103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB0065

 

Introduced 1/20/2023, by Sen. Laura Fine

 

SYNOPSIS AS INTRODUCED:
 
40 ILCS 5/3-103  from Ch. 108 1/2, par. 3-103
40 ILCS 5/3-146 new
40 ILCS 5/4-103  from Ch. 108 1/2, par. 4-103
40 ILCS 5/4-141.5 new
40 ILCS 5/7-109  from Ch. 108 1/2, par. 7-109
40 ILCS 5/7-132  from Ch. 108 1/2, par. 7-132

    Amends the Downstate Police, Downstate Firefighter, and Illinois Municipal Retirement Fund (IMRF) Articles of the Illinois Pension Code. Provides that a municipality with a population that has fallen below 5,000 inhabitants as determined by both of the preceding 2 federal decennial censuses, or that has a population of less than 5,000 inhabitants that approved a referendum creating a pension fund, may terminate its participation in a pension fund created under the Downstate Police or Downstate Firefighter Article with regard to persons who first become police officers or firefighters after a specified proposition is adopted and enroll in IMRF police officers or firefighters hired after the adoption of that proposition. Provides the required notice and form of the proposition. Provides that a municipality may elect to terminate its participation under the Article and dissolve the fund if certain conditions are met. Makes conforming and other changes. Effective immediately.


LRB103 00029 RPS 45029 b

 

 

A BILL FOR

 

SB0065LRB103 00029 RPS 45029 b

1    AN ACT concerning public employee benefits.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Pension Code is amended by
5changing Sections 3-103, 4-103, 7-109, and 7-132 and by adding
6Sections 3-146 and 4-141.5 as follows:
 
7    (40 ILCS 5/3-103)  (from Ch. 108 1/2, par. 3-103)
8    Sec. 3-103. Municipality. "Municipality": (1) Any city,
9village, or incorporated town of 5,000 or more but less than
10500,000 inhabitants, as determined from the United States
11Government statistics or a census taken at any time by the
12city, village, or incorporated town and (2) any city, village,
13or incorporated town of less than 5,000 inhabitants that
14which, by referendum held under Section 3-145, adopts this
15Article.
16    "Municipality" does not include a city, village, or
17incorporated town with a population of less than 5,000
18inhabitants that has adopted a referendum under Section 3-146.
19(Source: P.A. 83-1440.)
 
20    (40 ILCS 5/3-146 new)
21    Sec. 3-146. Termination of participation by referendum.
22Any municipality, as defined in Section 3-103, with a

 

 

SB0065- 2 -LRB103 00029 RPS 45029 b

1population of less than 5,000 inhabitants as determined by
2both of the preceding 2 federal decennial censuses, or that
3has a population of less than 5,000 inhabitants and approved a
4referendum creating a pension fund under Section 3-145, may,
5in accordance with this Section, terminate its participation
6in a pension fund created under this Article with regard to
7persons who first become police officers after the adoption of
8the proposition under this Section and enroll in the Illinois
9Municipal Retirement Fund persons who first become police
10officers after the adoption of the proposition under this
11Section.
12    The corporate authorities of the municipality shall, by
13resolution, provide for submission of the proposition to the
14voters. The municipality shall certify the resolution and the
15proposition to the proper election officials who shall submit
16the proposition in accordance with the general election law at
17a regular election in the municipality if notice of the
18referendum has been given in accordance with the provisions of
19Section 12-5 of the Election Code in effect at the time of the
20referendum and notice has been published at least 10 and not
21more than 45 days before the date of the election,
22notwithstanding the time for publication otherwise imposed by
23Section 12-5. Notices required in connection with the
24submission of public questions shall be as set forth in
25Section 12-5 of the Election Code. If the proposition is not
26adopted at that election, it may be submitted in like manner at

 

 

