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Qualifying position
election to participate in
Quick reference guides
Rate notices
Reciprocal service, concurrent
Reciprocity
applications
form
Illinois retirement systems
proportional annuities
purpose
repayment of refunds
Recreation instructors
employee status
Social Security
Refunds
reinstatement (repay a refund)
Regional Counseling Center
Regular
Regular plan
benefits booklets
Reinstatement (repay a refund)
Reporting
about
contributions
due dates
media types
Reserve Statement, employer
Reserves
death benefit reserve
disability benefit reserve
normal retirement contributions
supplemental benefit (13th check)
Resolution to adopt amortization period ERI
Resolutions, discretionary
1,000-hour standard
adopt ECO
adopt SLEP
amortization period
Early Retirement Incentive (ERI)
elected officials
employer pick-up
limited service credit
pension service credit
retirement health savings plans
Section 125 plans
service credit for military service
unlimited service credit
Retired members, returning to work
effect on pension
other than schools
schools
Retirement
Retirement health savings plan to include compensation directed into
Retroactive payments
Retroactive service credit
application
General Assembly members
Return to work
under ERI
under reciprocity
Reversionary (Special Needs) annuity
death of a person received or named as a special needs (reversionary) annuitant
increase in
Sanitariums, IMRF coverage
School employees
bus drivers
cafeteria workers
coaches
crossing guard
custodians
federal and state financed positions
independent contractors
library
more than one school district
non-citizen
nurses
professional consultants
psychologist
retired member
secretary of board
security guards
social workers
students
teachers
adult education and night school
exchange and foreign
intern
retired
ROTC
substitute
tutors
treasurer
Seasonally employed member
Secretary of board of education
Section 125 plan
include compensation paid under Section 125 plan as IMRF earnings
Secure Employer Access Area
Security guards
Security guards, schools
Separation refund
amount
application
eligibility
income taxes
not required
payment
Service credit
concurrent
granted when paid
military leave
limited
prior service
unlimited
retroactive
previously barred by age restrictions
Service Representatives
Sheriff's Law Enforcement Personnel
airport police, adopting SLEP for
Certificate of Sheriff's Law Enforcement Service
police chief to participate as a SLEP
Sheriffs, deputy
Sick leave
annual, as required by the Illinois School Code
Sick pay
Simplified General Rule
SLEP
Social Security
audits
calculating taxes
coverage
9.20 Social Security Coverage
1.20 Social Security Coverage
employees covered
jurisdiction
employee number
full retirement age
identifying number
jurisdiction
member identification
reporting under 414(h)
Social Security-only Employees
wage base
wages
Social Security Administration
Social workers, school
Special Needs (reversionary) Annuity
Death of a Person Receiving
Increase in
Special recreation joint agreements
Standard payout
payment and procedures
Stipends
W-2 reporting
Student nurse
Students
covered by IMRF
other than schools
schools
eligible
Social Security
vocational rehabilitation program
Supplemental benefit payment
about
Early Retirement Incentive (ERI)
determining termination dates
features
Surviving spouse annuity
death benefit and federal taxes
death of a person receiving
divorce after retirement
increase
remarriage of a person receiving
Surviving spouse contributions refund
returning to work
Tax levy
for employer contributions
Illinois Pension Code
Tax-deferred contributions
Tax-deferred Payroll Deduction Program
Early Retirement Incentive (ERI)
employer support
ERI and lump sum payments
impact on 403(b) and 457 plans
purchase ERI service
report for employer
tax reporting
past service
agreement
changing
application
crediting
employer process
IMRF earnings
IRC rules
leave of absence
Member Statement of Account
payments
lump sum termination
purchase
Social Security
termination
Tax-sheltered annuities (403(b) plans)
Teacher
adult education
aide
3.45 A. Teacher Aides and Paraprofessionals
6.10 A. Notice of Enrollment in IMRF (Form 6.10, Exhibit 6N)
5.50 A. Purpose of Reciprocal Act
certificated teacher
coach
definition
earnings
non-teaching
teaching
exchange/foreign
IMRF coverage
intern
night school
non-certificated
retired
ROTC
school psychologist
substitute
Teachers' Retirement System
tutor
Teachers' Retirement Systems
Temporary employee
covered by IMRF
Temporary employee, other than schools
Termination
dates, determining for ERI
IMRF participation
wages
Tiers
Township supervisors
Townships, IMRF coverage
TPDP
Training, Authorized Agents
Treasurer, schools
TRS
Tutors
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