reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Section 1540.395 - Accelerated Pension Benefit Payment Program

Current through Register Vol. 48, No. 28, July 12, 2024
a) Purpose. This Section establishes policies
			 specific to SERS concerning the Accelerated Pension Benefit Payment Options
			 authorized by Sections 14-147.5 and 14-147.6 of the Illinois Pension Code
			 (Code) [40 ILCS 5 ].
b) Payment
			 Option Limitations
1) A member needs to be an
			 eligible person on or before June 1, 2026 in order to elect an accelerated
			 pension benefit payment.
2) A
			 member who elects the Level Income Option is ineligible to elect an accelerated
			 pension benefit payment.
3) A
			 member who elects the Social Security Offset Removal is ineligible to elect an
			 accelerated pension benefit payment.
4) A member who elects a reversionary annuity
			 is ineligible to elect an accelerated pension benefit payment.
5) A member subject to a mandatory
			 distribution pursuant to section 401(a)(9) of the Internal Revenue Code (26 CFR
			 1) is ineligible to elect an accelerated pension benefit payment at least 30
			 days prior to the date the mandatory distribution must be paid. The election
			 form of such a member must be received by SERS at least 30 days prior to the
			 date the mandatory distribution must be paid.
6) A member who is indebted to SERS because
			 of an overpayment is ineligible to elect the accelerated pension benefit
			 payment under Section 14-147.5 of the Code. That member may qualify for an
			 accelerated pension benefit payment upon repaying the debt in full.
7) An election for an accelerated pension
			 benefit payment under Section 14-147.5 of the Code that is submitted by a
			 member that received disability benefits and has a pending claim for either
			 Social Security disability benefits or benefits payable under the Workers'
			 Compensation Act [820 ILCS 305 ] or Workers' Occupational Diseases Act [820
			 ILCS 310 ], shall not be processed until a determination has been made on that
			 claim.
8) A member who cashed or
			 deposited the payment of a proportional annuity from another participating
			 system prior to December 1, 2018, when creditable service or earnings credit
			 established under Article 14 of the Code was used to calculate a proportional
			 annuity or to qualify the member for a proportional annuity, is ineligible to
			 elect an accelerated pension benefit payment.
9) A member who cashed or deposited the
			 payment of a proportional annuity from another participating system prior to
			 December 1, 2018, when creditable service or earnings credit established under
			 another participating system was used to calculate the proportional annuity
			 payable by SERS established under Article 14 of the Code or to qualify the
			 member for the proportional annuity payable by SERS established under Article
			 14 of the Code is ineligible to elect an accelerated pension benefit
			 payment.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Section 1540.400 - Multiple Survivors of a Tier 2 Member

Current through Register Vol. 48, No. 28, July 12, 2024
a) If 2 or more persons are eligible to
			 receive survivor's annuities, as provided under either Section 1-160(f) or
			 1-161(i) of the Code, based on the same deceased Tier 2 member, then the
			 calculation of the survivors' annuities shall be based on the total amount of
			 the survivors' annuity divided by the number of persons eligible to receive the
			 benefit.
b) For purposes of this
			 Section, "Tier 2 Member" means a member of the System who is subject to the
			 provisions of Sections 1-160 and 1-161 of the Illinois Pension Code.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Section 1540.405 - Tier 2 Member Final Average Compensation

Current through Register Vol. 48, No. 28, July 12, 2024
a) For purposes of calculating a retirement
			 annuity of a Tier 2 member, the average compensation for the last 12 months of
			 the 48-month period shall not exceed the final average compensation by more
			 than 25%. (See Section 14-103.12(a) of the Illinois Pension Code (Code) [40
			 ILCS 5 ].)
b) For purposes of this
			 Section, "Tier 2 Member" means a member of the System who is subject to the
			 provisions of Section 1-160 of the Code.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Section 1540.410 - Final Average Compensation for Certain Alternative Retirement Annuity Recipients

Current through Register Vol. 48, No. 28, July 12, 2024
For purposes of retirement and survivor annuities, in the case
				of a member who first became a member of the System prior to January 1, 1998
				and who is eligible to receive an alternative retirement annuity under Section
				14-110 of the Code on or after that date, "final average compensation" means
				final average compensation as defined by Section 14-103.12(a), (c) or (d) of
				the Code, whichever is greater.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Section 1540.415 - Prohibited Transactions

