Full Text of SB3168 97th General Assembly
SB3168ham003 97TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 8/17/2012
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| 1 | | AMENDMENT TO SENATE BILL 3168
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3168, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 10. The State Employees Group Insurance Act of | 6 | | 1971 is amended by adding Section 6.16 as follows: | 7 | | (5 ILCS 375/6.16 new) | 8 | | Sec. 6.16. Health benefit election for Tier I employees and | 9 | | Tier I retirees. | 10 | | (a) For purposes of this Section: | 11 | | "Eligible Tier I employee" means an individual who makes or | 12 | | is deemed to have made an election under paragraph (1) of | 13 | | subsection (a) of Section 2-110.3 of the Illinois Pension Code. | 14 | | "Eligible Tier I retiree" means an individual who makes or | 15 | | is deemed to have made an election under paragraph (1) of | 16 | | subsection (a-5) of Section 2-110.3 of the Illinois Pension |
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| 1 | | Code. | 2 | | "Program of health benefits" means (i) a health plan, as | 3 | | defined in subsection (o) of Section 3 of this Act, that is | 4 | | designed and contracted for by the Director under this Act or | 5 | | any successor Act or (ii) if administration of that health plan | 6 | | is transferred to a trust established by the State or an | 7 | | independent Board in order to provide health benefits to a | 8 | | class of a persons that includes eligible Tier I retirees, then | 9 | | the plan of health benefits provided through that trust. | 10 | | (b) As adequate and legal consideration for making the | 11 | | election under paragraph (1) of subsection (a) or (a-5) of | 12 | | Section 2-110.3 of the Illinois Pension Code, each eligible | 13 | | Tier I employee and each eligible Tier I retiree shall receive | 14 | | a vested and enforceable contractual right to participate in a | 15 | | program of health benefits while he or she qualifies as an | 16 | | annuitant or retired employee. That right also extends to such | 17 | | a person's dependents and survivors who are eligible under the | 18 | | applicable program of health benefits. | 19 | | (c) Notwithstanding subsection (b), eligible Tier I | 20 | | employees and eligible Tier I retirees may be required to make | 21 | | contributions toward the cost of coverage under a program of | 22 | | health benefits. | 23 | | (d) The vested and enforceable contractual right to a | 24 | | program of health benefits is not offered as, and shall not be | 25 | | considered, a pension benefit under Article XIII, Section 5 of | 26 | | the Illinois Constitution, the Illinois Pension Code, or any |
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| 1 | | subsequent or successor enactment providing pension benefits. | 2 | | (e) Notwithstanding any other provision of this Act, a Tier | 3 | | I employee or Tier I retiree who has made an election under | 4 | | paragraph (2) of subsection (a) or (a-5) of Section 2-110.3 of | 5 | | the Illinois Pension Code shall not be entitled to participate | 6 | | in the program of health benefits as an annuitant, dependent, | 7 | | survivor, or retired employee receiving a retirement annuity, | 8 | | regardless of any contrary election pursuant to any of those | 9 | | Sections under any other retirement system. | 10 | | Notwithstanding any other provision of this Act, a Tier I | 11 | | employee who is not entitled to participate in the program of | 12 | | health benefits as an annuitant, dependent, survivor, or | 13 | | retired employee receiving a retirement annuity, due to an | 14 | | election under paragraph (2) of subsection (a) or (a-5) of | 15 | | Section 2-110.3 of the Illinois Pension Code shall not be | 16 | | required to make contributions toward the program of health | 17 | | benefits while he or she is an employee or active contributor. | 18 | | However, an active employee may be required to make | 19 | | contributions toward health benefits he or she receives during | 20 | | active employment. | 21 | | (f) The Department shall coordinate with the General | 22 | | Assembly Retirement System to provide information concerning | 23 | | the impact of the election of health benefits. Each System | 24 | | shall include information prepared by the Department in the | 25 | | required election packet. The Department shall make | 26 | | information available to Tier I employees and Tier I retirees |
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| 1 | | through video materials, group presentations, consultation by | 2 | | telephone or other electronic means, or any combination of | 3 | | these methods. | 4 | | (g) Notwithstanding any other law, a person who first | 5 | | becomes a member of the General Assembly, Governor,
Lieutenant | 6 | | Governor, Secretary of State, Treasurer, Comptroller, Attorney
| 7 | | General, Clerk or Assistant Clerk
of the House of | 8 | | Representatives, Secretary or Assistant Secretary of the
| 9 | | Senate, or any combination thereof, on or after the effective | 10 | | date of this amendatory Act of the 97th General Assembly shall | 11 | | not be eligible for any benefit under this Act if that benefit | 12 | | arose from his or her service in that capacity and if he or she | 13 | | is no longer serving in that capacity. | 14 | | Section 15. The Governor's Office of Management and Budget | 15 | | Act is amended by changing Sections 7 and 8 as follows:
| 16 | | (20 ILCS 3005/7) (from Ch. 127, par. 417)
| 17 | | Sec. 7.
All statements and estimates of expenditures | 18 | | submitted to the
Office in connection with the preparation of a | 19 | | State budget, and any other
estimates of expenditures, | 20 | | supporting requests for appropriations, shall be
formulated | 21 | | according to the various functions and activities for which the
| 22 | | respective department, office or institution of the State | 23 | | government
(including the elective officers in the executive | 24 | | department and including
the University of Illinois and the |
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| 1 | | judicial department) is responsible. All
such statements and | 2 | | estimates of expenditures relating to a particular
function or | 3 | | activity shall be further formulated or subject to analysis in
| 4 | | accordance with the following classification of objects:
| 5 | | (1) Personal services
| 6 | | (2) State contribution for employee group insurance
| 7 | | (3) Contractual services
| 8 | | (4) Travel
| 9 | | (5) Commodities
| 10 | | (6) Equipment
| 11 | | (7) Permanent improvements
| 12 | | (8) Land
| 13 | | (9) Electronic Data Processing
| 14 | | (10) Telecommunication services
| 15 | | (11) Operation of Automotive Equipment
| 16 | | (12) Contingencies
| 17 | | (13) Reserve
| 18 | | (14) Interest
| 19 | | (15) Awards and Grants
| 20 | | (16) Debt Retirement
| 21 | | (17) Non-cost Charges .
| 22 | | (18) State retirement contribution for annual normal cost | 23 | | (19) State retirement contribution for unfunded accrued | 24 | | liability. | 25 | | (Source: P.A. 93-25, eff. 6-20-03 .)
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| 1 | | (20 ILCS 3005/8) (from Ch. 127, par. 418)
| 2 | | Sec. 8.
When used in connection with a State budget or | 3 | | expenditure or
estimate, items (1) through (16) in the | 4 | | classification of objects stated in
Section 7 shall have the | 5 | | meanings ascribed to those items in Sections 14
through 24.7, | 6 | | respectively, of the State Finance Act. "An Act in relation to | 7 | | State finance",
approved June 10, 1919, as amended.
| 8 | | When used in connection with a State budget or expenditure | 9 | | or
estimate, items (18) and (19) in the classification of | 10 | | objects stated in
Section 7 shall have the meanings ascribed to | 11 | | those items in Sections 24.12 and 24.13, respectively, of the | 12 | | State Finance Act. | 13 | | (Source: P.A. 82-325.)
| 14 | | Section 25. The State Finance Act is amended by changing | 15 | | Section 13 and by adding Sections 24.12 and 24.13 as follows:
| 16 | | (30 ILCS 105/13) (from Ch. 127, par. 149)
| 17 | | Sec. 13.
The objects and purposes for which appropriations | 18 | | are made
are classified and standardized by items as follows:
| 19 | | (1) Personal services;
| 20 | | (2) State contribution for employee group insurance;
| 21 | | (3) Contractual services;
| 22 | | (4) Travel;
| 23 | | (5) Commodities;
| 24 | | (6) Equipment;
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| 1 | | (7) Permanent improvements;
| 2 | | (8) Land;
| 3 | | (9) Electronic Data Processing;
| 4 | | (10) Operation of automotive equipment;
| 5 | | (11) Telecommunications services;
| 6 | | (12) Contingencies;
| 7 | | (13) Reserve;
| 8 | | (14) Interest;
| 9 | | (15) Awards and Grants;
| 10 | | (16) Debt Retirement;
| 11 | | (17) Non-Cost Charges;
| 12 | | (18) State retirement contribution for annual normal cost; | 13 | | (19) State retirement contribution for unfunded accrued | 14 | | liability; | 15 | | (20) (18) Purchase Contract for Real Estate.
| 16 | | When an appropriation is made to an officer, department, | 17 | | institution,
board, commission or other agency, or to a private | 18 | | association or
corporation, in one or more of the items above | 19 | | specified, such
appropriation shall be construed in accordance | 20 | | with the definitions and
limitations specified in this Act, | 21 | | unless the appropriation act
otherwise provides.
| 22 | | An appropriation for a purpose other than one specified and | 23 | | defined
in this Act may be made only as an additional, separate | 24 | | and distinct
item, specifically stating the object and purpose | 25 | | thereof.
| 26 | | (Source: P.A. 84-263; 84-264.)
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| 1 | | (30 ILCS 105/24.12 new) | 2 | | Sec. 24.12. "State retirement contribution for annual | 3 | | normal cost" defined. The term "State retirement contribution | 4 | | for annual normal cost" means the portion of the total required | 5 | | State contribution to a retirement system for a fiscal year | 6 | | that represents the State's portion of the System's projected | 7 | | normal cost for that fiscal year, as determined and certified | 8 | | by the board of trustees of the retirement system in | 9 | | conformance with the applicable provisions of the Illinois | 10 | | Pension Code. | 11 | | (30 ILCS 105/24.13 new) | 12 | | Sec. 24.13. "State retirement contribution for unfunded | 13 | | accrued liability" defined. The term "State retirement | 14 | | contribution for unfunded accrued liability" means the portion | 15 | | of the total required State contribution to a retirement system | 16 | | for a fiscal year that is not included in the State retirement | 17 | | contribution for annual normal cost. | 18 | | Section 30. The Illinois Pension Code is amended by | 19 | | changing Sections 1-103.3, 2-105, 2-108, 2-119.1, 2-124, | 20 | | 2-134, 7-109, 14-103.10, 14-106, 14-135.08, 15-106, 15-107, | 21 | | 15-113.2, 15-163, 15-165, 16-106, 16-127, 16-158, and 18-140, | 22 | | and by adding Sections 2-105.1, 2-105.2, 2-107.9, and 2-110.3 | 23 | | as follows:
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| 1 | | (40 ILCS 5/1-103.3)
| 2 | | Sec. 1-103.3. Application of 1994 amendment; funding | 3 | | standard.
| 4 | | (a) The provisions of Public Act 88-593 this amendatory Act | 5 | | of 1994 that change the method of
calculating, certifying, and | 6 | | paying the required State contributions to the
retirement | 7 | | systems established under Articles 2, 14, 15, 16, and 18 shall
| 8 | | first apply to the State contributions required for State | 9 | | fiscal year 1996.
| 10 | | (b) (Blank). The General Assembly declares that a funding | 11 | | ratio (the ratio of a
retirement system's total assets to its | 12 | | total actuarial liabilities) of 90% is
an appropriate goal for | 13 | | State-funded retirement systems in Illinois, and it
finds that | 14 | | a funding ratio of 90% is now the generally-recognized norm
| 15 | | throughout the nation for public employee retirement systems | 16 | | that are
considered to be financially secure and funded in an | 17 | | appropriate and
responsible manner.
| 18 | | (c) Every 5 years, beginning in 1999, the Commission on | 19 | | Government Forecasting and Accountability, in consultation | 20 | | with the affected retirement systems and the
Governor's Office | 21 | | of Management and Budget (formerly
Bureau
of the Budget), shall | 22 | | consider and determine whether the funding goals 90% funding | 23 | | ratio
adopted in Articles 2, 14, 15, 16, and 18 of this Code | 24 | | continue subsection (b) continues to represent an appropriate | 25 | | funding goals goal for
State-funded retirement systems in |
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| 1 | | Illinois, and it shall report its findings
and recommendations | 2 | | on this subject to the Governor and the General Assembly.
| 3 | | (Source: P.A. 93-1067, eff. 1-15-05.)
| 4 | | (40 ILCS 5/2-105) (from Ch. 108 1/2, par. 2-105)
| 5 | | Sec. 2-105. Member. "Member": Members of the General | 6 | | Assembly of this
State including persons who enter military | 7 | | service while a member of the
General Assembly and any person | 8 | | serving as Governor,
Lieutenant Governor, Secretary of State, | 9 | | Treasurer, Comptroller, or Attorney
General for the period of | 10 | | service in such office.
| 11 | | Any person who has served for 10 or more years as Clerk or | 12 | | Assistant Clerk
of the House of Representatives, Secretary or | 13 | | Assistant Secretary of the
Senate, or any combination thereof, | 14 | | may elect to become a member
of this system while thenceforth | 15 | | engaged in such service by filing a
written election with the | 16 | | board. Any person so electing shall be
deemed an active member | 17 | | of the General Assembly for the purpose of validating
and | 18 | | transferring any service credits earned under any of the funds | 19 | | and systems
established under Articles 3 through 18 of this | 20 | | Code.
| 21 | | Notwithstanding any other law to the contrary, a person who | 22 | | first becomes a member on or after the effective date of this | 23 | | amendatory Act of the 97th General Assembly is not entitled to | 24 | | be a member and is not entitled to receive any of the benefits | 25 | | granted under this Article. |
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| 1 | | (Source: P.A. 85-1008.)
| 2 | | (40 ILCS 5/2-105.1 new) | 3 | | Sec. 2-105.1. Tier I employee. "Tier I employee": A | 4 | | participant who first became a participant before January 1, | 5 | | 2011. | 6 | | (40 ILCS 5/2-105.2 new) | 7 | | Sec. 2-105.2. Tier I retiree. "Tier I retiree" means a | 8 | | former Tier I employee who is receiving a retirement annuity. | 9 | | (40 ILCS 5/2-107.9 new) | 10 | | Sec. 2-107.9. Future increase in income. "Future increase | 11 | | in income": Any increase in income in any form offered for | 12 | | service as a member under this Article after June 30, 2014 that | 13 | | would qualify as "salary", as defined under Section 2-108, but | 14 | | for the fact that the increase in income was offered to the | 15 | | member on the condition that it not qualify as salary and was | 16 | | accepted by the member subject to that condition.
| 17 | | (40 ILCS 5/2-108) (from Ch. 108 1/2, par. 2-108)
| 18 | | Sec. 2-108. Salary. "Salary": (1) For members of the | 19 | | General Assembly,
the total compensation paid to the member by | 20 | | the State for one
year of service, including the additional | 21 | | amounts, if any, paid to
the member as an officer pursuant to | 22 | | Section 1 of "An Act
in relation to the compensation and |
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| 1 | | emoluments of the members of the
General Assembly", approved | 2 | | December 6, 1907, as now or hereafter
amended.
| 3 | | (2) For the State executive officers specified
in Section | 4 | | 2-105, the total compensation paid to the member for one year
| 5 | | of service.
| 6 | | (3) For members of the System who are participants under | 7 | | Section
2-117.1, or who are serving as Clerk or Assistant Clerk | 8 | | of the House of
Representatives or Secretary or Assistant | 9 | | Secretary of the Senate, the
total compensation paid to the | 10 | | member for one year of service, but not to
exceed the salary of | 11 | | the highest salaried officer of the General Assembly.
| 12 | | However, in the event that federal law results in any | 13 | | participant
receiving imputed income based on the value of | 14 | | group term life insurance
provided by the State, such imputed | 15 | | income shall not be included in salary
for the purposes of this | 16 | | Article.
| 17 | | Notwithstanding any other provision of this Section, | 18 | | "salary" does not include any future increase in income that is | 19 | | offered for service as a member under this Article pursuant to | 20 | | the requirements of subsection (c) of Section 2-110.3 and | 21 | | accepted by a Tier I employee, or a Tier I retiree returning to | 22 | | active service, who has made an election under paragraph (2) of | 23 | | subsection (a) or (a-5) of Section 2-110.3. | 24 | | (Source: P.A. 86-27; 86-273; 86-1028; 86-1488.)