SB0065- 3 -LRB103 00029 RPS 45029 b

1any regular election thereafter. The proposition shall be
2substantially in the following form:
3        Shall the city (or village or incorporated town as the
4    case may be) of . . . . enroll police officers hired after
5    the adoption of this proposition into the Illinois
6    Municipal Retirement Fund and terminate its participation
7    in the Article 3 pension fund once all participants and
8    current beneficiaries have received their entitled
9    benefits?
10    The votes shall be recorded as "Yes" or "No". If a majority
11of the electors voting on the referendum are in favor of the
12referendum, the municipality shall notify the Illinois
13Municipal Retirement Fund in the form and manner specified by
14the Board of the Illinois Municipal Retirement Fund and all
15police officers who first become police officers after the
16adoption of the proposition shall be enrolled in the Illinois
17Municipal Retirement Fund instead of the fund under this
18Article. Police officers who first became participants prior
19to the adoption of the proposition shall continue as
20participants in the fund under this Article.
21    A municipality that has adopted the proposition may elect
22to terminate its participation under this Article and dissolve
23the fund if all of the following conditions are met:
24        (1) An independent auditor certifies that the fund
25    created under this Article has no liabilities and there
26    are no members or participants in the fund and no

 

 

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1    beneficiaries entitled to benefits under the fund.
2        (2) The corporate authorities of the municipality, by
3    ordinance, approve the closing of the fund.
4    The Department of Insurance shall adopt rules to implement
5this Section.
 
6    (40 ILCS 5/4-103)  (from Ch. 108 1/2, par. 4-103)
7    Sec. 4-103. Municipality. "Municipality": (1) Any city,
8township, village, or incorporated town of 5,000 or more but
9less than 500,000 inhabitants, and any fire protection
10district having any full-time paid firefighters, and (2) any
11city, village, incorporated town or township of less than
125,000 inhabitants having a full-time paid fire department
13which adopts the provisions of this article pursuant to the
14provisions of Section 4-141. The term "city council" or "board
15of trustees" includes the board of trustees of a fire
16protection district and the board of town trustees or other
17persons empowered to draft the tentative budget and
18appropriation ordinance and the electors of such a township
19acting at the annual or special meeting of town electors.
20    "Municipality" does not include a city, village,
21incorporated town, or township of less than 5,000 inhabitants
22that has adopted a referendum under Section 4-141.5.
23(Source: P.A. 83-1440.)
 
24    (40 ILCS 5/4-141.5 new)

 

 

SB0065- 5 -LRB103 00029 RPS 45029 b

1    Sec. 4-141.5. Termination of participation by referendum.
2Any municipality, as defined in Section 4-103, with a
3population of less than 5,000 inhabitants as determined by
4both of the preceding 2 federal decennial censuses, or that
5has a population of less than 5,000 inhabitants and approved a
6referendum creating a pension fund under Section 4-141, may,
7in accordance with this Section, terminate its participation
8in a pension fund created under this Article with regard to
9persons who first become firefighters after the adoption of
10the proposition under this Section and enroll in the Illinois
11Municipal Retirement Fund persons who first become
12firefighters after the adoption of the proposition under this
13Section.
14    The corporate authorities of the municipality shall, by
15resolution, provide for submission of the proposition to the
16voters. The municipality shall certify the resolution and the
17proposition to the proper election officials who shall submit
18the proposition in accordance with the general election law at
19a regular election in the municipality if notice of the
20referendum has been given in accordance with the provisions of
21Section 12-5 of the Election Code in effect at the time of the
22referendum and notice has been published at least 10 and not
23more than 45 days before the date of the election,
24notwithstanding the time for publication otherwise imposed by
25Section 12-5. Notices required in connection with the
26submission of public questions shall be as set forth in

 

 

SB0065- 6 -LRB103 00029 RPS 45029 b

1Section 12-5 of the Election Code. If the proposition is not
2adopted at that election, it may be submitted in like manner at
3any regular election thereafter. The proposition shall be
4substantially in the following form:
5        Shall the city (or village, township, or incorporated
6    town as the case may be) of . . . . enroll firefighters
7    hired after the adoption of this proposition into the
8    Illinois Municipal Retirement Fund and terminate its
9    participation in the Article 4 pension fund once all
10    current participants and beneficiaries have received their
11    entitled benefits?
12    The votes shall be recorded as "Yes" or "No". If a majority
13of the electors voting on the referendum are in favor of the
14referendum, the municipality shall notify the Illinois
15Municipal Retirement Fund in the form and manner specified by
16the Board of the Illinois Municipal Retirement Fund and all
17firefighters who first become firefighters after the adoption
18of the proposition shall be enrolled in the Illinois Municipal
19Retirement Fund instead of the fund under this Article.
20Firefighters who first became participants prior to the
21adoption of the proposition shall continue as participants in
22the fund under this Article.
23    A municipality that has adopted the proposition may elect
24to terminate its participation under this Article and dissolve
25the fund if all of the following conditions are met:
26        (1) An independent auditor certifies that the fund

