Pension Funds — Lincoln, Illinois

Combined Funded Ratioi

31.6%

Total Unfundedi

$36.8M

Annual Employer Costi

$1.6M

50 active / 40 retired across all fundsi

Funded Ratio Trendi

IMRF covers non-public-safety employees (2026 rates). System-wide funded ratio: 95.8%(Well-Funded)

Employer Ratei

5.23%

Covered Payrolli

$108K

Employer Rate Breakdowni

Retirement Normal Costi3.9%

Funding Adjustmenti0.5%

Death Benefiti0.1%

Disabilityi0.0%

Supplemental Benefiti0.6%

Total Employer Ratei5.2%

Member (Employee) Ratei4.5%

Amortization period: 17 years remainingi