| 25 | | (40 ILCS 5/2-110.3 new) |
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| 1 | | Sec. 2-110.3. Election by Tier I employees and Tier I | 2 | | retirees. | 3 | | (a) Each Tier I employee shall make an irrevocable election | 4 | | either: | 5 | | (1) to agree to the following: | 6 | | (i) to have the amount of the automatic annual | 7 | | increases in his or her retirement annuity that are | 8 | | otherwise provided for in this Article calculated, | 9 | | instead, as provided in subsection (a-1) of Section | 10 | | 2-119.1; and | 11 | | (ii) to have his or her eligibility for automatic | 12 | | annual increases in retirement annuity postponed as | 13 | | provided in subsection (a-2) of Section 2-119.1 and to | 14 | | relinquish the additional increases provided in | 15 | | subsection (b) of Section 2-119.1; or | 16 | | (2) to not agree to items (i) and (ii) as set forth in | 17 | | paragraph (1) of this subsection. | 18 | | The election required under this subsection (a) shall be | 19 | | made by each Tier I employee no earlier than January 1, 2014 | 20 | | and no later than May 31, 2014, except that: | 21 | | (i) a person who becomes a Tier I employee under this | 22 | | Article after January 1, 2014 must make the election under | 23 | | this subsection (a) within 60 days after becoming a Tier I | 24 | | employee; | 25 | | (ii) a person who returns to active service as a Tier I | 26 | | employee under this Article after January 1, 2014 and has |
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| 1 | | not yet made an election under this Section must make the | 2 | | election under this subsection (a) within 60 days after | 3 | | returning to active service as a Tier I employee; and | 4 | | (iii) a person who made the election under subsection | 5 | | (a-5) as a Tier I retiree remains bound by that election | 6 | | and shall not make a later election under this subsection | 7 | | (a). | 8 | | If a Tier I employee fails for any reason to make a | 9 | | required election under this subsection within the time | 10 | | specified, then the employee shall be deemed to have made the | 11 | | election under paragraph (2) of this subsection. | 12 | | (a-5) Each Tier I retiree shall make an irrevocable | 13 | | election either: | 14 | | (1) to agree to the following: | 15 | | (i) to have the amount of the automatic annual | 16 | | increases in his or her retirement annuity that are | 17 | | otherwise provided for in this Article calculated, | 18 | | instead, as provided in subsection (a-1) of Section | 19 | | 2-119.1; and | 20 | | (ii) to have his or her eligibility for automatic | 21 | | annual increases in retirement annuity postponed as | 22 | | provided in subsection (a-2) of Section 2-119.1 and to | 23 | | relinquish the additional increases provided in | 24 | | subsection (b) of Section 2-119.1; or | 25 | | (2) to not agree to items (i) and (ii) as set forth in | 26 | | paragraph (1) of this subsection. |
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| 1 | | The election required under this subsection (a-5) shall be | 2 | | made by each Tier I retiree no earlier than January 1, 2014 and | 3 | | no later than May 31, 2014, except that: | 4 | | (i) a person who becomes a Tier I retiree under this | 5 | | Article on or after January 1, 2014 must make the election | 6 | | under this subsection (a-5) within 60 days after becoming a | 7 | | Tier I retiree; and | 8 | | (ii) a person who made the election under subsection | 9 | | (a) as a Tier I employee remains bound by that election and | 10 | | shall not make a later election under this subsection | 11 | | (a-5). | 12 | | If a Tier I retiree fails for any reason to make a required | 13 | | election under this subsection within the time specified, then | 14 | | the Tier I retiree shall be deemed to have made the election | 15 | | under paragraph (2) of this subsection. | 16 | | (a-10) All elections under subsection (a) or (a-5) that are | 17 | | made or deemed to be made before June 1, 2014 shall take effect | 18 | | on July 1, 2014. Elections that are made or deemed to be made | 19 | | on or after June 1, 2014 shall take effect on the first day of | 20 | | the month following the month in which the election is made or | 21 | | deemed to be made. | 22 | | (b) As adequate and legal consideration provided under this | 23 | | amendatory Act of the 97th General Assembly for making the | 24 | | election under paragraph (1) of subsection (a) of this Section, | 25 | | any future increases in income offered for service as a member | 26 | | under this Article to a Tier I employee who has made the |
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| 1 | | election under paragraph (1) of subsection (a) of this Section | 2 | | shall be offered expressly and irrevocably as constituting | 3 | | salary under Section 2-108. | 4 | | As adequate and legal consideration provided under this | 5 | | amendatory Act of the 97th General Assembly for making the | 6 | | election under paragraph (1) of subsection (a-5) of this | 7 | | Section, any future increases in income offered for service as | 8 | | a member under this Article to a Tier I retiree who returns to | 9 | | active service after having made the election under paragraph | 10 | | (1) of subsection (a-5) of this Section shall be offered | 11 | | expressly and irrevocably as constituting salary under Section | 12 | | 2-108. | 13 | | (c) A Tier I employee who makes the election under | 14 | | paragraph (2) of subsection (a) of this Section shall not be | 15 | | subject to items (i) and (ii) set forth in paragraph (1) of | 16 | | subsection (a) of this Section. However, any future increases | 17 | | in income offered for service as a member under this Article to | 18 | | a Tier I employee who has made the election under paragraph (2) | 19 | | of subsection (a) of this Section shall be offered expressly | 20 | | and irrevocably as not constituting salary under Section 2-108, | 21 | | and the member may not accept any future increase in income | 22 | | that is offered in violation of this requirement. | 23 | | A Tier I retiree who makes the election under paragraph (2) | 24 | | of subsection (a-5) of this Section shall not be subject to | 25 | | items (i) and (ii) set forth in paragraph (1) of subsection | 26 | | (a-5) of this Section. However, any future increases in income |
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| 1 | | offered for service as a member under this Article to a Tier I | 2 | | retiree who returns to active service and has made the election | 3 | | under paragraph (2) of subsection (a-5) of this Section shall | 4 | | be offered expressly and irrevocably as not constituting salary | 5 | | under Section 2-108, and the member may not accept any future | 6 | | increase in income that is offered in violation of this | 7 | | requirement. | 8 | | (d) The System shall make a good faith effort to contact | 9 | | each Tier I employee and Tier I retiree subject to this | 10 | | Section. The System shall mail information describing the | 11 | | required election to each Tier I employee and Tier I retiree by | 12 | | United States Postal Service mail to his or her last known | 13 | | address on file with the System. If the Tier I employee or Tier | 14 | | I retiree is not responsive to other means of contact, it is | 15 | | sufficient for the System to publish the details of any | 16 | | required elections on its website or to publish those details | 17 | | in a regularly published newsletter or other existing public | 18 | | forum. | 19 | | Tier I employees and Tier I retirees who are subject to | 20 | | this Section shall be provided with an election packet | 21 | | containing information regarding their options, as well as the | 22 | | forms necessary to make the required election. Upon request, | 23 | | the System shall offer Tier I employees and Tier I retirees an | 24 | | opportunity to receive information from the System before | 25 | | making the required election. The information may be provided | 26 | | through video materials, group presentations, individual |
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| 1 | | consultation with a member or authorized representative of the | 2 | | System in person or by telephone or other electronic means, or | 3 | | any combination of those methods. The System shall not provide | 4 | | advice or counseling with respect to which election a Tier I | 5 | | employee or Tier I retiree should make or specific to the legal | 6 | | or tax circumstances of or consequences to the Tier I employee | 7 | | or Tier I retiree. | 8 | | The System shall inform Tier I employees and Tier I | 9 | | retirees in the election packet required under this subsection | 10 | | that the Tier I employee or Tier I retiree may also wish to | 11 | | obtain information and counsel relating to the election | 12 | | required under this Section from any other available source, | 13 | | including but not limited to labor organizations and private | 14 | | counsel. | 15 | | In no event shall the System, its staff, or the Board be | 16 | | held liable for any information given to a member, beneficiary, | 17 | | or annuitant regarding the elections under this Section. The | 18 | | System shall coordinate with the Illinois Department of Central | 19 | | Management Services and each other retirement system | 20 | | administering an election in accordance with this amendatory | 21 | | Act of the 97th General Assembly to provide information | 22 | | concerning the impact of the election set forth in this | 23 | | Section. | 24 | | (e) Notwithstanding any other provision of law, any future | 25 | | increases in income offered for service as a member must be | 26 | | offered expressly and irrevocably as not constituting "salary" |
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| 1 | | under Section 2-108 to any Tier I employee, or Tier I retiree | 2 | | returning to active service, who has made an election under | 3 | | paragraph (2) or subsection (a) or (a-5) of Section 2-110.3. A | 4 | | Tier I employee, or Tier I retiree returning to active service, | 5 | | who has made an election under paragraph (2) or subsection (a) | 6 | | or (a-5) of Section 2-110.3 shall not accept any future | 7 | | increase in income that is offered for service as a member | 8 | | under this Article in violation of the requirement set forth in | 9 | | this subsection. | 10 | | (f) A member's election under this Section is not a | 11 | | prohibited election under subdivision (j)(1) of Section 1-119 | 12 | | of this Code. | 13 | | (g) No provision of this Section shall be interpreted in a | 14 | | way that would cause the System to cease to be a qualified plan | 15 | | under Section 401 (a) of the Internal Revenue Code of 1986.
| 16 | | (40 ILCS 5/2-119.1) (from Ch. 108 1/2, par. 2-119.1)
| 17 | | Sec. 2-119.1. Automatic increase in retirement annuity.
| 18 | | (a) Except as provided in subsections (a-1) and (a-2), a A | 19 | | participant who retires after June 30, 1967, and who has not
| 20 | | received an initial increase under this Section before the | 21 | | effective date
of this amendatory Act of 1991, shall, in | 22 | | January or July next following
the first anniversary of | 23 | | retirement, whichever occurs first, and in the same
month of | 24 | | each year thereafter, but in no event prior to age 60, have the | 25 | | amount
of the originally granted retirement annuity increased |
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| 1 | | as follows: for each
year through 1971, 1 1/2%; for each year | 2 | | from 1972 through 1979, 2%; and for
1980 and each year | 3 | | thereafter, 3%. Annuitants who have received an initial
| 4 | | increase under this subsection prior to the effective date of | 5 | | this amendatory
Act of 1991 shall continue to receive their | 6 | | annual increases in the same month
as the initial increase.
| 7 | | (a-1) Notwithstanding any other provision of this Article, | 8 | | for a Tier I employee or Tier I retiree who made the election | 9 | | under paragraph (1) of subsection (a) or (a-5) of Section | 10 | | 2-110.3, the amount of each automatic annual increase in | 11 | | retirement annuity occurring on or after the effective date of | 12 | | that election shall be 3% or one-half of the annual unadjusted | 13 | | percentage increase, if any, in the Consumer Price Index-U for | 14 | | the 12 months ending with the preceding September, whichever is | 15 | | less, of the originally granted retirement annuity. For the | 16 | | purposes of this Section, "Consumer Price Index-U" means
the | 17 | | index published by the Bureau of Labor Statistics of the United | 18 | | States
Department of Labor that measures the average change in | 19 | | prices of goods and
services purchased by all urban consumers, | 20 | | United States city average, all
items, 1982-84 = 100. | 21 | | (a-2) For a Tier I employee or Tier I retiree who made the | 22 | | election under paragraph (1) of subsection (a) or (a-5) of | 23 | | Section 2-110.3, the monthly retirement annuity shall first be | 24 | | subject to annual increases on the January 1 occurring on or | 25 | | next after the attainment of age 67 or the January 1 occurring | 26 | | on or next after the fifth anniversary of the annuity start |
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| 1 | | date, whichever occurs earlier. If on the effective date of the | 2 | | election under paragraph (1) of subsection (a-5) of Section | 3 | | 2-110.3 a Tier I retiree has already received an annual | 4 | | increase under this Section but does not yet meet the new | 5 | | eligibility requirements of this subsection, the annual | 6 | | increases already received shall continue in force, but no | 7 | | additional annual increase shall be granted until the Tier I | 8 | | retiree meets the new eligibility requirements. | 9 | | (b) Beginning January 1, 1990, for eligible participants | 10 | | who remain
in service after attaining 20 years of creditable | 11 | | service, the 3% increases
provided under subsection (a) shall | 12 | | begin to accrue on the January 1 next
following the date upon | 13 | | which the participant (1) attains age 55, or (2)
attains 20 | 14 | | years of creditable service, whichever occurs later, and shall
| 15 | | continue to accrue while the participant remains in service; | 16 | | such increases
shall become payable on January 1 or July 1, | 17 | | whichever occurs first, next
following the first anniversary of | 18 | | retirement. For any person who has service
credit in the System | 19 | | for the entire period from January 15, 1969 through
December | 20 | | 31, 1992, regardless of the date of termination of service, the
| 21 | | reference to age 55 in clause (1) of this subsection (b) shall | 22 | | be deemed to
mean age 50.
| 23 | | This subsection (b) does not apply to any person who first | 24 | | becomes a
member of the System after August 8, 2003 ( the | 25 | | effective date of Public Act 93-494) or (ii) has made the | 26 | | election under paragraph (1) of subsection (a) or (a-5) of |
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| 1 | | Section 2-110.3; except that if on the effective date of the | 2 | | election under paragraph (1) of subsection (a-5) of Section | 3 | | 2-110.3 a Tier I retiree has already received a retirement | 4 | | annuity based on any annual increases under this subsection, | 5 | | those annual increases under this subsection shall continue in | 6 | | force this amendatory Act of
the 93rd General Assembly .
| 7 | | (b-5) Notwithstanding any other provision of this Article, | 8 | | a participant who first becomes a participant on or after | 9 | | January 1, 2011 (the effective date of Public Act 96-889) | 10 | | shall, in January or July next following the first anniversary | 11 | | of retirement, whichever occurs first, and in the same month of | 12 | | each year thereafter, but in no event prior to age 67, have the | 13 | | amount of the retirement annuity then being paid increased by | 14 | | 3% or the annual unadjusted percentage increase in the Consumer | 15 | | Price Index for All Urban Consumers as determined by the Public | 16 | | Pension Division of the Department of Insurance under | 17 | | subsection (a) of Section 2-108.1, whichever is less. | 18 | | (c) The foregoing provisions relating to automatic | 19 | | increases are not
applicable to a participant who retires | 20 | | before having made contributions
(at the rate prescribed in | 21 | | Section 2-126) for automatic increases for less
than the | 22 | | equivalent of one full year. However, in order to be eligible | 23 | | for
the automatic increases, such a participant may make | 24 | | arrangements to pay
to the system the amount required to bring | 25 | | the total contributions for the
automatic increase to the | 26 | | equivalent of one year's contributions based upon
his or her |
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| 1 | | last salary.
| 2 | | (d) A participant who terminated service prior to July 1, | 3 | | 1967, with at
least 14 years of service is entitled to an | 4 | | increase in retirement annuity
beginning January, 1976, and to | 5 | | additional increases in January of each
year thereafter.
| 6 | | The initial increase shall be 1 1/2% of the originally | 7 | | granted retirement
annuity multiplied by the number of full | 8 | | years that the annuitant was in
receipt of such annuity prior | 9 | | to January 1, 1972, plus 2% of the originally
granted | 10 | | retirement annuity for each year after that date. The | 11 | | subsequent
annual increases shall be at the rate of 2% of the | 12 | | originally granted
retirement annuity for each year through | 13 | | 1979 and at the rate of 3% for
1980 and thereafter.
| 14 | | (e) Beginning January 1, 1990, all automatic annual | 15 | | increases payable
under this Section shall be calculated as a | 16 | | percentage of the total annuity
payable at the time of the | 17 | | increase, including previous increases granted
under this | 18 | | Article.
| 19 | | (Source: P.A. 96-889, eff. 1-1-11; 96-1490, eff. 1-1-11.)
| 20 | | (40 ILCS 5/2-124) (from Ch. 108 1/2, par. 2-124)
| 21 | | Sec. 2-124. Contributions by State.
