The System is a governmental plan as defined in the Internal Revenue Code of 1986, Section 414(d), and is a qualified public pension plan pursuant to Internal Revenue Code Section 401(a). Administrative rules governing TRS operations are found in the Illinois Administrative Code. The Illinois Pension Code, Articles 1, 16, and 20, contain the laws governing TRS's creation, benefits, and administration. Article 1 contains general provisions and the QILDRO law. Article 16 contains TRS benefit provisions. TRS is also subject to various other laws, rules and regulations, as applicable.
The Illinois Pension Code and TRS Administrative Rules are available on the Illinois General Assembly website. Relevant provisions are accessible at the following links: