A Forest Preserve District may elect to allow its personnel to become SLEP by having its governing board adopt an irrevocable resolution (IMRF Suggested Form Resolution, "Resolution to Adopt the IMRF SLEP Plan for Law Enforcement Officers of a Forest Preserve District") authorizing its law enforcement officers to be reported as SLEP members.
There is no requirement that a Forest Preserve District allow its law enforcement officers to join SLEP. However, once the SLEP plan has been adopted for Forest Preserve District law enforcement officers, it cannot be rescinded.
The Forest Preserve District law enforcement officers would join IMRF SLEP prospectively. The officers joining SLEP will retain their Regular IMRF service credit and start with no credit towards a SLEP pension.
If any of the officers participated in SLEP with another employer before August 8, 2011, he or she would be eligible to convert up to 10 years of Regular Plan service to SLEP.
If the resolution is adopted, the following Forest Preserve District law enforcement officers would participate in IMRF SLEP:
1. Forest Preserve District law enforcement officers not eligible to participate in a local pension plan, and
2. Officers performing police duties for a forest preserve district on a full-time basis
Forest Preserve District law enforcement officers working less than full-time will remain Regular IMRF members.
SLEP participation would begin on the date specified in the resolution. For the first two years, the employer rate for SLEP participants will be based on the normal cost for the SLEP program plus death and disability contributions as well as supplemental benefit contributions. The rates can be found in IMRF’s Annual Financial Report.
To use IMRF’s suggested form of resolution, send a secure message to request a “Resolution to Adopt the IMRF SLEP Plan for Law Enforcement Officers of a Forest Preserve District” form. If unable to send a secure message, contact IMRF through the employer-only phone number at 1-800-728-7971.