8 Index. Illinois Municipal Retirement Fund Index / SECTION 8. January 2015 Page 279

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1 8 Index hour standard adoption employers, other than schools th check (a) pension plans (k) salary reduction plans (b) plan (b) plans (h (h) tax deferral definition of IMRF reporting under 414(h) income tax withholding under 414(h) Social Security reporting under 414(h) W-2 reporting under 414(h) (h) tax deferral plan plans hour standard employers, other than schools employers, schools participation mandatory employers, schools boards A Accelerated Payments Account, IMRF adjusting a member's account Adjustment Appeal Rights Actuarial assumptions Administration Administration, IMRF Advance Rate Notice Advanced Earned Income Credit Age 70-1/2 requirement Age-minimum and maximum other than schools schools Airport police adopt SLEP Amortization period definition length unfunded liability and Annual sick leave as required by the Illinois School Code 63 Annuitant Appeal rights Application death benefits retirement pension temporary disability benefits Appointed governing body, paid members of Appointed officials employee status Social Security assistant Authorized Agent Assistant Authorized Agent... 32, 43, 50 Athletic official, Social Security Audits, Social Security Authorized Agent... 32, 43, 45, 47, 48, 49, 50 appointment Assistant Authorized Agents Certification Program delivery of communications necessity powers and duties defined by Illinois Pension Code delegated by employer powers and duties qualifications signature township supervisors as training Auxiliary Deputy B Back pay Beneficiary death benefits designation Beneficiary annuity federal taxes Beneficiary Annuity Benefit Protection , 244 January 2015 Page 279

2 Benefit Protection Leave 166, 192, 207, 219, 251, 252, 255 Benefits booklets Board member Social Security Board of Trustees, IMRF Bonus payments to clerks, treasurers, and assessors Bus drivers C Cafeteria employees Cafeteria Plan Cafeteria plans Certificate of Benefits about death benefits federal tax Certification Program, Authorized Agents Chief Deputy Cities, IMRF coverage City hospital employees City police working in parks Coaches COBRA Concurrent reciprocal service Concurrent service definition sick leave, used and unpaid Concurrent Service Conduit IRA Conduit IRA Consolidated education service regions Constructive payment Constructive receipt Contributions employer costs reflected for employers employer member tax-deferred cease making election to contribute under additional position member tax-deferred reporting required Correctional officers Corrections member wages and contributions previously reported Social Security and Medicare-only wages Counties, IMRF coverage County sheriffs Covered position Crossing guard municipality employee school employee Custodians D Death benefits application beneficiaries delayed applications designation of beneficiary federal income taxes Illinois income taxes member status non-participating payment procedures of death benefits participating federal income taxes payment procedures of death benefits retiree payment procedures of death benefits payment procedures questions reserve types and amounts Death, payment after Deferred Compensation Plan Deferred compensation plans Demographics, employer Deposits due dates Deputy Deputy sheriffs Deputy, auxilliary Deputy, chief Deputy, special Designation of beneficiary Direct deposit of pension Disability benefits about application temporary when to file application cost of employer's notice of trial work period income taxes tax withholding and reporting questions reduction for earnings from outside employment 198 reserve retirement pay Dissolution of unit(s) of government adopting ERI Dissolution of unit(s) of government Dissolution of Unit(s) of Government Page 280 January 2015

3 E Early Retirement Discount Early retirement discount, definition Early Retirement Incentive (ERI) adopting amortization period adopting ERI amortization employer costs determining rate with concurrent employers concurrent employers multiple employers eligibility pick-up (payment) of member contributions member benefits Paying employer costs Earned Income Credit (EIC) Earnings, IMRF 401(a) pension plans (k) salary reduction plans (b) plans plans advanced earned income credit (EIC) back pay bonus to clerks, treasurers, assessors cafeteria plans constructive payment and receipt deferred compensation plans definition disability compensation, firefighters and law enforcement disability retirement pay elected official compensation employer payment of member contributions employer payment of Social Security expense reimbursement IMRF purposes independent contractors limit loans to employees moving expenses negative non-cash about reporting non-cash non-fire non-police payment after death payment by another entity pensioners retirement pay, incentives retroactive payments severance pay sick pay Social Security wages sources stipends, judges and election judges taxable income tax-sheltered annuities (403(b) plans) tips workers' compensation Educational cooperatives and joint agreements Educational service regions and service centers Effective date of pension EFTS Elected County Official Plan (ECO) adopting election to participate in ECO revocation, member Elected officials compensation participation in IMRF resolution to participate verification of qualification participation in IMRF retroactive service Social Security stipend reporting stipend Election judges employee status Social Security Eligibility for IMRF Pension Emergency workers Employee(s) covered definition employees, other than schools employees, school drawing Social Security Medicare-only more than one school district other than schools appointed governing body appointed officials city hospital elected governing body elected official exchange aliens and non-immigrant students federal and state financed positions independent contractors more than one employer non-citizens patients and inmates probationary professional consultants religious orders retired student nurses students temporary work relief programs January 2015 Page 281