 

 

SB0065- 7 -LRB103 00029 RPS 45029 b

1    created under this Article has no liabilities and there
2    are no members or participants in the fund and no
3    beneficiaries entitled to benefits under the fund.
4        (2) The corporate authorities of the municipality, by
5    ordinance, approve the closing of the fund.
6    The Department of Insurance shall adopt rules to implement
7this Section.
 
8    (40 ILCS 5/7-109)  (from Ch. 108 1/2, par. 7-109)
9    Sec. 7-109. Employee.
10    (1) "Employee" means any person who:
11        (a) 1. Receives earnings as payment for the
12    performance of personal services or official duties out of
13    the general fund of a municipality, or out of any special
14    fund or funds controlled by a municipality, or by an
15    instrumentality thereof, or a participating
16    instrumentality, including, in counties, the fees or
17    earnings of any county fee office; and
18        2. Under the usual common law rules applicable in
19    determining the employer-employee relationship, has the
20    status of an employee with a municipality, or any
21    instrumentality thereof, or a participating
22    instrumentality, including alderpersons, county
23    supervisors and other persons (excepting those employed as
24    independent contractors) who are paid compensation, fees,
25    allowances or other emolument for official duties, and, in

 

 

SB0065- 8 -LRB103 00029 RPS 45029 b

1    counties, the several county fee offices.
2        (b) Serves as a township treasurer appointed under the
3    School Code, as heretofore or hereafter amended, and who
4    receives for such services regular compensation as
5    distinguished from per diem compensation, and any regular
6    employee in the office of any township treasurer whether
7    or not his earnings are paid from the income of the
8    permanent township fund or from funds subject to
9    distribution to the several school districts and parts of
10    school districts as provided in the School Code, or from
11    both such sources; or is the chief executive officer,
12    chief educational officer, chief fiscal officer, or other
13    employee of a Financial Oversight Panel established
14    pursuant to Article 1H of the School Code, other than a
15    superintendent or certified school business official,
16    except that such person shall not be treated as an
17    employee under this Section if that person has negotiated
18    with the Financial Oversight Panel, in conjunction with
19    the school district, a contractual agreement for exclusion
20    from this Section.
21        (c) Holds an elective office in a municipality,
22    instrumentality thereof or participating instrumentality.
23    (2) "Employee" does not include persons who:
24        (a) Are eligible for inclusion under any of the
25    following laws:
26            1. "An Act in relation to an Illinois State

 

 

SB0065- 9 -LRB103 00029 RPS 45029 b

1        Teachers' Pension and Retirement Fund", approved May
2        27, 1915, as amended;
3            2. Articles 15 and 16 of this Code.
4        However, such persons shall be included as employees
5    to the extent of earnings that are not eligible for
6    inclusion under the foregoing laws for services not of an
7    instructional nature of any kind.
8        However, any member of the armed forces who is
9    employed as a teacher of subjects in the Reserve Officers
10    Training Corps of any school and who is not certified
11    under the law governing the certification of teachers
12    shall be included as an employee.
13        (b) Are designated by the governing body of a
14    municipality in which a pension fund is required by law to
15    be established for policemen or firemen, respectively, as
16    performing police or fire protection duties, except that
17    when such persons are the heads of the police or fire
18    department and are not eligible to be included within any
19    such pension fund, they shall be included within this
20    Article; provided, that such persons shall not be excluded
21    to the extent of concurrent service and earnings not
22    designated as being for police or fire protection duties.
23    This paragraph (b) does not apply to a person performing
24    police duties for a municipality that has adopted a
25    referendum under Section 3-146 or a person performing fire
26    protection duties for a municipality that has adopted a

 

 

