Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
    Part 1 - Schools
    Part II - Other than Schools
    Part III - Earnings for IMRF Purposes
       3.96 Introduction
       3.96 A. Earnings Definition
       3.96 B. Source of Earnings
       3.96 C. Taxable Income and Social Security Wages
       3.96 D. Constructive Payment and Receipt
       3.96 E. Payment by Another Entity
       3.96 F. Non-Cash Earnings (Wages-In-Kind)
       3.96 G. Payments After Death
       3.96 H. Social Security Pensioners
       3.96 I. Severance Pay, Retirement Pay, And Retirement Incentives
       3.96 J. Sick Pay
       3.96 K. Disability Retirement Pay
       3.96 L. Tax-Sheltered Annuities (IRC Sec. 403(b))
       3.96 M. Qualified Deferred Compensation Plans (IRC Sec. 457)
       3.96 N. 401(a) Pension Plans
       3.96 O. 401(k) Salary Reduction Plans
       3.96 P. Expense Reimbursement And Allowances
       3.96 Q. Allowance For Moving Expenses
       3.96 R. Workers' Compensation
       3.96 S. Advance Earned Income Credit (EIC) Payments
       3.96 T. Educational And Public Labor Relations Act Retroactive Payments
       3.96 U. Back Pay Other Than Illinois Labor Relations Acts
       3.96 V. Employer Payment Of Employee Social Security Tax
       3.96 W. Cafeteria And Flexible Pay Plans
       3.96 X. Elected Official Compensation
       3.96 Y. Law Enforcement And Firefighters Disability Compensation
       3.96 Z. Loans To Employees – Interest Free Or Below Market Interest
       3.96 AA. Tip Income
       3.96 BB. Bonus Payments to Clerks, Treasurers, Coroners and Assessors
       3.96 CC. Independent Contractors
       3.96 DD. Stipends for Jurors and Election Judges
       3.96 EE. Employer Pays Member Contributions
       3.96 FF To Include Taxable Expense Allowances as IMRF Earnings
    Exhibits - Section 3
4. Reporting
5. Benefits
6. Member Accounts
7. Employer Contributions
Appendix - Federal Tax Reporting/Social Security