutah Matteson McHenry Mokena Montgomery Mundelein New Lenox North Aurora O'Fallon
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Palatine Posen Roselle Sauk Village Silvis South Chicago Heights South Elgin South Holland Swansea Troy Warrenville Wauconda West Chicago West Dundee Westmont Willow Springs Winfield Wood Dale |