SB0065- 10 -LRB103 00029 RPS 45029 b

1    referendum under Section 4-141.5. However, (i) any head of
2    a police department who was a participant under this
3    Article immediately before October 1, 1977 and did not
4    elect, under Section 3-109 of this Act, to participate in
5    a police pension fund shall be an "employee", and (ii) any
6    chief of police who became a participating employee under
7    this Article before January 1, 2019 and who elects to
8    participate in this Fund under Section 3-109.1 of this
9    Code, regardless of whether such person continues to be
10    employed as chief of police or is employed in some other
11    rank or capacity within the police department, shall be an
12    employee under this Article for so long as such person is
13    employed to perform police duties by a participating
14    municipality and has not lawfully rescinded that election.
15        (b-5) Were not participating employees under this
16    Article before August 26, 2018 (the effective date of
17    Public Act 100-1097) and participated as a chief of police
18    in a fund under Article 3 and return to work in any
19    capacity with the police department, with any oversight of
20    the police department, or in an advisory capacity for the
21    police department with the same municipality with which
22    that pension was earned, regardless of whether they are
23    considered an employee of the police department or are
24    eligible for inclusion in the municipality's Article 3
25    fund.
26        (c) Are contributors to or eligible to contribute to a

 

 

SB0065- 11 -LRB103 00029 RPS 45029 b

1    Taft-Hartley pension plan to which the participating
2    municipality is required to contribute as the person's
3    employer based on earnings from the municipality. Nothing
4    in this paragraph shall affect service credit or
5    creditable service for any period of service prior to July
6    16, 2014 (the effective date of Public Act 98-712), and
7    this paragraph shall not apply to individuals who are
8    participating in the Fund prior to July 16, 2014 (the
9    effective date of Public Act 98-712).
10        (d) Become an employee of any of the following
11    participating instrumentalities on or after January 1,
12    2017 (the effective date of Public Act 99-830): the
13    Illinois Municipal League; the Illinois Association of
14    Park Districts; the Illinois Supervisors, County
15    Commissioners and Superintendents of Highways Association;
16    an association, or not-for-profit corporation, membership
17    in which is authorized under Section 85-15 of the Township
18    Code; the United Counties Council; or the Will County
19    Governmental League.
20        (e) Are members of the Board of Trustees of the
21    Firefighters' Pension Investment Fund, as created under
22    Article 22C of this Code, in their capacity as members of
23    the Board of Trustees of the Firefighters' Pension
24    Investment Fund.
25        (f) Are members of the Board of Trustees of the Police
26    Officers' Pension Investment Fund, as created under

 

 

SB0065- 12 -LRB103 00029 RPS 45029 b

1    Article 22B of this Code, in their capacity as members of
2    the Board of Trustees of the Police Officers' Pension
3    Investment Fund.
4    (3) All persons, including, without limitation, public
5defenders and probation officers, who receive earnings from
6general or special funds of a county for performance of
7personal services or official duties within the territorial
8limits of the county, are employees of the county (unless
9excluded by subsection (2) of this Section) notwithstanding
10that they may be appointed by and are subject to the direction
11of a person or persons other than a county board or a county
12officer. It is hereby established that an employer-employee
13relationship under the usual common law rules exists between
14such employees and the county paying their salaries by reason
15of the fact that the county boards fix their rates of
16compensation, appropriate funds for payment of their earnings
17and otherwise exercise control over them. This finding and
18this amendatory Act shall apply to all such employees from the
19date of appointment whether such date is prior to or after the
20effective date of this amendatory Act and is intended to
21clarify existing law pertaining to their status as
22participating employees in the Fund.
23(Source: P.A. 102-15, eff. 6-17-21; 102-637, eff. 8-27-21;
24102-813, eff. 5-13-22.)
 
25    (40 ILCS 5/7-132)   (from Ch. 108 1/2, par. 7-132)

 

 

SB0065- 13 -LRB103 00029 RPS 45029 b

1    Sec. 7-132. Municipalities, instrumentalities and
2participating instrumentalities included and effective dates.
 
3(A) Municipalities and their instrumentalities.
4    (a) The following described municipalities, but not
5including any with more than 1,000,000 inhabitants, and the
6instrumentalities thereof, shall be included within and be
7subject to this Article beginning upon the effective dates
8specified by the Board:
9        (1) Except as to the municipalities and
10    instrumentalities thereof specifically excluded under this
11    Article, every county shall be subject to this Article,
12    and all cities, villages and incorporated towns having a
13    population in excess of 5,000 inhabitants as determined by
14    the last preceding decennial or subsequent federal census,
15    shall be subject to this Article following publication of
16    the census by the Bureau of the Census. Within 90 days
17    after publication of the census, the Board shall notify
18    any municipality that has become subject to this Article
19    as a result of that census, and shall provide information
20    to the corporate authorities of the municipality
21    explaining the duties and consequences of participation.
22    The notification shall also include a proposed date upon
23    which participation by the municipality will commence.
24        However, for any city, village or incorporated town
25    that attains a population over 5,000 inhabitants after

