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Early retirement discount, definition
Early Retirement Incentive (ERI)
    about
    adopting amortization period
    adopting ERI
    amortization
    cost study requirement
    determining member termination dates
    dissolving employers
    employer
        costs
        determining rate with concurrent employers
            concurrent employers
            multiple employers
        eligibility
        pick-up (payment) of member contributions
    invoice for member cost
    lump sum payments (sick, vacation, personal time) to members retiring under ERI
    member
        benefits
        costs
           5.20 C. 12. Member Costs for ERI
           5.20 C. 13. ERI Invoice for Member Cost
        eligibility
        informing
        payments
    Notice of Intent to Retire Under, Form 5.21
    Paying employer costs
    retiree, death
    subsequent ERI offerings
Earned Income Credit (EIC)
Earnings, IMRF
    401(a) pension plans
    401(k) salary reduction plans
    403(b) plans
    457 plans
    advanced earned income credit (EIC)
    back pay
    bonus to clerks, treasurers, assessors
    cafeteria plans
    constructive payment and receipt
    deferred compensation plans
    definition
    disability compensation, firefighters and law enforcement
    disability retirement pay
    elected official compensation
    employer payment of member contributions
    employer payment of Social Security
    expense reimbursement
    IMRF purposes
    independent contractors
    limit
    moving expenses
    negative
    non-cash
        about
        reporting
    non-fire
    non-police
    payment after death
    payment by another entity
    pensioners
    retirement pay, incentives
    retroactive payments
    severance pay
    sick pay
    Social Security wages
    sources
    stipends, judges and election judges
    tax-sheltered annuities (403(b) plans)
    taxable income
    tips
ECO
Educational cooperatives and joint agreements
Educational service regions and service centers
Effective date of pension
Elected County Official Plan (ECO)
    adopting
    election to participate in ECO
    revocation, member
    tiers
Elected officials
    compensation
    participation in IMRF
        resolution to participate
        verification of qualification
    retroactive service
    Social Security
    stipend
        reporting
Election judges
    employee status
    Social Security
Emergency workers
Employee(s)
    covered
    definition
        employees, other than schools
        employees, school
    drawing Social Security
    Medicare-only
    more than one school district
    other than schools
        appointed governing body
        appointed officials
        city hospital
        elected governing body
        elected official
        exchange aliens and non-immigrant students
        federal and state financed positions
        independent contractors
        more than one employer
        non-citizens
        patients and inmates
        probationary
        professional consultants
        religious orders
        retired
        student nurses
        students
        temporary
        work relief programs
    schools
Employer
    Access Area of IMRF Website
    contribution rates
        tax levy
    demographics
    identification number
    monthly statement
    reporting paid contributions
    reserves
        death benefit reserve
        disability benefit reserve
Employment information
Entry age normal funding
ERI
Exchange aliens and non-immigrant students
    other than schools
    schools
Expense reimbursement and allowances
Expenses, moving



Family Medical Leave Act (FMLA)
Federal and state reporting
Federal Employer Identification Number (FEIN)
Federal income tax reporting and withholding
    414(h) tax deferral plan
    elected officials' stipend
    Federal Unemployment Tax (FUTA)
    IMRF defined
    IRS Form W-2
    Medicare
    member contributions
    retirement pensions
    Social Security
    terms
    wages
Federal Unemployment Tax (FUTA)
Federally and state financed positions
    other than schools
    schools
Felony conviction
Field Representatives
Final Rate of Earnings (FRE), definition
Fire chiefs
Fire pension fund
Fire prevention bureaus
Firefighters
    definition
    disability compensation
    fire chiefs
    Group I
    Group II
    Group III
    Group IV
    Group V
    Group VI
    in cities, villages, incorporated towns, and fire protection districts
    volunteer
Flexible pay plans
Forest preserve district rangers (police)