| 22 | | (a) Except as otherwise provided in this Section, the The | 23 | | State shall make contributions to the System by
appropriations | 24 | | of amounts which, together with the contributions of
| 25 | | participants, interest earned on investments, and other income
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| 1 | | will meet the cost of maintaining and administering the System | 2 | | on a 90%
funded basis in accordance with actuarial | 3 | | recommendations.
| 4 | | (b) The Board shall determine the amount of State
| 5 | | contributions required for each fiscal year on the basis of the
| 6 | | actuarial tables and other assumptions adopted by the Board and | 7 | | the
prescribed rate of interest, using the formula in | 8 | | subsection (c).
| 9 | | (c) Except as otherwise provided in this Section, for For | 10 | | State fiscal years 2012 through 2045, the minimum contribution
| 11 | | to the System to be made by the State for each fiscal year | 12 | | shall be an amount
determined by the System to be sufficient to | 13 | | bring the total assets of the
System up to 90% of the total | 14 | | actuarial liabilities of the System by the end of
State fiscal | 15 | | year 2045. In making these determinations, the required State
| 16 | | contribution shall be calculated each year as a level | 17 | | percentage of payroll
over the years remaining to and including | 18 | | fiscal year 2045 and shall be
determined under the projected | 19 | | unit credit actuarial cost method.
| 20 | | For State fiscal years 1996 through 2005, the State | 21 | | contribution to
the System, as a percentage of the applicable | 22 | | employee payroll, shall be
increased in equal annual increments | 23 | | so that by State fiscal year 2011, the
State is contributing at | 24 | | the rate required under this Section.
| 25 | | Notwithstanding any other provision of this Article, the | 26 | | total required State
contribution for State fiscal year 2006 is |
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| 1 | | $4,157,000.
| 2 | | Notwithstanding any other provision of this Article, the | 3 | | total required State
contribution for State fiscal year 2007 is | 4 | | $5,220,300.
| 5 | | For each of State fiscal years 2008 through 2009, the State | 6 | | contribution to
the System, as a percentage of the applicable | 7 | | employee payroll, shall be
increased in equal annual increments | 8 | | from the required State contribution for State fiscal year | 9 | | 2007, so that by State fiscal year 2011, the
State is | 10 | | contributing at the rate otherwise required under this Section.
| 11 | | Notwithstanding any other provision of this Article, the | 12 | | total required State contribution for State fiscal year 2010 is | 13 | | $10,454,000 and shall be made from the proceeds of bonds sold | 14 | | in fiscal year 2010 pursuant to Section 7.2 of the General | 15 | | Obligation Bond Act, less (i) the pro rata share of bond sale | 16 | | expenses determined by the System's share of total bond | 17 | | proceeds, (ii) any amounts received from the General Revenue | 18 | | Fund in fiscal year 2010, and (iii) any reduction in bond | 19 | | proceeds due to the issuance of discounted bonds, if | 20 | | applicable. | 21 | | Notwithstanding any other provision of this Article, the
| 22 | | total required State contribution for State fiscal year 2011 is
| 23 | | the amount recertified by the System on or before April 1, 2011 | 24 | | pursuant to Section 2-134 and shall be made from the proceeds | 25 | | of bonds sold
in fiscal year 2011 pursuant to Section 7.2 of | 26 | | the General
Obligation Bond Act, less (i) the pro rata share of |
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| 1 | | bond sale
expenses determined by the System's share of total | 2 | | bond
proceeds, (ii) any amounts received from the General | 3 | | Revenue
Fund in fiscal year 2011, and (iii) any reduction in | 4 | | bond
proceeds due to the issuance of discounted bonds, if
| 5 | | applicable. | 6 | | Except as otherwise provided in this Section, beginning | 7 | | Beginning in State fiscal year 2046, the minimum State | 8 | | contribution for
each fiscal year shall be the amount needed to | 9 | | maintain the total assets of
the System at 90% of the total | 10 | | actuarial liabilities of the System.
| 11 | | Amounts received by the System pursuant to Section 25 of | 12 | | the Budget Stabilization Act or Section 8.12 of the State | 13 | | Finance Act in any fiscal year do not reduce and do not | 14 | | constitute payment of any portion of the minimum State | 15 | | contribution required under this Article in that fiscal year. | 16 | | Such amounts shall not reduce, and shall not be included in the | 17 | | calculation of, the required State contributions under this | 18 | | Article in any future year until the System has reached a | 19 | | funding ratio of at least 90%. A reference in this Article to | 20 | | the "required State contribution" or any substantially similar | 21 | | term does not include or apply to any amounts payable to the | 22 | | System under Section 25 of the Budget Stabilization Act.
| 23 | | Notwithstanding any other provision of this Section, the | 24 | | required State
contribution for State fiscal year 2005 and for | 25 | | fiscal year 2008 and each fiscal year thereafter, as
calculated | 26 | | under this Section and
certified under Section 2-134, shall not |
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| 1 | | exceed an amount equal to (i) the
amount of the required State | 2 | | contribution that would have been calculated under
this Section | 3 | | for that fiscal year if the System had not received any | 4 | | payments
under subsection (d) of Section 7.2 of the General | 5 | | Obligation Bond Act, minus
(ii) the portion of the State's | 6 | | total debt service payments for that fiscal
year on the bonds | 7 | | issued in fiscal year 2003 for the purposes of that Section | 8 | | 7.2, as determined
and certified by the Comptroller, that is | 9 | | the same as the System's portion of
the total moneys | 10 | | distributed under subsection (d) of Section 7.2 of the General
| 11 | | Obligation Bond Act. In determining this maximum for State | 12 | | fiscal years 2008 through 2010, however, the amount referred to | 13 | | in item (i) shall be increased, as a percentage of the | 14 | | applicable employee payroll, in equal increments calculated | 15 | | from the sum of the required State contribution for State | 16 | | fiscal year 2007 plus the applicable portion of the State's | 17 | | total debt service payments for fiscal year 2007 on the bonds | 18 | | issued in fiscal year 2003 for the purposes of Section 7.2 of | 19 | | the General
Obligation Bond Act, so that, by State fiscal year | 20 | | 2011, the
State is contributing at the rate otherwise required | 21 | | under this Section.
| 22 | | (c-1) If at least 50% of Tier I employees making an | 23 | | election under Section 2-110.3 before June 1, 2014 choose the | 24 | | option under paragraph (1) of subsection (a) of that Section, | 25 | | then: | 26 | | (1) In lieu of the State contributions required under |
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| 1 | | subsection (c), for State fiscal years 2015 through 2044 | 2 | | the minimum contribution
to the System to be made by the | 3 | | State for each fiscal year shall be an amount
determined by | 4 | | the System to be equal to the sum of (1) the State's | 5 | | portion of the projected normal cost for that fiscal year, | 6 | | plus (2) an amount sufficient to bring the total assets of | 7 | | the
System up to 100% of the total actuarial liabilities of | 8 | | the System by the end of
State fiscal year 2044. In making | 9 | | these determinations, the required State
contribution | 10 | | shall be calculated each year as a level percentage of | 11 | | payroll
over the years remaining to and including fiscal | 12 | | year 2044 and shall be
determined under the projected unit | 13 | | credit actuarial cost method. | 14 | | (2) Beginning in State fiscal year 2044, the minimum | 15 | | State contribution for each fiscal year shall be the amount | 16 | | needed to maintain the total assets of the System at 100% | 17 | | of the total actuarial liabilities of the System. | 18 | | (c-2) If less than 50% of Tier I employees making an | 19 | | election under Section 2-110.3 before June 1, 2014 choose the | 20 | | option under paragraph (1) of subsection (a) of that Section, | 21 | | then the annual required contribution to the System to be made | 22 | | by the State shall be determined under subsection (c) of this | 23 | | Section, instead of the annual required contribution otherwise | 24 | | specified in subsection (c-1) of this Section. | 25 | | (d) For purposes of determining the required State | 26 | | contribution to the System, the value of the System's assets |
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| 1 | | shall be equal to the actuarial value of the System's assets, | 2 | | which shall be calculated as follows: | 3 | | As of June 30, 2008, the actuarial value of the System's | 4 | | assets shall be equal to the market value of the assets as of | 5 | | that date. In determining the actuarial value of the System's | 6 | | assets for fiscal years after June 30, 2008, any actuarial | 7 | | gains or losses from investment return incurred in a fiscal | 8 | | year shall be recognized in equal annual amounts over the | 9 | | 5-year period following that fiscal year. | 10 | | (e) For purposes of determining the required State | 11 | | contribution to the system for a particular year, the actuarial | 12 | | value of assets shall be assumed to earn a rate of return equal | 13 | | to the system's actuarially assumed rate of return. | 14 | | (Source: P.A. 95-950, eff. 8-29-08; 96-43, eff. 7-15-09; | 15 | | 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; 96-1554, eff. | 16 | | 3-18-11; revised 4-6-11.)
| 17 | | (40 ILCS 5/2-134)
(from Ch. 108 1/2, par. 2-134)
| 18 | | Sec. 2-134. To certify required State contributions and | 19 | | submit vouchers.
| 20 | | (a) The Board shall certify to the Governor on or before | 21 | | December 15 of each
year through until December 15, 2011 the | 22 | | amount of the required State contribution to the System for the | 23 | | next
fiscal year and shall specifically identify the System's | 24 | | projected State normal cost for that fiscal year . The | 25 | | certification shall include a copy of the actuarial
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| 1 | | recommendations upon which it is based and shall specifically | 2 | | identify the System's projected State normal cost for that | 3 | | fiscal year .
| 4 | | (a-5) On or before November 1 of each year, beginning | 5 | | November 1, 2012, the Board shall submit to the State Actuary, | 6 | | the Governor, and the General Assembly a proposed certification | 7 | | of the amount of the required State contribution to the System | 8 | | for the next fiscal year, along with all of the actuarial | 9 | | assumptions, calculations, and data upon which that proposed | 10 | | certification is based. On or before January 1 of each year , | 11 | | beginning January 1, 2013, the State Actuary shall issue a | 12 | | preliminary report concerning the proposed certification and | 13 | | identifying, if necessary, recommended changes in actuarial | 14 | | assumptions that the Board must consider before finalizing its | 15 | | certification of the required State contributions. | 16 | | On or before January 15, 2013 and every January 15 | 17 | | thereafter, the Board shall certify to the Governor and the | 18 | | General Assembly the amount of the required State contribution | 19 | | for the next fiscal year. The Board's certification shall | 20 | | include a copy of the actuarial recommendations upon which it | 21 | | is based and shall specifically identify the System's projected | 22 | | State normal cost for that fiscal year. The Board's | 23 | | certification must note any deviations from the State Actuary's | 24 | | recommended changes, the reason or reasons for not following | 25 | | the State Actuary's recommended changes, and the fiscal impact | 26 | | of not following the State Actuary's recommended changes on the |
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| 1 | | required State contribution. | 2 | | (a-7) On or before May 1, 2004, the Board shall recalculate | 3 | | and recertify to
the Governor the amount of the required State | 4 | | contribution to the System for
State fiscal year 2005, taking | 5 | | into account the amounts appropriated to and
received by the | 6 | | System under subsection (d) of Section 7.2 of the General
| 7 | | Obligation Bond Act.
| 8 | | On or before July 1, 2005, the Board shall recalculate and | 9 | | recertify
to the Governor the amount of the required State
| 10 | | contribution to the System for State fiscal year 2006, taking | 11 | | into account the changes in required State contributions made | 12 | | by this amendatory Act of the 94th General Assembly.
| 13 | | On or before April 1, 2011, the Board shall recalculate and | 14 | | recertify to the Governor the amount of the required State | 15 | | contribution to the System for State fiscal year 2011, applying | 16 | | the changes made by Public Act 96-889 to the System's assets | 17 | | and liabilities as of June 30, 2009 as though Public Act 96-889 | 18 | | was approved on that date. | 19 | | (b) Beginning in State fiscal year 1996, on or as soon as | 20 | | possible after the
15th day of each month the Board shall | 21 | | submit vouchers for payment of State
contributions to the | 22 | | System, in a total monthly amount of one-twelfth of the
| 23 | | required annual State contribution certified under subsection | 24 | | (a).
From the effective date of this amendatory Act
of the 93rd | 25 | | General Assembly through June 30, 2004, the Board shall not
| 26 | | submit vouchers for the remainder of fiscal year 2004 in excess |
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| 1 | | of the
fiscal year 2004 certified contribution amount | 2 | | determined
under this Section after taking into consideration | 3 | | the transfer to the
System under subsection (d) of Section | 4 | | 6z-61 of the State Finance Act.
These
vouchers shall be paid by | 5 | | the State Comptroller and Treasurer by warrants drawn
on the | 6 | | funds appropriated to the System for that fiscal year. If in | 7 | | any month
the amount remaining unexpended from all other | 8 | | appropriations to the System for
the applicable fiscal year | 9 | | (including the appropriations to the System under
Section 8.12 | 10 | | of the State Finance Act and Section 1 of the State Pension | 11 | | Funds
Continuing Appropriation Act) is less than the amount | 12 | | lawfully vouchered under
this Section, the difference shall be | 13 | | paid from the General Revenue Fund under
the continuing | 14 | | appropriation authority provided in Section 1.1 of the State
| 15 | | Pension Funds Continuing Appropriation Act.
| 16 | | (c) The full amount of any annual appropriation for the | 17 | | System for
State fiscal year 1995 shall be transferred and made | 18 | | available to the System
at the beginning of that fiscal year at | 19 | | the request of the Board.
Any excess funds remaining at the end | 20 | | of any fiscal year from appropriations
shall be retained by the | 21 | | System as a general reserve to meet the System's
accrued | 22 | | liabilities.
| 23 | | (Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; | 24 | | 97-694, eff. 6-18-12.)
| 25 | | (40 ILCS 5/7-109) (from Ch. 108 1/2, par. 7-109)
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| 1 | | Sec. 7-109. Employee.
| 2 | | (1) "Employee" means any person who:
| 3 | | (a) 1. Receives earnings as payment for the performance | 4 | | of personal
services or official duties out of the | 5 | | general fund of a municipality,
or out of any special | 6 | | fund or funds controlled by a municipality, or by
an | 7 | | instrumentality thereof, or a participating | 8 | | instrumentality, including,
in counties, the fees or | 9 | | earnings of any county fee office; and
| 10 | | 2. Under the usual common law rules applicable in | 11 | | determining the
employer-employee relationship, has | 12 | | the status of an employee with a
municipality, or any | 13 | | instrumentality thereof, or a participating
| 14 | | instrumentality, including aldermen, county | 15 | | supervisors and other
persons (excepting those | 16 | | employed as independent contractors) who are
paid | 17 | | compensation, fees, allowances or other emolument for | 18 | | official
duties, and, in counties, the several county | 19 | | fee offices.
| 20 | | (b) Serves as a township treasurer appointed under the | 21 | | School
Code, as heretofore or hereafter amended, and
who | 22 | | receives for such services regular compensation as | 23 | | distinguished
from per diem compensation, and any regular | 24 | | employee in the office of
any township treasurer whether or | 25 | | not his earnings are paid from the
income of the permanent | 26 | | township fund or from funds subject to
distribution to the |
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| 1 | | several school districts and parts of school
districts as | 2 | | provided in the School Code, or from both such sources; or | 3 | | is the chief executive officer, chief educational officer, | 4 | | chief fiscal officer, or other employee of a Financial | 5 | | Oversight Panel established pursuant to Article 1H of the | 6 | | School Code, other than a superintendent or certified | 7 | | school business official, except that such person shall not | 8 | | be treated as an employee under this Section if that person | 9 | | has negotiated with the Financial Oversight Panel, in | 10 | | conjunction with the school district, a contractual | 11 | | agreement for exclusion from this Section.
| 12 | | (c) Holds an elective office in a municipality, | 13 | | instrumentality
thereof or participating instrumentality.
| 14 | | (2) "Employee" does not include persons who:
| 15 | | (a) Are eligible for inclusion under any of the | 16 | | following laws:
| 17 | | 1. "An Act in relation to an Illinois State | 18 | | Teachers' Pension and
Retirement Fund", approved May | 19 | | 27, 1915, as amended;
| 20 | | 2. Articles 15 and 16 of this Code.
| 21 | | However, such persons shall be included as employees to | 22 | | the extent of
earnings that are not eligible for inclusion | 23 | | under the foregoing laws
for services not of an | 24 | | instructional nature of any kind.
