The benefits that TRS administers are governmental plans as defined in the Internal Revenue Code of 1986, Section 414(d) and the Employee Retirement Income Security Act of 1974, Section 3(32). The retirement system is administered as a qualified plan under the Internal Revenue Code of 1986, Section 401(a).

TRS benefits are governed by Articles 1, 16, and 20 of the Illinois Pension Code [40 ILCS 5]. For the latest available version of Article 16 of the Pension Code, visit the General Assembly Web site by clicking here.

TRS’s administrative rules are contained in Sections 1650.110 – 1650.2900 of the Illinois Administrative Code [80 Ill. Admin. Code 1650.110 – 1650.2900]. TRS is also subject to other laws, rules, and regulations as an agency of the State of Illinois.

For the latest available version of the TRS administrative rules, visit the Joint Committee on Administrative Rules Administrative Code by clicking here.