Full Text of HB4320 102nd General Assembly
HB4320eng 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning public employee benefits.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Pension Code is amended by | 5 | | changing Section 15-155 as follows:
| 6 | | (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
| 7 | | Sec. 15-155. Employer contributions.
| 8 | | (a) The State of Illinois shall make contributions by | 9 | | appropriations of
amounts which, together with the other | 10 | | employer contributions from trust,
federal, and other funds, | 11 | | employee contributions, income from investments,
and other | 12 | | income of this System, will be sufficient to meet the cost of
| 13 | | maintaining and administering the System on a 90% funded basis | 14 | | in accordance
with actuarial recommendations.
| 15 | | The Board shall determine the amount of State | 16 | | contributions required for
each fiscal year on the basis of | 17 | | the actuarial tables and other assumptions
adopted by the | 18 | | Board and the recommendations of the actuary, using the | 19 | | formula
in subsection (a-1).
| 20 | | (a-1) For State fiscal years 2012 through 2045, the | 21 | | minimum contribution
to the System to be made by the State for | 22 | | each fiscal year shall be an amount
determined by the System to | 23 | | be sufficient to bring the total assets of the
System up to 90% |
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| 1 | | of the total actuarial liabilities of the System by the end of
| 2 | | State fiscal year 2045. In making these determinations, the | 3 | | required State
contribution shall be calculated each year as a | 4 | | level percentage of payroll
over the years remaining to and | 5 | | including fiscal year 2045 and shall be
determined under the | 6 | | projected unit credit actuarial cost method.
| 7 | | For each of State fiscal years 2018, 2019, and 2020, the | 8 | | State shall make an additional contribution to the System | 9 | | equal to 2% of the total payroll of each employee who is deemed | 10 | | to have elected the benefits under Section 1-161 or who has | 11 | | made the election under subsection (c) of Section 1-161. | 12 | | A change in an actuarial or investment assumption that | 13 | | increases or
decreases the required State contribution and | 14 | | first
applies in State fiscal year 2018 or thereafter shall be
| 15 | | implemented in equal annual amounts over a 5-year period
| 16 | | beginning in the State fiscal year in which the actuarial
| 17 | | change first applies to the required State contribution. | 18 | | A change in an actuarial or investment assumption that | 19 | | increases or
decreases the required State contribution and | 20 | | first
applied to the State contribution in fiscal year 2014, | 21 | | 2015, 2016, or 2017 shall be
implemented: | 22 | | (i) as already applied in State fiscal years before | 23 | | 2018; and | 24 | | (ii) in the portion of the 5-year period beginning in | 25 | | the State fiscal year in which the actuarial
change first | 26 | | applied that occurs in State fiscal year 2018 or |
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| 1 | | thereafter, by calculating the change in equal annual | 2 | | amounts over that 5-year period and then implementing it | 3 | | at the resulting annual rate in each of the remaining | 4 | | fiscal years in that 5-year period. | 5 | | For State fiscal years 1996 through 2005, the State | 6 | | contribution to
the System, as a percentage of the applicable | 7 | | employee payroll, shall be
increased in equal annual | 8 | | increments so that by State fiscal year 2011, the
State is | 9 | | contributing at the rate required under this Section.
| 10 | | Notwithstanding any other provision of this Article, the | 11 | | total required State
contribution for State fiscal year 2006 | 12 | | is $166,641,900.
| 13 | | Notwithstanding any other provision of this Article, the | 14 | | total required State
contribution for State fiscal year 2007 | 15 | | is $252,064,100.
| 16 | | For each of State fiscal years 2008 through 2009, the | 17 | | State contribution to
the System, as a percentage of the | 18 | | applicable employee payroll, shall be
increased in equal | 19 | | annual increments from the required State contribution for | 20 | | State fiscal year 2007, so that by State fiscal year 2011, the
| 21 | | State is contributing at the rate otherwise required under | 22 | | this Section.