| 25 | | However, any member of the armed forces who is employed | 26 | | as a teacher
of subjects in the Reserve Officers Training |
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| 1 | | Corps of any school and who
is not certified under the law | 2 | | governing the certification of teachers
shall be included | 3 | | as an employee.
| 4 | | (b) Are designated by the governing body of a | 5 | | municipality in which a
pension fund is required by law to | 6 | | be established for policemen or
firemen, respectively, as | 7 | | performing police or fire protection duties,
except that | 8 | | when such persons are the heads of the police or fire
| 9 | | department and are not eligible to be included within any | 10 | | such pension
fund, they shall be included within this | 11 | | Article; provided, that such
persons shall not be excluded | 12 | | to the extent of concurrent service and
earnings not | 13 | | designated as being for police or fire protection duties.
| 14 | | However, (i) any head of a police department who was a | 15 | | participant under this
Article immediately before October | 16 | | 1, 1977 and did not elect, under Section
3-109 of this Act, | 17 | | to participate in a police pension fund shall be an
| 18 | | "employee", and (ii) any chief of police who elects to | 19 | | participate in this
Fund under Section 3-109.1 of this | 20 | | Code, regardless of whether such person
continues to be | 21 | | employed as chief of police or is employed in some other
| 22 | | rank or capacity within the police department, shall be an | 23 | | employee under
this Article for so long as such person is | 24 | | employed to perform police
duties by a participating | 25 | | municipality and has not lawfully rescinded that
election. | 26 | | (c) After August 26, 2011 ( the effective date of Public |
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| 1 | | Act 97-609) this amendatory Act of the 97th General | 2 | | Assembly , are contributors to or eligible to contribute to | 3 | | a Taft-Hartley pension plan established on or before June | 4 | | 1, 2011 and are employees of a theatre, arena, or | 5 | | convention center that is located in a municipality located | 6 | | in a county with a population greater than 5,000,000, and | 7 | | to which the participating municipality is required to | 8 | | contribute as the person's employer based on earnings from | 9 | | the municipality. Nothing in this paragraph shall affect | 10 | | service credit or creditable service for any period of | 11 | | service prior to August 26, 2011 the effective date of this | 12 | | amendatory Act of the 97th General Assembly , and this | 13 | | paragraph shall not apply to individuals who are | 14 | | participating in the Fund prior to August 26, 2011 the | 15 | | effective date of this amendatory Act of the 97th General | 16 | | Assembly .
| 17 | | (d) Become an employee of any of the following | 18 | | participating instrumentalities on or after the effective | 19 | | date of this amendatory Act of the 97th General Assembly: | 20 | | the Illinois Municipal League; the Illinois Association of | 21 | | Park Districts; the Illinois Supervisors, County | 22 | | Commissioners and Superintendents of Highways Association; | 23 | | an association, or not-for-profit corporation, membership | 24 | | in which is authorized under Section 85-15 of the Township | 25 | | Code; the United Counties Council; or the Will County | 26 | | Governmental League. |
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| 1 | | (3) All persons, including, without limitation, public | 2 | | defenders and
probation officers, who receive earnings from | 3 | | general or special funds
of a county for performance of | 4 | | personal services or official duties
within the territorial | 5 | | limits of the county, are employees of the county
(unless | 6 | | excluded by subsection (2) of this Section) notwithstanding | 7 | | that
they may be appointed by and are subject to the direction | 8 | | of a person or
persons other than a county board or a county | 9 | | officer. It is hereby
established that an employer-employee | 10 | | relationship under the usual
common law rules exists between | 11 | | such employees and the county paying
their salaries by reason | 12 | | of the fact that the county boards fix their
rates of | 13 | | compensation, appropriate funds for payment of their earnings
| 14 | | and otherwise exercise control over them. This finding and this
| 15 | | amendatory Act shall apply to all such employees from the date | 16 | | of
appointment whether such date is prior to or after the | 17 | | effective date of
this amendatory Act and is intended to | 18 | | clarify existing law pertaining
to their status as | 19 | | participating employees in the Fund.
| 20 | | (Source: P.A. 97-429, eff. 8-16-11; 97-609, eff. 8-26-11; | 21 | | revised 9-28-11.)
| 22 | | (40 ILCS 5/14-103.10) (from Ch. 108 1/2, par. 14-103.10)
| 23 | | Sec. 14-103.10. Compensation.
| 24 | | (a) For periods of service prior to January 1, 1978, the | 25 | | full rate of salary
or wages payable to an employee for |
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| 1 | | personal services performed if he worked
the full normal | 2 | | working period for his position, subject to the following
| 3 | | maximum amounts: (1) prior to July 1, 1951, $400 per month or | 4 | | $4,800 per year;
(2) between July 1, 1951 and June 30, 1957 | 5 | | inclusive, $625 per month or $7,500
per year; (3) beginning | 6 | | July 1, 1957, no limitation.
| 7 | | In the case of service of an employee in a position | 8 | | involving
part-time employment, compensation shall be | 9 | | determined according to the
employees' earnings record.
| 10 | | (b) For periods of service on and after January 1, 1978, | 11 | | all
remuneration for personal services performed defined as | 12 | | "wages" under
the Social Security Enabling Act, including that | 13 | | part of such
remuneration which is in excess of any maximum | 14 | | limitation provided in
such Act, and including any benefits | 15 | | received by an employee under a sick
pay plan in effect before | 16 | | January 1, 1981, but excluding lump sum salary
payments:
| 17 | | (1) for vacation,
| 18 | | (2) for accumulated unused sick leave,
| 19 | | (3) upon discharge or dismissal,
| 20 | | (4) for approved holidays.
| 21 | | (c) For periods of service on or after December 16, 1978, | 22 | | compensation
also includes any benefits, other than lump sum | 23 | | salary payments made at
termination of employment, which an | 24 | | employee receives or is eligible to
receive under a sick pay | 25 | | plan authorized by law.
| 26 | | (d) For periods of service after September 30, 1985, |
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| 1 | | compensation also
includes any remuneration for personal | 2 | | services not included as "wages"
under the Social Security | 3 | | Enabling Act, which is deducted for purposes of
participation | 4 | | in a program established pursuant to Section 125 of the
| 5 | | Internal Revenue Code or its successor laws.
| 6 | | (e) For members for which Section 1-160 applies for periods | 7 | | of service on and after January 1, 2011, all remuneration for | 8 | | personal services performed defined as "wages" under the Social | 9 | | Security Enabling Act, excluding remuneration that is in excess | 10 | | of the annual earnings, salary, or wages of a member or | 11 | | participant, as provided in subsection (b-5) of Section 1-160, | 12 | | but including any benefits received by an employee under a sick | 13 | | pay plan in effect before January 1, 1981.
Compensation shall | 14 | | exclude lump sum salary payments: | 15 | | (1) for vacation; | 16 | | (2) for accumulated unused sick leave; | 17 | | (3) upon discharge or dismissal; and | 18 | | (4) for approved holidays. | 19 | | (f) Notwithstanding the other provisions of this Section, | 20 | | for an employee who first becomes a participant on or after the | 21 | | effective date of this amendatory Act of the 97th General | 22 | | Assembly, "compensation" does not include any payments or | 23 | | reimbursements for travel vouchers. | 24 | | (Source: P.A. 96-1490, eff. 1-1-11.)
| 25 | | (40 ILCS 5/14-106) (from Ch. 108 1/2, par. 14-106)
|
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| 1 | | Sec. 14-106. Membership service credit.
| 2 | | (a) After January 1, 1944, all
service of a member since he | 3 | | last became a member with respect to which
contributions are | 4 | | made shall count as membership service; provided, that
for | 5 | | service on and after July 1, 1950, 12 months of service shall
| 6 | | constitute a year of membership service, the completion of 15 | 7 | | days or
more of service during any month shall constitute 1 | 8 | | month of membership
service, 8 to 15 days shall constitute 1/2 | 9 | | month of membership service
and less than 8 days shall | 10 | | constitute 1/4 month of membership service.
The payroll record | 11 | | of each department shall constitute conclusive
evidence of the | 12 | | record of service rendered by a member.
| 13 | | (b) For a member who is employed and paid on an | 14 | | academic-year basis
rather than on a 12-month annual basis, | 15 | | employment for a full academic year
shall constitute a full | 16 | | year of membership service, except that the member
shall not | 17 | | receive more than one year of membership service credit (plus | 18 | | any
additional service credit granted for unused sick leave) | 19 | | for service during
any 12-month period. This subsection (b) | 20 | | applies to all such service for which
the member has not begun | 21 | | to receive a retirement annuity before January 1,
2001.
| 22 | | (c) A member who first participated in this System before | 23 | | the effective date of this amendatory Act of the 97th General | 24 | | Assembly shall be entitled to additional service credit, under
| 25 | | rules prescribed by the Board, for accumulated unused sick | 26 | | leave credited
to his account in the last Department on the |
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| 1 | | date of withdrawal from
service or for any period for which he | 2 | | would have been eligible to receive
benefits under a sick pay | 3 | | plan authorized by law, if he had suffered a
sickness or | 4 | | accident on the date of withdrawal from service. It shall be | 5 | | the
responsibility of the last Department to certify to the | 6 | | Board the length of
time salary or benefits would have been | 7 | | paid to the member based upon the
accumulated unused sick leave | 8 | | or the applicable sick pay plan if he had
become entitled | 9 | | thereto because of sickness on the date that his status as
an | 10 | | employee terminated. This period of service credit granted | 11 | | under this
paragraph shall not be considered in determining the | 12 | | date the retirement
annuity is to begin, or final average | 13 | | compensation.
| 14 | | Service credit is not available for unused sick leave | 15 | | accumulated by a person who first participates in this System | 16 | | on or after the effective date of this amendatory Act of the | 17 | | 97th General Assembly. | 18 | | (Source: P.A. 92-14, eff. 6-28-01.)
| 19 | | (40 ILCS 5/14-135.08) (from Ch. 108 1/2, par. 14-135.08)
| 20 | | Sec. 14-135.08. To certify required State contributions. | 21 | | (a)
To certify to the Governor and to each department, on | 22 | | or before
November 15 of each year through until November 15, | 23 | | 2011, the required rate for State contributions to the
System | 24 | | for the next State fiscal year, as determined under subsection | 25 | | (b) of
Section 14-131. The certification to the Governor under |
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| 1 | | this subsection (a) shall include a copy of the
actuarial | 2 | | recommendations upon which the rate is based and shall | 3 | | specifically identify the System's projected State normal cost | 4 | | for that fiscal year .
| 5 | | (a-5) On or before November 1 of each year, beginning | 6 | | November 1, 2012, the Board shall submit to the State Actuary, | 7 | | the Governor, and the General Assembly a proposed certification | 8 | | of the amount of the required State contribution to the System | 9 | | for the next fiscal year, along with all of the actuarial | 10 | | assumptions, calculations, and data upon which that proposed | 11 | | certification is based. On or before January 1 of each year , | 12 | | beginning January 1, 2013, the State Actuary shall issue a | 13 | | preliminary report concerning the proposed certification and | 14 | | identifying, if necessary, recommended changes in actuarial | 15 | | assumptions that the Board must consider before finalizing its | 16 | | certification of the required State contributions. | 17 | | On or before January 15, 2013 and each January 15 | 18 | | thereafter, the Board shall certify to the Governor and the | 19 | | General Assembly the amount of the required State contribution | 20 | | for the next fiscal year. The Board's certification shall | 21 | | include a copy of the actuarial recommendations upon which it | 22 | | is based and shall specifically identify the System's projected | 23 | | State normal cost for that fiscal year. The Board's | 24 | | certification must note any deviations from the State Actuary's | 25 | | recommended changes, the reason or reasons for not following | 26 | | the State Actuary's recommended changes, and the fiscal impact |
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| 1 | | of not following the State Actuary's recommended changes on the | 2 | | required State contribution. | 3 | | (b) The certifications under subsections (a) and (a-5) | 4 | | shall include an additional amount necessary to pay all | 5 | | principal of and interest on those general obligation bonds due | 6 | | the next fiscal year authorized by Section 7.2(a) of the | 7 | | General Obligation Bond Act and issued to provide the proceeds | 8 | | deposited by the State with the System in July 2003, | 9 | | representing deposits other than amounts reserved under | 10 | | Section 7.2(c) of the General Obligation Bond Act. For State | 11 | | fiscal year 2005, the Board shall make a supplemental | 12 | | certification of the additional amount necessary to pay all | 13 | | principal of and interest on those general obligation bonds due | 14 | | in State fiscal years 2004 and 2005 authorized by Section | 15 | | 7.2(a) of the General Obligation Bond Act and issued to provide | 16 | | the proceeds deposited by the State with the System in July | 17 | | 2003, representing deposits other than amounts reserved under | 18 | | Section 7.2(c) of the General Obligation Bond Act, as soon as | 19 | | practical after the effective date of this amendatory Act of | 20 | | the 93rd General Assembly.
| 21 | | On or before May 1, 2004, the Board shall recalculate and | 22 | | recertify
to the Governor and to each department the amount of | 23 | | the required State
contribution to the System and the required | 24 | | rates for State contributions
to the System for State fiscal | 25 | | year 2005, taking into account the amounts
appropriated to and | 26 | | received by the System under subsection (d) of Section
7.2 of |
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| 1 | | the General Obligation Bond Act.
| 2 | | On or before July 1, 2005, the Board shall recalculate and | 3 | | recertify
to the Governor and to each department the amount of | 4 | | the required State
contribution to the System and the required | 5 | | rates for State contributions
to the System for State fiscal | 6 | | year 2006, taking into account the changes in required State | 7 | | contributions made by this amendatory Act of the 94th General | 8 | | Assembly.
| 9 | | On or before April 1, 2011, the Board shall recalculate and | 10 | | recertify to the Governor and to each department the amount of | 11 | | the required State contribution to the System for State fiscal | 12 | | year 2011, applying the changes made by Public Act 96-889 to | 13 | | the System's assets and liabilities as of June 30, 2009 as | 14 | | though Public Act 96-889 was approved on that date. | 15 | | (Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; | 16 | | 97-694, eff. 6-18-12.)
| 17 | | (40 ILCS 5/15-106) (from Ch. 108 1/2, par. 15-106)
| 18 | | Sec. 15-106. Employer. "Employer": The University of | 19 | | Illinois, Southern
Illinois University, Chicago State | 20 | | University, Eastern Illinois University,
Governors State | 21 | | University, Illinois State University, Northeastern Illinois
| 22 | | University, Northern Illinois University, Western Illinois | 23 | | University, the
State Board of Higher Education, the Illinois | 24 | | Mathematics and Science Academy,
the University Civil Service | 25 | | Merit Board, the Board of
Trustees of the State Universities |
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| 1 | | Retirement System, the Illinois Community
College Board, | 2 | | community college
boards, any association of community college | 3 | | boards organized under Section
3-55 of the Public Community | 4 | | College Act, the Board of Examiners established
under the | 5 | | Illinois Public Accounting Act, and, only during the period for | 6 | | which
employer contributions required under Section 15-155 are | 7 | | paid, the following
organizations: the alumni associations, | 8 | | the foundations and the athletic
associations which are | 9 | | affiliated with the universities and colleges included
in this | 10 | | Section as employers. An individual that begins employment | 11 | | after the effective date of this amendatory Act of the 97th | 12 | | General Assembly with an entity not defined as an employer in | 13 | | this Section shall not be deemed an employee for the purposes | 14 | | of this Article with respect to that employment and shall not | 15 | | be eligible to participate in the System with respect to that | 16 | | employment; provided, however, that those individuals who are | 17 | | both employed and already participants in the System on the | 18 | | effective date of this amendatory Act of the 97th General | 19 | | Assembly shall be allowed to continue as participants in the | 20 | | System for the duration of that employment. | 21 | | Notwithstanding any provision of law to the contrary, an | 22 | | individual who begins employment with any of the following | 23 | | employers on or after the effective date of this amendatory Act | 24 | | of the 97th General Assembly shall not be deemed an employee | 25 | | and shall not be eligible to participate in the System with | 26 | | respect to that employment: any association of community |
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| 1 | | college boards organized under Section
3-55 of the Public | 2 | | Community College Act, the Association of Illinois | 3 | | Middle-Grade Schools, the Illinois Association of School | 4 | | Administrators, the Illinois Association for Supervision and | 5 | | Curriculum Development, the Illinois Principals Association, | 6 | | the Illinois Association of School Business Officials, or the | 7 | | Illinois Special Olympics; provided, however, that those | 8 | | individuals who are both employed and already participants in | 9 | | the System on the effective date of this amendatory Act of the | 10 | | 97th General Assembly shall be allowed to continue as | 11 | | participants in the System for the duration of that employment. | 12 | | A department as defined in Section 14-103.04 is
an employer | 13 | | for any person appointed by the Governor under the Civil
| 14 | | Administrative Code of Illinois who is a participating employee | 15 | | as defined in
Section 15-109. The Department of Central | 16 | | Management Services is an employer with respect to persons | 17 | | employed by the State Board of Higher Education in positions | 18 | | with the Illinois Century Network as of June 30, 2004 who | 19 | | remain continuously employed after that date by the Department | 20 | | of Central Management Services in positions with the Illinois | 21 | | Century Network, the Bureau of Communication and Computer | 22 | | Services, or, if applicable, any successor bureau.
