[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB2755 40 ILCS 5/7-109.3 from Ch. 108 1/2, par. 7-109.3 40 ILCS 5/7-116 from Ch. 108 1/2, par. 7-116 40 ILCS 5/7-142.2 new 40 ILCS 5/7-173.1 from Ch. 108 1/2, par. 7-173.1 30 ILCS 805/8.22 new Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Pension Code. Makes full-time municipal police officers who participate in the Fund eligible for the sheriff's law enforcement employee (SLEP) formula. Bases new annuities calculated under the SLEP formula on the employee's rate of earnings on the last day of employment as a SLEP. Creates a second program of optional additional contributions and benefits, this one applicable only to SLEP service. Specifies that a SLEP may establish retroactive SLEP credit for all types of service that have been added to the SLEP definition as of the date of application. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. LRB9010344EGfg LRB9010344EGfg 1 AN ACT to amend the Illinois Pension Code by changing 2 Sections 7-109.3, 7-116, and 7-173.1 and adding Section 3 7-142.2 and to amend the State Mandates Act. 4 Be it enacted by the People of the State of Illinois, 5 represented in the General Assembly: 6 Section 5. The Illinois Pension Code is amended by 7 changing Sections 7-109.3, 7-116, and 7-173.1 and adding 8 Section 7-142.2 as follows: 9 (40 ILCS 5/7-109.3) (from Ch. 108 1/2, par. 7-109.3) 10 Sec. 7-109.3. "Sheriff's Law Enforcement Employees". 11 (a) "Sheriff's law enforcement employee" means: 12 (1) A county sheriff and all deputies, other than 13 special deputies, employed on a full time basis in the 14 office of the sheriff. 15 (2) A person who has elected to participate in this 16 Fund under Section 3-109.1 of this Code, and who is 17 employed by a participating municipality to perform 18 police duties. 19 (3) A law enforcement officer employed on a full 20 time basis by a Forest Preserve District, provided that 21 such officer shall be deemed a "sheriff's law enforcement 22 employee" for the purposes of this Article, and service 23 in that capacity shall be deemed to be service as a 24 sheriff's law enforcement employee, only if the board of 25 commissioners of the District have so elected by adoption 26 of an affirmative resolution. Such election, once made, 27 may not be rescinded. 28 (4) A person not eligible to participate in a fund 29 established under Article 3 of this Code who is employed 30 on a full-time basis by a participating municipality or 31 participating instrumentality to perform police duties at -2- LRB9010344EGfg 1 an airport, but only if the governing authority of the 2 employer has approved sheriff's law enforcement employee 3 status for its airport police employees by adoption of an 4 affirmative resolution. Such approval, once given, may 5 not be rescinded. 6 (5) A person not eligible to participate in a fund 7 established under Article 3 of this Code who is employed 8 on a full-time basis by a participating municipality to 9 perform police duties. 10 (b) An employee who is a sheriff's law enforcement 11 employee and is granted military leave or authorized leave of 12 absence shall receive service credit in that capacity. 13 Sheriff's law enforcement employees shall not be entitled to 14 out of State service credit under Section 7-139. 15 (Source: P.A. 90-448, eff. 8-16-97.) 16 (40 ILCS 5/7-116) (from Ch. 108 1/2, par. 7-116) 17 Sec. 7-116. "Final rate of earnings": 18 (a) For retirement and survivor annuities, the monthly 19 earnings obtained by dividing the total earnings received by 20 the employee during the period of either (1) the 48 21 consecutive months of service within the last 120 months of 22 service in which his total earnings were the highest or (2) 23 the employee's total period of service, by the number of 24 months of service in such period. 25 (b) For death benefits, the higher of the rate 26 determined under paragraph (a) of this Section or total 27 earnings received in the last 12 months of service divided by 28 twelve. If the deceased employee has less than 12 months of 29 service, the monthly final rate shall be the monthly rate of 30 pay the employee was receiving when he began service. 31 (c) For disability benefits, the total earnings of a 32 participating employee in the last 12 calendar months of 33 service prior to the date he becomes disabled divided by 12. -3- LRB9010344EGfg 1 (d) In computing the final rate of earnings: (1) the 2 earnings rate for all periods of prior service shall be 3 considered equal to the average earnings rate for the last 3 4 calendar years of prior service for which creditable service 5 is received under Section 7-139 or, if there is less than 3 6 years of creditable prior service, the average for the total 7 prior service period for which creditable service is received 8 under Section 7-139; (2) for out of state service and 9 authorized leave, the earnings rate shall be the rate upon 10 which service credits are granted; (3) periods of military 11 leave shall not be considered; (4) the earnings rate for all 12 periods of disability shall be considered equal to the rate 13 of earnings upon which the employee's disability benefits are 14 computed for such periods; (5) the earnings to be considered 15 for each of the final three months of the final earnings 16 period shall not exceed 125% of the highest earnings of any 17 other month in the final earnings period; and (6) the annual 18 amount of final rate of earnings shall be the monthly amount 19 multiplied by the number of months of service normally 20 required by the position in a year. 21 (e) For a person who withdraws from service on or after 22 the effective date of this amendatory Act of 1998 with at 23 least 20 years of service as a sheriff's law enforcement 24 employee, the final rate of earnings shall be the rate of 25 earnings in effect for the employee on the last day of 26 service as a sheriff's law enforcement employee if that rate 27 is greater than the final rate of earnings determined under 28 the other provisions of this Section. 29 (Source: P.A. 90-448, eff. 8-16-97.) 30 (40 ILCS 5/7-142.2 new) 31 Sec. 7-142.2. Optional plan of additional benefits and 32 contributions for sheriff's law enforcement employees. 