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Kirkland trustees approve three IMRF‑related resolutions altering earnings definitions

Village of Kirkland Board of Trustees · May 4, 2026

Summary

Trustees unanimously approved Resolutions 2026‑01 through 2026‑03 to include compensation under an IRC Section 125 plan, cash payments in lieu of health insurance, and taxable allowances as IMRF‑enterable earnings.

The Village Board approved three personnel-related resolutions that adjust which forms of compensation are reported as Illinois Municipal Retirement Fund (IMRF) earnings. President Block presented 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." All three resolutions were approved by voice vote with Trustee Fruit moving and other trustees seconding.

The changes standardize whether certain non‑cash or alternative forms of compensation are treated as pensionable wages for IMRF reporting. Trustees did not debate the specifics of projected fiscal impacts at the May 4 meeting; staff will incorporate the changes into payroll and reporting practices going forward.

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