| 23 | | Notwithstanding any other provision of this Article, the | 24 | | total required State contribution for State fiscal year 2010 | 25 | | is $702,514,000 and shall be made from the State Pensions Fund | 26 | | and proceeds of bonds sold in fiscal year 2010 pursuant to |
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| 1 | | Section 7.2 of the General Obligation Bond Act, less (i) the | 2 | | pro rata share of bond sale expenses determined by the | 3 | | System's share of total bond proceeds, (ii) any amounts | 4 | | received from the General Revenue Fund in fiscal year 2010, | 5 | | (iii) any reduction in bond proceeds due to the issuance of | 6 | | discounted bonds, if applicable. | 7 | | Notwithstanding any other provision of this Article, the
| 8 | | total required State contribution for State fiscal year 2011 | 9 | | is
the amount recertified by the System on or before April 1, | 10 | | 2011 pursuant to Section 15-165 and shall be made from the | 11 | | State Pensions Fund and
proceeds of bonds sold in fiscal year | 12 | | 2011 pursuant to Section
7.2 of the General Obligation Bond | 13 | | Act, less (i) the pro rata
share of bond sale expenses | 14 | | determined by the System's share of
total bond proceeds, (ii) | 15 | | any amounts received from the General
Revenue Fund in fiscal | 16 | | year 2011, and (iii) any reduction in bond
proceeds due to the | 17 | | issuance of discounted bonds, if
applicable. | 18 | | Beginning in State fiscal year 2046, the minimum State | 19 | | contribution for
each fiscal year shall be the amount needed | 20 | | to maintain the total assets of
the System at 90% of the total | 21 | | actuarial liabilities of the System.
| 22 | | Amounts received by the System pursuant to Section 25 of | 23 | | the Budget Stabilization Act or Section 8.12 of the State | 24 | | Finance Act in any fiscal year do not reduce and do not | 25 | | constitute payment of any portion of the minimum State | 26 | | contribution required under this Article in that fiscal year. |
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| 1 | | Such amounts shall not reduce, and shall not be included in the | 2 | | calculation of, the required State contributions under this | 3 | | Article in any future year until the System has reached a | 4 | | funding ratio of at least 90%. A reference in this Article to | 5 | | the "required State contribution" or any substantially similar | 6 | | term does not include or apply to any amounts payable to the | 7 | | System under Section 25 of the Budget Stabilization Act. | 8 | | Notwithstanding any other provision of this Section, the | 9 | | required State
contribution for State fiscal year 2005 and for | 10 | | fiscal year 2008 and each fiscal year thereafter, as
| 11 | | calculated under this Section and
certified under Section | 12 | | 15-165, shall not exceed an amount equal to (i) the
amount of | 13 | | the required State contribution that would have been | 14 | | calculated under
this Section for that fiscal year if the | 15 | | System had not received any payments
under subsection (d) of | 16 | | Section 7.2 of the General Obligation Bond Act, minus
(ii) the | 17 | | portion of the State's total debt service payments for that | 18 | | fiscal
year on the bonds issued in fiscal year 2003 for the | 19 | | purposes of that Section 7.2, as determined
and certified by | 20 | | the Comptroller, that is the same as the System's portion of
| 21 | | the total moneys distributed under subsection (d) of Section | 22 | | 7.2 of the General
Obligation Bond Act. In determining this | 23 | | maximum for State fiscal years 2008 through 2010, however, the | 24 | | amount referred to in item (i) shall be increased, as a | 25 | | percentage of the applicable employee payroll, in equal | 26 | | increments calculated from the sum of the required State |
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| 1 | | contribution for State fiscal year 2007 plus the applicable | 2 | | portion of the State's total debt service payments for fiscal | 3 | | year 2007 on the bonds issued in fiscal year 2003 for the | 4 | | purposes of Section 7.2 of the General
Obligation Bond Act, so | 5 | | that, by State fiscal year 2011, the
State is contributing at | 6 | | the rate otherwise required under this Section.