Current through Register Vol. 48, No. 28, July 12, 2024
The payment of any type of refund or any type of accelerated
				pension benefit payment provided under Article 14 of the Pension Code shall not
				be transferred to a Roth IRA or any other type of account in which a person can
				receive distributions on a tax-free basis.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Appendix A - Grievance Form

Current through Register Vol. 48, No. 28, July 12, 2024
Grievance
Discrimination Based on
				Disability
It is the policy of the State Employees' Retirement System to
				provide assistance in filling out this form. If assistance is needed, please
				ask:
State Employees' Retirement System, ADA
				Coordinator
2101 S. Veterans Parkway, P. O. Box 19255
Springfield IL 62704
217-785-7444, 217-785-7218 (TDD)
Name:
				_______________________________________________________________
Address:
				_____________________________________________________________
City, State and Zip Code:
				_________________________________________________
Telephone No.:
				_________________________________________________________
Program, Service or Activity to which Access was Denied or in
				which Alleged Discrimination Occurred:
				___________________________________________________________________
Date of Alleged Discrimination:
				_____________________________________________
Nature of Alleged Discrimination:
				____________________________________________
(Attach additional sheets, if necessary, and copies of any
				documents received or submitted to the System that pertain to the program,
				activity or service referred to in this grievance. If the grievance is based on
				a denial of requested reasonable modification, please fill out the back of this
				form.)
I certify that I am qualified or otherwise eligible to
				participate in the program, service or activity and the above statements are
				true to the best of my knowledge and belief.
_________________________
________________
Signature
Date
Please give to the ADA Coordinator at the address listed
				above.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1540 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS › Table A - Optional Forms of Benefits - Basis of Computation

Current through Register Vol. 48, No. 28, July 12, 2024
AGE
A
B
1
0.000342
0.000171
2
0.000342
0.000171
3
0.000342
0.000171
4
0.000342
0.000171
5
0.000342
0.000171
6
0.000342
0.000140
7
0.000318
0.000118
8
0.000302
0.000104
9
0.000294
0.000097
10
0.000292
0.000096
11
0.000293
0.000104
12
0.000298
0.000113
13
0.000304
0.000121
14
0.000310
0.000131
15
0.000317
0.000140
16
0.000325
0.000149
17
0.000333
0.000159
18
0.000343
0.000168
19
0.000353
0.000179
20
0.000365
0.000189
21
0.000377
0.000201
22
0.000392
0.000212
23
0.000408
0.000225
24
0.000424
0.000239
25
0.000444
0.000253
26
0.000464
0.000268
27
0.000488
0.000284
28
0.000513
0.000302
29
0.000542
0.000320
30
0.000572
0.000342
31
0.000607
0.000364
32
0.000645
0.000388
33
0.000687
0.000414
34
0.000734
0.000443
35
0.000785
0.000476
36
0.000860
0.000502
37
0.000907
0.000536
38
0.000966
0.000573
39
0.001039
0.000617
40
0.001128
0.000665
41
0.001238
0.000716
AGE
A
B
42
0.001370
0.000775
43
0.001527
0.000842
44
0.001715
0.000919
45
0.001932
0.001010
46
0.002183
0.001117
47
0.002471
0.001237
48
0.002790
0.001366
49
0.003138
0.001505
50
0.003513
0.001647
51
0.003909
0.001793
52
0.004324
0.001949
53
0.004755
0.002120
54
0.005200
0.002315
55
0.005660
0.002541
56
0.006131
0.002803
57
0.006618
0.003103
58
0.007139
0.003443
59
0.007719
0.003821
60
0.008384
0.004241
61
0.009158
0.004703
62
0.010064
0.005210
63
0.011133
0.005769
64
0.012391
0.006386
65
0.013868
0.007064
66
0.015592
0.007817
67
0.017579
0.008681
68
0.019804
0.009702
69
0.022229
0.010922
70
0.024817
0.012385
71
0.027530
0.014128
72
0.030354
0.016160
73
0.033370
0.018481
74
0.036680
0.021092
75
0.040388
0.023992
76
0.044597
0.027185
77
0.049388
0.030672
78
0.054758
0.034459
79
0.060678
0.038549
80
0.067125
0.042945
81
0.074070
0.047655
82
0.081484
0.052691
83
0.089320
0.058071
84
0.097525
0.063807
85
0.106047
0.069918
AGE
A
B
86
0.114836
0.076570
87
0.124170
0.083870
88
0.133870
0.091935
89
0.144073
0.101354
90
0.154859
0.111750
91
0.166307
0.123076
92
0.178214
0.135630
93
0.190460
0.149577
94
0.203007
0.165103
95
0.217904
0.182419
96
0.234086
0.201757
97
0.248436
0.222044
98
0.263954
0.243899
99
0.280803
0.268185
100
0.299154
0.295187
101
0.319185
0.325225
102
0.341086
0.358897
103
0.365052
0.395843
104
0.393102
0.438360
105
0.427255
0.487816
106
0.469531
0.545886
107
0.521945
0.614309
108
0.586518
0.694885
109
0.665268
0.789474
110
1.000000
1.000000
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.5 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) The following
			 rules are designed to carry out the provisions of Title 11, Section 218 of the
			 Federal Social Security Act ( 42 USC. 418 ) and federal regulations adopted
			 pursuant thereto.
b) In accordance
			 with the provisions of the Illinois Revised Statutes, ch. 1081/2, Art. 21,
			 Section 128 of the Social Security Enabling Act of the State of Illinois which
			 authorizes the State Agency to "make and publish such rules and regulations,
			 not inconsistent with the provisions of this Article, as it finds necessary or
			 appropriate to the efficient administration of the functions with which it is
			 charged", the State Agency does hereby resolve, establish and promulgate and
			 declare effective the following revised rules to implement the provisions of
			 said Act.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.10 - Expenses Incurred Establishing Social Security Coverage

