Revised Employer Digest Logo  
 March 3, 2015

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OneGASB 68 Application due March 13, 2015

Governmental Accounting Standards Board (GASB) 68 requires IMRF employers that produce financial statements using Generally Accepted Accounting Principles (GAAP) to report their Net Pension Liability and Pension Expense in their financial statements. IMRF is being diligent in its approach in providing a GASB 68 opinion specifically for each employer; failure to return the application will prevent information from being readily available. 


The mandatory GASB 68 application must be completed and returned to IMRF by March 13, 2015. The completed form may be submitted using one of three methods:

For additional information, visit the "GASB 68 Resources for IMRF Employers" page at 


Download the Employer's GASB 68 application here.


Three2014 Employer Retirement Reserve Statements

available in Document Archive

General Memo 654


Your 2014 Employer Retirement Reserve Statement is available in the Document Archive section of your Employer Access account.

The retirement reserve is used to fund retirement benefits for a unit of government's active IMRF members when they retire. It is also one component of an employer's actuarial assets which, along with the accrued actuarial liability, determines the employer's over- or underfunding balance. The over- or underfunding balance is used when calculating the employer's contribution rate.


If you have questions, please call Corey Lockwood, Employer/Member Data Unit Supervisor, at (630) 706-4226, or contact IMRF through your Employer Access account's Secure Message Center. 


For further information about Employer Retirement Reserve Statements, read the full General Memo 654


TwoEmployer copies of 2014 Member Statements available

Employer copies of 2014 Member Statements are available in your Employer Access Document Archive. Use the following instructions to access your employees' statements:

  • Log-in to your Employer Access account
  • Click the "Display Document Archive" link (Note: you may have to enter your Employer Access password a second time.)
  • Select Document Category: EFINANCE
  • For Employer Retirement Reserve Statement:
    • Select Document Type: RSERVE - Reserve Statement
    • Set the Date Filter to December 2014
    • Click Search
  • For Employer Copies of Member Statements:  
    • Select Document Type: ECMSD - Employer Copy Member Statement - Detail
    • Set the Date Filter to December 2014
    • Click Search
FourUse IMRF's new website to easily access information

IMRF launched a new and improved website,, on January 31, 2015. The site, developed based on feedback from customer surveys and focus groups, features a design specifically addressing the needs of IMRF members, retirees, participating employers, and the general public. Of particular value to employers, site visitors will find clearly written content, scheduled workshops and online registration, and immediate access to frequently used resource material and forms. 


Read more in the February Employer Reminder.


FourIMRF adopts new corporate brand

IMRF adopted a new corporate brand when it launched its new website in January. As part of that process, IMRF rebranded all of its print materials, including all IMRF forms and benefits booklets. 


Please help IMRF protect its new brand identity by discarding forms and booklets you may possess that feature the old IMRF "state of Illinois" logo. You can download and print new materials from

Illinois Municipal Retirement Fund
2211 York Road, Suite 500
Oak Brook, IL 60523-2337
Phone: 1-800-ASK-IMRF (1-800-275-4673)

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