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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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