33 (a) While this plan is in effect, a sheriff's law -4- LRB9010344EGfg 1 enforcement employee may establish additional optional credit 2 for additional optional benefits by electing in writing at 3 any time to make additional optional contributions. The 4 employee may discontinue making the additional optional 5 contributions at any time by notifying the Fund in writing. 6 (b) Additional optional contributions for the additional 7 optional benefits shall be as follows: 8 (1) For service after the option is elected, an 9 additional contribution of 3% of salary shall be 10 contributed to the Fund on the same basis and under the 11 same conditions as contributions required under Sections 12 7-173 and 7-173.1. 13 (2) For service as a sheriff's law enforcement 14 employee before the option is elected, an additional 15 contribution of 3% of the salary for the applicable 16 period of service, plus interest at the effective rate 17 from the date of service to the date of payment. All 18 payments for past service must be paid in full before 19 credit is given. No additional optional contributions 20 may be made for any period of service for which credit 21 has been previously forfeited by acceptance of a refund, 22 unless the refund is repaid in full with interest at the 23 effective rate from the date of refund to the date of 24 repayment. 25 (c) Additional optional benefits shall accrue for all 26 periods of eligible service for which additional 27 contributions are paid in full. The additional benefit shall 28 consist of an additional 1% of the final rate of earnings for 29 each year of service for which optional contributions have 30 been paid, to be added to the employee retirement annuity 31 benefits as otherwise computed under Section 7-142.1. The 32 calculation of these additional benefits shall be subject to 33 the same terms and conditions as are used in the calculation 34 of retirement annuity under Section 7-142.1. The additional -5- LRB9010344EGfg 1 benefit shall be included in the calculation of the automatic 2 annual increase in annuity and in the calculation of survivor 3 benefits, where applicable. However, no additional benefits 4 shall be granted that produce a total annuity greater than 5 the applicable maximum established for that type of annuity 6 in this Article. 7 (d) Refunds of additional optional contributions shall 8 be made on the same basis and under the same conditions as is 9 provided under this Article for other optional employee 10 contributions. 11 (e) Optional contributions shall be accounted for in a 12 separate Optional Contribution Reserve. 13 (f) Actuarial liabilities arising from optional employee 14 contributions made under this Section may be taken into 15 account when computing municipality contribution rates for 16 sheriff's law enforcement employees under subsection (c) of 17 Section 7-172. 18 (g) A sheriff's law enforcement employee may participate 19 in both the program of optional contributions created under 20 this Section and the program of additional contributions 21 provided for under subdivision (a)2 of Section 7-173. The 22 optional contributions made under this Section shall not be 23 included in the calculation of retirement annuity under 24 subdivision (a)2 of Section 7-142. 25 Optional contributions may be made under this Section 26 only with respect to service as a sheriff's law enforcement 27 employee. No optional service credit may be established 28 under this Section for any military service or for any 29 service originally earned under any other Article of this 30 Code. Optional service credit may be established for any 31 period of disability paid from this Fund, if the employee was 32 a sheriff's law enforcement employee at the time the 33 disability was incurred and makes additional optional 34 contributions for the period of disability. -6- LRB9010344EGfg 1 (h) This plan of optional benefits and contributions 2 shall not apply to any former employee receiving an annuity 3 from the Fund who re-enters service, unless he or she renders 4 at least 3 years of additional service as a sheriff's law 5 enforcement employee after the date of re-entry. 6 (i) The effective date of the optional plan of 7 additional benefits and contributions created under this 8 Section shall be January 1, 1999 or the date upon which 9 approval is received from the U.S. Internal Revenue Service, 10 whichever is later. 11 (40 ILCS 5/7-173.1) (from Ch. 108 1/2, par. 7-173.1) 12 Sec. 7-173.1. Additional contribution by sheriff's law 13 enforcement employees. 14 (a) Each sheriff's law enforcement employee shall make 15 an additional contribution of 1% of earnings, which shall be 16 considered as normal contributions. For earnings on or after 17 July 1, 1988, the additional contribution shall be 2% of 18 earnings. 19 This additional contribution shall be payable for 20 retroactive service periods that
whichthe employee elects to 21 establish and to periods of authorized leave of absence. A 22 sheriff's law enforcement employee may make such 23 contributions for any prior period of service in the Fund 24 that would be considered service as a sheriff's law 25 enforcement employee under Section 7-109.3 as that Section 26 exists at the time of application to make those 27 contributions. 28 (b) If the employee is awarded a retirement annuity 29 under Section 7-142 and not under Section 7-142.1, then the 30 additional contribution required under this Section shall be 31 refunded with interest. If the employee returns to a 32 participating status as a sheriff's law enforcement employee, 33 the employee may repay the amount refunded with interest and -7- LRB9010344EGfg 1 upon subsequent retirement be entitled to a recomputation of 2 the retirement annuity under Section 7-142.1 if the total 3 service as a sheriff's law enforcement employee meets the 4 requirements of that Section. 5 (Source: P.A. 85-941.) 6 Section 90. The State Mandates Act is amended by adding 7 Section 8.22 as follows: 8 (30 ILCS 805/8.22 new) 9 Sec. 8.22. Exempt mandate. Notwithstanding Sections 6 10 and 8 of this Act, no reimbursement by the State is required 11 for the implementation of any mandate created by this 12 amendatory Act of 1998. 13 Section 99. Effective date. This Act takes effect upon 14 becoming law.
[ Top ]