Sen. Christine Radogno
Filed: 5/30/2012
| |||||||
| |||||||
| |||||||
1 | AMENDMENT TO HOUSE BILL 3076
| ||||||
2 | AMENDMENT NO. ______. Amend House Bill 3076, AS AMENDED, | ||||||
3 | with reference to page and line numbers of House Amendment No. | ||||||
4 | 2, as follows:
| ||||||
5 | on page 25, line 13, by changing "15-155.1, 15-155.2," to "and | ||||||
6 | 15-155.1,"; and | ||||||
7 | on page 25, line 14, by deleting "and"; and | ||||||
8 | by replacing page 125, line 21, through page 142, line 17, with | ||||||
9 | the following:
| ||||||
10 | "(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
| ||||||
11 | Sec. 15-155. Employer contributions.
| ||||||
12 | (a) Except as otherwise provided in this Section, the The | ||||||
13 | State of Illinois shall make contributions by appropriations of
| ||||||
14 | amounts which, together with the other employer contributions |
| |||||||
| |||||||
1 | from trust,
federal, and other funds, employee contributions, | ||||||
2 | income from investments,
and other income of this System, will | ||||||
3 | be sufficient to meet the cost of
maintaining and administering | ||||||
4 | the System on a 90% funded basis in accordance
with actuarial | ||||||
5 | recommendations.
| ||||||
6 | The Board shall determine the amount of State contributions | ||||||
7 | required for
each fiscal year on the basis of the actuarial | ||||||
8 | tables and other assumptions
adopted by the Board and the | ||||||
9 | recommendations of the actuary, using the formula
in subsection | ||||||
10 | (a-1).
| ||||||
11 | (a-1) Except as provided in subsection (b-5), for For State | ||||||
12 | fiscal years 2012 through 2045, the minimum contribution
to the | ||||||
13 | System to be made by the State for each fiscal year shall be an | ||||||
14 | amount
determined by the System to be sufficient to bring the | ||||||
15 | total assets of the
System up to 90% of the total actuarial | ||||||
16 | liabilities of the System by the end of
State fiscal year 2045. | ||||||
17 | In making these determinations, the required State
| ||||||
18 | contribution shall be calculated each year as a level | ||||||
19 | percentage of payroll
over the years remaining to and including | ||||||
20 | fiscal year 2045 and shall be
determined under the projected | ||||||
21 | unit credit actuarial cost method.
| ||||||
22 | For State fiscal years 1996 through 2005, the State | ||||||
23 | contribution to
the System, as a percentage of the applicable | ||||||
24 | employee payroll, shall be
increased in equal annual increments | ||||||
25 | so that by State fiscal year 2011, the
State is contributing at | ||||||
26 | the rate required under this Section.
|
| |||||||
| |||||||
1 | Notwithstanding any other provision of this Article, the | ||||||
2 | total required State
contribution for State fiscal year 2006 is | ||||||
3 | $166,641,900.
| ||||||
4 | Notwithstanding any other provision of this Article, the | ||||||
5 | total required State
contribution for State fiscal year 2007 is | ||||||
6 | $252,064,100.
| ||||||
7 | For each of State fiscal years 2008 through 2009, the State | ||||||
8 | contribution to
the System, as a percentage of the applicable | ||||||
9 | employee payroll, shall be
increased in equal annual increments | ||||||
10 | from the required State contribution for State fiscal year | ||||||
11 | 2007, so that by State fiscal year 2011, the
State is | ||||||
12 | contributing at the rate otherwise required under this Section.
| ||||||
13 | Notwithstanding any other provision of this Article, the | ||||||
14 | total required State contribution for State fiscal year 2010 is | ||||||
15 | $702,514,000 and shall be made from the State Pensions Fund and | ||||||
16 | proceeds of bonds sold in fiscal year 2010 pursuant to Section | ||||||
17 | 7.2 of the General Obligation Bond Act, less (i) the pro rata | ||||||
18 | share of bond sale expenses determined by the System's share of | ||||||
19 | total bond proceeds, (ii) any amounts received from the General | ||||||
20 | Revenue Fund in fiscal year 2010, (iii) any reduction in bond | ||||||
21 | proceeds due to the issuance of discounted bonds, if | ||||||
22 | applicable. | ||||||
23 | Notwithstanding any other provision of this Article, the
| ||||||
24 | total required State contribution for State fiscal year 2011 is
| ||||||
25 | the amount recertified by the System on or before April 1, 2011 | ||||||
26 | pursuant to Section 15-165 and shall be made from the State |
| |||||||
| |||||||
1 | Pensions Fund and
proceeds of bonds sold in fiscal year 2011 | ||||||
2 | pursuant to Section
7.2 of the General Obligation Bond Act, | ||||||
3 | less (i) the pro rata
share of bond sale expenses determined by | ||||||
4 | the System's share of
total bond proceeds, (ii) any amounts | ||||||
5 | received from the General
Revenue Fund in fiscal year 2011, and | ||||||
6 | (iii) any reduction in bond
proceeds due to the issuance of | ||||||
7 | discounted bonds, if
applicable. | ||||||
8 | Except as provided in subsection (b-5), beginning | ||||||
9 | Beginning in State fiscal year 2046, the minimum State | ||||||
10 | contribution for
each fiscal year shall be the amount needed to | ||||||
11 | maintain the total assets of
the System at 90% of the total | ||||||
12 | actuarial liabilities of the System.