4 Employer Access Area of IMRF website contribution rates tax levy contribution rates demographics identification number monthly statement reporting paid contributions reserves death benefit reserve disability benefit reserve Employer Access... 31, 36 employer pickup Employment information Entry age normal funding Exchange aliens and non-immigrant students other than schools schools Expense reimbursement and allowances Expenses, moving F Federal and state reporting Federal Employer Identification Number (FEIN) Federal income tax reporting and withholding 414(h) tax deferral plan elected officials' stipend IMRF defined IRS Form W Medicare member contributions retirement pensions Social Security terms wages Federally and state financed positions other than schools schools Field Representatives Field Representatives Final Rate of Earnings... 36, 38 Final Rate of Earnings (FRE), definition Fire chiefs Fire pension fund Fire prevention bureaus Firefighters definition disability compensation fire chiefs Group I Group II Group III Group IV Group IV Group V Group VI in cities, villages, incorporated towns, and fire protection districts volunteer Flexible pay plans Forest preserve district rangers (police) Form Form 63A Forms, IMRF about Form 1.55 To Adopt the IMRF SLEP Program for Airport Police Form 1.70 Certificate of Dissolution - Annexing School Districts Form 1.71 Certificate of Dissolution - New School Districts Form 1.72 Certificate of Dissolution - Annexing Unit of Government Form 1.73 Certificate of Dissolution - New Unit of Government Form 1199 Authorization for Deposit of IMRF Payments Form 2.20 Notice of Appointment of Authorized Agent Form 2.30 Notice of Election or Appointment of Township Supervisor Form 2.50 Forms Request Form 3.00 Electronic Funds Transfer Enrollment Form 3.02 Official Notice of Contribution Rates for the Calendar Year Form 3.11 Monthly Report of IMRF Member Wages and Contributions Form 3.20 Employer's Report of Adjustments to IMRF Earnings Form 5.10 Application for Separation Refund Form 5.20 Application for Retirement Annuity (Pension) Form 5.30 Application for Death Benefits Form 5.40 Application for Disability Benefits Form 5.40A Disability Claim Data Form 5.41 Employer's Certificate of Disability Form 5.42 Physician's Certificate Form 5.45 Employer's Notice of Trial Work Period or Termination of Disability Form 5.48 Disability Payment Agreement Form 5.49 Authorization to Secure Award or Disallowance Information Form 6.01 Rollover Certification for Payment of Past Service Credit Form 6.02J Application for Military Service Credit Form 6.10 Notice of Enrollment in IMRF Form 6.11 Designation of Beneficiary Form 6.19 Member Employment Information Form 6.20 Member Information Change Form 6.21 Election to Participate for Qualifying Position Form 6.21B Election of Elected County Official to Participate in ECO Page 282 January 2015