Current through Register Vol. 48, No. 28, July 12, 2024
The Social Security Unit, referred to hereafter as the "State
				Agency" does not assume obligation for the cost of any legal services,
				actuarial studies, professional consultation fees or administrative costs
				incurred by a political subdivision or a public retirement system coverage
				group related to entering into a social security coverage
				agreement.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.20 - Resolution of Legal Question Coincident to Adoption of Social Security Coverage

Current through Register Vol. 48, No. 28, July 12, 2024
If, in the preliminary stages of the establishment of social
				security coverage for a political subdivision or a public retirement system
				group, there shall arise legal questions requiring clarification, the State
				Agency shall be guided by the legal determinations of the Attorney General of
				the State of Illinois in questions involving State's statutes and by the Office
				of the General Counsel of the Social Security Administration in matters
				involving interpretation of the Social Security Act. The governing body of the
				political subdivision or the Board of Trustees of a public retirement system is
				not relieved of the responsibility to obtain legal advice from their own
				counsel. Legal opinions and advice of independent counsel shall be furnished to
				the State Agency upon request.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.30 - Employer's Tax Liability, When Does It Begin

Current through Register Vol. 48, No. 28, July 12, 2024
Coverage does not begin until an entity's agreement has been
				approved by the Social Security Administration. During the period between
				adoption of the Social Security agreement by the entity's governing body and
				federal approval, the employer has no legal authorization to make social
				security deductions from the employee's wages under the coverage agreement.
				However, the employer, with consent of the employees, may make deductions and
				hold them in an escrow account pending receipt of the Notice of Approval from
				the State Agency. If an employee resigns during the interim period, and before
				the date on which federal approval is given, the employee shall be refunded the
				deductions withheld from his wages for social security purposes. In the event a
				question arises as to whether final wages of an employee are subject to being
				included upon initial wage reports, the State Agency shall determine whether
				tax liability upon said wages has occurred.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.40 - Employer's Identifying Information

Current through Register Vol. 48, No. 28, July 12, 2024
a) There shall be one employer's
			 identification number issued for each political entity under coverage. The
			 designated reporting official shall file one consolidated report of wages for
			 all departments within the entity for retroactive coverage under a new coverage
			 agreement for periods prior to January 1, 1987. Functional units of
			 administration which are integral parts of the entity, even though maintaining
			 separate divisional payrolls, shall not report wages separately to the State
			 Agency unless such functional units have been authorized for reporting purposes
			 by the State Agency.
b) The
			 employer identification number and mailing address shall not be changed or
			 altered upon the preprinted wage report. If a change of address or appointment
			 of a new reporting official has occurred, the State Agency shall be notified
			 immediately in writing. If, through mailing error one entity receives another
			 entity's report forms, it shall be the responsibility of the reporting official
			 to immediately contact the State Agency.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.50 - Employees' Social Security Account Number

