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.

S

sabbatical leave

An employer-paid leave of absence authorized by the Illinois School Code, 105 ILCS 5/24-6.1. A member on sabbatical leave may be granted service credit as though he or she had been teaching during the time of the leave. The earnings that are reported are based on the salary rate last reported to TRS prior to the leave. This type of leave is generally for resident study, research, travel, or another purpose designed to improve the school system.

Sabbatical Leave Certification form

This form is used to report members on a board-approved sabbatical leave. The Sabbatical Leave Certification form is completed by the TRS employer and submitted with the Employer's Annual Report of Earnings form.

salary conversion

Recharacterizing fringe benefits as reportable earnings or compensation during the last seven years of TRS-covered employment for the purpose of increasing a member’s final average salary. The recharacterized amount is not reportable as creditable earnings.

school term

The minimum length of the school term is established by the Illinois School Code. The school term is composed of a minimum of 176 pupil attendance days, 4 institute days, and 5 emergency days for a total of 185 days. If the emergency days are not paid, the school term is 180 days.

school year

The period beginning July 1 of one calendar year and ending June 30 of the following calendar year. Same as fiscal year.

service credit

One year of service credit is equal to 170 paid days. If a member works fewer than 170 days in a school year, service credit is calculated by dividing the number of days paid by 170.

sick leave

An absence from work due to illness, or the days that accrue for use in the event of illness. A member may receive up to two years of creditable service at retirement for unused, uncompensated sick leave days.

single-sum annuity

A one-time benefit payable to persons age 65 or older with fewer than five years of service. The benefit is usually larger than a refund of contributions and is the actuarial equivalent of a life annuity consisting of 1.67 percent of the final average salary for each year of creditable service.

small estates affidavit

A legal document allowing payment of the death refund or lump-sum survivor benefit to an estate or a named individual when the gross value of the estate does not exceed $100,000 and the estate has been probated.

spousal offset

A reduction in the spousal Social Security benefits to a person who receives a pension from a retirement system that is not covered by Social Security. The reduction may result in no Social Security benefit. Also known as the Government Pension Offset (GPO).

SSN, Social Security number

A nine-digit number of an individual that is also used to identify a TRS participant’s record.

state insurance

A state-funded health insurance program administered by the Illinois Department of Central Management Services for active and retired state employees and their dependents.

stop-pay

The cancellation of a benefit payment by the Office of the Comptroller.

substitute teacher

A teacher employed in a TRS-covered position as a temporary replacement for another full-time or part-time contractual teacher.

Summary and Certification of Employer’s Annual Report of Earnings

A form prepared by TRS employers that compares the TRS contributions due to TRS per the Employer’s Annual Report of Earnings to the amounts remitted throughout the year and establishes the amount of any underpayment or overpayment of contributions. The form also certifies the accuracy and completeness of the information reported on the Employer's Annual Report of Earnings.

Supplementary Report

A form used by TRS-covered employers to report salary and service credit information when an application for benefits or refund is initiated. The form is completed by employers prior to TRS receiving or completing the review of the submitted Employer’s Annual Report of Earnings.

surviving spouse

The spouse of a member or an annuitant who is designated to receive benefits in the event of the member’s or annuitant’s death.

survivor benefit

A lump-sum or monthly benefit payable due to the death of a member or an annuitant.

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