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THE REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)_part2

Lưu ý 13 - HỆ THỐNG GIÁO VIÊN nghỉ hưu của tiểu bang Illinois (Tiếp theo) Văn phòng Khu vực Giáo dục # 1 làm cho các loại khác các khoản đóng góp của người sử dụng lao động trực tiếp đến TRS. • 2,2 đóng góp công thức | REGIONAL OFFICE OF EDUCATION 1 NOTES TO FINANCIAL STATEMENTS JUNE 30 2009 Note 13 - TEACHERS RETIREMENT SYSTEM OF THE STATE OF ILLINOIS Continued The Regional Office of Education 1 makes other types of employer contributions directly to TRS. 2.2 formula contributions. Employers contribute 0.58 percent of creditable earnings for the 2.2 formula change. This rate is specified by statute. Contributions for the year ended June 30 2009 were 527. Contributions for the years ending June 30 2008 and June 30 2007 were 347 and 342 respectively. Federal and trust fund contributions. When TRS members are paid from federal and special trust funds administered by the Regional Office of Education 1 there is a statutory requirement for the Regional Office of Education 1 to pay an employer pension contribution from those funds. Under a policy adopted by the TRS Board of Trustees that was first effective in the fiscal year ended June 30 2009 employer contributions for employees paid from federal and trust funds will be the same as the state contribution rate of TRS. For the year ended June 30 2009 the employer pension contribution was 17.08 percent of salaries paid from federal and trust funds. For the year ended June 30 2008 the employer contribution was 13.11 percent of salaries paid from federal and trust funds. For the year ended June 30 2007 the employer pension contribution was 9.78 percent of salaries paid from those funds. For the year ended June 30 2009 salaries totaling 46 762 were paid from federal and trust funds that required employer contributions of 7 987. For the years ended June 30 2008 and June 30 2007 required contributions were 2 983 and 2 131 respectively. Early Retirement Option ERO . The Regional Office of Education 1 is also required to make one-time employer contributions to TRS for members retired under the Early Retirement Option ERO . The payments vary depending on the age and salary of the member and under which ERO program the member retires. Under .