Current through Register Vol. 48, No. 28, July 12, 2024
At the beginning of an employment relationship, the reporting
				official shall request to see the employees' social security card and enter
				into the payroll records of the entity, the employees' full name and social
				security number exactly as it appears upon the employees' social security card.
				Every employee whose position is covered under the entity's social security
				coverage agreement, must have a social security number. If an employee does not
				have a number, the reporting official shall direct him to the nearest Social
				Security Office to apply for a number and return the receipt issued by the
				Social Security Administration to the local reporting official. If an employee
				has not been issued a social security number by the time the next wage report
				is due, a duplicate of the receipt issued by the Social Security Office to the
				new employee must be attached to the wage report. If an employee has changed
				his name, the employee should be directed to the nearest Social Security Office
				to obtain a new social security card showing his new name.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.70 - Due Dates for Social Security Contributions Payments and Wage Reports

Current through Register Vol. 48, No. 28, July 12, 2024
a) Retroactive
			 Payments of Social Security Contributions Under a New Coverage Agreement.
1) Each entity which enters into a new
			 coverage agreement shall prepare on prescribed forms, a report of covered wages
			 paid to all covered employees for each period and shall remit to the State
			 Agency the related amount of Social Security Contributions due thereon for
			 periods prior to January 1, 1987, if any, as determined by the effective date
			 of coverage specified by the entity in the coverage agreement. The State Agency
			 will notify the entity of its payment and reporting responsibility to the
			 Internal Revenue Service (IRS) for retroactive periods beginning January 1,
			 1987.
2) The entity should refer to
			 Internal Revenue Service Publications (such as Circular E, "Employer's Tax
			 Guide") for instructions for subsequent payments and reports. The entity's wage
			 reporting and contribution liability begins as of the effective date specified
			 in the coverage agreement and continues until such time as the entity is
			 dissolved or ceased to maintain a legal existance due to dissolution,
			 annexation, or consolidation with another political entity.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.80 - Adjustment of Wage Reports

Current through Register Vol. 48, No. 28, July 12, 2024
The primary responsibility to report an employee's wages rests
				upon the employer. This responsibility requires that the employer shall take
				immediate action to correct errors in reported wages as soon as such errors are
				discovered. For periods prior to January 1, 1987, local officials shall comply
				with the following as soon as reporting errors are discovered.
a) All adjustments shall be filed on forms
			 prescribed by the State Agency.
b)
			 Whenever a reporting error is discovered, either by the State Agency or upon
			 receipt of notice from the entity, the State Agency shall forward adjustment
			 forms to the entity and shall set a due date by which the entity must return
			 the completed adjustment form with payment of additional contributions, if
			 required. Any federal interest penalties that arise because of the entity's
			 failure to comply with the due dates set by the State Agency shall be assessed
			 directly against the entity.
c) An
			 adjustment decreasing the amount of wages previously reported must be
			 accompanied by an explanation of the error to justify removal of the erroneous
			 wage credits from the employee's earnings records by the Social Security
			 Administration. The State Agency shall refuse to process a decrease adjustment
			 if the entity has failed to include an adequate explanation.
d) If a reporting error is discovered at the
			 federal level, the employing entity must comply with all State and Federal
			 requirements to resolve the discrepancy. The employing entity will be
			 responsible to report and pay any contributions and interests determined
			 payable by the Social Security Administration.
e) If a refund of contributions reflects both
			 employee and employer contributions, it shall be the employer's responsibility
			 to make appropriate refunds to all employees involved.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.90 - Annual Statements to Employees, Form W-2 Wage and Tax Statement

Current through Register Vol. 48, No. 28, July 12, 2024
a) Not later than
			 January 31, or not later than 30 days after the date of the last payment of
			 wages is made to an individual whose employment has been terminated each
			 employing entity is required to furnish to each employee a Form W-2, Wage and
			 Tax Statement for the applicable calendar year. Covered entities shall obtain
			 supplies of Form W-2 from the Internal Revenue Service (IRS) district office
			 servicing their local area, or from a private vendor who prints such forms upon
			 order in accordance with IRS specifications.
b) Compliance with the regulations issued to
			 employers by the Internal Revenue Service regarding Form W-2, applicable to the
			 particular calendar year, shall constitute compliance with this rule.
c) Each entity that has adopted social
			 security coverage through the State Agency is required to insert upon the W-2
			 Form in the appropriate block as specified by IRS instructions, the entity's
			 social security account identification number referred to in Section
			 1570.40.
d) Covered entities shall not file with the
			 State Agency copies of W-2 Forms issued to their employees; however, the
			 employer's copy of the W-2 Forms shall be made available to the State Agency
			 upon request, to confirm annual totals of wages paid to employees for purposes
			 of social security credit under the entity's coverage agreement for periods
			 prior to January 1, 1987.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.100 - Recovery of Administrative Expenses of the Social Security Unit

