QILDRO Overview

for IMRF Retirees
Forest bridge

If you divorce, your IMRF benefits can be considered marital assets, whether you are:

If you are considering a divorce, IMRF recommends that you carefully review the information linked below with your personal attorney. While IMRF can answer factual questions about your benefits, we cannot give you legal advice.

A QILDRO is required by law

Will your spouse get a portion of your IMRF benefits when you divorce? If so, you will need a Qualified Illinois Domestic Relations Order (QILDRO).

A QILDRO (pronounced kwil-drō) document is a court order issued by an Illinois court. It directs IMRF to pay your alternate payee the portion of your IMRF benefits that you have agreed upon during your divorce negotiations.

By law, IMRF must have a valid QILDRO on file or we cannot pay your alternate payee. IMRF cannot accept anything else in place of a QILDRO, including:

Main steps in the QILDRO process

  1. Review the information linked below with your attorney:
  2. Request your Divorce Pension Benefit Estimate from IMRF.
  3. Review your Divorce Pension Benefit Estimate with your attorney.
  4. Review the information linked below with your attorney:
  5. Complete your required QILDRO forms to reflect the terms agreed upon in your divorce settlement.
  6. Send your QILDRO documents to IMRF for review before you bring them to court.
  7. Submit your signed and certified QILDRO forms to IMRF with all required fees (and your signed consent form if you participated in IMRF before July 1, 1999).
  8. If your QILDRO contains dollar amounts only, and no percentages, you do not have to do anything else.
  9. If your QILDRO includes percentages, when benefits are ready to be paid:
    1. Complete your Calculation Order using the final benefit amounts from IMRF.
    2. Send your completed Calculation Order to IMRF for review before you bring it to court.
    3. Return to court to get your court-certified Calculation Order.
    4. Submit your signed and certified Calculation Order to IMRF with the required fee.

Protecting your personal information

For security reasons, we recommend that you make certain changes to your account if you are considering divorce. To learn more, click here.

Taxes

IMRF benefits are subject to federal tax. Any federal tax liabilities for benefit payments divided by a QILDRO are split proportionately between you and your alternate payee.

If you have reciprocal service

IMRF can only provide information about your IMRF benefits, and can only process QILDROs for your IMRF benefits. If you have reciprocal service credit with another Illinois public pension, contact that system for information and estimates.

If you have already divorced

If you have already divorced and your ex-spouse is entitled to share your retirement benefits, it may be possible to request an Illinois court to enter a QILDRO. This is true even if your divorce occurred in another state. Please consult with your personal attorney if you are in this situation.

Can you have more than one QILDRO?

You can have more than one QILDRO on file. QILDROs are honored in the order they are received.