40 ILCS 5/7-145.2
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 7 - Illinois Municipal Retirement Fund

Sec. 7-145.2. Alternative survivor's benefits for survivors of county  officers.  In lieu of the survivor's benefits otherwise payable under this  Article, the spouse or eligible child of any deceased elected county  officer who (1) had elected to participate in the  Fund, and (2) was either making additional optional contributions in  accordance with Section 7-145.1 on the date of death, or was receiving  an annuity calculated under that Section at the time of death, may elect to  receive an annuity beginning on the date of the  elected county officer's death, provided that the spouse and officer must  have been married on the date of the last termination of his or her service  as an elected county officer and for a continuous period of at least one year  immediately preceding his or her death.The annuity shall be payable beginning on the date of the elected  county officer's death if the spouse is then age 50 or over, or beginning  at age 50 if the age of the spouse is less than 50 years.  If a minor  unmarried child or children of the county officer, under age 18, also  survive, and the child or children are under the care of the eligible  spouse, the annuity shall begin as of the date of death of the elected county  officer without regard to the spouse's age.The annuity to a spouse shall be 66 2/3% of the amount of retirement  annuity earned by the elected county officer on the date of death, subject to a  minimum payment of 10% of salary, provided that if an eligible spouse,  regardless of age, has in his or her care at the date of death of the  elected county officer any unmarried child or children of the county  officer, under age 18, the minimum annuity shall be 30% of the elected  officer's salary, plus 10% of salary on account of each minor child  of the elected county officer, subject to a combined total payment on  account of a spouse and minor children not to exceed 50% of the deceased  officer's salary.  In the event there shall be no spouse  of the elected county officer surviving, or should a  spouse remarry or die while eligible minor children still survive the  elected county officer, each such child shall be entitled to an annuity  equal to 20% of salary of the elected officer subject to a combined total  payment on account of all such children not to exceed 50% of salary of the  elected county officer.  The salary to be used in the calculation of these  benefits shall be the same as that prescribed for determining a retirement  annuity as provided in Section 7-145.1.Upon the death of an elected county officer occurring after termination  of service or while in receipt of a retirement annuity, the combined total  payment to a spouse and minor children, or to minor children alone if no  eligible spouse survives, shall be limited to 75% of the amount of  retirement annuity earned by the county officer.Marriage of a child or attainment of age 18, whichever first occurs,  shall render the child ineligible for further consideration in the payment  of an annuity to a spouse or in the increase in the amount thereof.  Upon  attainment of ineligibility of the youngest minor child of the elected  county officer, the annuity shall immediately revert to the amount payable  upon death of an elected county officer leaving no minor children surviving  him or her.  If the spouse is under age 50 at such time, the annuity as  revised shall be deferred until such age is attained.  Remarriage of a  widow or widower prior to attainment of age 55 shall disqualify the spouse  from the receipt of an annuity.       (Source: P.A. 95-279, eff. 1-1-08.)