Current through Register Vol. 48, No. 28, July 12, 2024
a) General
			 Conditions for Recovery of Administrative Expenses
1) Each entity electing participation in the
			 Social Security insurance program shall reimburse the State Agency for the
			 benefit of the State Treasury a pro rated share of the State Agency's total
			 operational expenses.
2) For
			 purposes of recovering the operational expenses incurred by the State of
			 Illinois in administering the federal social security program, the State Agency
			 shall allocate the amounts to be assessed according to the two classifications
			 of participating entities, Absolute Coverage Group and Retirement System
			 Coverage Group.
3) The
			 administrative charge to be assessed upon the two classifications of
			 participating entities shall be based upon the established costs of operating
			 the State's Social Security program for the fiscal year ending June 30 as
			 determined by the official accounts and records of the State Employees'
			 Retirement System, Social Security Unit.
4) The pro rated share of operating expenses
			 shall be based on the allocation of time spent in administering coverage for
			 the two classifications of participating entities.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.120 - Privacy and Confidentiality of Information Contained in Records of the State Agency

Current through Register Vol. 48, No. 28, July 12, 2024
a) A statement
			 of the wages or other information reported under an individual's social
			 security number shall be considered confidential and subject to release only
			 upon written request from the account number holder or his legal
			 representative. All other information maintained by the Social Security Unit
			 shall be considered public information open to inspection upon request during
			 normal business hours.
b) The
			 Social Security Unit may release any information in its files reported under an
			 individual's social security number to a federal or state agency or department
			 without the authorization of the individual if the information is for the
			 purpose of conducting an investigation or prosecution. The request must be
			 submitted in writing and must state the reason for the request. The request
			 must be directed to the Executive Secretary of the System for his approval or
			 denial. The Executive Secretary will approve the request if he determines it is
			 a bonafide request from such agency.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.140 - Amendments

Current through Register Vol. 48, No. 28, July 12, 2024
This Part may be changed or amended at any regular or special
				meeting of the Board of Trustees of the State Employees' Retirement System by a
				majority vote of the membership of the Board.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1570 - THE ADMINISTRATION AND OPERATION OF THE STATE EMPLOYEES' RETIREMENT SYSTEM OF ILLINOIS - SOCIAL SECURITY UNIT › Section 1570.160 - Audit For Failure to Pay Contributions - Reimbursement of Expenses

Current through Register Vol. 48, No. 28, July 12, 2024
If the State Agency audits an entity due to failure or refusal
				by the entity to pay contributions and submit wage reports on a timely basis
				for periods prior to January 1, 1987, the entity shall reimburse the State
				Agency for the necessary expenses incurred by the State Agency to conduct the
				audit. Such expenses are the necessary travel expenses actually incurred by the
				State Agency in traveling to the office of the entity or any other location
				away from the office of the State Agency.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart A - GENERAL › Section 1600.110 - Freedom of Information Act

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Purpose. This Section establishes policies and procedures specific to SURS
				concerning requests for information made under FOIA.
b) Freedom of Information Officer. The
				Freedom of Information Officer is the staff member at SURS responsible for
				responding to all requests for information on behalf of SURS as the "public
				body" under FOIA and is also responsible for maintaining all records required
				to be kept under FOIA and this Section. The Freedom of Information Officer
				shall be the SURS General Counsel or a designee of the SURS Executive Director.
				Denials issued by the Freedom of Information Officer shall inform the requester
				of the right of review by the Public Access Counselor under Section 9.5 of FOIA
				or by a court under Section 11 of FOIA.
c) Time and Place for Requests or Inspection.
				Records subject to FOIA shall be made available for inspection and copying at
				SURS principal office (see Section
				1600.100 ) on
				weekdays between the hours of 8:00 a.m. and 4:30 p.m., excluding days during
				which the office is closed to the public. Written requests shall be directed to
				the Freedom of Information Officer or a designee in the SURS Legal Department
				by mail that is addressed to the SURS principal office by facsimile at
				(217)378-9801, or by email to FOIA_Officers@surs.org. Oral requests for
				inspection or copying may be made in person or by phone at
				217-378-8800.
d) Fees. Subject to a
				waiver or reduction of the fee if warranted under Section 6 of FOIA, fees may
				be imposed on the requester to recover costs of document production or
				reproduction according to the following schedule:
1) Photostatic copying of paper documents:
A) Black and white copies shall be charged
				after the first 50 pages at $0.05 per page;
B) Color copies shall be charged at $0.13 per
				page.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart A - GENERAL › Section 1600.120 - Open Meetings Act

