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General Assembly members
Glossary of Terms
Governmental functions included



Health insurance continuation
    Medicare
    Pre-tax deduction
    under COBRA
    under Illinois Public Act 86-1444
        about
        end of coverage
Hospitals, IMRF coverage
Hourly standard
    definition
    other than schools and
    schools and



Illinois forms
    BEN 118R, Benefit Wage Charge
    IL-50, Monthly State Income Tax Payment Form
    IL-941, Employer's Quarterly Illinois Withholding Tax Return
    IL-W-4, Illinois Withholding Exemption Certificate
    IL-W-5, Employee's Statement of Non-Residence in Illinois
    UC-3/40, Employer Contribution and Wage Report
Illinois income tax
    death benefits
    pensions
    refunds
Illinois retirement systems
IMRF
    Board of Trustees
    creation
    defined by IRS
    deposits
    earnings
    Field Representatives
    forms
    organization
    participation, other than schools
    participation, schools
    Regional Counseling Center
    Service Representatives
    Website
Income tax withholding under 414(h)
Incorporated towns, IMRF coverage
Independent contractors
    other than schools
    payments to
    schools
Initial pension payment
Inmates
    earnings
    Social Security
Intergovernmental agreements
Intern teacher
Irregular pay
IRS forms
    1099-R
    8109, Federal Tax Deposit Coupons
    940, Federal Unemployment (FUTA) Tax Return
    941, Employer's Quarterly Federal Tax Return
    W-2, Wage and tax statement
        about
        completing
        under 414(h)
    W-3, Transmittal of Wage and Tax Statements
    W-4 or W-4a, Employee's Withholding Allowance Certificate
    W-4P, Withholding Certificate for Pension or Annuity Payments



Jurors
    employee status
    Social Security



Law enforcement disability compensation
Leave of absence
Librarian, school
Libraries, IMRF coverage
Lump sum death benefit
    about
    federal taxes
    payments (sick, vacation, personal time) to members retiring under ERI



Magnetic media
    about
Media, reporting
    types
Medicare
    calculating
    continuing health insurance
    Medicare-only employees
Member
    Access Area of Website
    close account
    contributions
        cease making
        employer pays
            earnings
            monthly reporting
        refunds
        stopping after 40 years of service
        tax-deferred
            414(h) tax deferral
            federal income tax
                retirement pensions
            Tax-deferred Payroll Deduction Program (TPDP)
        voluntary additional contributions
    costs for ERI
        about
        ERI invoice
        lump sum payment
    paid irregularly
    payments for member ERI costs
    questions
    updating
        employment information
        personal information
    with no wages
Member Statement of Account
    about
    definition
    employer reports
Member, religious order
    employee status
        other than schools
        schools
Mental health boards (708 boards)
Methods of reporting monthly IMRF wages and contributions
    about
    Form 3.11
    magnetic media
    web reporting
Military leave
    limited service credit
    prior service credit
    provided by Illinois Pension Code
    provided by Uniformed Services Employment and Re-employment Rights Act
    unlimited service credit
Money purchase formula
Monthly employer statement
Monthly reporting of member wages and contributions
Moving expenses
Multiple positions with single employer



Negative earnings, reporting
New members wages, reporting
Non-cash earnings
    about
    reporting
Non-certificated professional employees
Non-citizens
    other than school employees
        employee status
        hourly standard
    school employees
        employee status
        hourly standard
Non-fire earnings
Non-police earnings
Notice of Enrollment in IMRF
Notice of Intent to Retire Under Employer's IMRF ERI
Notice of Termination
Nurses, school
Nursing homes, IMRF coverage



Omitted service
Optional plan
    about
    definition
    payment and procedures
    pension estimate table
Organization, IMRF
Orphans annuity
Out-of-state service
Overfunded liability, amortization of



Paid irregularly
Paid members of appointed governing body
Paid members of elected governing body
Para-professionals
Park district
    employees
    police
        as park district employees
        IMRF coverage
    rangers
Parking personnel
Parks, city police working in
Part-time employee
Participating members
    IMRF coverage
    other than schools
    schools
Past service
    about
    account corrections
    application
        after termination
    authorization
    concurrent service resulting from purchase
    conversion of Regular or SLEP service to ECO
    general requirements
    military leave
        provided by the Illinois Pension Code
        provided by the Uniformed Services Employment and Re-employment Rights Act
    omitted service
    out-of-state service
    payment plans
        lump sum plan
        Tax-Deferred Payroll Deduction (TPDP)
        unit payment plan
    prior service
    reinstatement (repay a refund)
    retroactive
        General Assembly members
Patients
    employee status
    Social Security
Payment
    after death
    bonus to clerks, treasurers, and assessors
    by another entity
    constructive
Payout, total pension
Payroll records
    about
    accessible for inspection
    period of retention
    preservation
    specific records under these regulations
Pension
    age requirement
    amount
    application
    calculating
    costs for employers
    direct deposit
    Early Retirement Incentive (ERI)
    effective date
    eligibility
    estimate table
    estimates
    federal income tax
    financing costs
    Illinois income tax
    increases
    initial payment
    lump sum payments to members retiring under ERI
    optional plan
        about
        payment and procedures
        pension estimate table
    payment procedures
    returning to work
    sick leave
    SLEP
        calculation
    standard plan
        payment and procedures
    supplemental benefit payment
        about
        Early Retirement Incentive (ERI)
            determining termination dates
            features
    surviving spouse contributions refund
        about
        qualifications for IMRF coverage
    total pension payout
Pensioner, earnings
Plan tiers
Police chief
    IMRF coverage
    participate as a SLEP member
Police officers
    airport
        adopting SLEP
        IMRF coverage
    crossing guard
    definition
    forest preserve
    Group I
    Group II
    Group III
    Group IV
    Group V
    in cities, villages, and incorporated towns
    park district
    parking personnel
    pension fund
    police chief
    security guards
Pre-existing condition investigation
Present value of benefits
Previously taxed contributions
Prior service
    about
    unfunded liability
Prior year wage reporting
Probationary employee
    other than schools
    schools
Procedure check lists
Professional consultants
    other than schools
    schools
Public Employee Disability Act
Public Safety Employee
    Federal taxes on lump sum distributions (refund)
    Pre-tax deduction of health and long term care insurance premiums


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