| 23 | | The cities of Champaign and Urbana shall be considered
| 24 | | employers, but only during the period for which contributions | 25 | | are required to
be made under subsection (b-1) of Section | 26 | | 15-155 and only with respect to
individuals described in |
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| 1 | | subsection (h) of Section 15-107.
| 2 | | (Source: P.A. 95-369, eff. 8-23-07; 95-728, eff. 7-1-08 - See | 3 | | Sec. 999 .)
| 4 | | (40 ILCS 5/15-107) (from Ch. 108 1/2, par. 15-107)
| 5 | | Sec. 15-107. Employee.
| 6 | | (a) "Employee" means any member of the educational, | 7 | | administrative,
secretarial, clerical, mechanical, labor or | 8 | | other staff of an employer
whose employment is permanent and | 9 | | continuous or who is employed in a
position in which services | 10 | | are expected to be rendered on a continuous
basis for at least | 11 | | 4 months or one academic term, whichever is less, who
(A) | 12 | | receives payment for personal services on a warrant issued | 13 | | pursuant to
a payroll voucher certified by an employer and | 14 | | drawn by the State
Comptroller upon the State Treasurer or by | 15 | | an employer upon trust, federal
or other funds, or (B) is on a | 16 | | leave of absence without pay. Employment
which is irregular, | 17 | | intermittent or temporary shall not be considered
continuous | 18 | | for purposes of this paragraph.
| 19 | | However, a person is not an "employee" if he or she:
| 20 | | (1) is a student enrolled in and regularly attending | 21 | | classes in a
college or university which is an employer, | 22 | | and is employed on a temporary
basis at less than full | 23 | | time;
| 24 | | (2) is currently receiving a retirement annuity or a | 25 | | disability
retirement annuity under Section 15-153.2 from |
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| 1 | | this System;
| 2 | | (3) is on a military leave of absence;
| 3 | | (4) is eligible to participate in the Federal Civil | 4 | | Service Retirement
System and is currently making | 5 | | contributions to that system based upon
earnings paid by an | 6 | | employer;
| 7 | | (5) is on leave of absence without pay for more than 60 | 8 | | days
immediately following termination of disability | 9 | | benefits under this
Article;
| 10 | | (6) is hired after June 30, 1979 as a public service | 11 | | employment program
participant under the Federal | 12 | | Comprehensive Employment and Training Act
and receives | 13 | | earnings in whole or in part from funds provided under that
| 14 | | Act; or
| 15 | | (7) is employed on or after July 1, 1991 to perform | 16 | | services that
are excluded by subdivision (a)(7)(f) or | 17 | | (a)(19) of Section 210 of the
federal Social Security Act | 18 | | from the definition of employment given in that
Section (42 | 19 | | U.S.C. 410).
| 20 | | (b) Any employer may, by filing a written notice with the | 21 | | board, exclude
from the definition of "employee" all persons | 22 | | employed pursuant to a federally
funded contract entered into | 23 | | after July 1, 1982 with a federal military
department in a | 24 | | program providing training in military courses to federal
| 25 | | military personnel on a military site owned by the United | 26 | | States Government,
if this exclusion is not prohibited by the |
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| 1 | | federally funded contract or
federal laws or rules governing | 2 | | the administration of the contract.
| 3 | | (c) Any person appointed by the Governor under the Civil | 4 | | Administrative
Code of the State is an employee, if he or she | 5 | | is a participant in this
system on the effective date of the | 6 | | appointment.
| 7 | | (d) A participant on lay-off status under civil service | 8 | | rules is
considered an employee for not more than 120 days from | 9 | | the date of the lay-off.
| 10 | | (e) A participant is considered an employee during (1) the | 11 | | first 60 days
of disability leave, (2) the period, not to | 12 | | exceed one year, in which his
or her eligibility for disability | 13 | | benefits is being considered by the board
or reviewed by the | 14 | | courts, and (3) the period he or she receives disability
| 15 | | benefits under the provisions of Section 15-152, workers' | 16 | | compensation or
occupational disease benefits, or disability | 17 | | income under an insurance
contract financed wholly or partially | 18 | | by the employer.
| 19 | | (f) Absences without pay, other than formal leaves of | 20 | | absence, of less
than 30 calendar days, are not considered as | 21 | | an interruption of a person's
status as an employee. If such | 22 | | absences during any period of 12 months
exceed 30 work days, | 23 | | the employee status of the person is considered as
interrupted | 24 | | as of the 31st work day.
| 25 | | (g) A staff member whose employment contract requires | 26 | | services during
an academic term is to be considered an |
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| 1 | | employee during the summer and
other vacation periods, unless | 2 | | he or she declines an employment contract
for the succeeding | 3 | | academic term or his or her employment status is
otherwise | 4 | | terminated, and he or she receives no earnings during these | 5 | | periods.
| 6 | | (h) An individual who was a participating employee employed | 7 | | in the fire
department of the University of Illinois's | 8 | | Champaign-Urbana campus immediately
prior to the elimination | 9 | | of that fire department and who immediately after the
| 10 | | elimination of that fire department became employed by the fire | 11 | | department of
the City of Urbana or the City of Champaign shall | 12 | | continue to be considered as
an employee for purposes of this | 13 | | Article for so long as the individual remains
employed as a | 14 | | firefighter by the City of Urbana or the City of Champaign. The
| 15 | | individual shall cease to be considered an employee under this | 16 | | subsection (h)
upon the first termination of the individual's | 17 | | employment as a firefighter by
the City of Urbana or the City | 18 | | of Champaign.
| 19 | | (i) An individual who is employed on a full-time basis as | 20 | | an officer
or employee of a statewide teacher organization that | 21 | | serves System
participants or an officer of a national teacher | 22 | | organization that serves
System participants may participate | 23 | | in the System and shall be deemed an
employee, provided that | 24 | | (1) the individual has previously earned
creditable service | 25 | | under this Article, (2) the individual files with the
System an | 26 | | irrevocable election to become a participant before the |
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| 1 | | effective date of this amendatory Act of the 97th General | 2 | | Assembly, (3) the
individual does not receive credit for that | 3 | | employment under any other Article
of this Code, and (4) the | 4 | | individual first became a full-time employee of the teacher | 5 | | organization and becomes a participant before the effective | 6 | | date of this amendatory Act of the 97th General Assembly. An | 7 | | employee under this subsection (i) is responsible for paying
to | 8 | | the System both (A) employee contributions based on the actual | 9 | | compensation
received for service with the teacher | 10 | | organization and (B) employer
contributions equal to the normal | 11 | | costs (as defined in Section 15-155)
resulting from that | 12 | | service; all or any part of these contributions may be
paid on | 13 | | the employee's behalf or picked up for tax purposes (if | 14 | | authorized
under federal law) by the teacher organization.
| 15 | | A person who is an employee as defined in this subsection | 16 | | (i) may establish
service credit for similar employment prior | 17 | | to becoming an employee under this
subsection by paying to the | 18 | | System for that employment the contributions
specified in this | 19 | | subsection, plus interest at the effective rate from the
date | 20 | | of service to the date of payment. However, credit shall not be | 21 | | granted
under this subsection for any such prior employment for | 22 | | which the applicant
received credit under any other provision | 23 | | of this Code, or during which
the applicant was on a leave of | 24 | | absence under Section 15-113.2.
| 25 | | (j) A person employed by the State Board of Higher | 26 | | Education in a position with the Illinois Century Network as of |
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| 1 | | June 30, 2004 shall be considered to be an employee for so long | 2 | | as he or she remains continuously employed after that date by | 3 | | the Department of Central Management Services in a position | 4 | | with the Illinois Century Network, the Bureau of Communication | 5 | | and Computer Services, or, if applicable, any successor bureau
| 6 | | and meets the requirements of subsection (a).
| 7 | | (k) In the case of doubt as to whether any person is an | 8 | | employee within the meaning of this Section, the decision of | 9 | | the Board shall be final. | 10 | | (Source: P.A. 97-651, eff. 1-5-12.)
| 11 | | (40 ILCS 5/15-113.2) (from Ch. 108 1/2, par. 15-113.2)
| 12 | | Sec. 15-113.2. Service for leaves of absence. "Service for | 13 | | leaves of
absence" includes those periods of leaves of absence | 14 | | at less than 50%
pay, except military leave and periods of | 15 | | disability leave in excess of 60
days, for which the employee | 16 | | pays the contributions required under Section
15-157 in | 17 | | accordance with rules prescribed by the board based upon the
| 18 | | employee's basic compensation on the date the leave begins, or | 19 | | in the case
of leave for service with a teacher organization, | 20 | | based upon the actual
compensation received by the employee for | 21 | | such service after January 26,
1988, if the employee so elects | 22 | | within 30 days of that date or the date the
leave for service | 23 | | with a teacher organization begins, whichever is later;
| 24 | | provided that the employee (1) returns to employment covered by | 25 | | this system
at the expiration of the leave, or within 30 days |
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| 1 | | after the termination of
a disability which occurs during the | 2 | | leave and continues this employment
at a percentage of time | 3 | | equal to or greater than the percentage of time
immediately | 4 | | preceding the leave of absence for at least 8 consecutive
| 5 | | months or a period equal to the period of the leave,
whichever | 6 | | is less, or (2) is precluded from meeting the foregoing
| 7 | | conditions because of disability or death. If service credit is | 8 | | denied
because the employee fails to meet these conditions, the | 9 | | contributions
covering the leave of absence shall be refunded | 10 | | without interest. The
return to employment condition does not | 11 | | apply if the leave of absence is
for service with a teacher | 12 | | organization.
| 13 | | Service credit provided under this Section shall not exceed | 14 | | 3 years in
any period of 10 years, unless the employee is on | 15 | | special leave granted
by the employer for service with a | 16 | | teacher organization. Commencing with
the fourth year in any | 17 | | period of 10 years, a participant on such special
leave is also | 18 | | required to pay employer contributions equal to the normal
cost | 19 | | as defined in Section 15-155, based upon the employee's basic | 20 | | compensation
on the date the leave begins, or based upon the | 21 | | actual compensation
received by the employee for service with a | 22 | | teacher organization if the
employee has so elected.
| 23 | | Notwithstanding any other provision of this Article, a | 24 | | participant shall not be eligible to make contributions or | 25 | | receive service credit for a leave of absence for service with | 26 | | a teacher organization if that leave of absence for service |
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| 1 | | with a teacher organization begins on or after the effective | 2 | | date of this amendatory Act of the 97th General Assembly. | 3 | | (Source: P.A. 90-65, eff. 7-7-97; 90-511, eff. 8-22-97.)
| 4 | | (40 ILCS 5/15-163) (from Ch. 108 1/2, par. 15-163)
| 5 | | Sec. 15-163. To consider applications and authorize | 6 | | payments.
| 7 | | To consider and pass on all certifications of employment | 8 | | and applications for annuities and benefits; to
authorize the | 9 | | granting of annuities and benefits; and to limit or suspend
any | 10 | | payment or payments, all in accordance with this Article.
| 11 | | (Source: Laws 1963, p. 161.)
| 12 | | (40 ILCS 5/15-165)
(from Ch. 108 1/2, par. 15-165)
| 13 | | Sec. 15-165. To certify amounts and submit vouchers.
| 14 | | (a) The Board shall certify to the Governor on or before | 15 | | November 15 of each
year through until November 15, 2011 the | 16 | | appropriation required from State funds for the purposes of | 17 | | this
System for the following fiscal year. The certification | 18 | | under this subsection (a) shall include a copy
of the actuarial | 19 | | recommendations upon which it is based and shall specifically | 20 | | identify the System's projected State normal cost for that | 21 | | fiscal year and the projected State cost for the self-managed | 22 | | plan for that fiscal year .
| 23 | | On or before May 1, 2004, the Board shall recalculate and | 24 | | recertify to
the Governor the amount of the required State |
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| 1 | | contribution to the System for
State fiscal year 2005, taking | 2 | | into account the amounts appropriated to and
received by the | 3 | | System under subsection (d) of Section 7.2 of the General
| 4 | | Obligation Bond Act.
| 5 | | On or before July 1, 2005, the Board shall recalculate and | 6 | | recertify
to the Governor the amount of the required State
| 7 | | contribution to the System for State fiscal year 2006, taking | 8 | | into account the changes in required State contributions made | 9 | | by this amendatory Act of the 94th General Assembly.
| 10 | | On or before April 1, 2011, the Board shall recalculate and | 11 | | recertify to the Governor the amount of the required State | 12 | | contribution to the System for State fiscal year 2011, applying | 13 | | the changes made by Public Act 96-889 to the System's assets | 14 | | and liabilities as of June 30, 2009 as though Public Act 96-889 | 15 | | was approved on that date. | 16 | | (a-5) On or before November 1 of each year, beginning | 17 | | November 1, 2012, the Board shall submit to the State Actuary, | 18 | | the Governor, and the General Assembly a proposed certification | 19 | | of the amount of the required State contribution to the System | 20 | | for the next fiscal year, along with all of the actuarial | 21 | | assumptions, calculations, and data upon which that proposed | 22 | | certification is based. On or before January 1 of each year, | 23 | | beginning January 1, 2013, the State Actuary shall issue a | 24 | | preliminary report concerning the proposed certification and | 25 | | identifying, if necessary, recommended changes in actuarial | 26 | | assumptions that the Board must consider before finalizing its |
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| 1 | | certification of the required State contributions. | 2 | | On or before January 15, 2013 and each January 15 | 3 | | thereafter, the Board shall certify to the Governor and the | 4 | | General Assembly the amount of the required State contribution | 5 | | for the next fiscal year. The Board's certification shall | 6 | | include a copy of the actuarial recommendations upon which it | 7 | | is based and shall specifically identify the System's projected | 8 | | State normal cost for that fiscal year. The Board's | 9 | | certification must note, in a written response to the State | 10 | | Actuary, any deviations from the State Actuary's recommended | 11 | | changes, the reason or reasons for not following the State | 12 | | Actuary's recommended changes, and the fiscal impact of not | 13 | | following the State Actuary's recommended changes on the | 14 | | required State contribution. | 15 | | (b) The Board shall certify to the State Comptroller or | 16 | | employer, as the
case may be, from time to time, by its | 17 | | president and secretary, with its seal
attached, the amounts | 18 | | payable to the System from the various funds.
| 19 | | (c) Beginning in State fiscal year 1996, on or as soon as | 20 | | possible after the
15th day of each month the Board shall | 21 | | submit vouchers for payment of State
contributions to the | 22 | | System, in a total monthly amount of one-twelfth of the
| 23 | | required annual State contribution certified under subsection | 24 | | (a).
From the effective date of this amendatory Act
of the 93rd | 25 | | General Assembly through June 30, 2004, the Board shall not
| 26 | | submit vouchers for the remainder of fiscal year 2004 in excess |
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| 1 | | of the
fiscal year 2004 certified contribution amount | 2 | | determined
under this Section after taking into consideration | 3 | | the transfer to the
System under subsection (b) of Section | 4 | | 6z-61 of the State Finance Act.