Current through Register Vol. 48, No. 28, July 12, 2024
a) Introduction
1) The Illinois Open Meetings Act [5 ILCS 120
				] sets forth the public policy of the State of Illinois that public bodies
				exist to aid in the conduct of the people's business and that the people have a
				right to be informed as to the conduct of their business. It is also the public
				policy of the State that its citizens be given advance notice of and the right
				to attend all meetings at which any business of a public body is discussed or
				acted upon in any way.
2) It is the
				intent of the Open Meetings Act:
A) to ensure
				that the actions of public bodies be taken openly and that their deliberations
				be conducted openly;
B) to protect
				the citizen's right to know; and
C)
				that provisions for exceptions to the open meeting requirements be strictly
				construed against closed meetings. [5 ILCS
				120/1 ]
3) By means of this Section, SURS has
				established procedures to conduct its business in accordance with the Open
				Meetings Act.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart A - GENERAL › Section 1600.145 - Compliance with Final 415 Treasury Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject to Section
				1600.140(f),
				the limitations of this Section in compliance with IRC section 415 and the
				Final Treasury Regulations under IRC section 415 ( 26 CFR 1.415(a) - 1
				through(j) - 1, T.D. 9319, April 5, 2007) shall apply in limitation years
				beginning on or after January 1, 2008, except as otherwise provided in this
				subsection (a).
1) The IRC section 415(b)
				limit with respect to any member who, at any time has been a participant in any
				other defined benefit plan (defined in IRC section 414(j)) maintained by the
				member's same employer in the System shall apply as if the total benefits
				payable under all such defined benefit plans in which the member has been a
				participant were payable from one plan.
2) The IRC section 415(c) limit with respect
				to any member who, at any time, has been a participant of any other defined
				contribution plan, as defined in IRC section 414(i), that was maintained by the
				member's same employer in the System shall apply as if the total annual
				additions under all such defined contribution plans in which the member has
				been a participant were payable to one plan.
3) For purposes of this Section, the
				"limitation year" shall be the calendar year, and "plan" shall be any one or
				more of the SURS retirement plans, as the context requires.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.200 - Definition of "Employee" for SURS Participation

Current through Register Vol. 48, No. 28, July 12, 2024
Purpose and Application. As mandated by Section 15-107(k) of
				  the Code, this Section provides rules for determining whether an individual is
				  an "employee," as defined under Section 15-107 of the Code, who is eligible to
				  participate in a SURS retirement program. This Section shall be effective for
				  employment beginning on or after January 1, 2023. Certifications of employee
				  status for employment that began prior to January 1, 2023, shall be determined
				  under a reasonable and good faith interpretation of Section 15-107 of the
				  Code.
a) General Definition. "Employee"
				means
any member of the educational, administrative, secretarial,
				clerical, mechanical, labor or other staff of an employer
who
				satisfies either the "permanent and continuous standard" under subsection
				(a)(1) or the "minimum continuous duration standard" under subsection (a)(2)
				and meets the "payroll standard" under subsection (a)(3). [40
				ILCS 5/15-107(a) ]
1) Permanent and Continuous Standard. An
				individual satisfies this subsection (a)(1) if:
A) as of the date of commencement of
				employment, the position is permanent, that is, it is intended to continue
				indefinitely in the absence of further action by the employer in the normal
				course of business or is anticipated for automatic reappointment upon
				expiration of the appointment term; and
B) the position is continuous as described in
				subsection (a)(4).
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.202 - Return to Employment

Current through Register Vol. 48, No. 28, July 12, 2024
Purpose. This Section defines terms used in Section 15-139 of
				  the Code [40
				  ILCS 5/15-139 ] concerning annuitants who return to
				  employment.
a) "Annuitant", for
				purposes of Section 15-139 of the Code, means a person who is receiving a
				retirement annuity or who has received a lump-sum retirement benefit from SURS,
				or, if the retirement annuity payment or payments have not yet been paid due to
				SURS processing, a person whose retirement annuity payment period has
				commenced. However:
1) a person who has
				received a lump-sum retirement benefit is not an annuitant for purposes of
				Section 15-139(b) of the Code; and
2) a person who is receiving or who has
				received retirement benefits under the Self-Managed Plan is not an
				annuitant.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.203 - Independent Contractors