| ||||||
13 | Amounts received by the System pursuant to Section 25 of | ||||||
14 | the Budget Stabilization Act or Section 8.12 of the State | ||||||
15 | Finance Act in any fiscal year do not reduce and do not | ||||||
16 | constitute payment of any portion of the minimum State | ||||||
17 | contribution required under this Article in that fiscal year. | ||||||
18 | Such amounts shall not reduce, and shall not be included in the | ||||||
19 | calculation of, the required State contributions under this | ||||||
20 | Article in any future year until the System has reached a | ||||||
21 | funding ratio of at least 90%. A reference in this Article to | ||||||
22 | the "required State contribution" or any substantially similar | ||||||
23 | term does not include or apply to any amounts payable to the | ||||||
24 | System under Section 25 of the Budget Stabilization Act. | ||||||
25 | Notwithstanding any other provision of this Section, the | ||||||
26 | required State
contribution for State fiscal year 2005 and for |
| |||||||
| |||||||
1 | fiscal year 2008 and each fiscal year thereafter, as
calculated | ||||||
2 | under this Section and
certified under Section 15-165, shall | ||||||
3 | not exceed an amount equal to (i) the
amount of the required | ||||||
4 | State contribution that would have been calculated under
this | ||||||
5 | Section for that fiscal year if the System had not received any | ||||||
6 | payments
under subsection (d) of Section 7.2 of the General | ||||||
7 | Obligation Bond Act, minus
(ii) the portion of the State's | ||||||
8 | total debt service payments for that fiscal
year on the bonds | ||||||
9 | issued in fiscal year 2003 for the purposes of that Section | ||||||
10 | 7.2, as determined
and certified by the Comptroller, that is | ||||||
11 | the same as the System's portion of
the total moneys | ||||||
12 | distributed under subsection (d) of Section 7.2 of the General
| ||||||
13 | Obligation Bond Act. In determining this maximum for State | ||||||
14 | fiscal years 2008 through 2010, however, the amount referred to | ||||||
15 | in item (i) shall be increased, as a percentage of the | ||||||
16 | applicable employee payroll, in equal increments calculated | ||||||
17 | from the sum of the required State contribution for State | ||||||
18 | fiscal year 2007 plus the applicable portion of the State's | ||||||
19 | total debt service payments for fiscal year 2007 on the bonds | ||||||
20 | issued in fiscal year 2003 for the purposes of Section 7.2 of | ||||||
21 | the General
Obligation Bond Act, so that, by State fiscal year | ||||||
22 | 2011, the
State is contributing at the rate otherwise required | ||||||
23 | under this Section.
| ||||||
24 | (a-5) On or before November 1 of each year, beginning | ||||||
25 | November 1, 2012, the Board shall submit to the State Actuary a | ||||||
26 | proposed certification of the amount of the required State |
| |||||||
| |||||||
1 | contribution to the System for the next fiscal year, along with | ||||||
2 | all of the actuarial assumptions, calculations, and data upon | ||||||
3 | which that proposed certification is based. On or before | ||||||
4 | January 1 of each year beginning January 1, 2013, the State | ||||||
5 | Actuary shall issue a preliminary report concerning the | ||||||
6 | proposed certification and identifying, if necessary, | ||||||
7 | recommended changes in actuarial assumptions that the Board | ||||||
8 | must consider before finalizing its certification of the | ||||||
9 | required State contributions. On or before January 15, 2013 and | ||||||
10 | each January 15 thereafter, the Board shall certify to the | ||||||
11 | Governor and the General Assembly the amount of the required | ||||||
12 | State contribution for the next fiscal year. The Board's | ||||||
13 | certification must note any deviations from the State Actuary's | ||||||
14 | recommended changes, the reason or reasons for not following | ||||||
15 | the State Actuary's recommended changes, and the fiscal impact | ||||||
16 | of not following the State Actuary's recommended changes on the | ||||||
17 | required State contribution. | ||||||
18 | (b) If an employee is paid from trust or federal funds, the | ||||||
19 | employer
shall pay to the Board contributions from those funds | ||||||
20 | which are
sufficient to cover the accruing normal costs on | ||||||
21 | behalf of the employee.
However, universities having employees | ||||||
22 | who are compensated out of local
auxiliary funds, income funds, | ||||||
23 | or service enterprise funds are not required
to pay such | ||||||
24 | contributions on behalf of those employees. The local auxiliary
| ||||||
25 | funds, income funds, and service enterprise funds of | ||||||
26 | universities shall not be
considered trust funds for the |
| |||||||
| |||||||
1 | purpose of this Article, but funds of alumni
associations, | ||||||
2 | foundations, and athletic associations which are affiliated | ||||||
3 | with
the universities included as employers under this Article | ||||||
4 | and other employers
which do not receive State appropriations | ||||||
5 | are considered to be trust funds for
the purpose of this | ||||||
6 | Article.
| ||||||
7 | (b-1) The City of Urbana and the City of Champaign shall | ||||||
8 | each make
employer contributions to this System for their | ||||||
9 | respective firefighter
employees who participate in this | ||||||
10 | System pursuant to subsection (h) of Section
15-107. The rate | ||||||
11 | of contributions to be made by those municipalities shall
be | ||||||
12 | determined annually by the Board on the basis of the actuarial | ||||||
13 | assumptions
adopted by the Board and the recommendations of the | ||||||
14 | actuary, and shall be
expressed as a percentage of salary for | ||||||
15 | each such employee. The Board shall
certify the rate to the | ||||||
16 | affected municipalities as soon as may be practical.
The | ||||||
17 | employer contributions required under this subsection shall be | ||||||
18 | remitted by
the municipality to the System at the same time and | ||||||
19 | in the same manner as
employee contributions.
| ||||||
20 | (b-5) If at least 50% of Tier I employees making an | ||||||
21 | election under Section 15-134.6 before June 1, 2013 choose the | ||||||
22 | option under paragraph (1) of subsection (a) of that Section, | ||||||
23 | then: | ||||||
24 | (1) In lieu of the State contributions required under | ||||||
25 | subsection (a-1), for State fiscal years 2014 through 2043 | ||||||
26 | the minimum contribution to the System to be made by the |
| |||||||
| |||||||
1 | State for each fiscal year shall be an amount determined by | ||||||
2 | the System to be equal to the sum of (1) the State's | ||||||
3 | portion of the projected normal cost for that fiscal year, | ||||||
4 | plus (2) an amount sufficient to bring the total assets of | ||||||
5 | the System up to 100% of the total actuarial liabilities of | ||||||
6 | the System by the end of
State fiscal year 2043. In making | ||||||
7 | these determinations, the required State contribution | ||||||
8 | shall be calculated each year as a level percentage of | ||||||
9 | payroll over the years remaining to and including fiscal | ||||||
10 | year 2043 and shall be determined under the projected unit | ||||||
11 | credit actuarial cost method. | ||||||
12 | (2) Beginning in State fiscal year 2044, the minimum | ||||||
13 | State contribution for each fiscal year shall be the amount | ||||||
14 | needed to maintain the total assets of the System at 100% | ||||||
15 | of the total actuarial liabilities of the System. | ||||||
16 | (b-6) If less than 50% of Tier I employees making an | ||||||
17 | election under Section 15-134.6 before June 1, 2013 choose the | ||||||
18 | option under paragraph (1) of subsection (a) of that Section, | ||||||
19 | then: | ||||||
20 | (1) Instead of the annual required contribution | ||||||
21 | otherwise specified in subsection (b-5) of this Section, | ||||||
22 | the annual required contribution to the System to be made | ||||||
23 | by the State shall be determined under subsection (a-1) of | ||||||
24 | this Section. | ||||||
25 | (2) As soon as possible after June 1, 2014, the Board | ||||||
26 | shall recertify the annual required contribution by the |
| |||||||
| |||||||
1 | State for State fiscal year 2015. | ||||||
2 | (c) Through State fiscal year 1995: The total employer | ||||||
3 | contribution shall
be apportioned among the various funds of | ||||||
4 | the State and other employers,
whether trust, federal, or other | ||||||
5 | funds, in accordance with actuarial procedures
approved by the | ||||||
6 | Board. State of Illinois contributions for employers receiving
| ||||||
7 | State appropriations for personal services shall be payable | ||||||
8 | from appropriations
made to the employers or to the System. The | ||||||
9 | contributions for Class I
community colleges covering earnings | ||||||
10 | other than those paid from trust and
federal funds, shall be | ||||||
11 | payable solely from appropriations to the Illinois
Community | ||||||
12 | College Board or the System for employer contributions.