These
vouchers shall be paid by | 5 | | the State Comptroller and Treasurer by warrants drawn
on the | 6 | | funds appropriated to the System for that fiscal year.
| 7 | | If in any month the amount remaining unexpended from all | 8 | | other
appropriations to the System for the applicable fiscal | 9 | | year (including the
appropriations to the System under Section | 10 | | 8.12 of the State Finance Act and
Section 1 of the State | 11 | | Pension Funds Continuing Appropriation Act) is less than
the | 12 | | amount lawfully vouchered under this Section, the difference | 13 | | shall be paid
from the General Revenue Fund under the | 14 | | continuing appropriation authority
provided in Section 1.1 of | 15 | | the State Pension Funds Continuing Appropriation
Act.
| 16 | | (d) So long as the payments received are the full amount | 17 | | lawfully
vouchered under this Section, payments received by the | 18 | | System under this
Section shall be applied first toward the | 19 | | employer contribution to the
self-managed plan established | 20 | | under Section 15-158.2. Payments shall be
applied second toward | 21 | | the employer's portion of the normal costs of the System,
as | 22 | | defined in subsection (f) of Section 15-155. The balance shall | 23 | | be applied
toward the unfunded actuarial liabilities of the | 24 | | System.
| 25 | | (e) In the event that the System does not receive, as a | 26 | | result of
legislative enactment or otherwise, payments |
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| 1 | | sufficient to
fully fund the employer contribution to the | 2 | | self-managed plan
established under Section 15-158.2 and to | 3 | | fully fund that portion of the
employer's portion of the normal | 4 | | costs of the System, as calculated in
accordance with Section | 5 | | 15-155(a-1), then any payments received shall be
applied | 6 | | proportionately to the optional retirement program established | 7 | | under
Section 15-158.2 and to the employer's portion of the | 8 | | normal costs of the
System, as calculated in accordance with | 9 | | Section 15-155(a-1).
| 10 | | (Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; | 11 | | 97-694, eff. 6-18-12.)
| 12 | | (40 ILCS 5/16-106) (from Ch. 108 1/2, par. 16-106)
| 13 | | Sec. 16-106. Teacher. "Teacher": The following | 14 | | individuals, provided
that, for employment prior to July 1, | 15 | | 1990, they are employed on a
full-time basis, or if not | 16 | | full-time, on a permanent and continuous basis
in a position in | 17 | | which services are expected to be rendered for at least
one | 18 | | school term:
| 19 | | (1) Any educational, administrative, professional or | 20 | | other staff employed
in the public common schools included | 21 | | within this system in a position
requiring certification | 22 | | under the law governing the certification of
teachers;
| 23 | | (2) Any educational, administrative, professional or | 24 | | other staff employed
in any facility of the Department of | 25 | | Children and Family Services or the
Department of Human |
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| 1 | | Services, in a position requiring certification under
the | 2 | | law governing the certification of teachers, and any person | 3 | | who (i)
works in such a position for the Department of | 4 | | Corrections, (ii) was a member
of this System on May 31, | 5 | | 1987, and (iii) did not elect to become a member of
the | 6 | | State Employees' Retirement System pursuant to Section | 7 | | 14-108.2 of this
Code; except that "teacher" does not | 8 | | include any person who (A) becomes
a security employee of | 9 | | the Department of Human Services, as defined in
Section | 10 | | 14-110, after June 28, 2001 (the effective date of Public | 11 | | Act
92-14), or (B) becomes a member of the State Employees'
| 12 | | Retirement System pursuant to Section 14-108.2c of this | 13 | | Code;
| 14 | | (3) Any regional superintendent of schools, assistant | 15 | | regional
superintendent of schools, State Superintendent | 16 | | of Education; any person
employed by the State Board of | 17 | | Education as an executive; any executive of
the boards | 18 | | engaged in the service of public common school education in
| 19 | | school districts covered under this system of which the | 20 | | State
Superintendent of Education is an ex-officio member;
| 21 | | (4) Any employee of a school board association | 22 | | operating in compliance
with Article 23 of the School Code | 23 | | who is certificated under the law
governing the | 24 | | certification of teachers , provided that he or she becomes | 25 | | such an employee before the effective date of this | 26 | | amendatory Act of the 97th General Assembly ;
|
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| 1 | | (5) Any person employed by the retirement system
who:
| 2 | | (i) was an employee of and a participant in the | 3 | | system on August 17,
2001 (the effective date of Public | 4 | | Act 92-416), or
| 5 | | (ii) becomes an employee of the system on or after | 6 | | August 17, 2001;
| 7 | | (6) Any educational, administrative, professional or | 8 | | other staff
employed by and under the supervision and | 9 | | control of a regional
superintendent of schools, provided | 10 | | such employment position requires the
person to be | 11 | | certificated under the law governing the certification of
| 12 | | teachers and is in an educational program serving 2 or more | 13 | | districts in
accordance with a joint agreement authorized | 14 | | by the School Code or by federal
legislation;
| 15 | | (7) Any educational, administrative, professional or | 16 | | other staff employed
in an educational program serving 2 or | 17 | | more school districts in accordance
with a joint agreement | 18 | | authorized by the School Code or by federal
legislation and | 19 | | in a position requiring certification under the laws
| 20 | | governing the certification of teachers;
| 21 | | (8) Any officer or employee of a statewide teacher | 22 | | organization or
officer of a national teacher organization | 23 | | who is certified under the law
governing certification of | 24 | | teachers, provided: (i) the individual had
previously | 25 | | established creditable service under this Article, (ii) | 26 | | the
individual files with the system an irrevocable |
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| 1 | | election to become a member before the effective date of | 2 | | this amendatory Act of the 97th General Assembly,
(iii) the | 3 | | individual does not receive credit for such service under | 4 | | any
other Article of this Code, and (iv) the individual | 5 | | first became an officer or employee of the teacher | 6 | | organization and becomes a member before the effective date | 7 | | of this amendatory Act of the 97th General Assembly;
| 8 | | (9) Any educational, administrative, professional, or | 9 | | other staff
employed in a charter school operating in | 10 | | compliance with the Charter
Schools Law who is certificated | 11 | | under the law governing the certification
of teachers ; .
| 12 | | (10) Any person employed, on the effective date of this | 13 | | amendatory Act of the 94th General Assembly, by the | 14 | | Macon-Piatt Regional Office of Education in a | 15 | | birth-through-age-three pilot program receiving funds | 16 | | under Section 2-389 of the School Code who is required by | 17 | | the Macon-Piatt Regional Office of Education to hold a | 18 | | teaching certificate, provided that the Macon-Piatt | 19 | | Regional Office of Education makes an election, within 6 | 20 | | months after the effective date of this amendatory Act of | 21 | | the 94th General Assembly, to have the person participate | 22 | | in the system. Any service established prior to the | 23 | | effective date of this amendatory Act of the 94th General | 24 | | Assembly for service as an employee of the Macon-Piatt | 25 | | Regional Office of Education in a birth-through-age-three | 26 | | pilot program receiving funds under Section 2-389 of the |
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| 1 | | School Code shall be considered service as a teacher if | 2 | | employee and employer contributions have been received by | 3 | | the system and the system has not refunded those | 4 | | contributions.
| 5 | | An annuitant receiving a retirement annuity under this | 6 | | Article or under
Article 17 of this Code who is employed by a | 7 | | board of education
or other employer as permitted under Section | 8 | | 16-118
or 16-150.1 is not a "teacher" for purposes of this | 9 | | Article. A person who
has received a single-sum retirement | 10 | | benefit under Section 16-136.4 of this
Article is not a | 11 | | "teacher" for purposes of this Article.
| 12 | | (Source: P.A. 97-651, eff. 1-5-12; revised 8-3-12.)
| 13 | | (40 ILCS 5/16-127) (from Ch. 108 1/2, par. 16-127)
| 14 | | Sec. 16-127. Computation of creditable service.
| 15 | | (a) Each member shall receive regular credit for all
| 16 | | service as a teacher from the date membership begins, for which
| 17 | | satisfactory evidence is supplied and all contributions have | 18 | | been paid.
| 19 | | (b) The following periods of service shall earn optional | 20 | | credit and
each member shall receive credit for all such | 21 | | service for which
satisfactory evidence is supplied and all | 22 | | contributions have been paid as
of the date specified:
| 23 | | (1) Prior service as a teacher.
| 24 | | (2) Service in a capacity essentially similar or | 25 | | equivalent to that of a
teacher, in the public common |
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| 1 | | schools in school districts in this State not
included | 2 | | within the provisions of this System, or of any other | 3 | | State,
territory, dependency or possession of the United | 4 | | States, or in schools
operated by or under the auspices of | 5 | | the United States, or under the
auspices of any agency or | 6 | | department of any other State, and service during
any | 7 | | period of professional speech correction or special | 8 | | education
experience for a public agency within this State | 9 | | or any other State,
territory, dependency or possession of | 10 | | the United States, and service prior
to February 1, 1951 as | 11 | | a recreation worker for the Illinois Department of
Public | 12 | | Safety, for a period not exceeding the lesser of 2/5 of the | 13 | | total
creditable service of the member or 10 years. The | 14 | | maximum service of 10
years which is allowable under this | 15 | | paragraph shall be reduced by the
service credit which is | 16 | | validated by other retirement systems under
paragraph (i) | 17 | | of Section 15-113 and paragraph 1 of Section 17-133. Credit
| 18 | | granted under this paragraph may not be used in | 19 | | determination of a
retirement annuity or disability | 20 | | benefits unless the member has at least 5
years of | 21 | | creditable service earned subsequent to this employment | 22 | | with one
or more of the following systems: Teachers' | 23 | | Retirement System of the State
of Illinois, State | 24 | | Universities Retirement System, and the Public School
| 25 | | Teachers' Pension and Retirement Fund of Chicago. Whenever | 26 | | such service
credit exceeds the maximum allowed for all |
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| 1 | | purposes of this Article, the
first service rendered in | 2 | | point of time shall be considered.
The changes to this | 3 | | subdivision (b)(2) made by Public Act 86-272 shall
apply | 4 | | not only to persons who on or after its effective date | 5 | | (August 23,
1989) are in service as a teacher under the | 6 | | System, but also to persons
whose status as such a teacher | 7 | | terminated prior to such effective date,
whether or not | 8 | | such person is an annuitant on that date.
| 9 | | (3) Any periods immediately following teaching | 10 | | service, under this
System or under Article 17, (or | 11 | | immediately following service prior to
February 1, 1951 as | 12 | | a recreation worker for the Illinois Department of
Public | 13 | | Safety) spent in active service with the military forces of | 14 | | the
United States; periods spent in educational programs | 15 | | that prepare for
return to teaching sponsored by the | 16 | | federal government following such
active military service; | 17 | | if a teacher returns to teaching service within
one | 18 | | calendar year after discharge or after the completion of | 19 | | the
educational program, a further period, not exceeding | 20 | | one calendar year,
between time spent in military service | 21 | | or in such educational programs and
the return to | 22 | | employment as a teacher under this System; and a period of | 23 | | up
to 2 years of active military service not immediately | 24 | | following employment
as a teacher.
| 25 | | The changes to this Section and Section 16-128 relating | 26 | | to military
service made by P.A. 87-794 shall apply not |
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| 1 | | only to persons who on or after its
effective date are in | 2 | | service as a teacher under the System, but also to
persons | 3 | | whose status as a teacher terminated prior to that date, | 4 | | whether or not
the person is an annuitant on that date. In | 5 | | the case of an annuitant who
applies for credit allowable | 6 | | under this Section for a period of military
service that | 7 | | did not immediately follow employment, and who has made the
| 8 | | required contributions for such credit, the annuity shall | 9 | | be recalculated to
include the additional service credit, | 10 | | with the increase taking effect on the
date the System | 11 | | received written notification of the annuitant's intent to
| 12 | | purchase the credit, if payment of all the required | 13 | | contributions is made
within 60 days of such notice, or | 14 | | else on the first annuity payment date
following the date | 15 | | of payment of the required contributions. In calculating
| 16 | | the automatic annual increase for an annuity that has been | 17 | | recalculated under
this Section, the increase attributable | 18 | | to the additional service allowable
under P.A. 87-794 shall | 19 | | be included in the calculation of automatic annual
| 20 | | increases accruing after the effective date of the | 21 | | recalculation.
| 22 | | Credit for military service shall be determined as | 23 | | follows: if entry
occurs during the months of July, August, | 24 | | or September and the member was a
teacher at the end of the | 25 | | immediately preceding school term, credit shall
be granted | 26 | | from July 1 of the year in which he or she entered service; |
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| 1 | | if
entry occurs during the school term and the teacher was | 2 | | in teaching service
at the beginning of the school term, | 3 | | credit shall be granted from July 1 of
such year. In all | 4 | | other cases where credit for military service is allowed,
| 5 | | credit shall be granted from the date of entry into the | 6 | | service.
| 7 | | The total period of military service for which credit | 8 | | is granted shall
not exceed 5 years for any member unless | 9 | | the service: (A) is validated
before July 1, 1964, and (B) | 10 | | does not extend beyond July 1, 1963. Credit
for military | 11 | | service shall be granted under this Section only if not | 12 | | more
than 5 years of the military service for which credit | 13 | | is granted under this
Section is used by the member to | 14 | | qualify for a military retirement
allotment from any branch | 15 | | of the armed forces of the United States. The
changes to | 16 | | this subdivision (b)(3) made by Public Act 86-272 shall | 17 | | apply
not only to persons who on or after its effective | 18 | | date (August 23, 1989)
are in service as a teacher under | 19 | | the System, but also to persons whose
status as such a | 20 | | teacher terminated prior to such effective date, whether
or | 21 | | not such person is an annuitant on that date.
| 22 | | (4) Any periods served as a member of the General | 23 | | Assembly.
| 24 | | (5)(i) Any periods for which a teacher, as defined in | 25 | | Section
16-106, is granted a leave of absence, provided he | 26 | | or she returns to teaching
service creditable under this |
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| 1 | | System or the State Universities Retirement
System | 2 | | following the leave; (ii) periods during which a teacher is
| 3 | | involuntarily laid off from teaching, provided he or she | 4 | | returns to teaching
following the lay-off; (iii) periods | 5 | | prior to July 1, 1983 during which
a teacher ceased covered | 6 | | employment due to pregnancy, provided that the teacher
| 7 | | returned to teaching service creditable under this System | 8 | | or the State
Universities Retirement System following the | 9 | | pregnancy and submits evidence
satisfactory to the Board | 10 | | documenting that the employment ceased due to
pregnancy; | 11 | | and (iv) periods prior to July 1, 1983 during which a | 12 | | teacher
ceased covered employment for the purpose of | 13 | | adopting an infant under 3 years
of age or caring for a | 14 | | newly adopted infant under 3 years of age, provided that
| 15 | | the teacher returned to teaching service creditable under | 16 | | this System or the
State Universities Retirement System | 17 | | following the adoption and submits
evidence satisfactory | 18 | | to the Board documenting that the employment ceased for
the | 19 | | purpose of adopting an infant under 3 years of age or | 20 | | caring for a newly
adopted infant under 3 years of age. | 21 | | However, total credit under this
paragraph (5) may not | 22 | | exceed 3 years.
| 23 | | Any qualified member or annuitant may apply for credit | 24 | | under item (iii)
or (iv) of this paragraph (5) without | 25 | | regard to whether service was
terminated before the | 26 | | effective date of this amendatory Act of 1997. In the case |
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| 1 | | of an annuitant who establishes credit under item (iii)
or | 2 | | (iv), the annuity shall be recalculated to include the | 3 | | additional
service credit. The increase in annuity shall | 4 | | take effect on the date the
System receives written | 5 | | notification of the annuitant's intent to purchase the
| 6 | | credit, if the required evidence is submitted and the | 7 | | required contribution
paid within 60 days of that | 8 | | notification, otherwise on the first annuity
payment date | 9 | | following the System's receipt of the required evidence and
| 10 | | contribution. The increase in an annuity recalculated | 11 | | under this provision
shall be included in the calculation | 12 | | of automatic annual increases in the
annuity accruing after | 13 | | the effective date of the recalculation.
| 14 | | Optional credit may be purchased under this subsection | 15 | | (b)(5) for
periods during which a teacher has been granted | 16 | | a leave of absence pursuant
to Section 24-13 of the School | 17 | | Code. A teacher whose service under this
Article terminated | 18 | | prior to the effective date of P.A. 86-1488 shall be
| 19 | | eligible to purchase such optional credit. If a teacher who | 20 | | purchases this
optional credit is already receiving a | 21 | | retirement annuity under this Article,
the annuity shall be | 22 | | recalculated as if the annuitant had applied for the leave
| 23 | | of absence credit at the time of retirement. The difference | 24 | | between the
entitled annuity and the actual annuity shall | 25 | | be credited to the purchase of
the optional credit. The | 26 | | remainder of the purchase cost of the optional credit
shall |
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| 1 | | be paid on or before April 1, 1992.
| 2 | | The change in this paragraph made by Public Act 86-273 | 3 | | shall
be applicable to teachers who retire after June 1, | 4 | | 1989, as well as to
teachers who are in service on that | 5 | | date.
| 6 | | (6) Any days of unused and uncompensated accumulated | 7 | | sick leave earned
by a teacher who first became a | 8 | | participant in the System before the effective date of this | 9 | | amendatory Act of the 97th General Assembly . The service | 10 | | credit granted under this paragraph shall be the
ratio of | 11 | | the number of unused and uncompensated accumulated sick | 12 | | leave days
to 170 days, subject to a maximum of 2 years of | 13 | | service
credit. Prior to the member's retirement, each | 14 | | former employer shall
certify to the System the number of | 15 | | unused and uncompensated accumulated
sick leave days | 16 | | credited to the member at the time of termination of | 17 | | service.
