1000-hour standard
    adoption
    employers, other than schools
13th check



30-day waiting period
    Exception to
    temporary disability benefit payments
        eligibility and 30-day waiting period
        payment procedures and 30-day waiting period



401(a) pension plans
401(k) salary reduction plans
403(b) plans
414(h) tax deferral
    definition of
    IMRF reporting under 414(h)
    income tax withholding under 414(h)
    Social Security reporting under 414(h)
    W-2 reporting under 414(h)
457 plans



600-hour standard
    employers, other than schools
    employers, schools
        participation mandatory



708 boards



Account, IMRF
    adjusting a member's account
    Adjustment Appeal Rights
    closing
        changing employers
        changing pension systems
        combining service credits
        determine last day
        Form 6.11 for ECO members
Actuarial assumptions
Administration, IMRF
Advance Rate Notice
Advanced Earned Income Credit
Age 70-1/2 requirement
Age-minimum and maximum
    other than schools
    schools
Airport police
    adopt SLEP
Amortization period
    definition
    length
    unfunded liability and
Annual sick leave as required by the Illinois School Code
Appeal rights
Application
    death benefits
    delayed
    retirement pension
    temporary disability benefits
    total and permanent disability benefits
Appointed governing body, paid members of
Appointed officials
    employee status
    Social Security
Athletic official, Social Security
Audits, Social Security
Authorized Agent
    appointment
    Assistant Authorized Agents
    Certification Program
    delivery of communications
    necessity
    powers and duties
        defined by Illinois Pension Code
        delegated by employer
    qualifications
    signature
    township supervisors as
    training
Average monthly earnings and disability benefit amount



Back pay
Beneficiary
    death benefits
    designation
Beneficiary annuity
    convert lump sum to monthly installments
    death of a person receiving
    federal taxes
Benefits booklets
Board member
    Social Security
Board of Trustees, IMRF
Bonus payments to clerks, treasurers, and assessors
Bus drivers



Cafeteria employees
Cafeteria plans
Certificate of Benefits
    about
    death benefits
    federal tax
Certificate of Sheriff's Law Enforcement Service
Certification Program, Authorized Agents
Cities, IMRF coverage
City hospital employees
City police working in parks
Coaches
COBRA
Concurrent service
    definition
    reciprocal
    resulting from past service purchase
    sick leave, used and unpaid
Conduit IRA
Consolidated education service regions
Constructive payment
Constructive receipt
Contributions
    employer
        costs reflected for employers
    member tax-deferred
        cease making
        election to contribute under additional position
    reporting
    required
Conversion of Regular or SLEP service to ECO
Corrections
    member wages and contributions previously reported
    Social Security and Medicare-only wages
Cost study requirement
Counties, IMRF coverage
Crossing guard
    municipality employee
    school employee
Custodians



Death benefits
    application
    beneficiaries
    delayed applications
    designation of beneficiary
    federal income taxes
    Illinois income taxes
    lump sum
    member status
        non-participating
            payment procedures of death benefits
            types and amounts of death benefits
        participating
            federal income taxes
            payment procedures of death benefits
            types and amounts of death benefits
        retiree
            payment procedures of death benefits
    orphans annuity
    payment procedures
    questions
    reserve
    retiree
    types and amounts
Death, payment after
Deferred compensation plans
Demographics, employer
Deposits
    due dates
Deputy sheriffs
Designation of beneficiary
Direct deposit of pension
Disability benefits
    about
    amount
    Appeal of Denial
    application
        temporary
        total and permanent application
        when to file
    base pay
    cost of
    Disability Payment Agreement
    eligibility
        temporary disability
        total and permanent
    employer's notice of trial work period
    extent/degree of disability test
    income taxes
        federal income tax
        Illinois income tax
        retirement income credit
        tax withholding and reporting
    investigation process
    maximum allowable period for temporary
    medical certification
    medical reports and examinations
    payment procedures
        Disability Payment Agreement
        temporary
            report of disability
        total and permanent
            increase
    pre-determined time period
    pre-existing condition investigation
    questions
    reduction for earnings from outside employment
    reduction for Social Security
    reduction for trial work period
    reduction for workers' compensation
    Report of Disability
    reserve
    retirement pay
    retroactive
    sick pay, vacation pay
    single check disabilities
    when terminated
        temporary
        total and permanent
Dissolution of unit(s) of government
    adopting ERI
    school districts
        completely dissolved and annexed into existing school district
        completely dissolved or partially dissolved or split and consolidated into new school district(s)
    units of government
        completely dissolved and annexed into existing unit(s) of government
        completely dissolved or partially dissolved or split and consolidated into new unit(s) of government
Dissolving employers, ERI
Divorce after retirement


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