Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
4. Reporting
5. Benefits
6. Member Accounts
7. Employer Contributions
    7.00 Introduction
    7.10 Financing Pensions: General
    7.20 Financing the Cost of IMRF Pensions
       Financing the Cost of IMRF Pensions - Introduction
       A. Entry Age Normal Funding
       B. Amortization Periods
       C. Unfunded Liability
       D. Amortization of Overfunded Liability
       E. Accelerated Payments
       F. Pension Impact Statement
       G. Member Retiring With Multiple Employers
    7.21 Financing the Cost of IMRF Benefits
    7.22 How Costs are Reflected to Employers
    7.23 Financing the Cost of IMRF Early Retirement Incentive (ERI)
    7.24 Reserve Statement
    7.25 Tax Levy for Employer Contributions
    7.35 Summary
    Exhibits - Section 7
Appendix - Federal Tax Reporting/Social Security