| ||||||
13 | (d) Beginning in State fiscal year 1996, the required State | ||||||
14 | contributions
to the System shall be appropriated directly to | ||||||
15 | the System and shall be payable
through vouchers issued in | ||||||
16 | accordance with subsection (c) of Section 15-165, except as | ||||||
17 | provided in subsection (g).
| ||||||
18 | (e) The State Comptroller shall draw warrants payable to | ||||||
19 | the System upon
proper certification by the System or by the | ||||||
20 | employer in accordance with the
appropriation laws and this | ||||||
21 | Code.
| ||||||
22 | (f) Normal costs under this Section means liability for
| ||||||
23 | pensions and other benefits which accrues to the System because | ||||||
24 | of the
credits earned for service rendered by the participants | ||||||
25 | during the
fiscal year and expenses of administering the | ||||||
26 | System, but shall not
include the principal of or any |
| |||||||
| |||||||
1 | redemption premium or interest on any bonds
issued by the Board | ||||||
2 | or any expenses incurred or deposits required in
connection | ||||||
3 | therewith.
| ||||||
4 | (g) If the amount of a participant's earnings for any | ||||||
5 | academic year used to determine the final rate of earnings, | ||||||
6 | determined on a full-time equivalent basis, exceeds the amount | ||||||
7 | of his or her earnings with the same employer for the previous | ||||||
8 | academic year, determined on a full-time equivalent basis, by | ||||||
9 | more than 6%, the participant's employer shall pay to the | ||||||
10 | System, in addition to all other payments required under this | ||||||
11 | Section and in accordance with guidelines established by the | ||||||
12 | System, the present value of the increase in benefits resulting | ||||||
13 | from the portion of the increase in earnings that is in excess | ||||||
14 | of 6%. This present value shall be computed by the System on | ||||||
15 | the basis of the actuarial assumptions and tables used in the | ||||||
16 | most recent actuarial valuation of the System that is available | ||||||
17 | at the time of the computation. The System may require the | ||||||
18 | employer to provide any pertinent information or | ||||||
19 | documentation. | ||||||
20 | Whenever it determines that a payment is or may be required | ||||||
21 | under this subsection (g), the System shall calculate the | ||||||
22 | amount of the payment and bill the employer for that amount. | ||||||
23 | The bill shall specify the calculations used to determine the | ||||||
24 | amount due. If the employer disputes the amount of the bill, it | ||||||
25 | may, within 30 days after receipt of the bill, apply to the | ||||||
26 | System in writing for a recalculation. The application must |
| |||||||
| |||||||
1 | specify in detail the grounds of the dispute and, if the | ||||||
2 | employer asserts that the calculation is subject to subsection | ||||||
3 | (h) or (i) of this Section, must include an affidavit setting | ||||||
4 | forth and attesting to all facts within the employer's | ||||||
5 | knowledge that are pertinent to the applicability of subsection | ||||||
6 | (h) or (i). Upon receiving a timely application for | ||||||
7 | recalculation, the System shall review the application and, if | ||||||
8 | appropriate, recalculate the amount due.
| ||||||
9 | The employer contributions required under this subsection | ||||||
10 | (g) (f) may be paid in the form of a lump sum within 90 days | ||||||
11 | after receipt of the bill. If the employer contributions are | ||||||
12 | not paid within 90 days after receipt of the bill, then | ||||||
13 | interest will be charged at a rate equal to the System's annual | ||||||
14 | actuarially assumed rate of return on investment compounded | ||||||
15 | annually from the 91st day after receipt of the bill. Payments | ||||||
16 | must be concluded within 3 years after the employer's receipt | ||||||
17 | of the bill. | ||||||
18 | (h) This subsection (h) applies only to payments made or | ||||||
19 | salary increases given on or after June 1, 2005 but before July | ||||||
20 | 1, 2011. The changes made by Public Act 94-1057 shall not | ||||||
21 | require the System to refund any payments received before July | ||||||
22 | 31, 2006 (the effective date of Public Act 94-1057). | ||||||
23 | When assessing payment for any amount due under subsection | ||||||
24 | (g), the System shall exclude earnings increases paid to | ||||||
25 | participants under contracts or collective bargaining | ||||||
26 | agreements entered into, amended, or renewed before June 1, |
| |||||||
| |||||||
1 | 2005.
| ||||||
2 | When assessing payment for any amount due under subsection | ||||||
3 | (g), the System shall exclude earnings increases paid to a | ||||||
4 | participant at a time when the participant is 10 or more years | ||||||
5 | from retirement eligibility under Section 15-135.
