40 ILCS 5/7-164
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 7 - Illinois Municipal Retirement Fund

 (from Ch. 108 1/2, par. 7-164)Sec. 7-164.     Death benefits - Amount.     The amount of the death benefit  shall be:1. Upon the death of an employee with at least one year of service  occurring while in an employment relationship (including employees  drawing disability benefits) with a participating municipality or  participating instrumentality, an amount equal to the sum of:(a) The employee's normal, additional and survivor     credits, including interest credited thereto through the end of the preceding calendar year, but excluding credits and interest thereon allowed for periods of disability.(b) An amount equal to the employee's annual final     rate of earnings. An employee who dies as a result of injuries connected with his duties shall be considered to have a year of service for purposes of this benefit.2. Upon the death of an employee with less than 1 year of service  occurring while in the service of any participating municipality or  instrumentality, an amount equal to the sum of his accumulated normal,  additional and survivor credits on the date of death, excluding those  credits and interest thereon allowed during periods of disability.3. Upon the death of an employee who has separated from service and  was not entitled to a retirement annuity on the date of death, an amount  equal to the sum of his accumulated normal, survivor and additional  credits on the date of death excluding those credits and interest  thereon allowed during periods of disability.4. Upon the death of an employee in an employment relationship, or  an employee who has service and was entitled to a retirement annuity on  the date of death, when a surviving spouse or child annuity is awarded,  $3,000.5. Upon the death of an employee, who has separated from service and  was entitled to a retirement annuity on the date of death, and no  surviving spouse or child annuity is awarded, $3,000 plus an amount  equal to his accumulated normal, survivor and additional credits on the  date of death, excluding those credits and interest earned thereon  allowed during periods of disability.6. Upon the death of an employee annuitant, $3,000 and, unless a  surviving spouse, child or reversionary annuity is payable, the sum of  (i) the excess of the normal and survivor credits, excluding those  allowed during periods of disability, which the annuitant had as of the  effective date of his annuity over the total annuities paid pursuant to  paragraph (a) 1 of Section 7-142 to the date of death, plus (ii) the  excess of the additional credits, excluding any such credits used to  create a reversionary annuity, used to provide the annuity granted  pursuant to paragraph (a) 2 of Section 7-142 over the total annuity  payments made pursuant thereto to the time of death.7. Upon the death of an annuitant receiving a reversionary annuity  or of a person designated to receive a reversionary annuity prior to the  receipt of such annuity the sum of the additional credits of the person  creating the reversionary annuity as of the effective date of his own  retirement annuity over the reversionary annuity payments, if any, made  prior to the date of death of such annuitant or person designated to  receive the reversionary annuity.8. Upon the death of an annuitant receiving a beneficiary annuity  which was effective before January 1, 1986,  the excess of the death benefit which was used to provide the annuity,  over the sum of all annuity payments made to the beneficiary.  Upon the death of an annuitant receiving a beneficiary annuity effective  January 1, 1986 or thereafter, the sum of (i) the excess of the normal and  survivor credits, excluding those allowed during periods of disability,  which the annuitant had as of the effective date of his annuity over the  total annuities paid pursuant to paragraph (c) of Section 7-165, to date of  death, plus (ii) the excess of the additional credits, excluding any such  credits used to create a reversionary annuity, used to provide the annuity  granted pursuant to paragraph (d) of Section 7-165 over the total annuity  payments made pursuant thereto to the time of death.9. Upon the marriage prior to reaching age 55 (except for a surviving  spouse who remarries after December 31, 2000) or death of a person receiving  a surviving spouse annuity, unless a child annuity is payable, the sum of (i)  the excess of the normal and survivor credits, excluding those credits and  interest thereon allowed during periods of disability, attributable to  the employee at the effective date of the annuity or date of death,  whichever first occurred, over the total of all annuity payments  attributable to paragraph (a) 1 of Section 7-142 made to the employee or  surviving spouse plus (ii) the excess of the additional credits,  excluding any such credits used to create a reversionary annuity or used  to provide the annuity attributable to paragraph (a) 2 of Section 7-142  over the total of such payments.10. Upon the marriage, death or attainment of age 18 of a child  receiving a child annuity, if no other child annuities are payable, the  sum of (i) the excess of the normal and survivor credits excluding those  credits and interest thereon allowed during periods of disability, of  the employee at the effective date of the annuity or date of death,  whichever first occurred, over the total annuity payments attributable  to paragraph (a) 1 of Section 7-142 made to the employee, surviving  spouse and children plus (ii) the excess of the additional credits,  excluding any such credits used to create a reversionary annuity, used  to provide the annuity attributable to paragraph (a) 2 of Section 7-142  over the total annuity payments made to the employee, surviving spouse  and children, pursuant thereto.11. Upon the death of the participating employee whose annuity was  suspended upon his return to employment:a. If a surviving spouse or child annuity is awarded,     $3,000;b. If no surviving spouse or child annuity is awarded     and he had less than one year's service upon return, $3,000 plus the excess of the normal, survivor and additional credits, including interest thereon, but excluding those allowed during a period of disability, at the effective date of the suspended annuity, plus those allowed after his return, over all annuity payments made to the employee;c. If no surviving spouse or child annuity is awarded     and he has one year or more of service upon return, the higher of (a) the payment under subparagraph b of this paragraph or (b) the payment under paragraph 1 of this Section, taking into consideration only the service and credits allowed after his return, plus the excess of the normal, survivor and additional credits, including interest thereon, excluding those allowed during periods of disability, at the effective date of his suspended annuity over all annuity payments made to the employee.12. The $3,000 death benefit provided in paragraphs 4 and 6 shall  not be payable to beneficiaries of persons who terminated service prior  to September 8, 1971, unless the payment or agreement for payment  provided by Section 7-144.2 of this Article is made prior to the date of  death.13. The increase in certain death benefits from $1,000 to $3,000  provided by this amendatory Act of 1987 shall apply only to deaths  occurring on or after January 1, 1988.    (Source: P.A. 91-887, eff. 7-6-00.)