The period of unused sick leave shall not be | 18 | | considered in determining
the effective date of | 19 | | retirement. A member is not required to make
contributions | 20 | | in order to obtain service credit for unused sick leave.
| 21 | | Credit for sick leave shall, at retirement, be granted | 22 | | by the System
for any retiring regional or assistant | 23 | | regional superintendent of schools
who first became a | 24 | | participant in this System before the effective date of | 25 | | this amendatory Act of the 97th General Assembly at the | 26 | | rate of 6 days per year of creditable service or portion |
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| 1 | | thereof
established while serving as such superintendent | 2 | | or assistant
superintendent.
| 3 | | Service credit is not available for unused sick leave | 4 | | accumulated by a teacher who first becomes a participant in | 5 | | this System on or after the effective date of this amendatory | 6 | | Act of the 97th General Assembly.
| 7 | | (7) Periods prior to February 1, 1987 served as an | 8 | | employee of the
Illinois Mathematics and Science Academy | 9 | | for which credit has not been
terminated under Section | 10 | | 15-113.9 of this Code.
| 11 | | (8) Service as a substitute teacher for work performed
| 12 | | prior to July 1, 1990.
| 13 | | (9) Service as a part-time teacher for work performed
| 14 | | prior to July 1, 1990.
| 15 | | (10) Up to 2 years of employment with Southern Illinois | 16 | | University -
Carbondale from September 1, 1959 to August | 17 | | 31, 1961, or with Governors
State University from September | 18 | | 1, 1972 to August 31, 1974, for which the
teacher has no | 19 | | credit under Article 15. To receive credit under this item
| 20 | | (10), a teacher must apply in writing to the Board and pay | 21 | | the required
contributions before May 1, 1993 and have at | 22 | | least 12 years of service
credit under this Article.
| 23 | | (b-1) A member may establish optional credit for up to 2 | 24 | | years of service
as a teacher or administrator employed by a | 25 | | private school recognized by the
Illinois State Board of | 26 | | Education, provided that the teacher (i) was certified
under |
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| 1 | | the law governing the certification of teachers at the time the | 2 | | service
was rendered, (ii) applies in writing on or after | 3 | | August 1, 2009 and on or before
August 1, 2012, (iii) supplies | 4 | | satisfactory evidence of the employment, (iv)
completes at | 5 | | least 10 years of contributing service as a teacher as defined | 6 | | in
Section 16-106, and (v) pays the contribution required in | 7 | | subsection (d-5) of
Section 16-128. The member may apply for | 8 | | credit under this subsection and pay
the required contribution | 9 | | before completing the 10 years of contributing
service required | 10 | | under item (iv), but the credit may not be used until the
item | 11 | | (iv) contributing service requirement has been met.
| 12 | | (c) The service credits specified in this Section shall be | 13 | | granted only
if: (1) such service credits are not used for | 14 | | credit in any other statutory
tax-supported public employee | 15 | | retirement system other than the federal Social
Security | 16 | | program; and (2) the member makes the required contributions as
| 17 | | specified in Section 16-128. Except as provided in subsection | 18 | | (b-1) of
this Section, the service credit shall be effective as | 19 | | of the date the
required contributions are completed.
| 20 | | Any service credits granted under this Section shall | 21 | | terminate upon
cessation of membership for any cause.
| 22 | | Credit may not be granted under this Section covering any | 23 | | period for
which an age retirement or disability retirement | 24 | | allowance has been paid.
| 25 | | (Source: P.A. 96-546, eff. 8-17-09.)
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| 1 | | (40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
| 2 | | Sec. 16-158. Contributions by State and other employing | 3 | | units.
| 4 | | (a) The State shall make contributions to the System by | 5 | | means of
appropriations from the Common School Fund and other | 6 | | State funds of amounts
which, together with other employer | 7 | | contributions, employee contributions,
investment income, and | 8 | | other income, will be sufficient to meet the cost of
| 9 | | maintaining and administering the System on a 90% funded basis | 10 | | in accordance
with actuarial recommendations.
| 11 | | The Board shall determine the amount of State contributions | 12 | | required for
each fiscal year on the basis of the actuarial | 13 | | tables and other assumptions
adopted by the Board and the | 14 | | recommendations of the actuary, using the formula
in subsection | 15 | | (b-3).
| 16 | | (a-1) Annually, on or before November 15, the Board shall | 17 | | certify to the
Governor the amount of the required State | 18 | | contribution for the coming fiscal
year. The certification | 19 | | shall include a copy of the actuarial recommendations
upon | 20 | | which it is based.
| 21 | | On or before May 1, 2004, the Board shall recalculate and | 22 | | recertify to
the Governor the amount of the required State | 23 | | contribution to the System for
State fiscal year 2005, taking | 24 | | into account the amounts appropriated to and
received by the | 25 | | System under subsection (d) of Section 7.2 of the General
| 26 | | Obligation Bond Act.
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| 1 | | On or before July 1, 2005 April 1, 2011 , the Board shall | 2 | | recalculate and recertify
to the Governor the amount of the | 3 | | required State
contribution to the System for State fiscal year | 4 | | 2006, taking into account the changes in required State | 5 | | contributions made by this amendatory Act of the 94th General | 6 | | Assembly.
| 7 | | On or before April 1, 2011 June 15, 2010 , the Board shall | 8 | | recalculate and recertify to the Governor the amount of the | 9 | | required State contribution to the System for State fiscal year | 10 | | 2011, applying the changes made by Public Act 96-889 to the | 11 | | System's assets and liabilities as of June 30, 2009 as though | 12 | | Public Act 96-889 was approved on that date. | 13 | | (b) Through State fiscal year 1995, the State contributions | 14 | | shall be
paid to the System in accordance with Section 18-7 of | 15 | | the School Code.
| 16 | | (b-1) Beginning in State fiscal year 1996, on the 15th day | 17 | | of each month,
or as soon thereafter as may be practicable, the | 18 | | Board shall submit vouchers
for payment of State contributions | 19 | | to the System, in a total monthly amount of
one-twelfth of the | 20 | | required annual State contribution certified under
subsection | 21 | | (a-1).
From the
effective date of this amendatory Act of the | 22 | | 93rd General Assembly
through June 30, 2004, the Board shall | 23 | | not submit vouchers for the
remainder of fiscal year 2004 in | 24 | | excess of the fiscal year 2004
certified contribution amount | 25 | | determined under this Section
after taking into consideration | 26 | | the transfer to the System
under subsection (a) of Section |
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| 1 | | 6z-61 of the State Finance Act.
These vouchers shall be paid by | 2 | | the State Comptroller and
Treasurer by warrants drawn on the | 3 | | funds appropriated to the System for that
fiscal year.
| 4 | | If in any month the amount remaining unexpended from all | 5 | | other appropriations
to the System for the applicable fiscal | 6 | | year (including the appropriations to
the System under Section | 7 | | 8.12 of the State Finance Act and Section 1 of the
State | 8 | | Pension Funds Continuing Appropriation Act) is less than the | 9 | | amount
lawfully vouchered under this subsection, the | 10 | | difference shall be paid from the
Common School Fund under the | 11 | | continuing appropriation authority provided in
Section 1.1 of | 12 | | the State Pension Funds Continuing Appropriation Act.
| 13 | | (b-2) Allocations from the Common School Fund apportioned | 14 | | to school
districts not coming under this System shall not be | 15 | | diminished or affected by
the provisions of this Article.
| 16 | | (b-3) For State fiscal years 2012 through 2045, the minimum | 17 | | contribution
to the System to be made by the State for each | 18 | | fiscal year shall be an amount
determined by the System to be | 19 | | sufficient to bring the total assets of the
System up to 90% of | 20 | | the total actuarial liabilities of the System by the end of
| 21 | | State fiscal year 2045. In making these determinations, the | 22 | | required State
contribution shall be calculated each year as a | 23 | | level percentage of payroll
over the years remaining to and | 24 | | including fiscal year 2045 and shall be
determined under the | 25 | | projected unit credit actuarial cost method.
| 26 | | For State fiscal years 1996 through 2005, the State |
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| 1 | | contribution to the
System, as a percentage of the applicable | 2 | | employee payroll, shall be increased
in equal annual increments | 3 | | so that by State fiscal year 2011, the State is
contributing at | 4 | | the rate required under this Section; except that in the
| 5 | | following specified State fiscal years, the State contribution | 6 | | to the System
shall not be less than the following indicated | 7 | | percentages of the applicable
employee payroll, even if the | 8 | | indicated percentage will produce a State
contribution in | 9 | | excess of the amount otherwise required under this subsection
| 10 | | and subsection (a), and notwithstanding any contrary | 11 | | certification made under
subsection (a-1) before the effective | 12 | | date of this amendatory Act of 1998:
10.02% in FY 1999;
10.77% | 13 | | in FY 2000;
11.47% in FY 2001;
12.16% in FY 2002;
12.86% in FY | 14 | | 2003; and
13.56% in FY 2004.
| 15 | | Notwithstanding any other provision of this Article, the | 16 | | total required State
contribution for State fiscal year 2006 is | 17 | | $534,627,700.
| 18 | | Notwithstanding any other provision of this Article, the | 19 | | total required State
contribution for State fiscal year 2007 is | 20 | | $738,014,500.
| 21 | | For each of State fiscal years 2008 through 2009, the State | 22 | | contribution to
the System, as a percentage of the applicable | 23 | | employee payroll, shall be
increased in equal annual increments | 24 | | from the required State contribution for State fiscal year | 25 | | 2007, so that by State fiscal year 2011, the
State is | 26 | | contributing at the rate otherwise required under this Section.
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| 1 | | Notwithstanding any other provision of this Article, the | 2 | | total required State contribution for State fiscal year 2010 is | 3 | | $2,089,268,000 and shall be made from the proceeds of bonds | 4 | | sold in fiscal year 2010 pursuant to Section 7.2 of the General | 5 | | Obligation Bond Act, less (i) the pro rata share of bond sale | 6 | | expenses determined by the System's share of total bond | 7 | | proceeds, (ii) any amounts received from the Common School Fund | 8 | | in fiscal year 2010, and (iii) any reduction in bond proceeds | 9 | | due to the issuance of discounted bonds, if applicable. | 10 | | Notwithstanding any other provision of this Article, the
| 11 | | total required State contribution for State fiscal year 2011 is
| 12 | | the amount recertified by the System on or before April 1, 2011 | 13 | | pursuant to subsection (a-1) of this Section and shall be made | 14 | | from the proceeds of bonds
sold in fiscal year 2011 pursuant to | 15 | | Section 7.2 of the General
Obligation Bond Act, less (i) the | 16 | | pro rata share of bond sale
expenses determined by the System's | 17 | | share of total bond
proceeds, (ii) any amounts received from | 18 | | the Common School Fund
in fiscal year 2011, and (iii) any | 19 | | reduction in bond proceeds
due to the issuance of discounted | 20 | | bonds, if applicable. This amount shall include, in addition to | 21 | | the amount certified by the System, an amount necessary to meet | 22 | | employer contributions required by the State as an employer | 23 | | under paragraph (e) of this Section, which may also be used by | 24 | | the System for contributions required by paragraph (a) of | 25 | | Section 16-127. | 26 | | Beginning in State fiscal year 2046, the minimum State |
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| 1 | | contribution for
each fiscal year shall be the amount needed to | 2 | | maintain the total assets of
the System at 90% of the total | 3 | | actuarial liabilities of the System.
| 4 | | Amounts received by the System pursuant to Section 25 of | 5 | | the Budget Stabilization Act or Section 8.12 of the State | 6 | | Finance Act in any fiscal year do not reduce and do not | 7 | | constitute payment of any portion of the minimum State | 8 | | contribution required under this Article in that fiscal year. | 9 | | Such amounts shall not reduce, and shall not be included in the | 10 | | calculation of, the required State contributions under this | 11 | | Article in any future year until the System has reached a | 12 | | funding ratio of at least 90%. A reference in this Article to | 13 | | the "required State contribution" or any substantially similar | 14 | | term does not include or apply to any amounts payable to the | 15 | | System under Section 25 of the Budget Stabilization Act. | 16 | | Notwithstanding any other provision of this Section, the | 17 | | required State
contribution for State fiscal year 2005 and for | 18 | | fiscal year 2008 and each fiscal year thereafter, as
calculated | 19 | | under this Section and
certified under subsection (a-1), shall | 20 | | not exceed an amount equal to (i) the
amount of the required | 21 | | State contribution that would have been calculated under
this | 22 | | Section for that fiscal year if the System had not received any | 23 | | payments
under subsection (d) of Section 7.2 of the General | 24 | | Obligation Bond Act, minus
(ii) the portion of the State's | 25 | | total debt service payments for that fiscal
year on the bonds | 26 | | issued in fiscal year 2003 for the purposes of that Section |
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| 1 | | 7.2, as determined
and certified by the Comptroller, that is | 2 | | the same as the System's portion of
the total moneys | 3 | | distributed under subsection (d) of Section 7.2 of the General
| 4 | | Obligation Bond Act. In determining this maximum for State | 5 | | fiscal years 2008 through 2010, however, the amount referred to | 6 | | in item (i) shall be increased, as a percentage of the | 7 | | applicable employee payroll, in equal increments calculated | 8 | | from the sum of the required State contribution for State | 9 | | fiscal year 2007 plus the applicable portion of the State's | 10 | | total debt service payments for fiscal year 2007 on the bonds | 11 | | issued in fiscal year 2003 for the purposes of Section 7.2 of | 12 | | the General
Obligation Bond Act, so that, by State fiscal year | 13 | | 2011, the
State is contributing at the rate otherwise required | 14 | | under this Section.
| 15 | | (c) Payment of the required State contributions and of all | 16 | | pensions,
retirement annuities, death benefits, refunds, and | 17 | | other benefits granted
under or assumed by this System, and all | 18 | | expenses in connection with the
administration and operation | 19 | | thereof, are obligations of the State.
| 20 | | If members are paid from special trust or federal funds | 21 | | which are
administered by the employing unit, whether school | 22 | | district or other
unit, the employing unit shall pay to the | 23 | | System from such
funds the full accruing retirement costs based | 24 | | upon that
service, as determined by the System. Employer | 25 | | contributions, based on
salary paid to members from federal | 26 | | funds, may be forwarded by the distributing
agency of the State |
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| 1 | | of Illinois to the System prior to allocation, in an
amount | 2 | | determined in accordance with guidelines established by such
| 3 | | agency and the System.