 

 

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1    having provided social security coverage for its employees
2    under the Social Security Enabling Act, participation
3    under this Article shall not be mandatory but may be
4    elected in accordance with subparagraph (3) or (4) of this
5    paragraph (a), whichever is applicable.
6        (2) School districts, other than those specifically
7    excluded under this Article, shall be subject to this
8    Article, without election, with respect to all employees
9    thereof.
10        (3) Towns and all other bodies politic and corporate
11    which are formed by vote of, or are subject to control by,
12    the electors in towns and are located in towns which are
13    not participating municipalities on the effective date of
14    this Act, may become subject to this Article by election
15    pursuant to Section 7-132.1.
16        (4) Any other municipality (together with its
17    instrumentalities), other than those specifically excluded
18    from participation and those described in paragraph (3)
19    above, may elect to be included either by referendum under
20    Section 3-146, 4-141.5, or 7-134 or by the adoption of a
21    resolution or ordinance by its governing body. A copy of
22    such resolution or ordinance duly authenticated and
23    certified by the clerk of the municipality or other
24    appropriate official of its governing body shall
25    constitute the required notice to the board of such
26    action.

 

 

SB0065- 15 -LRB103 00029 RPS 45029 b

1    (b) A municipality that is about to begin participation
2shall submit to the Board an application to participate, in a
3form acceptable to the Board, not later than 90 days prior to
4the proposed effective date of participation. The Board shall
5act upon the application within 90 days, and if it finds that
6the application is in conformity with its requirements and the
7requirements of this Article, participation by the applicant
8shall commence on a date acceptable to the municipality and
9specified by the Board, but in no event more than one year from
10the date of application.
11    (c) A participating municipality which succeeds to the
12functions of a participating municipality which is dissolved
13or terminates its existence shall assume and be transferred
14the net accumulation balance in the municipality reserve and
15the municipality account receivable balance of the terminated
16municipality.
17    (d) In the case of a Veterans Assistance Commission whose
18employees were being treated by the Fund on January 1, 1990 as
19employees of the county served by the Commission, the Fund may
20continue to treat the employees of the Veterans Assistance
21Commission as county employees for the purposes of this
22Article, unless the Commission becomes a participating
23instrumentality in accordance with subsection (B) of this
24Section.
 
25(B) Participating instrumentalities.

 

 

SB0065- 16 -LRB103 00029 RPS 45029 b

1    (a) The participating instrumentalities designated in
2paragraph (b) of this subsection shall be included within and
3be subject to this Article if:
4        (1) an application to participate, in a form
5    acceptable to the Board and adopted by a two-thirds vote
6    of the governing body, is presented to the Board not later
7    than 90 days prior to the proposed effective date; and
8        (2) the Board finds that the application is in
9    conformity with its requirements, that the applicant has
10    reasonable expectation to continue as a political entity
11    for a period of at least 10 years and has the prospective
12    financial capacity to meet its current and future
13    obligations to the Fund, and that the actuarial soundness
14    of the Fund may be reasonably expected to be unimpaired by
15    approval of participation by the applicant.
16    The Board shall notify the applicant of its findings
17within 90 days after receiving the application, and if the
18Board approves the application, participation by the applicant
19shall commence on the effective date specified by the Board.
20    (b) The following participating instrumentalities, so long
21as they meet the requirements of Section 7-108 and the area
22served by them or within their jurisdiction is not located
23entirely within a municipality having more than one million
24inhabitants, may be included hereunder:
25        i. Township School District Trustees.
26        ii. Multiple County and Consolidated Health

 

 