5 Form 6.22 Election of Police Chief to Participate as a SLEP Member Form 6.23 Election to Contribute Under Additional Position Form Year Election to Cease Contributions Form 6.28 Revocation of Election to Participate in Elected County Official Plan Form 6.33 Out-of-State Service Credit Authorization Form 6.41 Notice of Termination of IMRF Participation Form 6.62 To Allow Unlimited Service Credit for Military Leave that Interrupted IMRF Participation Form 6.62A To Allow Limited Service Credit for Military Leave that Interrupted IMRF Participation Form 6.63 To Allow Service Credit for Military Service Prior to IMRF Participation Form 6.64 Relating to Participation by Elected Officials in IMRF Form 6.68 Adoption of the 1,000 Hour Standard Form 6.72 To Include Compensation Paid Under an Internal Revenue Code Section 125 Plan Form 6.73 Suggested Resolution to Include Compensation Directed into a Retirement Health Savings Plan Form 6.77 To Adopt IMRF ERI Form 6.78 To Adopt Amortization Period for ERI Form 6.79 To Authorize Pension Service Credit for Employees Previously Barred by Age Form 6.80 To Adopt Alternative Benefit Program for County Officers (ECO) Form 6.85 For Employer Pick-up (Payment) of Member Contributions Form 7.10 Health Insurance Premium Deduction Authorization Form 7.12D, Form BW-60 Distribution/Rollover Certification Formula Formula, definition Freedom of Information Act (FOIA) Funding adjustment, over and <under> , 275 G Glossary Glossary of Terms Governmental functions included H Health Insurance Savings Accounts , 111 Health insurance continuation under COBRA under Illinois Public Act about end of coverage Health insurance continuation Hospitals, IMRF coverage Hourly standard definition other than schools and schools and I Illinois forms BEN 118R, Benefit Wage Charge IL-50, Monthly State Income Tax Payment Form IL-941, Employer's Quarterly Illinois Withholding Tax Return IL-W-4, Illinois Withholding Exemption Certificate IL-W-5, Employee's Statement of Non-Residence in Illinois UC-3/40, Employer Contribution and Wage Report Illinois income tax death benefits pensions Illinois retirement systems IMRF Board of Trustees creation defined by IRS deposits Field Representatives organization participation, other than schools participation, schools Regional Counseling Center Service Representatives website IMRF earnings taxable expenses Income Tax Withholding Income tax withholding under 414(h) Incorporated towns, IMRF coverage Independent contractors other than schools payments to Initial pension payment Inmates earnings Social Security Intergovernmental agreements Intern teacher Irregular pay IRS forms 1099-R , Federal Tax Deposit Coupons , Federal Unemployment (FUTA) Tax Return , Employer's Quarterly Federal Tax Return W-2, Wage and tax statement about January 2015 Page 283

6 J completing under 414(h) W-3, Transmittal of Wage and Tax Statements W-4 or W-4a, Employee's Withholding Allowance Certificate W-P, Withholding Certificate for Pension or Annuity Payments Jurors employee status Social Security L Law enforcement disability compensation Librarian, school Libraries, IMRF coverage Loans to employees Lump sum death benefit federal taxes M Magnetic media record format Media, reporting types Medicare calculating Medicare-only employees Member Access Area of website close account contributions cease making employer pays earnings monthly reporting stopping after 40 years of service tax-deferred 414(h) tax deferral federal income tax retirement pensions federal income tax Tax-deferred Payroll Deduction Program (TPDP) paid irregularly questions taxable expenes include as earnings updating employment information personal information with no wages Member Access Member contributions employer pickup Member Contributions tax deferred treatment Member Service Representatives Member Statement of Account about definition employer reports Member, religious order employee status other than schools schools Mental health boards (708 boards) Methods of reporting monthly IMRF wages and contributions about Form web reporting Military leave limited service credit prior service credit provided by Illinois Pension Code unlimited service credit Monthly employer statement Monthly reporting of member wages and contributions128 Moving expenses Multiple positions with single employer N Negative earnings, reporting New members wages, reporting Non-cash earnings about reporting Non-certificated professional employees Non-citizens other than school employees employee status hourly standard school employees employee status hourly standard Non-fire earnings Non-police earnings Notice of Enrollment in IMRF Notice of Termination Nurses, school Nursing homes, IMRF coverage Page 284 January 2015

7 O Optional payment plan Optional plan definition payment and procedures pension estimate table Organization, IMRF Out-of-state service Overfunded liability, amortization of P Paid irregularly Paid members of appointed governing body Paid members of elected governing body Para-professionals Park district employees police as park district employees IMRF coverage rangers Parking personnel Parks, city police working in Partial dissolution Participating members IMRF coverage other than schools schools Part-time employee Past service account corrections authorization general requirements military leave provided by the Illinois Pension Code out-of-state service Past Service Patients employee status Social Security Payment after death bonus to clerks, treasurers, and assessors by another entity constructive Payout, total pension Payroll records about accessible for inspection period of retention preservation specific records under these regulations Pension age requirement , 156 application costs for employers direct deposit effective date eligibility estimate table federal income tax financing costs Illinois income tax increases initial payment optional plan payment and procedures pension estimate table payment procedures returning to work sick leave standard plan payment and procedures supplemental benefit payment about surviving spouse contributions refund qualifications for IMRF coverage total pension payout Pension Protection Act Deduction of Health Insurance Premiums on Pre-Tax Basis Pensioner, earnings Personal Statement of Benefits Police chief IMRF coverage participate as a SLEP member Transfer of Local Police Pension Fund into IMRF Police officer Group I Group II Group III Group IV Group V Police officers airport adopting SLEP IMRF coverage airport crossing guard definition forest preserve Group I park district parking personnel police chief security guards Present value of benefits Previously taxed contributions Prior service unfunded liability Prior year wage reporting Probationary employee other than schools schools January 2015 Page 285