| ||||||
6 | When assessing payment for any amount due under subsection | ||||||
7 | (g), the System shall exclude earnings increases resulting from | ||||||
8 | overload work, including a contract for summer teaching, or | ||||||
9 | overtime when the employer has certified to the System, and the | ||||||
10 | System has approved the certification, that: (i) in the case of | ||||||
11 | overloads (A) the overload work is for the sole purpose of | ||||||
12 | academic instruction in excess of the standard number of | ||||||
13 | instruction hours for a full-time employee occurring during the | ||||||
14 | academic year that the overload is paid and (B) the earnings | ||||||
15 | increases are equal to or less than the rate of pay for | ||||||
16 | academic instruction computed using the participant's current | ||||||
17 | salary rate and work schedule; and (ii) in the case of | ||||||
18 | overtime, the overtime was necessary for the educational | ||||||
19 | mission. | ||||||
20 | When assessing payment for any amount due under subsection | ||||||
21 | (g), the System shall exclude any earnings increase resulting | ||||||
22 | from (i) a promotion for which the employee moves from one | ||||||
23 | classification to a higher classification under the State | ||||||
24 | Universities Civil Service System, (ii) a promotion in academic | ||||||
25 | rank for a tenured or tenure-track faculty position, or (iii) a | ||||||
26 | promotion that the Illinois Community College Board has |
| |||||||
| |||||||
1 | recommended in accordance with subsection (k) of this Section. | ||||||
2 | These earnings increases shall be excluded only if the | ||||||
3 | promotion is to a position that has existed and been filled by | ||||||
4 | a member for no less than one complete academic year and the | ||||||
5 | earnings increase as a result of the promotion is an increase | ||||||
6 | that results in an amount no greater than the average salary | ||||||
7 | paid for other similar positions. | ||||||
8 | (i) When assessing payment for any amount due under | ||||||
9 | subsection (g), the System shall exclude any salary increase | ||||||
10 | described in subsection (h) of this Section given on or after | ||||||
11 | July 1, 2011 but before July 1, 2014 under a contract or | ||||||
12 | collective bargaining agreement entered into, amended, or | ||||||
13 | renewed on or after June 1, 2005 but before July 1, 2011. | ||||||
14 | Notwithstanding any other provision of this Section, any | ||||||
15 | payments made or salary increases given after June 30, 2014 | ||||||
16 | shall be used in assessing payment for any amount due under | ||||||
17 | subsection (g) of this Section.
| ||||||
18 | (j) The System shall prepare a report and file copies of | ||||||
19 | the report with the Governor and the General Assembly by | ||||||
20 | January 1, 2007 that contains all of the following information: | ||||||
21 | (1) The number of recalculations required by the | ||||||
22 | changes made to this Section by Public Act 94-1057 for each | ||||||
23 | employer. | ||||||
24 | (2) The dollar amount by which each employer's | ||||||
25 | contribution to the System was changed due to | ||||||
26 | recalculations required by Public Act 94-1057. |
| |||||||
| |||||||
1 | (3) The total amount the System received from each | ||||||
2 | employer as a result of the changes made to this Section by | ||||||
3 | Public Act 94-4. | ||||||
4 | (4) The increase in the required State contribution | ||||||
5 | resulting from the changes made to this Section by Public | ||||||
6 | Act 94-1057. | ||||||
7 | (k) The Illinois Community College Board shall adopt rules | ||||||
8 | for recommending lists of promotional positions submitted to | ||||||
9 | the Board by community colleges and for reviewing the | ||||||
10 | promotional lists on an annual basis. When recommending | ||||||
11 | promotional lists, the Board shall consider the similarity of | ||||||
12 | the positions submitted to those positions recognized for State | ||||||
13 | universities by the State Universities Civil Service System. | ||||||
14 | The Illinois Community College Board shall file a copy of its | ||||||
15 | findings with the System. The System shall consider the | ||||||
16 | findings of the Illinois Community College Board when making | ||||||
17 | determinations under this Section. The System shall not exclude | ||||||
18 | any earnings increases resulting from a promotion when the | ||||||
19 | promotion was not submitted by a community college. Nothing in | ||||||
20 | this subsection (k) shall require any community college to | ||||||
21 | submit any information to the Community College Board.
| ||||||
22 | (l) For purposes of determining the required State | ||||||
23 | contribution to the System, the value of the System's assets | ||||||
24 | shall be equal to the actuarial value of the System's assets, | ||||||
25 | which shall be calculated as follows: | ||||||
26 | As of June 30, 2008, the actuarial value of the System's |
| |||||||
| |||||||
1 | assets shall be equal to the market value of the assets as of | ||||||
2 | that date. In determining the actuarial value of the System's | ||||||
3 | assets for fiscal years after June 30, 2008, any actuarial | ||||||
4 | gains or losses from investment return incurred in a fiscal | ||||||
5 | year shall be recognized in equal annual amounts over the | ||||||
6 | 5-year period following that fiscal year. | ||||||
7 | (m) For purposes of determining the required State | ||||||
8 | contribution to the system for a particular year, the actuarial | ||||||
9 | value of assets shall be assumed to earn a rate of return equal | ||||||
10 | to the system's actuarially assumed rate of return. | ||||||
11 | (Source: P.A. 95-331, eff. 8-21-07; 95-950, eff. 8-29-08; | ||||||
12 | 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 96-1511, eff. | ||||||
13 | 1-27-11; 96-1554, eff. 3-18-11; revised 4-6-11.)"; and
| ||||||
14 | by deleting page 144, line 4, through page 145, line 22; and | ||||||
15 | by replacing page 180, line 25, through page 201, line 20, with | ||||||
16 | the following:
| ||||||
17 | "(40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
| ||||||
18 | Sec. 16-158. Contributions by State and other employing | ||||||
19 | units.
| ||||||
20 | (a) The State shall make contributions to the System by | ||||||
21 | means of
appropriations from the Common School Fund and other | ||||||
22 | State funds of amounts
which, together with other employer | ||||||
23 | contributions, employee contributions,
investment income, and |
| |||||||
| |||||||
1 | other income, will be sufficient to meet the cost of
| ||||||
2 | maintaining and administering the System on a 90% funded basis | ||||||
3 | in accordance
with actuarial recommendations.
| ||||||
4 | The Board shall determine the amount of State contributions | ||||||
5 | required for
each fiscal year on the basis of the actuarial | ||||||
6 | tables and other assumptions
adopted by the Board and the | ||||||
7 | recommendations of the actuary, using the formula
in subsection | ||||||
8 | (b-3).
| ||||||
9 | (a-1) Annually, on or before November 15 until November 15, | ||||||
10 | 2011 , the Board shall certify to the
Governor the amount of the | ||||||
11 | required State contribution for the coming fiscal
year. The | ||||||
12 | certification under this subsection (a-1) shall include a copy | ||||||
13 | of the actuarial recommendations
upon which it is based.