| 7 | | (a-2) Beginning in fiscal year 2018, each employer under | 8 | | this Article shall pay to the System a required contribution | 9 | | determined as a percentage of projected payroll and sufficient | 10 | | to produce an annual amount equal to: | 11 | | (i) for each of fiscal years 2018, 2019, and 2020, the | 12 | | defined benefit normal cost of the defined benefit plan, | 13 | | less the employee contribution, for each employee of that | 14 | | employer who has elected or who is deemed to have elected | 15 | | the benefits under Section 1-161 or who has made the | 16 | | election under subsection (c) of Section 1-161; for fiscal | 17 | | year 2021 and each fiscal year thereafter, the defined | 18 | | benefit normal cost of the defined benefit plan, less the | 19 | | employee contribution, plus 2%, for each employee of that | 20 | | employer who has elected or who is deemed to have elected | 21 | | the benefits under Section 1-161 or who has made the | 22 | | election under subsection (c) of Section 1-161; plus | 23 | | (ii) the amount required for that fiscal year to | 24 | | amortize any unfunded actuarial accrued liability | 25 | | associated with the present value of liabilities | 26 | | attributable to the employer's account under Section |
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| 1 | | 15-155.2, determined
as a level percentage of payroll over | 2 | | a 30-year rolling amortization period. | 3 | | In determining contributions required under item (i) of | 4 | | this subsection, the System shall determine an aggregate rate | 5 | | for all employers, expressed as a percentage of projected | 6 | | payroll. | 7 | | In determining the contributions required under item (ii) | 8 | | of this subsection, the amount shall be computed by the System | 9 | | on the basis of the actuarial assumptions and tables used in | 10 | | the most recent actuarial valuation of the System that is | 11 | | available at the time of the computation. | 12 | | The contributions required under this subsection (a-2) | 13 | | shall be paid by an employer concurrently with that employer's | 14 | | payroll payment period. The State, as the actual employer of | 15 | | an employee, shall make the required contributions under this | 16 | | subsection. | 17 | | As used in this subsection, "academic year" means the | 18 | | 12-month period beginning September 1. | 19 | | (b) If an employee is paid from trust or federal funds, the | 20 | | employer
shall pay to the Board contributions from those funds | 21 | | which are
sufficient to cover the accruing normal costs on | 22 | | behalf of the employee.
However, universities having employees | 23 | | who are compensated out of local
auxiliary funds, income | 24 | | funds, or service enterprise funds are not required
to pay | 25 | | such contributions on behalf of those employees. The local | 26 | | auxiliary
funds, income funds, and service enterprise funds of |
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| 1 | | universities shall not be
considered trust funds for the | 2 | | purpose of this Article, but funds of alumni
associations, | 3 | | foundations, and athletic associations which are affiliated | 4 | | with
the universities included as employers under this Article | 5 | | and other employers
which do not receive State appropriations | 6 | | are considered to be trust funds for
the purpose of this | 7 | | Article.
| 8 | | (b-1) The City of Urbana and the City of Champaign shall | 9 | | each make
employer contributions to this System for their | 10 | | respective firefighter
employees who participate in this | 11 | | System pursuant to subsection (h) of Section
15-107. The rate | 12 | | of contributions to be made by those municipalities shall
be | 13 | | determined annually by the Board on the basis of the actuarial | 14 | | assumptions
adopted by the Board and the recommendations of | 15 | | the actuary, and shall be
expressed as a percentage of salary | 16 | | for each such employee. The Board shall
certify the rate to the | 17 | | affected municipalities as soon as may be practical.
The | 18 | | employer contributions required under this subsection shall be | 19 | | remitted by
the municipality to the System at the same time and | 20 | | in the same manner as
employee contributions.
| 21 | | (c) Through State fiscal year 1995: The total employer | 22 | | contribution shall
be apportioned among the various funds of | 23 | | the State and other employers,
whether trust, federal, or | 24 | | other funds, in accordance with actuarial procedures
approved | 25 | | by the Board. State of Illinois contributions for employers | 26 | | receiving
State appropriations for personal services shall be |
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| 1 | | payable from appropriations
made to the employers or to the | 2 | | System. The contributions for Class I
community colleges | 3 | | covering earnings other than those paid from trust and
federal | 4 | | funds, shall be payable solely from appropriations to the | 5 | | Illinois
Community College Board or the System for employer | 6 | | contributions.
| 7 | | (d) Beginning in State fiscal year 1996, the required | 8 | | State contributions
to the System shall be appropriated | 9 | | directly to the System and shall be payable
through vouchers | 10 | | issued in accordance with subsection (c) of Section 15-165, | 11 | | except as provided in subsection (g).
| 12 | | (e) The State Comptroller shall draw warrants payable to | 13 | | the System upon
proper certification by the System or by the | 14 | | employer in accordance with the
appropriation laws and this | 15 | | Code.
