6.40 Past Service Credits/Member Account Corrections

7. Leave of Absence (IMRF Form "IMRF Benefit Protection Leave”)

Members who take an authorized IMRF Benefit Protection Leave may receive service credit Service credit is a member's total time under IMRF, stated in years and fractions. Service is credited monthly while a member is working, receiving IMRF disability benefits or while he or she is on IMRF's Benefit Protection Leave. A member earns one month of service credit for each month he or she: (1) works in a qualified position and makes a member contribution. (2) worked in a qualified position prior to his or her employer joining IMRF. (3) receives an IMRF disability benefit. (4) is on an IMRF Benefit Protection Leave (limited to 12 months). (5) purchases a month of past service credit. A member cannot earn more than one month of service credit for any given calendar month. for up to a maximum of 12 months over their entire career, provided they pay the IMRF member contributions Members who participate in the Regular Plan contribute 4.50% of salary toward a future IMRF pension: 3.75% for the member and 0.75% for a surviving spouse pension. Members who participate in the SLEP plan contribute 7.50% of salary (on and after June 1, 2006) toward a future SLEP pension: 6.75% for the member and 0.75% for a surviving spouse pension. Before June 1, 2006, SLEP members contributed 6.50 percent of salary; 5.75 percent for the member and 0.75 percent for a surviving spouse pension. Members in the ECO plan contribute 7.50 of salary toward a future ECO pension: 6.75% for the member and 0.75% for a surviving spouse pension. plus applicable interest, and the governing body adopts an authorizing resolution. Benefit Protection Leave service is only for periods the member was on unpaid leave.

The member may be eligible to use funds from a traditional Individual Retirement Account (IRA Individual Retirement Account. A tax-deferred retirement account for an individual that permits individuals to set aside up to $2,000 per year, with earnings tax-deferred until withdrawals begin at age 59 1/2 or later (or earlier, with a 10% penalty).) or from another qualified plan or 457 or 403(b) plan A retirement plan that functions like a defined contribution plan and is similar to a 401(k) plan, but is offered by non-profit organizations, such as universities and some charitable organizations, rather than corporations. If you work for a school district or a public hospital, you may be familiar with an Internal Revenue Code Section 403(b) tax-deferred annuity. to pay for the leave of absence. (See 6.40 C. Member Application and Payments.)

To establish the credits, IMRF Form entitled, "IMRF Benefit Protection Leave" may be filed before, during or anytime after the leave period, provided the member is still actively participating in IMRF or a reciprocal system.

Members can access this form by visiting the Member Access area on IMRF's website (www.imrf.org).

No immediate payment is required of the employer A unit of government that joins IMRF.. The cost will be reflected in future contribution rates.

A member on an authorized IMRF Benefit Protection Leave will be afforded IMRF death and disability protection if, before the leave period begins, the member has at least one year of contributing service and IMRF Form "IMRF Benefit Protection Leave" is filed with IMRF. An IMRF Benefit Protection Leave application filed after a disability or death occurs will not retroactively qualify the member nor his or her beneficiaries The individual(s) or organization(s) a member chooses to receive his or her IMRF death benefits. for benefits.

When an IMRF Benefit Protection Leave is taken in conjunction with any paid sick leave, bonus day, vacation time, or other paid leave, the leave of absence officially starts when the paid leave ends (where paid leave is taken prior to the official leave of absence), and officially ends when paid leave begins (where paid time follows the leave of absence).

1. Family Medical Leave Act

The Family Medical Leave Act (FMLA) requires certain public employers to give eligible employees time off to care for:

1. Newborn or newly adopted children,

2. Seriously ill family members,

3. The employee’s own illness,

4. A relative injured on active military duty, or

5. A qualifying emergency related to a family member's call-up to active military duty.

Eligible employees are entitled to a total of 12 weeks (26 weeks for relatives injured on active military duty) of FMLA leave each year. This federal law does not require that an employee on FMLA leave be paid, but the employee’s health insurance benefits must continue. The employee also is entitled to return to his or her former position with no loss of seniority or status.

2. FMLA eligibility

The general provisions of the FMLA apply to all public sector employers. However, not all public sector employees are eligible for FMLA leave. An employee is eligible for FMLA leave if he or she:

1. Has worked for the employer for at least 12 months (the 12 months need not be consecutive) and

2. Has worked at least 1,250 hours in the preceding 12 months.

The employer is not required to grant FMLA leave to an employee if the employer has fewer than 50 employees within 75 miles of that employee’s work site. This means that an IMRF employer with fewer than 50 employees is not mandated by this law to grant FMLA leave. (The 50 employees includes everyone who works for the employer, regardless of the number of hours the employees work or whether they participate in IMRF.)

3. Effect of the Family Medical Leave Act on IMRF Benefit Protection Leave

An IMRF Benefit Protection Leave usually is granted at the discretion of the employer.

Employers are not required to grant a Benefit Protection Leave, with the exception of Leaves requested by employees on FMLA in certain circumstances.  Employers should consult their legal counsel before denying a BPL requested by a member on FMLA.

An IMRF Benefit Protection Leave remains limited to 12 months of service credit over the member’s entire IMRF career.

4. Effect of FMLA on IMRF death and disability benefits

IMRF members on FMLA leave will remain eligible for IMRF disability and death benefits if they were eligible for those benefits when the leave began. FMLA leave will not interrupt IMRF disability and death benefit protection.

The usual rules require an IMRF member to have 12 months of continuous service credit in order to be eligible for IMRF disability benefits. This rule will not apply if a member’s gap in IMRF service is due to an FMLA leave.

5. Effect of FMLA on IMRF retirement benefits

IMRF members on FMLA leave will not earn pension service credit Service credit is a member's total time under IMRF, stated in years and fractions. Service is credited monthly while a member is working, receiving IMRF disability benefits or while he or she is on IMRF's Benefit Protection Leave. A member earns one month of service credit for each month he or she: (1) works in a qualified position and makes a member contribution. (2) worked in a qualified position prior to his or her employer joining IMRF. (3) receives an IMRF disability benefit. (4) is on an IMRF Benefit Protection Leave (limited to 12 months). (5) purchases a month of past service credit. A member cannot earn more than one month of service credit for any given calendar month. for the month(s) in which they are not paid. If a member on FMLA leave wishes to receive IMRF pension service credit, the member must apply for an IMRF Benefit Protection Leave and pay the member contributions and any applicable interest. A member on an IMRF Benefit Protection Leave is afforded the opportunity to establish pension service credit even though the member is not being paid.

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