Kirkland Board Unanimously Adopts Three IMRF-Related Resolutions
Trustees unanimously passed Resolutions 2026-01, 2026-02 and 2026-03 to treat certain compensation types (Section 125 plan compensation, cash in lieu of health insurance, and taxable allowances) as IMRF earnings for reporting purposes.
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President Block presented three personnel-related resolutions that would change what counts as IMRF-reportable earnings. Resolution 2026-01 would include compensation paid under an IRC Section 125 plan as IMRF earnings; Resolution 2026-02 would include cash payments in lieu of or related to health insurance as IMRF earnings; and Resolution 2026-03 would include taxable allowances as IMRF earnings enterable.
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