| ||||||
14 | On or before May 1, 2004, the Board shall recalculate and | ||||||
15 | recertify to
the Governor the amount of the required State | ||||||
16 | contribution to the System for
State fiscal year 2005, taking | ||||||
17 | into account the amounts appropriated to and
received by the | ||||||
18 | System under subsection (d) of Section 7.2 of the General
| ||||||
19 | Obligation Bond Act.
| ||||||
20 | On or before July 1, 2005 April 1, 2011 , the Board shall | ||||||
21 | recalculate and recertify
to the Governor the amount of the | ||||||
22 | required State
contribution to the System for State fiscal year | ||||||
23 | 2006, taking into account the changes in required State | ||||||
24 | contributions made by this amendatory Act of the 94th General | ||||||
25 | Assembly.
| ||||||
26 | On or before April 1, 2011 June 15, 2010 , the Board shall |
| |||||||
| |||||||
1 | recalculate and recertify to the Governor the amount of the | ||||||
2 | required State contribution to the System for State fiscal year | ||||||
3 | 2011, applying the changes made by Public Act 96-889 to the | ||||||
4 | System's assets and liabilities as of June 30, 2009 as though | ||||||
5 | Public Act 96-889 was approved on that date. | ||||||
6 | (a-5) On or before November 1 of each year, beginning
| ||||||
7 | November 1, 2012, the Board shall submit to the State Actuary,
| ||||||
8 | the Governor, and the General Assembly a proposed certification
| ||||||
9 | of the amount of the required State contribution to the System
| ||||||
10 | for the next fiscal year, along with all of the actuarial
| ||||||
11 | assumptions, calculations, and data upon which that proposed
| ||||||
12 | certification is based. On or before January 1 of each year,
| ||||||
13 | beginning January 1, 2013, the State Actuary shall issue a
| ||||||
14 | preliminary report concerning the proposed certification and
| ||||||
15 | identifying, if necessary, recommended changes in actuarial
| ||||||
16 | assumptions that the Board must consider before finalizing its
| ||||||
17 | certification of the required State contributions. On or before
| ||||||
18 | January 15, 2013 and each January 15 thereafter, the Board
| ||||||
19 | shall certify to the Governor and the General Assembly the
| ||||||
20 | amount of the required State contribution for the next fiscal
| ||||||
21 | year. The Board's certification must note any deviations from
| ||||||
22 | the State Actuary's recommended changes, the reason or reasons
| ||||||
23 | for not following the State Actuary's recommended changes, and
| ||||||
24 | the fiscal impact of not following the State Actuary's
| ||||||
25 | recommended changes on the required State contribution. | ||||||
26 | (b) Through State fiscal year 1995, the State contributions |
| |||||||
| |||||||
1 | shall be
paid to the System in accordance with Section 18-7 of | ||||||
2 | the School Code.
| ||||||
3 | (b-1) Beginning in State fiscal year 1996, on the 15th day | ||||||
4 | of each month,
or as soon thereafter as may be practicable, the | ||||||
5 | Board shall submit vouchers
for payment of State contributions | ||||||
6 | to the System, in a total monthly amount of
one-twelfth of the | ||||||
7 | required annual State contribution certified under
subsection | ||||||
8 | (a-1).
From the
effective date of this amendatory Act of the | ||||||
9 | 93rd General Assembly
through June 30, 2004, the Board shall | ||||||
10 | not submit vouchers for the
remainder of fiscal year 2004 in | ||||||
11 | excess of the fiscal year 2004
certified contribution amount | ||||||
12 | determined under this Section
after taking into consideration | ||||||
13 | the transfer to the System
under subsection (a) of Section | ||||||
14 | 6z-61 of the State Finance Act.
These vouchers shall be paid by | ||||||
15 | the State Comptroller and
Treasurer by warrants drawn on the | ||||||
16 | funds appropriated to the System for that
fiscal year.
| ||||||
17 | If in any month the amount remaining unexpended from all | ||||||
18 | other appropriations
to the System for the applicable fiscal | ||||||
19 | year (including the appropriations to
the System under Section | ||||||
20 | 8.12 of the State Finance Act and Section 1 of the
State | ||||||
21 | Pension Funds Continuing Appropriation Act) is less than the | ||||||
22 | amount
lawfully vouchered under this subsection, the | ||||||
23 | difference shall be paid from the
Common School Fund under the | ||||||
24 | continuing appropriation authority provided in
Section 1.1 of | ||||||
25 | the State Pension Funds Continuing Appropriation Act.
| ||||||
26 | (b-2) Allocations from the Common School Fund apportioned |
| |||||||
| |||||||
1 | to school
districts not coming under this System shall not be | ||||||
2 | diminished or affected by
the provisions of this Article.
| ||||||
3 | (b-3) For State fiscal years 2012 through 2045, the minimum | ||||||
4 | contribution
to the System to be made by the State for each | ||||||
5 | fiscal year shall be an amount
determined by the System to be | ||||||
6 | sufficient to bring the total assets of the
System up to 90% of | ||||||
7 | the total actuarial liabilities of the System by the end of
| ||||||
8 | State fiscal year 2045. In making these determinations, the | ||||||
9 | required State
contribution shall be calculated each year as a | ||||||
10 | level percentage of payroll
over the years remaining to and | ||||||
11 | including fiscal year 2045 and shall be
determined under the | ||||||
12 | projected unit credit actuarial cost method.
| ||||||
13 | For State fiscal years 1996 through 2005, the State | ||||||
14 | contribution to the
System, as a percentage of the applicable | ||||||
15 | employee payroll, shall be increased
in equal annual increments | ||||||
16 | so that by State fiscal year 2011, the State is
contributing at | ||||||
17 | the rate required under this Section; except that in the
| ||||||
18 | following specified State fiscal years, the State contribution | ||||||
19 | to the System
shall not be less than the following indicated | ||||||
20 | percentages of the applicable
employee payroll, even if the | ||||||
21 | indicated percentage will produce a State
contribution in | ||||||
22 | excess of the amount otherwise required under this subsection
| ||||||
23 | and subsection (a), and notwithstanding any contrary | ||||||
24 | certification made under
subsection (a-1) before the effective | ||||||
25 | date of this amendatory Act of 1998:
10.02% in FY 1999;
10.77% | ||||||
26 | in FY 2000;
11.47% in FY 2001;
12.16% in FY 2002;
12.86% in FY |
| |||||||
| |||||||
1 | 2003; and
13.56% in FY 2004.