8 Professional consultants other than schools schools Public safety employee Q Qualified Plan Qualifying position election to participate in Quick reference guides R Rate notices Reciprocal Act/System Reciprocal service Concurrent Reciprocity applications concurrent service form Illinois retirement systems proportional annuities purpose repayment of refunds Recreation instructors employee status Social Security Regional Counseling Center Regular plan benefits booklets Reinstatement Reporting about contributions due dates media types Reserve Statement, employer Reserves death benefit reserve disability benefit reserve normal retirement contributions supplemental benefit (13th check) Resolutions, discretionary 1,000-hour standard adopt ECO adopt SLEP amortization period Early Retirement Incentive (ERI) elected officials employer pick-up limited service credit pension service credit retirement health savings plans Section 125 plans service credit for military service unlimited service credit Retired members, returning to work effect on pension other than schools schools Retirement health savings plan to include compensation directed into Retroactive payments Return to work after retirement under reciprocity Reversionary Annuity Roth IRA S Sanitariums, IMRF coverage School employees bus drivers cafeteria workers coaches crossing guard custodians federal and state financed positions independent contractors library more than one school district non-citizen nurses professional consultants psychologist retired member secretary of board security guards social workers students teachers adult education and night school exchange and foreign intern retired ROTC substitute tutors teachers treasurer Seasonally employed member Secretary of board of education Section 125 plan include compensation paid under Section 125 plan as IMRF earnings Secure Employer Access Area Security guards Security guards, schools Separation refund amount Page 286 January 2015

9 application eligibility not required payment Service credit concurrent granted when paid military leave limited prior service unlimited retroactive previously barred by age restrictions Service Credit Granted When Paid Service Representatives Sheriff s Law Enforcement Personnel airport police, adopting SLEP for police chief to participate as a SLEP Sheriffs, county Sheriffs, deputy Sick leave annual, as required by the Illinois School Code Sick Leave Illinois School Code Sick pay Simplified General Rule Social Security audits calculating taxes coverage employees covered jurisdiction coverage... 29, 294 employee number identifying number jurisdiction member identification reporting under 414(h) Social Security-only Employees wage base wages Social Security Administration Social workers, school Special deputy Special recreation joint agreements Standard payment Plan Standard plan payment and procedures Stipends W-2 reporting Stipends Student nurse Students covered by IMRF other than schools schools eligible Social Security vocational rehabilitation program Supplemental benefit payment about Surviving spouse annuity death benefit and federal taxes increase Surviving spouse contributions Surviving spouse contributions refund returning to work T Tax levy for employer contributions Illinois Pension Code Tax Sheltered Annuity , 292 Tax-deferred contributions Tax-deferred Payroll Deduction Program Early Retirement Incentive (ERI) purchase ERI service past service purchase Tax-sheltered annuities (403(b) plans) Teacher adult education certificated teacher coach definition earnings non-teaching teaching exchange/foreign IMRF coverage intern licensed night school non-certificated retired ROTC school psychologist substitute Teachers' Retirement System tutor Teachers' Retirement Systems Temporary employee covered by IMRF Temporary employee, other than schools Termination IMRF participation wages tier... 34, 124, 125, 227, 228, 259, 266 Tier... 28, 30, 35, 36, 37, 38, 39, 40, 61, 76, 120, 143, 145, 146, 147, 149, 151, 152, 153, 154, 155, 156, 157, 158, 159, 163, 165, 166, 170, 172, 176, 181, 182, 183, 212, 216, 238, 242, 250, 262 Tier 2 Wage Cap Township supervisors January 2015 Page 287

10 Townships, IMRF coverage Training, Authorized Agents Treasurer, schools TRS Tutors U Under age 60 reduction Unfunded liability Units of government covered, IMRF Unpaid and used sick leave Unpaid contributions V Verification of IMRF benefit payments Vesting Villages, IMRF coverage Vocational rehabilitation program W W Wage reporting correcting previously reported covered by Social Security current year elected official stipend elected officials compensation Electronic funds transfer (EFT) Form general explanations interest charges magnetic media record format member with no wages methods of reporting monthly employer statement monthly reporting negative earnings new members wages non-cash earnings prior year termination and wages unpaid contributions web record format , 134 using Wage reporting Web Assistant... 32, 36, 43, 49, 50, 51 website Website wellness program Work relief program other than schools schools Workers' compensation Workshop Page 288 January 2015