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
    7.22 How Costs are Reflected to Employers
    7.23 Financing the Cost of IMRF Early Retirement Incentive (ERI)
       Financing the Cost of IMRF Early Retirement Incentive (ERI) - Introduction
       A. Amortization Period
       B. Impact on Employer ERI Rate If Member Has Concurrent IMRF Employers
       C. Impact on Employer ERI Rate If Member Has Multiple IMRF Employers
       D. Subsequent ERI Offerings
    7.24 Reserve Statement
    7.25 Tax Levy for Employer Contributions
    7.35 Summary
    Exhibits - Section 7
Appendix - Federal Tax Reporting/Social Security