SB0065- 17 -LRB103 00029 RPS 45029 b

1    Departments created under Division 5-25 of the Counties
2    Code or its predecessor law.
3        iii. Public Building Commissions created under the
4    Public Building Commission Act, and located in counties of
5    less than 1,000,000 inhabitants.
6        iv. A multitype, consolidated or cooperative library
7    system created under the Illinois Library System Act. Any
8    library system created under the Illinois Library System
9    Act that has one or more predecessors that participated in
10    the Fund may participate in the Fund upon application. The
11    Board shall establish procedures for implementing the
12    transfer of rights and obligations from the predecessor
13    system to the successor system.
14        v. Regional Planning Commissions created under
15    Division 5-14 of the Counties Code or its predecessor law.
16        vi. Local Public Housing Authorities created under the
17    Housing Authorities Act, located in counties of less than
18    1,000,000 inhabitants.
19        vii. Illinois Municipal League.
20        viii. Northeastern Illinois Metropolitan Area Planning
21    Commission.
22        ix. Southwestern Illinois Metropolitan Area Planning
23    Commission.
24        x. Illinois Association of Park Districts.
25        xi. Illinois Supervisors, County Commissioners and
26    Superintendents of Highways Association.

 

 

SB0065- 18 -LRB103 00029 RPS 45029 b

1        xii. Tri-City Regional Port District.
2        xiii. An association, or not-for-profit corporation,
3    membership in which is authorized under Section 85-15 of
4    the Township Code.
5        xiv. Drainage Districts operating under the Illinois
6    Drainage Code.
7        xv. Local mass transit districts created under the
8    Local Mass Transit District Act.
9        xvi. Soil and water conservation districts created
10    under the Soil and Water Conservation Districts Law.
11        xvii. Commissions created to provide water supply or
12    sewer services or both under Division 135 or Division 136
13    of Article 11 of the Illinois Municipal Code.
14        xviii. Public water districts created under the Public
15    Water District Act.
16        xix. Veterans Assistance Commissions established under
17    Section 9 of the Military Veterans Assistance Act that
18    serve counties with a population of less than 1,000,000.
19        xx. The governing body of an entity, other than a
20    vocational education cooperative, created under an
21    intergovernmental cooperative agreement established
22    between participating municipalities under the
23    Intergovernmental Cooperation Act, which by the terms of
24    the agreement is the employer of the persons performing
25    services under the agreement under the usual common law
26    rules determining the employer-employee relationship. The

 

 

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1    governing body of such an intergovernmental cooperative
2    entity established prior to July 1, 1988 may make
3    participation retroactive to the effective date of the
4    agreement and, if so, the effective date of participation
5    shall be the date the required application is filed with
6    the fund. If any such entity is unable to pay the required
7    employer contributions to the fund, then the participating
8    municipalities shall make payment of the required
9    contributions and the payments shall be allocated as
10    provided in the agreement or, if not so provided, equally
11    among them.
12        xxi. The Illinois Municipal Electric Agency.
13        xxii. The Waukegan Port District.
14        xxiii. The Fox Waterway Agency created under the Fox
15    Waterway Agency Act.
16        xxiv. The Illinois Municipal Gas Agency.
17        xxv. The Kaskaskia Regional Port District.
18        xxvi. The Southwestern Illinois Development Authority.
19        xxvii. The Cairo Public Utility Company.
20        xxviii. Except with respect to employees who elect to
21    participate in the State Employees' Retirement System of
22    Illinois under Section 14-104.13 of this Code, the Chicago
23    Metropolitan Agency for Planning created under the
24    Regional Planning Act, provided that, with respect to the
25    benefits payable pursuant to Sections 7-146, 7-150, and
26    7-164 and the requirement that eligibility for such

 

 

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1    benefits is conditional upon satisfying a minimum period
2    of service or a minimum contribution, any employee of the
3    Chicago Metropolitan Agency for Planning that was
4    immediately prior to such employment an employee of the
5    Chicago Area Transportation Study or the Northeastern
6    Illinois Planning Commission, such employee's service at
7    the Chicago Area Transportation Study or the Northeastern
8    Illinois Planning Commission and contributions to the
9    State Employees' Retirement System of Illinois established
10    under Article 14 and the Illinois Municipal Retirement
11    Fund shall count towards the satisfaction of such
12    requirements.
13        xxix. United Counties Council (formerly the Urban
14    Counties Council), but only if the Council has a ruling
15    from the United States Internal Revenue Service that it is
16    a governmental entity.
17        xxx. The Will County Governmental League, but only if
18    the League has a ruling from the United States Internal
19    Revenue Service that it is a governmental entity.
20        xxxi. The Firefighters' Pension Investment Fund.
21        xxxii. The Police Officers' Pension Investment Fund.
22    (c) The governing boards of special education joint
23agreements created under Section 10-22.31 of the School Code
24without designation of an administrative district shall be
25included within and be subject to this Article as
26participating instrumentalities when the joint agreement

