40 ILCS 5/12-190
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 12 - Park Employees' And Retirement Board Employees' Annuity And Benefit Fund--Cities Over 500,000

 (from Ch. 108 1/2, par. 12-190)Sec. 12-190.     Annuities etc.     Exempt.(a) All pensions, annuities, refunds or disability benefits granted under  this Article, and every portion thereof, are exempt from any State or  municipal tax, and exempt from attachment or garnishment process and shall  not be seized, taken, subjected to, detained or levied upon by virtue of  any judgment, or any process or proceeding whatsoever issued out of or by  any court for the payment and satisfaction in whole or in part of any debt,  damage, claim, demand or judgment against a pensioner, annuitant, refund  applicant or other beneficiary hereunder.(b) No pensioner, annuitant, applicant for refund, disability  beneficiary or other beneficiary has a right to transfer or assign his or  her pension, annuity, refund or disability benefit or any part thereof,  either by mortgage or otherwise, except that an annuitant may direct that a  monthly payment be made to the group health or hospital insurance plan  administered by his or her former employer or by the pension fund  established under this Article.(c) Whenever an annuity, pension, refund or disability benefit is  payable to a minor or a person adjudged to be under legal disability, the  board, in its discretion, when in the apparent interest of such minor or  person under legal disability, may waive guardianship proceedings and pay  such money to the person providing for or caring for such minor and to the  spouse or blood relative providing or caring for such person under legal  disability.  In the event the person under legal disability has no spouse  or blood relatives willing to provide or care for him or her, and for whom  no estate guardian has been appointed, and who is confined to a Medicare approved,  State certified nursing home or a publicly owned and operated nursing home,  hospital or mental institution, the board may pay such benefit due such  person to the head of the nursing home, hospital or mental institution for  deposit to such person's trust fund account maintained by the  certified nursing home, hospital or institution, if such trust fund  accounts are authorized or recognized by law.  The acceptance of  the payment and the endorsement of the payment by the person caring for or  providing for a minor or a person under legal disability shall be an  absolute discharge of the board's and the fund's liability in respect to  the amount so paid.(d) Whenever an employee, pensioner, annuitant, applicant for refund or  disability beneficiary disappears or the person's whereabouts are unknown  and it cannot be ascertained whether or not the person is alive, there  shall be paid to the person's spouse the amount which would be payable to  the spouse in the event that the person died on the date of disappearance.  In the event the missing person returns, or is proved to be alive, the  amount previously paid to the spouse shall be charged against any moneys  payable to the person under this Article as though such payment to the  spouse had been an allowance out of the moneys payable to such person.    (Source: P.A. 86-1488.)