Bill Text: IL SB3168 | 2011-2012 | 97th General Assembly | Amended
Bill Title: Amends the State Employees Article of the Illinois Pension Code. Provides that an annuitant who accepts temporary employment from a department for total compensation of less than $30,000 during a calendar year is not considered to make a re-entry after retirement. Amends the School Code. Prohibits a school board from hiring multiple people who are retired and are receiving a retirement annuity under the Teachers' Retirement System of the State of Illinois in order to fill, as a group, a teaching position that would ordinarily be occupied by a single, full-time teacher. Provides that this prohibition does not apply if the school board determines that there is a subject or administrative position shortage that would require action, in which case the school board must apply for an exemption under a Section of the Illinois Pension Code relating to returning to teaching in a subject shortage area. Effective immediately.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Failed) 2013-01-08 - Session Sine Die [SB3168 Detail]
Download: Illinois-2011-SB3168-Amended.html
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1 | AMENDMENT TO SENATE BILL 3168
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2 | AMENDMENT NO. ______. Amend Senate Bill 3168, AS AMENDED, | ||||||
3 | by replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 10. The State Employees Group Insurance Act of | ||||||
6 | 1971 is amended by adding Section 6.16 as follows:
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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
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7 | General, Clerk or Assistant Clerk
of the House of | ||||||
8 | Representatives, Secretary or Assistant Secretary of the
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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.
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14 | Section 15. The Governor's Office of Management and Budget | ||||||
15 | Act is amended by changing Sections 7 and 8 as follows:
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16 | (20 ILCS 3005/7) (from Ch. 127, par. 417)
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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
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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
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4 | accordance with the following classification of objects:
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5 | (1) Personal services
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6 | (2) State contribution for employee group insurance
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7 | (3) Contractual services
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8 | (4) Travel
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9 | (5) Commodities
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10 | (6) Equipment
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11 | (7) Permanent improvements
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12 | (8) Land
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13 | (9) Electronic Data Processing
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14 | (10) Telecommunication services
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15 | (11) Operation of Automotive Equipment
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16 | (12) Contingencies
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17 | (13) Reserve
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18 | (14) Interest
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19 | (15) Awards and Grants
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20 | (16) Debt Retirement
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21 | (17) Non-cost Charges .
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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)
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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.
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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.)
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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:
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16 | (30 ILCS 105/13) (from Ch. 127, par. 149)
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17 | Sec. 13.
The objects and purposes for which appropriations | ||||||
18 | are made
are classified and standardized by items as follows:
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19 | (1) Personal services;
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20 | (2) State contribution for employee group insurance;
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21 | (3) Contractual services;
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22 | (4) Travel;
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23 | (5) Commodities;
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24 | (6) Equipment;
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1 | (7) Permanent improvements;
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2 | (8) Land;
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3 | (9) Electronic Data Processing;
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4 | (10) Operation of automotive equipment;
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5 | (11) Telecommunications services;
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6 | (12) Contingencies;
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7 | (13) Reserve;
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8 | (14) Interest;
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9 | (15) Awards and Grants;
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10 | (16) Debt Retirement;
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11 | (17) Non-Cost Charges;
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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.
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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.
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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.
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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.
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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.
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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)
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2 | Sec. 1-103.3. Application of 1994 amendment; funding | ||||||
3 | standard.
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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
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8 | first apply to the State contributions required for State | ||||||
9 | fiscal year 1996.
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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
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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.
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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.
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3 | (Source: P.A. 93-1067, eff. 1-15-05.)
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4 | (40 ILCS 5/2-105) (from Ch. 108 1/2, par. 2-105)
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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.
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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.
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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.)
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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.
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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.
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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.
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17 | (40 ILCS 5/2-108) (from Ch. 108 1/2, par. 2-108)
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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.
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3 | (2) For the State executive officers specified
in Section | ||||||
4 | 2-105, the total compensation paid to the member for one year
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5 | of service.
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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.
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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.
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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.)
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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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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" |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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)
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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. |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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, |
| |||||||
| |||||||
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)
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 ;
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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; |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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.)
|
| |||||||
| |||||||
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.
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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.
|
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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, |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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. |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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.".
|