 

 

SB0065- 21 -LRB103 00029 RPS 45029 b

1becomes effective. However, the governing board of any such
2special education joint agreement in effect before September
35, 1975 shall not be subject to this Article unless the joint
4agreement is modified by the school districts to provide that
5the governing board is subject to this Article, except as
6otherwise provided by this Section.
7    The governing board of the Special Education District of
8Lake County shall become subject to this Article as a
9participating instrumentality on July 1, 1997. Notwithstanding
10subdivision (a)1 of Section 7-139, on the effective date of
11participation, employees of the governing board of the Special
12Education District of Lake County shall receive creditable
13service for their prior service with that employer, up to a
14maximum of 5 years, without any employee contribution.
15Employees may establish creditable service for the remainder
16of their prior service with that employer, if any, by applying
17in writing and paying an employee contribution in an amount
18determined by the Fund, based on the employee contribution
19rates in effect at the time of application for the creditable
20service and the employee's salary rate on the effective date
21of participation for that employer, plus interest at the
22effective rate from the date of the prior service to the date
23of payment. Application for this creditable service must be
24made before July 1, 1998; the payment may be made at any time
25while the employee is still in service. The employer may elect
26to make the required contribution on behalf of the employee.

 

 

SB0065- 22 -LRB103 00029 RPS 45029 b

1    The governing board of a special education joint agreement
2created under Section 10-22.31 of the School Code for which an
3administrative district has been designated, if there are
4employees of the cooperative educational entity who are not
5employees of the administrative district, may elect to
6participate in the Fund and be included within this Article as
7a participating instrumentality, subject to such application
8procedures and rules as the Board may prescribe.
9    The Boards of Control of cooperative or joint educational
10programs or projects created and administered under Section
113-15.14 of the School Code, whether or not the Boards act as
12their own administrative district, shall be included within
13and be subject to this Article as participating
14instrumentalities when the agreement establishing the
15cooperative or joint educational program or project becomes
16effective.
17    The governing board of a special education joint agreement
18entered into after June 30, 1984 and prior to September 17,
191985 which provides for representation on the governing board
20by less than all the participating districts shall be included
21within and subject to this Article as a participating
22instrumentality. Such participation shall be effective as of
23the date the joint agreement becomes effective.
24    The governing boards of educational service centers
25established under Section 2-3.62 of the School Code shall be
26included within and subject to this Article as participating

 

 

SB0065- 23 -LRB103 00029 RPS 45029 b

1instrumentalities. The governing boards of vocational
2education cooperative agreements created under the
3Intergovernmental Cooperation Act and approved by the State
4Board of Education shall be included within and be subject to
5this Article as participating instrumentalities. If any such
6governing boards or boards of control are unable to pay the
7required employer contributions to the fund, then the school
8districts served by such boards shall make payment of required
9contributions as provided in Section 7-172. The payments shall
10be allocated among the several school districts in proportion
11to the number of students in average daily attendance for the
12last full school year for each district in relation to the
13total number of students in average attendance for such period
14for all districts served. If such educational service centers,
15vocational education cooperatives or cooperative or joint
16educational programs or projects created and administered
17under Section 3-15.14 of the School Code are dissolved, the
18assets and obligations shall be distributed among the
19districts in the same proportions unless otherwise provided.
20    The governing board of Paris Cooperative High School shall
21be included within and be subject to this Article as a
22participating instrumentality on the effective date of this
23amendatory Act of the 96th General Assembly. If the governing
24board of Paris Cooperative High School is unable to pay the
25required employer contributions to the fund, then the school
26districts served shall make payment of required contributions

 

 