| 4 | | (d) Effective July 1, 1986, any employer of a teacher as | 5 | | defined in
paragraph (8) of Section 16-106 shall pay the | 6 | | employer's normal cost
of benefits based upon the teacher's | 7 | | service, in addition to
employee contributions, as determined | 8 | | by the System. Such employer
contributions shall be forwarded | 9 | | monthly in accordance with guidelines
established by the | 10 | | System.
| 11 | | However, with respect to benefits granted under Section | 12 | | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) | 13 | | of Section 16-106, the
employer's contribution shall be 12% | 14 | | (rather than 20%) of the member's
highest annual salary rate | 15 | | for each year of creditable service granted, and
the employer | 16 | | shall also pay the required employee contribution on behalf of
| 17 | | the teacher. For the purposes of Sections 16-133.4 and | 18 | | 16-133.5, a teacher
as defined in paragraph (8) of Section | 19 | | 16-106 who is serving in that capacity
while on leave of | 20 | | absence from another employer under this Article shall not
be | 21 | | considered an employee of the employer from which the teacher | 22 | | is on leave.
| 23 | | (e) Beginning July 1, 1998, every employer of a teacher
| 24 | | shall pay to the System an employer contribution computed as | 25 | | follows:
| 26 | | (1) Beginning July 1, 1998 through June 30, 1999, the |
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| 1 | | employer
contribution shall be equal to 0.3% of each | 2 | | teacher's salary.
| 3 | | (2) Beginning July 1, 1999 and thereafter, the employer
| 4 | | contribution shall be equal to 0.58% of each teacher's | 5 | | salary.
| 6 | | The school district or other employing unit may pay these | 7 | | employer
contributions out of any source of funding available | 8 | | for that purpose and
shall forward the contributions to the | 9 | | System on the schedule established
for the payment of member | 10 | | contributions.
| 11 | | These employer contributions are intended to offset a | 12 | | portion of the cost
to the System of the increases in | 13 | | retirement benefits resulting from this
amendatory Act of 1998.
| 14 | | Each employer of teachers is entitled to a credit against | 15 | | the contributions
required under this subsection (e) with | 16 | | respect to salaries paid to teachers
for the period January 1, | 17 | | 2002 through June 30, 2003, equal to the amount paid
by that | 18 | | employer under subsection (a-5) of Section 6.6 of the State | 19 | | Employees
Group Insurance Act of 1971 with respect to salaries | 20 | | paid to teachers for that
period.
| 21 | | The additional 1% employee contribution required under | 22 | | Section 16-152 by
this amendatory Act of 1998 is the | 23 | | responsibility of the teacher and not the
teacher's employer, | 24 | | unless the employer agrees, through collective bargaining
or | 25 | | otherwise, to make the contribution on behalf of the teacher.
| 26 | | If an employer is required by a contract in effect on May |
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| 1 | | 1, 1998 between the
employer and an employee organization to | 2 | | pay, on behalf of all its full-time
employees
covered by this | 3 | | Article, all mandatory employee contributions required under
| 4 | | this Article, then the employer shall be excused from paying | 5 | | the employer
contribution required under this subsection (e) | 6 | | for the balance of the term
of that contract. The employer and | 7 | | the employee organization shall jointly
certify to the System | 8 | | the existence of the contractual requirement, in such
form as | 9 | | the System may prescribe. This exclusion shall cease upon the
| 10 | | termination, extension, or renewal of the contract at any time | 11 | | after May 1,
1998.
| 12 | | (f) If the amount of a teacher's salary for any school year | 13 | | used to determine final average salary exceeds the member's | 14 | | annual full-time salary rate with the same employer for the | 15 | | previous school year by more than 6%, the teacher's employer | 16 | | shall pay to the System, in addition to all other payments | 17 | | required under this Section and in accordance with guidelines | 18 | | established by the System, the present value of the increase in | 19 | | benefits resulting from the portion of the increase in salary | 20 | | that is in excess of 6%. This present value shall be computed | 21 | | by the System on the basis of the actuarial assumptions and | 22 | | tables used in the most recent actuarial valuation of the | 23 | | System that is available at the time of the computation. If a | 24 | | teacher's salary for the 2005-2006 school year is used to | 25 | | determine final average salary under this subsection (f), then | 26 | | the changes made to this subsection (f) by Public Act 94-1057 |
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| 1 | | shall apply in calculating whether the increase in his or her | 2 | | salary is in excess of 6%. For the purposes of this Section, | 3 | | change in employment under Section 10-21.12 of the School Code | 4 | | on or after June 1, 2005 shall constitute a change in employer. | 5 | | The System may require the employer to provide any pertinent | 6 | | information or documentation.
The changes made to this | 7 | | subsection (f) by this amendatory Act of the 94th General | 8 | | Assembly apply without regard to whether the teacher was in | 9 | | service on or after its effective date.
| 10 | | Whenever it determines that a payment is or may be required | 11 | | under this subsection, the System shall calculate the amount of | 12 | | the payment and bill the employer for that amount. The bill | 13 | | shall specify the calculations used to determine the amount | 14 | | due. If the employer disputes the amount of the bill, it may, | 15 | | within 30 days after receipt of the bill, apply to the System | 16 | | in writing for a recalculation. The application must specify in | 17 | | detail the grounds of the dispute and, if the employer asserts | 18 | | that the calculation is subject to subsection (g) or (h) of | 19 | | this Section, must include an affidavit setting forth and | 20 | | attesting to all facts within the employer's knowledge that are | 21 | | pertinent to the applicability of that subsection. Upon | 22 | | receiving a timely application for recalculation, the System | 23 | | shall review the application and, if appropriate, recalculate | 24 | | the amount due.
| 25 | | The employer contributions required under this subsection | 26 | | (f) may be paid in the form of a lump sum within 90 days after |
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| 1 | | receipt of the bill. If the employer contributions are not paid | 2 | | within 90 days after receipt of the bill, then interest will be | 3 | | charged at a rate equal to the System's annual actuarially | 4 | | assumed rate of return on investment compounded annually from | 5 | | the 91st day after receipt of the bill. Payments must be | 6 | | concluded within 3 years after the employer's receipt of the | 7 | | bill.
| 8 | | (g) This subsection (g) applies only to payments made or | 9 | | salary increases given on or after June 1, 2005 but before July | 10 | | 1, 2011. The changes made by Public Act 94-1057 shall not | 11 | | require the System to refund any payments received before
July | 12 | | 31, 2006 (the effective date of Public Act 94-1057). | 13 | | When assessing payment for any amount due under subsection | 14 | | (f), the System shall exclude salary increases paid to teachers | 15 | | under contracts or collective bargaining agreements entered | 16 | | into, amended, or renewed before June 1, 2005.
| 17 | | When assessing payment for any amount due under subsection | 18 | | (f), the System shall exclude salary increases paid to a | 19 | | teacher at a time when the teacher is 10 or more years from | 20 | | retirement eligibility under Section 16-132 or 16-133.2.
| 21 | | When assessing payment for any amount due under subsection | 22 | | (f), the System shall exclude salary increases resulting from | 23 | | overload work, including summer school, when the school | 24 | | district has certified to the System, and the System has | 25 | | approved the certification, that (i) the overload work is for | 26 | | the sole purpose of classroom instruction in excess of the |
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| 1 | | standard number of classes for a full-time teacher in a school | 2 | | district during a school year and (ii) the salary increases are | 3 | | equal to or less than the rate of pay for classroom instruction | 4 | | computed on the teacher's current salary and work schedule.
| 5 | | When assessing payment for any amount due under subsection | 6 | | (f), the System shall exclude a salary increase resulting from | 7 | | a promotion (i) for which the employee is required to hold a | 8 | | certificate or supervisory endorsement issued by the State | 9 | | Teacher Certification Board that is a different certification | 10 | | or supervisory endorsement than is required for the teacher's | 11 | | previous position and (ii) to a position that has existed and | 12 | | been filled by a member for no less than one complete academic | 13 | | year and the salary increase from the promotion is an increase | 14 | | that results in an amount no greater than the lesser of the | 15 | | average salary paid for other similar positions in the district | 16 | | requiring the same certification or the amount stipulated in | 17 | | the collective bargaining agreement for a similar position | 18 | | requiring the same certification.
| 19 | | When assessing payment for any amount due under subsection | 20 | | (f), the System shall exclude any payment to the teacher from | 21 | | the State of Illinois or the State Board of Education over | 22 | | which the employer does not have discretion, notwithstanding | 23 | | that the payment is included in the computation of final | 24 | | average salary.
| 25 | | (h) When assessing payment for any amount due under | 26 | | subsection (f), the System shall exclude any salary increase |
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| 1 | | described in subsection (g) of this Section given on or after | 2 | | July 1, 2011 but before July 1, 2014 under a contract or | 3 | | collective bargaining agreement entered into, amended, or | 4 | | renewed on or after June 1, 2005 but before July 1, 2011. | 5 | | Notwithstanding any other provision of this Section, any | 6 | | payments made or salary increases given after June 30, 2014 | 7 | | shall be used in assessing payment for any amount due under | 8 | | subsection (f) of this Section.
| 9 | | (i) The System shall prepare a report and file copies of | 10 | | the report with the Governor and the General Assembly by | 11 | | January 1, 2007 that contains all of the following information: | 12 | | (1) The number of recalculations required by the | 13 | | changes made to this Section by Public Act 94-1057 for each | 14 | | employer. | 15 | | (2) The dollar amount by which each employer's | 16 | | contribution to the System was changed due to | 17 | | recalculations required by Public Act 94-1057. | 18 | | (3) The total amount the System received from each | 19 | | employer as a result of the changes made to this Section by | 20 | | Public Act 94-4. | 21 | | (4) The increase in the required State contribution | 22 | | resulting from the changes made to this Section by Public | 23 | | Act 94-1057.
| 24 | | (j) For purposes of determining the required State | 25 | | contribution to the System, the value of the System's assets | 26 | | shall be equal to the actuarial value of the System's assets, |
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| 1 | | which shall be calculated as follows: | 2 | | As of June 30, 2008, the actuarial value of the System's | 3 | | assets shall be equal to the market value of the assets as of | 4 | | that date. In determining the actuarial value of the System's | 5 | | assets for fiscal years after June 30, 2008, any actuarial | 6 | | gains or losses from investment return incurred in a fiscal | 7 | | year shall be recognized in equal annual amounts over the | 8 | | 5-year period following that fiscal year. | 9 | | (k) For purposes of determining the required State | 10 | | contribution to the system for a particular year, the actuarial | 11 | | value of assets shall be assumed to earn a rate of return equal | 12 | | to the system's actuarially assumed rate of return. | 13 | | (Source: P.A. 95-331, eff. 8-21-07; 95-950, eff. 8-29-08; | 14 | | 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 96-1511, eff. | 15 | | 1-27-11; 96-1554, eff. 3-18-11; revised 4-6-11.)
| 16 | | (40 ILCS 5/18-140)
(from Ch. 108 1/2, par. 18-140)
| 17 | | Sec. 18-140. To certify required State contributions and | 18 | | submit vouchers.
| 19 | | (a) The Board shall certify to the Governor, on or before | 20 | | November 15 of
each year through until November 15, 2011, the | 21 | | amount of the required State contribution to the System for the
| 22 | | following fiscal year and shall specifically identify the | 23 | | System's projected State normal cost for that fiscal year . The | 24 | | certification shall include a copy of the actuarial
| 25 | | recommendations upon which it is based and shall specifically |
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| 1 | | identify the System's projected State normal cost for that | 2 | | fiscal year .
| 3 | | (a-5) On or before November 1 of each year, beginning | 4 | | November 1, 2012, the Board shall submit to the State Actuary, | 5 | | the Governor, and the General Assembly a proposed certification | 6 | | of the amount of the required State contribution to the System | 7 | | for the next fiscal year, along with all of the actuarial | 8 | | assumptions, calculations, and data upon which that proposed | 9 | | certification is based. On or before January 1 of each year | 10 | | beginning January 1, 2013, the State Actuary shall issue a | 11 | | preliminary report concerning the proposed certification and | 12 | | identifying, if necessary, recommended changes in actuarial | 13 | | assumptions that the Board must consider before finalizing its | 14 | | certification of the required State contributions. | 15 | | On or before January 15, 2013 and every January 15 | 16 | | thereafter, the Board shall certify to the Governor and the | 17 | | General Assembly the amount of the required State contribution | 18 | | for the next fiscal year. The Board's certification shall | 19 | | include a copy of the actuarial recommendations upon which it | 20 | | is based and shall specifically identify the System's projected | 21 | | State normal cost for that fiscal year. The Board's | 22 | | certification must note any deviations from the State Actuary's | 23 | | recommended changes, the reason or reasons for not following | 24 | | the State Actuary's recommended changes, and the fiscal impact | 25 | | of not following the State Actuary's recommended changes on the | 26 | | required State contribution. |
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| 1 | | (a-7) On or before May 1, 2004, the Board shall recalculate | 2 | | and recertify to
the Governor the amount of the required State | 3 | | contribution to the System for
State fiscal year 2005, taking | 4 | | into account the amounts appropriated to and
received by the | 5 | | System under subsection (d) of Section 7.2 of the General
| 6 | | Obligation Bond Act.
| 7 | | On or before July 1, 2005, the Board shall recalculate and | 8 | | recertify
to the Governor the amount of the required State
| 9 | | contribution to the System for State fiscal year 2006, taking | 10 | | into account the changes in required State contributions made | 11 | | by this amendatory Act of the 94th General Assembly.
| 12 | | On or before April 1, 2011, the Board shall recalculate and | 13 | | recertify to the Governor the amount of the required State | 14 | | contribution to the System for State fiscal year 2011, applying | 15 | | the changes made by Public Act 96-889 to the System's assets | 16 | | and liabilities as of June 30, 2009 as though Public Act 96-889 | 17 | | was approved on that date. | 18 | | (b) Beginning in State fiscal year 1996, on or as soon as | 19 | | possible after
the 15th day of each month the Board shall | 20 | | submit vouchers for payment of State
contributions to the | 21 | | System, in a total monthly amount of one-twelfth of the
| 22 | | required annual State contribution certified under subsection | 23 | | (a).
From the effective date of this amendatory Act
of the 93rd | 24 | | General Assembly through June 30, 2004, the Board shall not
| 25 | | submit vouchers for the remainder of fiscal year 2004 in excess | 26 | | of the
fiscal year 2004 certified contribution amount |
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| 1 | | determined
under this Section after taking into consideration | 2 | | the transfer to the
System under subsection (c) of Section | 3 | | 6z-61 of the State Finance Act.
These
vouchers shall be paid by | 4 | | the State Comptroller and Treasurer by warrants drawn
on the | 5 | | funds appropriated to the System for that fiscal year.
| 6 | | If in any month the amount remaining unexpended from all | 7 | | other
appropriations to the System for the applicable fiscal | 8 | | year (including the
appropriations to the System under Section | 9 | | 8.12 of the State Finance Act and
Section 1 of the State | 10 | | Pension Funds Continuing Appropriation Act) is less than
the | 11 | | amount lawfully vouchered under this Section, the difference | 12 | | shall be paid
from the General Revenue Fund under the | 13 | | continuing appropriation authority
provided in Section 1.1 of | 14 | | the State Pension Funds Continuing Appropriation
Act.
| 15 | | (Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; | 16 | | 97-694, eff. 6-18-12.)
| 17 | | Section 105. Severability and inseverability. The | 18 | | provisions set forth in Sections 15, 25, and 999 of this Act, | 19 | | as well as Sections 2-134, 7-109, 14-135.08, 15-165, and 18-140 | 20 | | and subsection (a-5) of Section 16-158 of the Illinois Pension | 21 | | Code, as set forth in Section 30 of this Act, are severable | 22 | | pursuant to Section 1.31 of the Statute on Statutes, and are | 23 | | not mutually dependent upon the provisions set forth in any | 24 | | other Section of this Act. | 25 | | Section 10, as well as the other provisions of Section 30 |
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| 1 | | of this Act, are mutually dependent and inseverable. If any of | 2 | | those provision is held invalid other than as applied to a | 3 | | particular person or circumstance, then all of those provisions | 4 | | are invalid.".
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