40 ILCS 5/9-179
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. 9-179)Sec. 9-179.     Election as to amount to be deducted from compensation-refunds.(a) Any employee who failed to elect to make contributions beginning on  September 1, 1935, for any period of service while he was not a contributor  to the fund or any employee who elected to make contributions for such  period and desires to change the amounts previously authorized by him, may,  upon application to the board elect to make such contributions. Any such  election shall be made in accordance with the provisions of this Article.Interest on sums accumulated to the credit of such employee shall be  adjusted for the periods of time during which such contributions are made.(b) Any employee may contribute to the fund for any period of service  rendered to such county after January 1, 1926, by virtue of appointment or  election to a position which did not allow him to contribute or to receive  credit under the provisions of "The 1925 Act" of this Article. Such  contributions may include: (1) any period during which he was in the armed  service of the United States if he left the service of the county to enter  military service in the armed services and returned to the service of such  county within 90 days after his discharge from such armed service, and if  such county did not make such payment on his behalf, (2) any period of  service for the county for which salary or wages were paid in whole or in  part by the State of Illinois and for which he was not allowed to  participate in a pension fund and also such period of service for which  lodging, board, and laundry was provided by the employer, in lieu of  salary, and no other salary or wages were paid, in which case the salary  base to be considered for such service shall be the amount set forth in  Section 9-112, paragraph (c) of this Article, (3) such amounts as he would  have contributed for annuity purposes had deductions from his salary been  made at the rates in effect under the provisions of "The 1925 Act" during  the period of time such service was rendered.Upon making such contributions he shall be credited with concurrent  county contributions at the rates in effect for county employees during the  periods such service was rendered. Such payments and concurrent county  contributions shall be made with interest at the effective rate and shall,  together with all other amounts contributed by such employee for annuity  purposes, be considered in computing the annuities to which such employee  or his widow shall have a right. Any such periods of service for which  payment is made shall be counted as periods of service for annuity  purposes.In order to be credited as service under Section 9-134 of this Article  all such payments by a county employee must be made in full while the  employee is still in service of the county. If payment is not so made any  payments made with interest at the effective rate shall be refunded to the  employee when he withdraws from service, or to his widow in the event of  his death, or if no widow, in accordance with the other refund provisions  of this Article. The employee may elect to have such partial payments made  by him, together with the concurrent county contributions and interest,  credited toward the age and service and widow's annuities on the assumption  that the payments shall apply to his earliest service. In the event of  death of the employee, while in service, his widow may elect to have such  payments and related county contributions, and interest, credited for  widow's annuity, to the extent that they do not increase her annuity above  that fixed for her on the assumption her deceased husband had continued in  service at the rate of his final salary until he became 65 years of age,  and the proportional part of the payments and related contributions were  included.    (Source: P.A. 77-1199.)