| ||||||
2 | Notwithstanding any other provision of this Article, the | ||||||
3 | total required State
contribution for State fiscal year 2006 is | ||||||
4 | $534,627,700.
| ||||||
5 | Notwithstanding any other provision of this Article, the | ||||||
6 | total required State
contribution for State fiscal year 2007 is | ||||||
7 | $738,014,500.
| ||||||
8 | For each of State fiscal years 2008 through 2009, the State | ||||||
9 | contribution to
the System, as a percentage of the applicable | ||||||
10 | employee payroll, shall be
increased in equal annual increments | ||||||
11 | from the required State contribution for State fiscal year | ||||||
12 | 2007, so that by State fiscal year 2011, the
State is | ||||||
13 | contributing at the rate otherwise required under this Section.
| ||||||
14 | Notwithstanding any other provision of this Article, the | ||||||
15 | total required State contribution for State fiscal year 2010 is | ||||||
16 | $2,089,268,000 and shall be made from the proceeds of bonds | ||||||
17 | sold in fiscal year 2010 pursuant to Section 7.2 of the General | ||||||
18 | Obligation Bond Act, less (i) the pro rata share of bond sale | ||||||
19 | expenses determined by the System's share of total bond | ||||||
20 | proceeds, (ii) any amounts received from the Common School Fund | ||||||
21 | in fiscal year 2010, and (iii) any reduction in bond proceeds | ||||||
22 | due to the issuance of discounted bonds, if applicable. | ||||||
23 | Notwithstanding any other provision of this Article, the
| ||||||
24 | total required State contribution for State fiscal year 2011 is
| ||||||
25 | the amount recertified by the System on or before April 1, 2011 | ||||||
26 | pursuant to subsection (a-1) of this Section and shall be made |
| |||||||
| |||||||
1 | from the proceeds of bonds
sold in fiscal year 2011 pursuant to | ||||||
2 | Section 7.2 of the General
Obligation Bond Act, less (i) the | ||||||
3 | pro rata share of bond sale
expenses determined by the System's | ||||||
4 | share of total bond
proceeds, (ii) any amounts received from | ||||||
5 | the Common School Fund
in fiscal year 2011, and (iii) any | ||||||
6 | reduction in bond proceeds
due to the issuance of discounted | ||||||
7 | bonds, if applicable. This amount shall include, in addition to | ||||||
8 | the amount certified by the System, an amount necessary to meet | ||||||
9 | employer contributions required by the State as an employer | ||||||
10 | under paragraph (e) of this Section, which may also be used by | ||||||
11 | the System for contributions required by paragraph (a) of | ||||||
12 | Section 16-127. | ||||||
13 | Beginning in State fiscal year 2046, the minimum State | ||||||
14 | contribution for
each fiscal year shall be the amount needed to | ||||||
15 | maintain the total assets of
the System at 90% of the total | ||||||
16 | actuarial liabilities of the System.
| ||||||
17 | Amounts received by the System pursuant to Section 25 of | ||||||
18 | the Budget Stabilization Act or Section 8.12 of the State | ||||||
19 | Finance Act in any fiscal year do not reduce and do not | ||||||
20 | constitute payment of any portion of the minimum State | ||||||
21 | contribution required under this Article in that fiscal year. | ||||||
22 | Such amounts shall not reduce, and shall not be included in the | ||||||
23 | calculation of, the required State contributions under this | ||||||
24 | Article in any future year until the System has reached a | ||||||
25 | funding ratio of at least 90%. A reference in this Article to | ||||||
26 | the "required State contribution" or any substantially similar |
| |||||||
| |||||||
1 | term does not include or apply to any amounts payable to the | ||||||
2 | System under Section 25 of the Budget Stabilization Act. | ||||||
3 | Notwithstanding any other provision of this Section, the | ||||||
4 | required State
contribution for State fiscal year 2005 and for | ||||||
5 | fiscal year 2008 and each fiscal year thereafter, as
calculated | ||||||
6 | under this Section and
certified under subsection (a-1), shall | ||||||
7 | not exceed an amount equal to (i) the
amount of the required | ||||||
8 | State contribution that would have been calculated under
this | ||||||
9 | Section for that fiscal year if the System had not received any | ||||||
10 | payments
under subsection (d) of Section 7.2 of the General | ||||||
11 | Obligation Bond Act, minus
(ii) the portion of the State's | ||||||
12 | total debt service payments for that fiscal
year on the bonds | ||||||
13 | issued in fiscal year 2003 for the purposes of that Section | ||||||
14 | 7.2, as determined
and certified by the Comptroller, that is | ||||||
15 | the same as the System's portion of
the total moneys | ||||||
16 | distributed under subsection (d) of Section 7.2 of the General
| ||||||
17 | Obligation Bond Act. In determining this maximum for State | ||||||
18 | fiscal years 2008 through 2010, however, the amount referred to | ||||||
19 | in item (i) shall be increased, as a percentage of the | ||||||
20 | applicable employee payroll, in equal increments calculated | ||||||
21 | from the sum of the required State contribution for State | ||||||
22 | fiscal year 2007 plus the applicable portion of the State's | ||||||
23 | total debt service payments for fiscal year 2007 on the bonds | ||||||
24 | issued in fiscal year 2003 for the purposes of Section 7.2 of | ||||||
25 | the General
Obligation Bond Act, so that, by State fiscal year | ||||||
26 | 2011, the
State is contributing at the rate otherwise required |
| |||||||
| |||||||
1 | under this Section.
| ||||||
2 | (c) Payment of the required State contributions and of all | ||||||
3 | pensions,
retirement annuities, death benefits, refunds, and | ||||||
4 | other benefits granted
under or assumed by this System, and all | ||||||
5 | expenses in connection with the
administration and operation | ||||||
6 | thereof, are obligations of the State.
| ||||||
7 | If members are paid from special trust or federal funds | ||||||
8 | which are
administered by the employing unit, whether school | ||||||
9 | district or other
unit, the employing unit shall pay to the | ||||||
10 | System from such
funds the full accruing retirement costs based | ||||||
11 | upon that
service, as determined by the System. Employer | ||||||
12 | contributions, based on
salary paid to members from federal | ||||||
13 | funds, may be forwarded by the distributing
agency of the State | ||||||
14 | of Illinois to the System prior to allocation, in an
amount | ||||||
15 | determined in accordance with guidelines established by such
| ||||||
16 | agency and the System.
