TRS Illinois · Glossary

TRS Illinois words, in plain English

The terms you'll see on your TRS Illinois Benefits Report, in letters and on this site, each in a sentence or two, with the page it comes from.

These are the words you'll meet on your TRS Illinois Benefits Report and on these pages. To put them to work, try the TRS Illinois calculator, or start with Tier 1 or Tier 2 and the pension formula.

2.2 upgrade

A payment that lets Tier 1 service before July 1, 1998 earn the 2.2% formula instead of the lower sliding scale.

Tier 1 Guide p. 18, 2.2 upgradesThe pension formula →

Annuitant

A member receiving a TRS Illinois retirement annuity. You become one when you receive your first payment.

Tier 1 Guide p. 24Payment options →

APB

The Accelerated Pension Benefit, a one-time payment to inactive members in place of any pension.

TRS Illinois Tier 2 slides, slide 66, Accelerated Pension Benefit (APB)Buyout programs (AAI and APB) →

Early Retirement Option (ERO)

A former program that let some Tier 1 members retire before 60 without the full cut. It expired July 1, 2016.

TRS Illinois web page, Tier I - TRS Early Retirement Option Sunset Refunds (fetched 2026-11-11)Retiring early →

Reciprocal service

Credit in another Illinois public system (IMRF, SURS, SERS, CTPF and others) that can count toward TRS Illinois eligibility. You need at least one year in each system.

Tier 1 Guide p. 20, Ch. 10Tier 1 or Tier 2? →

Salary cap

The yearly limit on Tier 2 salary that counts toward the pension; for FY27 it is $129,192.26.

Tier 2 Guide p. 18, Capping average salaryThe pension formula →

Tier 1 / Tier 2

The two benefit levels. Tier 1 is for members who first contributed before Jan. 1, 2011 (or had reciprocal service before then); Tier 2 for everyone who started on or after that date.

Tier 1 Guide p. 1, ForewordTier 1 or Tier 2? →

Plain English, not the official wordingThese definitions put the TRS Illinois member guides into everyday words. They aren't TRS Illinois's official definitions, and they aren't legal or financial advice. TRS Illinois decides your benefit.

Estimate your pension →

Source: TRS Tier 1 and Tier 2 Member Guides, September 2026, Tier 1 Guide pp. 1, 2, 8, 18, 19, 20, 21, 24; Tier 2 meeting slides 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 58, 60, 66; Tier 2 Guide pp. 1, 18, 19; TRIP Summary FY27 p. 2; TRS Illinois web page. Last reviewed .