DeKalb Times

Out of school districts in DeKalb County, Dekalb Community Unit School District 428 paid the most in penalties since 2005 for spiking employee salaries to boost outgoing teachers' retirement benefits, according to data obtained from the Teachers Retirement System of Illinois.

A 2005 law put the penalties in place to discourage districts from giving costly raises - any above 6 percent - that result in costlier pensions. While salaries are paid by districts, the state foots the bill for educators' retirement benefits.

Illinois penalizes districts for "pension spiking" by passing on the extra pension costs associated with hiking salaries in the years leading up to retirement.

Since 2005, the state has assessed more than $161 million in penalties, according to TRS data.

DeKalb County pensions spiking penalties, 2005-present