| ||||||
17 | (d) Effective July 1, 1986, any employer of a teacher as | ||||||
18 | defined in
paragraph (8) of Section 16-106 shall pay the | ||||||
19 | employer's normal cost
of benefits based upon the teacher's | ||||||
20 | service, in addition to
employee contributions, as determined | ||||||
21 | by the System. Such employer
contributions shall be forwarded | ||||||
22 | monthly in accordance with guidelines
established by the | ||||||
23 | System.
| ||||||
24 | However, with respect to benefits granted under Section | ||||||
25 | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) | ||||||
26 | of Section 16-106, the
employer's contribution shall be 12% |
| |||||||
| |||||||
1 | (rather than 20%) of the member's
highest annual salary rate | ||||||
2 | for each year of creditable service granted, and
the employer | ||||||
3 | shall also pay the required employee contribution on behalf of
| ||||||
4 | the teacher. For the purposes of Sections 16-133.4 and | ||||||
5 | 16-133.5, a teacher
as defined in paragraph (8) of Section | ||||||
6 | 16-106 who is serving in that capacity
while on leave of | ||||||
7 | absence from another employer under this Article shall not
be | ||||||
8 | considered an employee of the employer from which the teacher | ||||||
9 | is on leave.
| ||||||
10 | (e) Beginning July 1, 1998, every employer of a teacher
| ||||||
11 | shall pay to the System an employer contribution computed as | ||||||
12 | follows:
| ||||||
13 | (1) Beginning July 1, 1998 through June 30, 1999, the | ||||||
14 | employer
contribution shall be equal to 0.3% of each | ||||||
15 | teacher's salary.
| ||||||
16 | (2) Beginning July 1, 1999 and thereafter, the employer
| ||||||
17 | contribution shall be equal to 0.58% of each teacher's | ||||||
18 | salary.
| ||||||
19 | The school district or other employing unit may pay these | ||||||
20 | employer
contributions out of any source of funding available | ||||||
21 | for that purpose and
shall forward the contributions to the | ||||||
22 | System on the schedule established
for the payment of member | ||||||
23 | contributions.
| ||||||
24 | These employer contributions are intended to offset a | ||||||
25 | portion of the cost
to the System of the increases in | ||||||
26 | retirement benefits resulting from this
amendatory Act of 1998.
|
| |||||||
| |||||||
1 | Each employer of teachers is entitled to a credit against | ||||||
2 | the contributions
required under this subsection (e) with | ||||||
3 | respect to salaries paid to teachers
for the period January 1, | ||||||
4 | 2002 through June 30, 2003, equal to the amount paid
by that | ||||||
5 | employer under subsection (a-5) of Section 6.6 of the State | ||||||
6 | Employees
Group Insurance Act of 1971 with respect to salaries | ||||||
7 | paid to teachers for that
period.
| ||||||
8 | The additional 1% employee contribution required under | ||||||
9 | Section 16-152 by
this amendatory Act of 1998 is the | ||||||
10 | responsibility of the teacher and not the
teacher's employer, | ||||||
11 | unless the employer agrees, through collective bargaining
or | ||||||
12 | otherwise, to make the contribution on behalf of the teacher.
| ||||||
13 | If an employer is required by a contract in effect on May | ||||||
14 | 1, 1998 between the
employer and an employee organization to | ||||||
15 | pay, on behalf of all its full-time
employees
covered by this | ||||||
16 | Article, all mandatory employee contributions required under
| ||||||
17 | this Article, then the employer shall be excused from paying | ||||||
18 | the employer
contribution required under this subsection (e) | ||||||
19 | for the balance of the term
of that contract. The employer and | ||||||
20 | the employee organization shall jointly
certify to the System | ||||||
21 | the existence of the contractual requirement, in such
form as | ||||||
22 | the System may prescribe. This exclusion shall cease upon the
| ||||||
23 | termination, extension, or renewal of the contract at any time | ||||||
24 | after May 1,
1998.
| ||||||
25 | (f) If the amount of a teacher's salary for any school year | ||||||
26 | used to determine final average salary exceeds the member's |
| |||||||
| |||||||
1 | annual full-time salary rate with the same employer for the | ||||||
2 | previous school year by more than 6%, the teacher's employer | ||||||
3 | shall pay to the System, in addition to all other payments | ||||||
4 | required under this Section and in accordance with guidelines | ||||||
5 | established by the System, the present value of the increase in | ||||||
6 | benefits resulting from the portion of the increase in salary | ||||||
7 | that is in excess of 6%. This present value shall be computed | ||||||
8 | by the System on the basis of the actuarial assumptions and | ||||||
9 | tables used in the most recent actuarial valuation of the | ||||||
10 | System that is available at the time of the computation. If a | ||||||
11 | teacher's salary for the 2005-2006 school year is used to | ||||||
12 | determine final average salary under this subsection (f), then | ||||||
13 | the changes made to this subsection (f) by Public Act 94-1057 | ||||||
14 | shall apply in calculating whether the increase in his or her | ||||||
15 | salary is in excess of 6%. For the purposes of this Section, | ||||||
16 | change in employment under Section 10-21.12 of the School Code | ||||||
17 | on or after June 1, 2005 shall constitute a change in employer. | ||||||
18 | The System may require the employer to provide any pertinent | ||||||
19 | information or documentation.