| 16 | | (f) Normal costs under this Section means liability for
| 17 | | pensions and other benefits which accrues to the System | 18 | | because of the
credits earned for service rendered by the | 19 | | participants during the
fiscal year and expenses of | 20 | | administering the System, but shall not
include the principal | 21 | | of or any redemption premium or interest on any bonds
issued by | 22 | | the Board or any expenses incurred or deposits required in
| 23 | | connection therewith.
| 24 | | (g) If the amount of a participant's earnings for any | 25 | | academic year used to determine the final rate of earnings, | 26 | | determined on a full-time equivalent basis, exceeds the amount |
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| 1 | | of his or her earnings with the same employer for the previous | 2 | | academic year, determined on a full-time equivalent basis, by | 3 | | more than 6%, the participant's employer shall pay to the | 4 | | System, in addition to all other payments required under this | 5 | | Section and in accordance with guidelines established by the | 6 | | System, the present value of the increase in benefits | 7 | | resulting from the portion of the increase in earnings that is | 8 | | in excess of 6%. This present value shall be computed by the | 9 | | System on the basis of the actuarial assumptions and tables | 10 | | used in the most recent actuarial valuation of the System that | 11 | | is available at the time of the computation. The System may | 12 | | require the employer to provide any pertinent information or | 13 | | documentation. | 14 | | Whenever it determines that a payment is or may be | 15 | | required under this subsection (g), the System shall calculate | 16 | | the amount of the payment and bill the employer for that | 17 | | amount. The bill shall specify the calculations used to | 18 | | determine the amount due. If the employer disputes the amount | 19 | | of the bill, it may, within 30 days after receipt of the bill, | 20 | | apply to the System in writing for a recalculation. The | 21 | | application must specify in detail the grounds of the dispute | 22 | | and, if the employer asserts that the calculation is subject | 23 | | to subsection (h), (h-5), or (i) of this Section, must include | 24 | | an affidavit setting forth and attesting to all facts within | 25 | | the employer's knowledge that are pertinent to the | 26 | | applicability of that subsection. Upon receiving a timely |
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| 1 | | application for recalculation, the System shall review the | 2 | | application and, if appropriate, recalculate the amount due.
| 3 | | The employer contributions required under this subsection | 4 | | (g) may be paid in the form of a lump sum within 90 days after | 5 | | receipt of the bill. If the employer contributions are not | 6 | | paid within 90 days after receipt of the bill, then interest | 7 | | will be charged at a rate equal to the System's annual | 8 | | actuarially assumed rate of return on investment compounded | 9 | | annually from the 91st day after receipt of the bill. Payments | 10 | | must be concluded within 3 years after the employer's receipt | 11 | | of the bill. | 12 | | When assessing payment for any amount due under this | 13 | | subsection (g), the System shall include earnings, to the | 14 | | extent not established by a participant under Section | 15 | | 15-113.11 or 15-113.12, that would have been paid to the | 16 | | participant had the participant not taken (i) periods of | 17 | | voluntary or involuntary furlough occurring on or after July | 18 | | 1, 2015 and on or before June 30, 2017 or (ii) periods of | 19 | | voluntary pay reduction in lieu of furlough occurring on or | 20 | | after July 1, 2015 and on or before June 30, 2017. Determining | 21 | | earnings that would have been paid to a participant had the | 22 | | participant not taken periods of voluntary or involuntary | 23 | | furlough or periods of voluntary pay reduction shall be the | 24 | | responsibility of the employer, and shall be reported in a | 25 | | manner prescribed by the System. | 26 | | This subsection (g) does not apply to (1) Tier 2 hybrid |
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| 1 | | plan members and (2) Tier 2 defined benefit members who first | 2 | | participate under this Article on or after the implementation | 3 | | date of the Optional Hybrid Plan. | 4 | | (g-1) (Blank). | 5 | | (h) This subsection (h) applies only to payments made or | 6 | | salary increases given on or after June 1, 2005 but before July | 7 | | 1, 2011. The changes made by Public Act 94-1057 shall not | 8 | | require the System to refund any payments received before July | 9 | | 31, 2006 (the effective date of Public Act 94-1057). | 10 | | When assessing payment for any amount due under subsection | 11 | | (g), the System shall exclude earnings increases paid to | 12 | | participants under contracts or collective bargaining | 13 | | agreements entered into, amended, or renewed before June 1, | 14 | | 2005.
