40 ILCS 5/14-119
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 14 - State Employees' Retirement System Of Illinois

 (from Ch. 108 1/2, par. 14-119)Sec. 14-119. Amount of widow's annuity.(a) The widow's annuity shall be 50% of the amount of retirement annuity  payable to the member on the date of death while on retirement if an  annuitant, or on the date of his death while in service if an employee,  regardless of his age on such date, or on the date of withdrawal if death  occurred after termination of service under the conditions prescribed in  the preceding Section.(b) If an eligible widow, regardless of age, has in her care any  unmarried child or children of the member under age 18 (under age 22 if a  full-time student), the widow's  annuity shall be increased in the amount of 5% of the retirement annuity  for each such child, but the combined payments for a widow and  children shall not exceed 66 2/3% of the member's earned  retirement annuity.The amount of retirement annuity from which the widow's  annuity is derived shall be that earned by the member without regard to  whether he attained age 60 prior to his withdrawal under the conditions  stated or prior to his death.(c) Marriage of a child shall render the child ineligible for further  consideration in the increase in the amount of the widow's annuity.Attainment of age 18 (age 22 if a full-time student)  shall render a child ineligible for  further consideration in the increase of the widow's annuity, but the  annuity to the widow shall be continued thereafter, without regard to  her age at that time.(d) Except as otherwise provided in this subsection (d), a widow's annuity payable on account of any covered employee who  has been a covered employee for at least 18 months shall be reduced  by 1/2 of the amount of survivors benefits to which his beneficiaries are  eligible under the provisions of the Federal Social Security Act, except  that (1) the amount of any widow's annuity payable under this Article shall  not be reduced by reason of any increase under that Act which occurs after  the offset required by this subsection is first applied to that annuity,  and (2) for benefits granted on or after January 1, 1992, the offset under  this subsection (d) shall not exceed 50% of the amount of widow's annuity  otherwise payable.Beginning July 1, 2009, the offset under this subsection (d) shall no  longer be applied to any widow's annuity of any person who began receiving retirement benefits or a widow's annuity prior to January 1, 1998.Beginning July 1, 2009, the offset under this subsection (d) shall no longer be applied to the widow's annuity of any person who began receiving a widow's annuity on or after January 1, 1998 and before the effective date of this amendatory Act of the 95th General Assembly.Any person who began receiving retirement benefits after January 1, 1998 and before the effective date of this amendatory Act of the 95th General Assembly may, during a one-time election period established by the System, elect to reduce his or her retirement annuity by 3.825% in exchange for not having the offset under this subsection (d) applied to his or her widow's annuity.Any employee in service on the effective date of this amendatory Act of the 95th General Assembly may, at the time of retirement, elect to reduce his or her retirement annuity by 3.825% in exchange for not having the offset under this subsection (d) applied to his or her widow's annuity.If a widow's annuity is payable to the widow of an employee based on the employee's death in service, then the offset under this subsection (d) shall no longer be applied to the widow's annuity.A retiree who elects to reduce his or her retirement annuity under this subsection (d) in exchange for not having the offset applied may make an irrevocable election to eliminate the reduction of his or her retirement annuity if there is  a change in marital status due to death or divorce, but the retiree is not entitled to reimbursement of any benefit reduction prior to the election.(e) Upon the death of a recipient of a widow's annuity the excess, if  any, of the member's accumulated contributions plus credited interest over  all annuity payments to the member and widow, exclusive of the $500 lump  sum payment, shall be paid to the named beneficiary of the widow, or if  none has been named, to the estate of the widow, provided no reversionary  annuity is payable.(f) On January 1, 1981, any recipient of a widow's annuity who was receiving  a widow's annuity on or before January 1, 1971, shall have her widow's annuity  then being paid increased by 1% for each full year which has elapsed from  the date the widow's annuity began.  On January 1, 1982, any recipient  of a widow's annuity who began receiving a widow's annuity after January  1, 1971, but before January 1, 1981, shall have her widow's annuity then  being paid increased by 1% for each full year which has elapsed from the  date the widow's annuity began.  On January 1, 1987, any recipient of a  widow's annuity who began receiving the widow's annuity on or before January  1, 1977, shall have the monthly widow's annuity increased by $1  for each full year which has elapsed since the date the  annuity began.(g) Beginning January 1, 1990, every widow's annuity shall be  increased (1) on each January 1 occurring on or after the commencement  of the annuity if the deceased member died while receiving a retirement  annuity, or (2) in other cases, on each January 1 occurring on or after  the first anniversary of the commencement of the annuity, by an amount  equal to 3% of the current amount of the annuity, including any previous  increases under this Article. Such increases shall apply without regard to  whether the deceased member was in service on or after the effective date  of Public Act 86-1488, but shall not accrue for any period prior to January  1, 1990.  (Source: P.A. 95-279, eff. 1-1-08; 95-1043, eff. 3-26-09.)