Forms, IMRF
    about
    Form 1.55 To Adopt the IMRF SLEP Program for Airport Police
    Form 1.70 Certificate of Dissolution - Annexing School Districts
    Form 1.71 Certificate of Dissolution - New School Districts
    Form 1.72 Certificate of Dissolution - Annexing Unit of Government
    Form 1.73 Certificate of Dissolution - New Unit of Government
    Form 1199 Authorization for Deposit of IMRF Payments
    Form 2.20 Notice of Appointment of Authorized Agent
    Form 2.30 Notice of Election or Appointment of Township Supervisor
    Form 2.50 Forms Request
    Form 3.00 Electronic Funds Transfer Enrollment
    Form 3.02 Official Notice of Contribution Rates for the Calendar Year
    Form 3.10 IMRF Monthly Deposit Summary
    Form 3.11 Monthly Report of IMRF Member Wages and Contributions
    Form 3.12 Tax-Deferred Payroll Deduction Report
    Form 3.20 Employer's Report of Adjustments to IMRF Earnings
    Form 5.10 Application for Separation Refund
    Form 5.20 Application for Retirement Annuity (Pension)
    Form 5.21 Notice of Intent to Retire Under Employer's IMRF Early Retirement Incentive
    Form 5.30 Application for Death Benefits
    Form 5.40 Application for Disability Benefits
    Form 5.40A Disability Claim Data
    Form 5.41 Employer's Certificate of Disability
    Form 5.42 Physician's Certificate
    Form 5.42A Disability Claim Data
    Form 5.42E Physician's Statement - Disability Claim for ECO
    Form 5.45 Employer's Notice of Trial Work Period or Termination of Disability
    Form 5.48 Disability Payment Agreement
    Form 5.49 Authorization to Secure Award or Disallowance Information
    Form 5.70 Request for a Hearing
    Form 6.01 Rollover Certification for Payment of Past Service Credit
    Form 6.02J Application for Military Service Credit
    Form 6.03 Application for Reinstatement of Service Credit
    Form 6.04 Application for Retroactive Service Credit
    Form 6.04A Application for Retroactive Service Credit for Employees Previously Barred by Age
    Form 6.05 Omitted Service Credit Verification
    Form 6.06 Conversion of Regular or SLEP Service Credit to ECO
    Form 6.07 Application for Prior Service Credit
    Form 6.08E Tax-Deferred Payroll Deduction Program Application for ERI
    Form 6.09 12 Conversion of Regular Plan Service to SLEP Service
    Form 6.10 Notice of Enrollment in IMRF
    Form 6.11 Designation of Beneficiary
    Form 6.19 Member Employment Information
    Form 6.20 Member Information Change
    Form 6.21 Election to Participate for Qualifying Position
    Form 6.21B Election of Elected County Official to Participate in ECO
    Form 6.22 Election of Police Chief to Participate as a SLEP Member
    Form 6.23 Election to Contribute Under Additional Position
    Form 6.24 40-Year Election to Cease Contributions
    Form 6.28 Revocation of Election to Participate in Elected County Official Plan
    Form 6.30 Election to Make Voluntary Additional Contributions
    Form 6.32 Leave of Absence - IMRF Benefit Protection Leave
    Form 6.33 Out-of-State Service Credit Authorization
    Form 6.34 Retroactive Service by General Assembly Members
    Form 6.36A Transfer of Local Police Pension Fund Service to IMRF by Police Chief
    Form 6.41 Notice of Termination of IMRF Participation
    Form 6.62 To Allow Unlimited Service Credit for Military Leave that Interrupted IMRF Participation
    Form 6.62A To Allow Limited Service Credit for Military Leave that Interrupted IMRF Participation
    Form 6.63 To Allow Service Credit for Military Service Prior to IMRF Participation...
    Form 6.64 Relating to Participation by Elected Officials in IMRF
    Form 6.68 Adoption of the 1,000 Hour Standard
    Form 6.71 Certificate of Sheriff's Law Enforcement Service
    Form 6.72 To Include Compensation Paid Under an Internal Revenue Code Section 125 Plan...
    Form 6.73 Suggested Resolution to Include Compensation Directed into a Retirement Health Savings Plan...
    Form 6.77 To Adopt IMRF ERI
    Form 6.78 To Adopt Amortization Period for ERI
    Form 6.79 To Authorize Pension Service Credit for Employees Previously Barred by Age
    Form 6.80 To Adopt Alternative Benefit Program for County Officers (ECO)
    Form 6.85 For Employer Pick-up (Payment) of Member Contributions...
    Form 7.10 Health Insurance Premium Deduction Authorization
    Form 7.12 Election For Pre-Tax Deductions For Health or Long Term Care Insurance Premiums
    Form BW-60 Distribution/Rollover Certification
Formula, definition
Funding adjustment, over and
FUTA


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