The following definitions are provided to help you understand terms we regularly use in our seminars, correspondence, and publications. These definitions are general, not technical, in nature. For detailed definitions, please see the Illinois Pension Code, Article 16.

N

nondependent beneficiary

A person who is not a spouse, minor child, adult disabled child, or dependent parent of a TRS member or annuitant.

nonoccupational disability benefit

A monthly benefit payable to a member who is disabled and cannot perform his or her duties as a teacher for a nonwork-related medical reason.

nontaxable income

Income that is not subject to federal income tax.

normal cost

See total normal cost and employer’s normal cost.

number of days in the employment agreement

The number of paid days in a school term or the member’s employment agreement, if longer.

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