| 15 | | When assessing payment for any amount due under subsection | 16 | | (g), the System shall exclude earnings increases paid to a | 17 | | participant at a time when the participant is 10 or more years | 18 | | from retirement eligibility under Section 15-135.
| 19 | | When assessing payment for any amount due under subsection | 20 | | (g), the System shall exclude earnings increases resulting | 21 | | from overload work, including a contract for summer teaching, | 22 | | or overtime when the employer has certified to the System, and | 23 | | the System has approved the certification, that: (i) in the | 24 | | case of overloads (A) the overload work is for the sole purpose | 25 | | of academic instruction in excess of the standard number of | 26 | | instruction hours for a full-time employee occurring during |
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| 1 | | the academic year that the overload is paid and (B) the | 2 | | earnings increases are equal to or less than the rate of pay | 3 | | for academic instruction computed using the participant's | 4 | | current salary rate and work schedule; and (ii) in the case of | 5 | | overtime, the overtime was necessary for the educational | 6 | | mission. | 7 | | When assessing payment for any amount due under subsection | 8 | | (g), the System shall exclude any earnings increase resulting | 9 | | from (i) a promotion for which the employee moves from one | 10 | | classification to a higher classification under the State | 11 | | Universities Civil Service System, (ii) a promotion in | 12 | | academic rank for a tenured or tenure-track faculty position, | 13 | | or (iii) a promotion that the Illinois Community College Board | 14 | | has recommended in accordance with subsection (k) of this | 15 | | Section. These earnings increases shall be excluded only if | 16 | | the promotion is to a position that has existed and been filled | 17 | | by a member for no less than one complete academic year and the | 18 | | earnings increase as a result of the promotion is an increase | 19 | | that results in an amount no greater than the average salary | 20 | | paid for other similar positions. | 21 | | (h-5) When assessing payment for any amount due under | 22 | | subsection (g), the System shall exclude any earnings increase | 23 | | paid in an academic year beginning on or after July 1, 2020 | 24 | | resulting from overload work performed in an academic year | 25 | | subsequent to an academic year in which the employer was | 26 | | unable to offer or allow to be conducted overload work due to |
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| 1 | | an emergency declaration limiting such activities. | 2 | | (i) When assessing payment for any amount due under | 3 | | subsection (g), the System shall exclude any salary increase | 4 | | described in subsection (h) of this Section given on or after | 5 | | July 1, 2011 but before July 1, 2014 under a contract or | 6 | | collective bargaining agreement entered into, amended, or | 7 | | renewed on or after June 1, 2005 but before July 1, 2011. | 8 | | Except as provided in subsection (h-5) Notwithstanding any | 9 | | other provision of this Section , any payments made or salary | 10 | | increases given after June 30, 2014 shall be used in assessing | 11 | | payment for any amount due under subsection (g) of this | 12 | | Section.
