Illinois Administrative Code
Title 80 - PUBLIC OFFICIALS AND EMPLOYEES
Part 1650 - THE ADMINISTRATION AND OPERATION OF THE TEACHERS' RETIREMENT SYSTEM
Subpart F - ANNUITANTS AND BENEFICIARIES
Section 1650.511 - Separation from Service

Universal Citation: 80 IL Admin Code ยง 1650.511

Current through Register Vol. 48, No. 38, September 20, 2024

a) Under the provisions of section 401(a) of the Internal Revenue Code ( 26 USC 401(a)) , a member must "separate from service" to be eligible to receive a retirement benefit from the System.

b) To meet the "separation from service" requirement of the Internal Revenue Code, an annuitant cannot return to work with his or her last employer in a certified position unless:

1) Re-employment was not discussed nor arranged until 30 days after the annuitant's date of retirement.

2) The annuitant is not employed by the annuitant's last employer prior to 30 days after the annuitant's last day of contributing service. However, as provided in Section 16-118(a)(1) of the Pension Code [40 ILCS 5/16-118(a)(1)] , an annuitant may not accept employment as a teacher during the school year in which the member terminated service.

3) The annuitant is employed no more than the limit provided in Section 16-118(a)(2) of the Pension Code in the school year following the school year in which the member terminated service.

c) An annuitant and employer cannot avoid the limitations in post-retirement employment provided in Section 16-118 of the Pension Code by allowing the annuitant to relinquish his or her teaching certificate and continue in the same position.

d) An annuitant and employer cannot avoid the limitations in post-retirement employment provided in Section 16-118 of the Pension Code by changing the annuitant's pre-retirement job title or by a minor adjustment in the annuitant's pre-retirement job duties causing the annuitant's former position to no longer require certification under the laws governing the certification of teachers.

e) Failure to "separate from service" shall nullify an annuitant's retirement and constitute a return to service under Section 16-150(d) of the Pension Code.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.