40 ILCS 5/6-211
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 6 - Firemen's Annuity And Benefit Fund--Cities Over 500,000

          (from Ch. 108 1/2, par. 6-211)Sec. 6-211. Permanent and temporary positions; exempt positions above  career service rank.(a) Except as specified in subsection (b), no annuity, pension or  other benefit shall be paid to a fireman or widow, under this Article, based  upon any salary paid by virtue of a temporary appointment, and all  contributions, annuities and benefits shall be related to the salary which  attaches to the permanent position of the fireman.Any fireman temporarily serving in a position or rank other than that to  which he has received permanent appointment shall be considered, while so  serving, as though he were in his permanent position or rank, except that no  increase in any pension, annuity or other benefit hereunder shall accrue to  him by virtue of any service performed by him subsequent to attaining the  compulsory retirement age provided by law or ordinance.This Section does not apply to any person certified to the  fire department by the civil service commission of the city, during the period  of probationary service.A fireman who holds a position at the will of the Fire Commissioner or other  appointing authority, whether or not such position is an "exempt" position,  shall be deemed to hold a temporary position.(b) Beginning on the effective date of this amendatory Act of the 93rd  General Assembly, for service in an exempt position above career service rank,  employee contributions shall be based on the actual full salary attached to the  exempt rank position held by the fireman.For service in an exempt position above career service rank, benefit  computations under this Article shall be based on the actual full salary  attached to the exempt rank position held by the fireman if and only if:(1) employee contributions have been paid on the     actual full salary attached to the exempt rank position held by the fireman for all service on or after January 1, 1994 in an exempt position above career service rank;(2) the fireman has held one or more exempt positions     for at least 5 consecutive years (or, in the case of a fireman who retired due to attainment of compulsory retirement age before December 1, 2003, held one or more exempt positions for a consecutive period of at least 3 years and 9 months and made the payment required under subsection (c) for a period of at least 5 years) and has held the rank of battalion chief or field officer for at least 5 years (at least 3 years and 9 months in the case of a fireman who retired due to attainment of compulsory retirement age before December 1, 2003) during the exempt period; and(3) the fireman was born before 1955.(c) For service prior to the effective date of this amendatory Act of the  93rd General Assembly in an exempt position above career service rank for  which contributions have been paid only on the salary attached to the fireman's  permanent career service rank, a fireman may make the contributions required  under subsection (b) by paying to the Fund before the later of the date of  retirement or 6 months after the effective date of this amendatory Act, but  in no event later than July 1, 2005, an amount equal to the difference between  the employee contributions actually made for that service and the employee  contributions that would have been made based on the actual full salary  attached to the exempt rank position held by the fireman on or after January 1,  1994, plus interest thereon at the rate of 4% per year, compounded annually,  from the date of the service to the date of payment (or to the date of  retirement if retirement is before the effective date of this amendatory Act).  In the case of a fireman who retired in an exempt rank position after January  1, 1994 and before January 1, 1999 and in the case of a fireman who retired due  to attaining compulsory retirement age before December 1, 2003, the payment  under this subsection (c) shall be for a period of at least 5 years.If a fireman dies while eligible to make the contributions required under  subsection (b) but before the contributions are paid, the fireman's widow may  elect to make the contributions.(d) Subsection (e) of Section 6-111 and the changes made to this Section  by this amendatory Act of the 93rd General Assembly apply to a fireman who  retires (or becomes disabled) on or after January 1, 1994.  In the case of a  benefit payable on the effective date of this amendatory Act, the resulting  increase in benefit shall begin to accrue with the first benefit payment  period commencing after the required contributions are paid.(e) If a fireman or his survivors do not qualify to have benefits computed  on the full amount of salary received for service in an exempt position as  provided in subsection (b), benefits shall be computed on the basis of the  salary attached to the permanent career service rank, and a refund of any  employee contributions paid on the difference between the actual salary and  the salary attached to the permanent career service rank shall be payable to  the fireman upon termination of service, or to the fireman's widow or estate  upon the fireman's death.(f) The tax levy computed under Section 6-165 shall be based on employee  contributions, including the payments of employee contributions under  subsections (a), (b), and (c) of this Section 6-211.(g) The city shall pay to the Fund on an annual basis, in addition to  the usual city contributions, an amount at least equal to the sum of (1) the  increase in normal cost resulting from subsection (e) of Section 6-111 and  the changes made to this Section by this amendatory Act of the 93rd General  Assembly, plus (2) amortization (over a period of 30 years from the effective  date of this amendatory Act) of the initial unfunded liability resulting from  subsection (e) of Section 6-111 and the changes made to this Section by this  amendatory Act of the 93rd General Assembly.  The payment required under this  subsection shall be no less than $400,000 per year.  Payment shall begin with  the first calendar year commencing after the effective date of this amendatory  Act and shall be in addition to the tax levy otherwise calculated under Section  6-165.  The city may increase that tax levy by the amount of the payment  required under this subsection, or it may utilize any funds appropriated for  this purpose.       (Source: P.A. 93-654, eff. 1-16-04.)