Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
4. Reporting
5. Benefits
    5.00 Introduction
    5.10 Separation Refund of Member's IMRF Contributions
    5.20 Retirement Pensions
       5.20 Retirement Pensions - Introduction
       A. Eligibility for an IMRF Retirement Pension
       B. Amount of IMRF Retirement Benefits
       C. IMRF Early Retirement Incentive (ERI)
          IMRF Early Retirement Incentive (ERI) - Introduction
          1. Features of the IMRF Early Retirement Incentive
          2. Eligible Employers
          3. Member Benefits Under ERI
          4. Eligible Members
          5. Adopting the IMRF ERI/Cost Study Requirement
          6. Employer Costs for the ERI
          7. Resolution to Adopt Amortization Period
          8. Subsequent ERI Offerings
          9. Informing Members of the ERI
          10. Determining Member Termination Dates
          11. Notice of Intent to Retire Under
          12. Member Costs for ERI
          13. ERI Invoice for Member Cost
          14. Lump Sum Payments
          15. Member Payments for Member ERI Costs
          16. Return to Work
          ERI Cost - SLEP Service
          ERI Cost - ECO Service
       D. Application for Retirement Pension
       E. Pension Payment Procedures
       F. How the IMRF Pension is Affected by Returning to Work
       G. Income Taxes on Retirement Pensions
    5.30 Death Benefits
    5.40 Disability Benefits
    5.50 Reciprocity
    5.60 Verification of IMRF Benefit Payments
    5.70 Appeal Rights
    5.80 Health Insurance Continuation
    Exhibits - Section 5
6. Member Accounts
7. Employer Contributions
Appendix - Federal Tax Reporting/Social Security