40 ILCS 5/9-121.9
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 9 - County Employees' and Officers' Annuity and Benefit Fund - Counties Over 3,000,000 Inhabitants

 (from Ch. 108 1/2, par. 9-121.9)Sec. 9-121.9.     Age Discrimination.     Notwithstanding any other  provisions in this Article, it is the intention of the General Assembly to  comply with the federal Age Discrimination in Employment Act of 1967, as  amended by the Age Discrimination in Employment Amendments of 1986 and the  Omnibus Budget Reconciliation Act of 1986, as required with respect to  benefits for older individuals.  For this purpose, if required, the  following changes shall govern with respect to other Sections of this  Article, effective January 1, 1988 unless otherwise specified:(1) Contributions.  Beginning January 1, 1988, the spouse contribution  shall not cease at age 65, but shall continue during the term of service.  Beginning January 1, 1988, concurrent county contributions shall be made  during the term of service.(2) Money purchase accounts "fixed" at age 65.  Beginning January 1,  1988, for all purposes, accruals after age 65 for the accounts of those  employees who have not withdrawn or retired shall be "unfixed" with  interest from the date fixed to January 1, 1988, without any contribution  from the time originally fixed until the effective date of this amendatory  Act of 1989.  Thereafter, all  money purchase accounts shall not be "fixed", but shall continue to accrue  until time of withdrawal.  No contributions are permitted from the time  "fixed" until the time "unfixed".(3) Employee money purchase annuity after age 65.  Beginning January 1,  1988, all money purchase annuities shall be computed without limitation for  age at time of withdrawal and without being "fixed" at any limiting age.(4) Widows and wives not entitled to annuity.  Beginning January 1,  1988, there shall be no requirement that marriage take place before the  employee attained age 65.  Any "no spouse" refund must be repaid with  interest at the effective rate before a spouse annuity is payable.(5) Children.  Beginning January 1, 1988, there shall be no age  requirement on the employee age for a child's annuity.(6) Compensation and supplemental annuities.  The age condition shall remain at 65.(7) Accounting.  Beginning January 1, 1988, or as soon as practical, the  Annuity Payment Fund Accounts and the Prior Service Fund Accounts "fixed"  shall be "unfixed" and the appropriate amounts returned to the Salary  Deduction Fund Account and the corresponding County Contribution Fund Account.(8) Refunds.  Beginning immediately, there shall be no in-service  distribution of a "no spouse" refund.  Such distribution, if any, shall be  made as otherwise provided.  Likewise, there shall be no other refund  of deductions after fixed or excess cost.  Any "no spouse" refund must be repaid with  interest at the effective rate before a spouse annuity is payable.(9) Re-entry into service.  Beginning January 1, 1988, for any re-entry  into service after age 65, the employee's money purchase annuity and the  widow's money purchase annuity may be recomputed if it is more beneficial to do so.(10) Computation.  Benefits using accruals after age 65 will begin to be  computed January 1, 1988.  No benefits will be recomputed for any annuitant  who has withdrawn before January 1, 1988.(11) Participation.  Effective immediately, this Article shall apply  to all persons eligible to participate regardless of age.  Beginning  immediately all eligible persons previously excluded from participation in  the fund either voluntarily or involuntarily, shall be enrolled as  participants and contributions shall begin and continue during the term of service.    (Source: P.A. 86-272.)