Current through Register Vol. 48, No. 28, July 12, 2024
Any individual claiming to be an independent contractor
				  exempt from participation in SURS as an employee under Section 15-107 of the
				  Code or from the provision governing annuitants who return to employment or
				  receive compensation from any employer as set forth in Sections 15-139,
				  15-139.1 and 15-139.5 of the Code must file Form SS-8 (Determination of
				  Employee Work Status for Purposes of Federal Employment Taxes and Income Tax
				  Withholding) with the IRS seeking confirmation of independent contractor
				  status. An IRS Form SS-8 independent contractor determination must be filed
				  with SURS before an individual can be considered to be exempt from SURS
				  participation as an employee or reemployed employee. The individual shall file
				  with SURS a copy of the IRS formal determination or information letter received
				  in response to the Form SS-8, which may then be used in further consideration
				  of the individual's independent contractor status.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.205 - Earnings Subject to Withholding and Crediting

Current through Register Vol. 48, No. 28, July 12, 2024
a) Purpose. This Section provides guidance on
				which payments for compensation constitute "earnings" under Sections 15-111 and
				15-111.5 of the Code. Section 15-157 of the Code requires every participating
				employee to make contributions of 8% of his or her pay to fund the benefits
				payable under SURS. This contribution is deducted from the participating
				employee's pay on a pre-tax basis and remitted to SURS via payroll deduction.
				The contributions are made as a percentage of the participating employee's
				"earnings".
b) Definition.
				"Earnings", defined under Section 15-111 of the Code,
is an amount paid
				for personal services equal to the sum of the basic compensation plus extra
				compensation for summer teaching, overtime and other extra service
,
				subject to the following:
1)
For
				periods for which an employee receives service credit under
Section
				15-113.1(c) or 15-113.2 of the Code,
earnings are equal to the basic
				compensation on which contributions are paid by the employee during such
				periods.
2) Earnings shall
				include the basic compensation on which employee contributions required under
				Section 15-157 of the Code are paid by the employee for periods of furlough as
				provided under Section 15-113.11 of the Code.
3) Earnings shall include the amount of a
				voluntary pay reduction taken in lieu of furlough on which employee
				contributions required under Section 15-157 of the Code are paid by the
				employee as provided under Section 15-113.12 of the Code.
4)
Compensation for employment which
				is irregular, intermittent and temporary shall not be considered earnings,
				unless the participant is also receiving earnings from the employer as an
				employee under Section 15-107
of the Code
.
[40 ILCS
				5/15-111(a)]
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.210 - Crediting Interest on Participant Contributions and Other Reserves

Current through Register Vol. 48, No. 28, July 12, 2024
a) On the first of
				each month, participant contributions and all other reserves, except the
				reserves for undistributed interest and gains and losses on investments, shall
				be credited with interest at the effective rate in accordance with subsections
				(b) and (c) of this Section.
b) The
				balance in the account at the end of the preceding fiscal year shall be
				credited with one-twelfth of one year of interest at the effective
				rate.
c) A participant accepting a
				refund shall be entitled to interest to the first day of the month in which the
				refund is paid.
d) The prescribed
				rate of interest shall be compounded annually, and the rate shall be determined
				periodically by the Board based upon the probable average effective rate of
				interest on a long-term basis.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.220 - Election to Make Contributions Covering Leave of Absence at Less Than 50% Pay

Current through Register Vol. 48, No. 28, July 12, 2024
a) A participant
				may elect to pay contributions covering leaves of absence at less than 50% pay,
				except military leave and periods of disability leave in excess of 60 days, if
				the participant pays the contributions required by the Code in accordance with
				this Section upon the participant's basic compensation on the date the leave
				begins. In order to pay contributions covering such leaves of absence, the
				participant must:
1) return to employment
				covered by SURS at the expiration of the leave, or within 30 days after the
				termination of a disability that occurs during the leave, and continues this
				employment at a percentage of time equal to or greater than the percentage of
				time immediately preceding the leave of absence for at least 8 consecutive
				months or a period equal to the period of the leave, whichever is less;
				or
2) be precluded from meeting the
				foregoing conditions because of disability or death.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.230 - Election to Pay Contributions Based upon Employment that Preceded Certification as a Participant

