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
    7.21 Financing the Cost of IMRF Benefits
       7.21 A. Death Benefit Reserve Account
       7.21 B. Disability Benefit Reserve Account
       7.21 C. Supplemental Benefit
       7.21 D. Normal Retirement Contributions
       7.21 E. <Over> Under Funding Adjustment
    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