Understanding Tiers and Plans

Tiers

Your “Tier” determines your IMRF benefits. Your tier is determined by the first date you began participating in IMRF or certain Illinois reciprocal systems.

Regular Plan

Most IMRF members participate in the Regular plan. Regular plan members work for local units of government that participate in IMRF. Government types include school districts, cities, villages, townships, counties (except Cook), fire protection districts, library districts, and park districts.

If you first participated in IMRF or reciprocal system (except Judges or General Assembly retirement systems):

• Before January 1, 2011, you are in Tier 1
• On or after January 1, 2011, you are in Tier 2

Sheriff's Law Enforcement Personnel (SLEP) Plan

Membership in SLEP is based on several factors including the member’s role at the employer and type of appointment. SLEP members include many Illinois county sheriffs and deputy sheriffs, correctional officers, forest preserve district rangers, airport police and police chiefs.

If you first participated in IMRF's SLEP plan:

• Before January 1, 2011, you are in SLEP Tier 1
• On or after January 1, 2011, you are in SLEP Tier 2

Elected County Official (ECO) Plans

The ECO plan is an alternative benefit plan for elected county officials and provides enhanced disability, retirement, and death benefits. Elected county offices include auditor, circuit court clerk, coroner, assessor (if elected), county clerk, sheriff, state’s attorney, and treasurer.

If you first participated in ECO:

• Before January 26, 2000, you are in the Original ECO plan
• Between January 26, 2000, and December 31, 2010, you are in Revised ECO Tier 1 
• On or after January 1, 2011, you are in Revised ECO Tier 2 

All ECO plans were closed to new participants after August 8, 2011.