SB0065- 24 -LRB103 00029 RPS 45029 b

1as provided in Section 7-172. The payments shall be allocated
2among the several school districts in proportion to the number
3of students in average daily attendance for the last full
4school year for each district in relation to the total number
5of students in average attendance for such period for all
6districts served. If Paris Cooperative High School is
7dissolved, then the assets and obligations shall be
8distributed among the districts in the same proportions unless
9otherwise provided.
10    The Philip J. Rock Center and School shall be included
11within and be subject to this Article as a participating
12instrumentality on the effective date of this amendatory Act
13of the 97th General Assembly. The Philip J. Rock Center and
14School shall certify to the Fund the dates of service of all
15employees within 90 days of the effective date of this
16amendatory Act of the 97th General Assembly. The Fund shall
17transfer to the IMRF account of the Philip J. Rock Center and
18School all creditable service and all employer contributions
19made on behalf of the employees for service at the Philip J.
20Rock Center and School that were reported and paid to IMRF by
21another employer prior to this date. If the Philip J. Rock
22Center and School is unable to pay the required employer
23contributions to the Fund, then the amount due will be paid by
24all employers as defined in item (2) of paragraph (a) of
25subsection (A) of this Section. The payments shall be
26allocated among these employers in proportion to the number of

 

 

SB0065- 25 -LRB103 00029 RPS 45029 b

1students in average daily attendance for the last full school
2year for each district in relation to the total number of
3students in average attendance for such period for all
4districts. If the Philip J. Rock Center and School is
5dissolved, then its IMRF assets and obligations shall be
6distributed in the same proportions unless otherwise provided.
7    Financial Oversight Panels established under Article 1H of
8the School Code shall be included within and be subject to this
9Article as a participating instrumentality on the effective
10date of this amendatory Act of the 97th General Assembly. If
11the Financial Oversight Panel is unable to pay the required
12employer contributions to the fund, then the school districts
13served shall make payment of required contributions as
14provided in Section 7-172. If the Financial Oversight Panel is
15dissolved, then the assets and obligations shall be
16distributed to the district served.
17    (d) The governing boards of special recreation joint
18agreements created under Section 8-10b of the Park District
19Code, operating without designation of an administrative
20district or an administrative municipality appointed to
21administer the program operating under the authority of such
22joint agreement shall be included within and be subject to
23this Article as participating instrumentalities when the joint
24agreement becomes effective. However, the governing board of
25any such special recreation joint agreement in effect before
26January 1, 1980 shall not be subject to this Article unless the

 

 

SB0065- 26 -LRB103 00029 RPS 45029 b

1joint agreement is modified, by the districts and
2municipalities which are parties to the agreement, to provide
3that the governing board is subject to this Article.
4    If the Board returns any employer and employee
5contributions to any employer which erroneously submitted such
6contributions on behalf of a special recreation joint
7agreement, the Board shall include interest computed from the
8end of each year to the date of payment, not compounded, at the
9rate of 7% per annum.
10    (e) Each multi-township assessment district, the board of
11trustees of which has adopted this Article by ordinance prior
12to April 1, 1982, shall be a participating instrumentality
13included within and subject to this Article effective December
141, 1981. The contributions required under Section 7-172 shall
15be included in the budget prepared under and allocated in
16accordance with Section 2-30 of the Property Tax Code.
17    (f) The Illinois Medical District Commission created under
18the Illinois Medical District Act may be included within and
19subject to this Article as a participating instrumentality,
20notwithstanding that the location of the District is entirely
21within the City of Chicago. To become a participating
22instrumentality, the Commission must apply to the Board in the
23manner set forth in paragraph (a) of this subsection (B). If
24the Board approves the application, under the criteria and
25procedures set forth in paragraph (a) and any other applicable
26rules, criteria, and procedures of the Board, participation by

 

 

SB0065- 27 -LRB103 00029 RPS 45029 b

1the Commission shall commence on the effective date specified
2by the Board.
 
3(C) Prospective participants.
4     Beginning January 1, 1992, each prospective participating
5municipality or participating instrumentality shall pay to the
6Fund the cost, as determined by the Board, of a study prepared
7by the Fund or its actuary, detailing the prospective costs of
8participation in the Fund to be expected by the municipality
9or instrumentality.
10(Source: P.A. 102-637, eff. 8-27-21.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.