The changes made to this | ||||||
20 | subsection (f) by this amendatory Act of the 94th General | ||||||
21 | Assembly apply without regard to whether the teacher was in | ||||||
22 | service on or after its effective date.
| ||||||
23 | Whenever it determines that a payment is or may be required | ||||||
24 | under this subsection, the System shall calculate the amount of | ||||||
25 | the payment and bill the employer for that amount. The bill | ||||||
26 | shall specify the calculations used to determine the amount |
| |||||||
| |||||||
1 | due. If the employer disputes the amount of the bill, it may, | ||||||
2 | within 30 days after receipt of the bill, apply to the System | ||||||
3 | in writing for a recalculation. The application must specify in | ||||||
4 | detail the grounds of the dispute and, if the employer asserts | ||||||
5 | that the calculation is subject to subsection (g) or (h) of | ||||||
6 | this Section, must include an affidavit setting forth and | ||||||
7 | attesting to all facts within the employer's knowledge that are | ||||||
8 | pertinent to the applicability of that subsection. Upon | ||||||
9 | receiving a timely application for recalculation, the System | ||||||
10 | shall review the application and, if appropriate, recalculate | ||||||
11 | the amount due.
| ||||||
12 | The employer contributions required under this subsection | ||||||
13 | (f) may be paid in the form of a lump sum within 90 days after | ||||||
14 | receipt of the bill. If the employer contributions are not paid | ||||||
15 | within 90 days after receipt of the bill, then interest will be | ||||||
16 | charged at a rate equal to the System's annual actuarially | ||||||
17 | assumed rate of return on investment compounded annually from | ||||||
18 | the 91st day after receipt of the bill. Payments must be | ||||||
19 | concluded within 3 years after the employer's receipt of the | ||||||
20 | bill.
| ||||||
21 | (g) This subsection (g) applies only to payments made or | ||||||
22 | salary increases given on or after June 1, 2005 but before July | ||||||
23 | 1, 2011. The changes made by Public Act 94-1057 shall not | ||||||
24 | require the System to refund any payments received before
July | ||||||
25 | 31, 2006 (the effective date of Public Act 94-1057). | ||||||
26 | When assessing payment for any amount due under subsection |
| |||||||
| |||||||
1 | (f), the System shall exclude salary increases paid to teachers | ||||||
2 | under contracts or collective bargaining agreements entered | ||||||
3 | into, amended, or renewed before June 1, 2005.
| ||||||
4 | When assessing payment for any amount due under subsection | ||||||
5 | (f), the System shall exclude salary increases paid to a | ||||||
6 | teacher at a time when the teacher is 10 or more years from | ||||||
7 | retirement eligibility under Section 16-132 or 16-133.2.
| ||||||
8 | When assessing payment for any amount due under subsection | ||||||
9 | (f), the System shall exclude salary increases resulting from | ||||||
10 | overload work, including summer school, when the school | ||||||
11 | district has certified to the System, and the System has | ||||||
12 | approved the certification, that (i) the overload work is for | ||||||
13 | the sole purpose of classroom instruction in excess of the | ||||||
14 | standard number of classes for a full-time teacher in a school | ||||||
15 | district during a school year and (ii) the salary increases are | ||||||
16 | equal to or less than the rate of pay for classroom instruction | ||||||
17 | computed on the teacher's current salary and work schedule.
| ||||||
18 | When assessing payment for any amount due under subsection | ||||||
19 | (f), the System shall exclude a salary increase resulting from | ||||||
20 | a promotion (i) for which the employee is required to hold a | ||||||
21 | certificate or supervisory endorsement issued by the State | ||||||
22 | Teacher Certification Board that is a different certification | ||||||
23 | or supervisory endorsement than is required for the teacher's | ||||||
24 | previous position and (ii) to a position that has existed and | ||||||
25 | been filled by a member for no less than one complete academic | ||||||
26 | year and the salary increase from the promotion is an increase |
| |||||||
| |||||||
1 | that results in an amount no greater than the lesser of the | ||||||
2 | average salary paid for other similar positions in the district | ||||||
3 | requiring the same certification or the amount stipulated in | ||||||
4 | the collective bargaining agreement for a similar position | ||||||
5 | requiring the same certification.
| ||||||
6 | When assessing payment for any amount due under subsection | ||||||
7 | (f), the System shall exclude any payment to the teacher from | ||||||
8 | the State of Illinois or the State Board of Education over | ||||||
9 | which the employer does not have discretion, notwithstanding | ||||||
10 | that the payment is included in the computation of final | ||||||
11 | average salary.
| ||||||
12 | (h) When assessing payment for any amount due under | ||||||
13 | subsection (f), the System shall exclude any salary increase | ||||||
14 | described in subsection (g) of this Section given on or after | ||||||
15 | July 1, 2011 but before July 1, 2014 under a contract or | ||||||
16 | collective bargaining agreement entered into, amended, or | ||||||
17 | renewed on or after June 1, 2005 but before July 1, 2011. | ||||||
18 | Notwithstanding any other provision of this Section, any | ||||||
19 | payments made or salary increases given after June 30, 2014 | ||||||
20 | shall be used in assessing payment for any amount due under | ||||||
21 | subsection (f) of this Section.
| ||||||
22 | (i) The System shall prepare a report and file copies of | ||||||
23 | the report with the Governor and the General Assembly by | ||||||
24 | January 1, 2007 that contains all of the following information: | ||||||
25 | (1) The number of recalculations required by the | ||||||
26 | changes made to this Section by Public Act 94-1057 for each |
| |||||||
| |||||||
1 | employer. | ||||||
2 | (2) The dollar amount by which each employer's | ||||||
3 | contribution to the System was changed due to | ||||||
4 | recalculations required by Public Act 94-1057. | ||||||
5 | (3) The total amount the System received from each | ||||||
6 | employer as a result of the changes made to this Section by | ||||||
7 | Public Act 94-4. | ||||||
8 | (4) The increase in the required State contribution | ||||||
9 | resulting from the changes made to this Section by Public | ||||||
10 | Act 94-1057.
| ||||||
11 | (j) For purposes of determining the required State | ||||||
12 | contribution to the System, the value of the System's assets | ||||||
13 | shall be equal to the actuarial value of the System's assets, | ||||||
14 | which shall be calculated as follows: | ||||||
15 | As of June 30, 2008, the actuarial value of the System's | ||||||
16 | assets shall be equal to the market value of the assets as of | ||||||
17 | that date. In determining the actuarial value of the System's | ||||||
18 | assets for fiscal years after June 30, 2008, any actuarial | ||||||
19 | gains or losses from investment return incurred in a fiscal | ||||||
20 | year shall be recognized in equal annual amounts over the | ||||||
21 | 5-year period following that fiscal year. | ||||||
22 | (k) For purposes of determining the required State | ||||||
23 | contribution to the system for a particular year, the actuarial | ||||||
24 | value of assets shall be assumed to earn a rate of return equal | ||||||
25 | to the system's actuarially assumed rate of return. | ||||||
26 | (Source: P.A. 95-331, eff. 8-21-07; 95-950, eff. 8-29-08; |
| |||||||
| |||||||
1 | 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 96-1511, eff. | ||||||
2 | 1-27-11; 96-1554, eff. 3-18-11; revised 4-6-11.)".
|