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Board adopts three IMRF/IRC-125 resolutions adjusting earnings treatments

Village of Kirkland Board of Trustees · May 4, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Trustees unanimously approved three administrative resolutions (2026-01, 2026-02, 2026-03) to modify IMRF earnings treatment for Section 125 compensation, cash payments related to health insurance, and taxable allowances.

At the May 4 meeting the Village Board approved three administrative resolutions related to the Illinois Municipal Retirement Fund (IMRF) earnings definitions. President Block introduced Resolution 2026-01 to include compensation paid under an IRC Section 125 plan; Resolution 2026-02 to include cash payments in lieu of or related to health insurance as IMRF earnings; and Resolution 2026-03 to include taxable allowances as IMRF earnings enterable.

Trustee Fruit moved approval of each resolution and voice votes carried with all present in favor; Trustee Ziegler was absent for the votes. The resolutions adjust how certain employee payments are reported to IMRF and may change payroll reporting procedures for the village. Clerk Scidmore and the village attorney will update payroll procedures and reporting as needed.

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