| 13 | | (j) The System shall prepare a report and file copies of | 14 | | the report with the Governor and the General Assembly by | 15 | | January 1, 2007 that contains all of the following | 16 | | information: | 17 | | (1) The number of recalculations required by the | 18 | | changes made to this Section by Public Act 94-1057 for | 19 | | each employer. | 20 | | (2) The dollar amount by which each employer's | 21 | | contribution to the System was changed due to | 22 | | recalculations required by Public Act 94-1057. | 23 | | (3) The total amount the System received from each | 24 | | employer as a result of the changes made to this Section by | 25 | | Public Act 94-4. | 26 | | (4) The increase in the required State contribution |
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| 1 | | resulting from the changes made to this Section by Public | 2 | | Act 94-1057. | 3 | | (j-5) For State fiscal years beginning on or after July 1, | 4 | | 2017, if the amount of a participant's earnings for any State | 5 | | fiscal year exceeds the amount of the salary set by law for the | 6 | | Governor that is in effect on July 1 of that fiscal year, the | 7 | | participant's employer shall pay to the System, in addition to | 8 | | all other payments required under this Section and in | 9 | | accordance with guidelines established by the System, an | 10 | | amount determined by the System to be equal to the employer | 11 | | normal cost, as established by the System and expressed as a | 12 | | total percentage of payroll, multiplied by the amount of | 13 | | earnings in excess of the amount of the salary set by law for | 14 | | the Governor. This amount 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 | 17 | | available at the time of the computation. The System may | 18 | | require the employer to provide any pertinent information or | 19 | | documentation. | 20 | | Whenever it determines that a payment is or may be | 21 | | required under this subsection, the System shall calculate the | 22 | | amount of the payment and bill the employer for that amount. | 23 | | The bill shall specify the calculation 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 |
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| 1 | | specify in detail the grounds of the dispute. Upon receiving a | 2 | | timely application for recalculation, the System shall review | 3 | | the application and, if appropriate, recalculate the amount | 4 | | due. | 5 | | The employer contributions required under this subsection | 6 | | may be paid in the form of a lump sum within 90 days after | 7 | | issuance of the bill. If the employer contributions are not | 8 | | paid within 90 days after issuance of the bill, then interest | 9 | | will be charged at a rate equal to the System's annual | 10 | | actuarially assumed rate of return on investment compounded | 11 | | annually from the 91st day after issuance of the bill. All | 12 | | payments must be received within 3 years after issuance of the | 13 | | bill. If the employer fails to make complete payment, | 14 | | including applicable interest, within 3 years, then the System | 15 | | may, after giving notice to the employer, certify the | 16 | | delinquent amount to the State Comptroller, and the | 17 | | Comptroller shall thereupon deduct the certified delinquent | 18 | | amount from State funds payable to the employer and pay them | 19 | | instead to the System. | 20 | | This subsection (j-5) does not apply to a participant's | 21 | | earnings to the extent an employer pays the employer normal | 22 | | cost of such earnings. | 23 | | The changes made to this subsection (j-5) by Public Act | 24 | | 100-624 are intended to apply retroactively to July 6, 2017 | 25 | | (the effective date of Public Act 100-23). | 26 | | (k) The Illinois Community College Board shall adopt rules |
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| 1 | | for recommending lists of promotional positions submitted to | 2 | | the Board by community colleges and for reviewing the | 3 | | promotional lists on an annual basis. When recommending | 4 | | promotional lists, the Board shall consider the similarity of | 5 | | the positions submitted to those positions recognized for | 6 | | State universities by the State Universities Civil Service | 7 | | System. The Illinois Community College Board shall file a copy | 8 | | of its findings with the System. The System shall consider the | 9 | | findings of the Illinois Community College Board when making | 10 | | determinations under this Section. The System shall not | 11 | | exclude any earnings increases resulting from a promotion when | 12 | | the promotion was not submitted by a community college. | 13 | | Nothing in this subsection (k) shall require any community | 14 | | college to submit any information to the Community College | 15 | | Board.
| 16 | | (l) For purposes of determining the required State | 17 | | contribution to the System, the value of the System's assets | 18 | | shall be equal to the actuarial value of the System's assets, | 19 | | which shall be calculated as follows: | 20 | | As of June 30, 2008, the actuarial value of the System's | 21 | | assets shall be equal to the market value of the assets as of | 22 | | that date. In determining the actuarial value of the System's | 23 | | assets for fiscal years after June 30, 2008, any actuarial | 24 | | gains or losses from investment return incurred in a fiscal | 25 | | year shall be recognized in equal annual amounts over the | 26 | | 5-year period following that fiscal year. |
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| 1 | | (m) For purposes of determining the required State | 2 | | contribution to the system for a particular year, the | 3 | | actuarial value of assets shall be assumed to earn a rate of | 4 | | return equal to the system's actuarially assumed rate of | 5 | | return. | 6 | | (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | 7 | | 102-16, eff. 6-17-21; 102-558, eff. 8-20-21.)
| 8 | | Section 90. The State Mandates Act is amended by adding | 9 | | Section 8.46 as follows: | 10 | | (30 ILCS 805/8.46 new) | 11 | | Sec. 8.46. Exempt mandate. Notwithstanding Sections 6 and | 12 | | 8 of this Act, no reimbursement by the State is required for | 13 | | the implementation of any mandate created by this amendatory | 14 | | Act of the 102nd General Assembly.
| 15 | | Section 99. Effective date. This Act takes effect upon | 16 | | becoming law.
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