TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES SUBTITLE H: DEFERRED COMPENSATION CHAPTER I: ILLINOIS STATE BOARD OF INVESTMENT PART 2700 STATE (OF ILLINOIS) EMPLOYEES' DEFERRED COMPENSATION PLAN The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: INTRODUCTION AND PURPOSE OF PLAN Section 2700.100 Establishment of Plan Section 2700.110 Purpose of Plan Section 2700.120 Economic Growth and Tax Relief Reconciliation Act of 2001 Good Faith Amendment (Repealed) Section 2700.125 Forms SUBPART B: DEFINITIONS Section 2700.200 Definitions SUBPART C: ADMINISTRATION Section 2700.300 Responsibilities of the Department Section 2700.310 Responsibilities of the Board Section 2700.311 Standards Governing the Selection of Investment Options Section 2700.312 Responsibilities of the Pay Agency Section 2700.315 Responsibilities of the Recordkeeper Section 2700.320 Deferred Compensation Hardship Committee Section 2700.330 Applicable Law SUBPART D: PARTICIPATION IN THE PLAN Section 2700.400 Eligibility Section 2700.410 Enrollment Section 2700.415 Designation of Beneficiary Section 2700.420 Allowable Deferrals Section 2700.425 Automatic Escalation of Deferred Compensation Rate for Auto-Enrolled Participants Section 2700.430 Basic Annual Limitation Section 2700.435 Age 50 Catch-up Annual Deferral Contributions Section 2700.440 Special Section 457 Catch-up Limitation Section 2700.450 Revocation of Deferral SUBPART E: ESTABLISHMENT OF RETIREMENT AGE Section 2700.500 Normal Retirement Age Section 2700.510 Alternative Normal Retirement Age SUBPART F: PARTICIPANT'S ACCOUNTS, INVESTMENTS AND STATEMENTS Section 2700.600 Deferred Compensation Accounts Section 2700.610 Allocation of Investment Earnings or Losses Section 2700.620 Investment Option Valuation Section 2700.630 Administrative Costs Section 2700.640 Method of Making Investment Requests Section 2700.650 Participant Statements Section 2700.660 Custodial Account Section 2700.670 Investment Options Section 2700.680 In-Plan Conversions and Rollovers to the Plan Section 2700.690 Plan-to Plan Transfers to the Plan SUBPART G: DISTRIBUTIONS Section 2700.700 Distribution Events Section 2700.710 Beneficiary Election of Method of Distribution Section 2700.720 Election of Delayed Distribution Date (Repealed) Section 2700.730 Election of Method of Distribution Section 2700.735 Distribution for Certain Balances of $5, 000 or Less Section 2700.740 Unforeseeable Emergency Section 2700.745 Plan-to-Plan Transfers from the Plan Section 2700.750 Permissive Service Credit Transfers Section 2700.760 Leave of Absence Section 2700.770 Loans SUBPART H: MISCELLANEOUS Section 2700.800 Nonassignability Section 2700.810 Payments to Minors and Incompetents Section 2700.820 Missing Persons Section 2700.830 Severability Section 2700.840 Days and Dates Section 2700.850 Domestic Relations Orders Section 2700.860 IRS Levy Section 2700.870 Mistaken Contributions SUBPART I: AMENDMENT OR TERMINATION OF PLAN Section 2700.900 Amendment of Plan Section 2700.910 Termination of Plan Section 2700.920 Merger with Prior Plans Section 2700.APPENDIX A Administrative Rules (Repealed)

AUTHORITY: Implementing section 457 of the Internal Revenue Code (26 U.S.C. 457) and implementing and authorized by Section 22A-111.1 and Article 24 of the Illinois Pension Code [40 ILCS 5].

SOURCE: Emergency rule adopted at 3 Ill. Reg. 11, p. 161, effective March 6, 1979, for a maximum of 150 days; adopted at 3 Ill. Reg. 13, p. 7, effective March 19, 1979; amended at 3 Ill. Reg. 36, p. 436, effective August 29, 1979; amended at 4 Ill. Reg. 1, p. 45, effective December 26, 1979; amended at 6 Ill. Reg. 9655, effective July 23, 1982; rules repealed, new rules adopted and codified at 7 Ill. Reg. 10845, effective August 31, 1983; emergency amendments at 13 Ill. Reg. 629, effective January 1, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 9308, effective May 31, 1989; emergency amendment at 17 Ill. Reg. 19976, effective November 2, 1993, for a maximum of 150 days; emergency expired April 2, 1994; amended at 18 Ill. Reg. 7224, effective May 2, 1994; amended at 21 Ill. Reg. 10050, effective July 15, 1997; emergency amendment at 23 Ill. Reg. 566, effective January 1, 1999, for a maximum of 150 days; amendment at 23 Ill. Reg. 6039, effective May 5, 1999; emergency amendment at 26 Ill. Reg. 478, effective January 1, 2002, for a maximum of 150 days; amended at 26 Ill. Reg. 7442, effective May 6, 2002; emergency amendment at 29 Ill. Reg. 20050, effective November 23, 2005, for a maximum of 150 days; amended at 30 Ill. Reg. 8408, effective April 21, 2006; amended at 33 Ill. Reg. 13451, effective September 14, 2009; amended at 35 Ill. Reg. 13928, effective August 1, 2011; amended at 36 Ill. Reg. 17518, effective January 1, 2013; amended at 37 Ill. Reg. 14184, effective August 23, 2013; amended at 39 Ill. Reg. 4506, effective March 16, 2015; amended at 42 Ill. Reg. 16757, effective August 30, 2018; amended at 46 Ill. Reg. 15777, effective August 31, 2022; amended at 47 Ill. Reg. 12412, effective August 4, 2023; amended at 48 Ill. Reg. 10011, effective June 21, 2024.