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
				participant who meets the conditions of the Code may elect to pay contributions
				plus interest on the contribution at the rate established by the Code covering
				any period of employment:
1) after August 31,
				1941, at one-half time or more for an employer covered by SURS, which preceded
				the date that he or she became a participant; and
2) any period of full-time employment with
				the United States government, the government of a state, a political
				subdivision of a state, or an agency or instrumentality of any of the
				foregoing, that preceded the date that he or she became a
				participant.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.240 - Election to Make Contributions Covering Periods of Military Leave Protected under USERRA

Current through Register Vol. 48, No. 28, July 12, 2024
a) Under
				Section 15-157(d) of the Code, and subject to conditions and limitations as may
				be specified in this Section, a participant may make other additional
				contributions of such percentage of earnings or amounts as the participant
				shall elect in a written notice received by the Board. Under Section 1-118 of
				the Code, SURS shall comply with the requirements imposed on it by the federal
				Uniformed Services Employment and Reemployment Rights Act (USERRA) (
				38 USC
				4301 et seq.).
b) "Military leave", as used in this Section,
				means periods during which a participating employee is placed on leave by an
				employer for active duty in the uniformed services of the United States while a
				participating employee under SURS and:
1)
				returns to employment covered by SURS within the time periods and in the manner
				required under
				20
				CFR 1002.115, or within 30 days after the
				termination of a disability that occurs during the leave; or
2) is precluded from meeting the conditions
				set forth in subsection (b)(1) because of disability or death.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.241 - Survivor Benefits for Members Who Die While on Military Leave Protected under USERRA

Current through Register Vol. 48, No. 28, July 12, 2024
For deaths occurring on or after January 1, 2007, in the case
				  of a participant who dies while performing "qualified military service", as
				  defined in section 414(u) of the IRC, any survivor or beneficiary of the
				  participant is entitled to any additional benefits (other than benefit accruals
				  relating to the period of qualified military service) provided under SURS had
				  the participant resumed employee status and then terminated employment on
				  account of death.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.250 - Sick Leave Accrual Schedule

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Under Section 15-113.4 of the Code, SURS grants service credit for unused sick
				leave.
b) A participant who retires
				within 60 days immediately following his or her termination with an employer
				covered under SURS or other system subject to the Retirement Systems Reciprocal
				Act [40 ILCS 5/20 ] is entitled to credit for service for that portion of
				unused and unpaid sick leave earned in the course of employment.
c) The employer must certify the number of
				unused and unpaid sick days consistent with subsection (e) on the member's
				termination report provided to SURS, or other form acceptable to
				SURS.
d) Service credit is granted
				for unused and unpaid sick leave verified by the employer in accordance with
				the following schedule:
1) 0-29 full calendar
				days and 0-19 full work days = no service credit
2) 30-90 full calendar days and 20-59 full
				work days = 0.25 years of service credit
3) 91-180 full calendar days and 60-119 full
				work days = 0.50 years of service credit
4) 181-270 full calendar days and 120-179
				full work days = 0.75 years of service credit
5) 271 or more full calendar days and 180 or
				more full work days = 1 year of service credit
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 1600 - UNIVERSITIES RETIREMENT › Subpart B - CONTRIBUTIONS AND SERVICE CREDIT › Section 1600.260 - Part-time/Concurrent Service Adjustment

Current through Register Vol. 48, No. 28, July 12, 2024
This Section will clarify how the percentage of time employed
				  for each year of employment is determined for the service adjustment under
				  Section 15-134.1(b) of the Code. This percentage cannot exceed 100%.
a) Determine the average monthly percent time
				worked.
1) Establish the monthly full-time
				equivalent (FTE) earnings for each employer by dividing the monthly earnings
				from that employer by the percent time the participant worked for that employer
				for that month.
2) Total the
				participant's earnings from all employers for that month and divide by the
				highest full-time equivalent.
3)
				This results in the average monthly percent time worked.
4) Example:
Actual Monthly
Monthly %
Employer
Earnings
Time Worked
Monthly FTE
Employer #1
$200
20%
$1,000
Employer #2
$375
30%
$1,250 (highest)
Employer #3
$420
40%
$1,050
Total Actual
$995
Average monthly percent time worked = 79.6 % ($995 divided by
				  $1,250)