PEN CD-IMRF-RETURN TO WORK

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that a participating municipality or participating instrumentality that (i) employs or re-employs an annuitant who must be considered a participating employee under specified provisions or whose age enhancement and creditable service under an early retirement program is subject to forfeiture (currently, an annuitant who must be considered a participating employee under specified provisions) and (ii) knowingly fails to notify the Board to suspend the annuity may be required to reimburse the Fund for an amount up to the total (instead of one-half of the total) of any annuity payments made to the annuitant after the date the annuity should have been suspended. Amends the State Mandates Act to require implementation without reimbursement.