Board Resolution 2006-06-07(c)

Purpose

The purpose of this Statutory Interpretation Philosophy is to state the principles and guidelines by which IMRF will provide fair and equitable administration of benefits, service credit, and other services provided for by the Illinois Pension Code to members and employers. 

Objectives

The objectives of this statement of philosophy are to:

1. Memorialize the established philosophy used to implement consistent IMRF plan administration.
2. Ensure the approach taken is both sound and thorough, and is consistent with the Illinois Pension Code.

Principles

1. IMRF is dedicated to our Visions, Values, and Mission Statement when administering the Illinois Pension Code.
2. The Illinois Pension Code is to be applied in an unbiased and impartial manner.
3. Established administrative guidelines and procedures are to be followed when considering a member’s or employer’s request for review of a staff determination.
4. IMRF staff and Trustees are expected to follow the IMRF Ethics Code, Code of Conduct, and Compliance Policy in performing their assigned duties.
5. Interpretations of the Illinois Pension Code shall be applied consistently to members and employers according to the plain wording of the statute.
6. When situations occur requiring interpretations not covered by plain wording, IMRF shall seek to achieve fairness and equity as called for by the unique circumstances of the matter at hand.
7. Interpretations arising from unique circumstances may establish precedent for further conflict resolution.
8. Interpretations should be sound, logical, thorough and consistent with the Illinois Pension Code.
9. Computational errors committed by IMRF will be adjusted to place members and employers in the position they should have been as set forth by the Illinois Pension Code.
10. Consistent with Court decisions, IMRF will liberally construe pension statutes in favor of the rights of the pensioner.
11. IMRF will consider the interests of employers and taxpayers so as to efficiently and impartially administer programs in a prudent manner.

Guidelines

1. The information provided by staff to members, employers, and the general public shall be accurate, clear, informative, consistent and non-arbitrary. It will be written or spoken in a language that can be understood by the recipient.
2. IMRF will be timely, professional, detailed, and proactive in its approach to providing determinations to members and employers.
3. Determinations will follow the Illinois Pension Code, established Board of Trustee resolutions, and Legal Department interpretations and policies.
4. If someone believes a particular legal interpretation or policy requires review he or she may recommend to the Legal Department or the Executive Director that such a review takes place.
5. Routine questions involving interpretations are handled by appropriate individuals. Unique questions or issues are brought to the attention of appropriate managers for resolution. If appropriate, the Legal Department may be asked to issue a formal opinion or legal interpretation.