2023 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

(40 ILCS 5/Art. 12 heading)
ARTICLE 12.  
		PARK EMPLOYEES' AND RETIREMENT BOARD EMPLOYEES' ANNUITY AND
BENEFIT FUND--CITIES OVER 500,000
(40 ILCS 5/12-101) (from Ch. 108 1/2, par. 12-101)
Sec. 12-101. 
		Creation of fund. 
		In each city of more than 500,000
population, and having a board of park commissioners, under and in
pursuance of an Act of the General Assembly, for the purpose of locating,
establishing and enclosing, improving or maintaining any public park,
boulevard, driveway, or highway or other public work or improvement, an
annuity and benefit fund, hereinafter referred to as the "fund", shall be
created, maintained, administered and disbursed in the manner described in
this Article for the employees of such board as described in "An Act
relating to the civil service in park systems", approved June 10, 1911, as
amended, including employees in the classified service, and all persons in
exempt positions, and employees of the retirement board charged herein with
the duty of administering such fund, and for the surviving spouses and
children of such employees.
It is the intention of this Article that any employee or former
employee of a board of park commissioners or of the retirement board,
shall be deemed to have been an employee during all time heretofore that
the employee shall have been in such service, and that this Article
shall be construed to be retroactive in effect.
Participation in the fund by any person entering the service of the board
of park commissioners or the retirement board shall be effective only upon
completion of 6 months of continuous service, except that beginning July 1,
1991, this 6-month qualification period shall not apply to any person
employed in a position requiring service for 6 months or more in a calendar
year who would be exempted from mandatory participation in the federal
Social Security program by virtue of his participation in the fund.
Contributions to the fund shall begin with the payroll period next
following that in which the qualification period ends, or if no
qualification period is required, upon the commencement of employment.
The right to any annuity or benefit shall accrue from the date when such
contributions begin.
Any employee shall have the right to make contributions for retirement
and spouse's annuity purposes for the qualification period
prior to membership upon completing 10 years of service or attaining age 60
whichever event first occurs. Any person who entered service for the first
time on or before September 16, 1980 at age 60 or over may contribute and
receive credit for all service rendered prior to his date of entry into
the fund.  These contributions shall be based upon the salary and rate
of contributions in effect at the date of his entry into the fund, plus
regular interest compounded annually from the end of the waiting period to
the date the contributions are made, whereupon credit as service for such
period shall be granted the employee.
The provisions of the "Exchange of Functions Act of 1957", approved
July 5, 1957, as heretofore or hereafter amended, to the extent that
they apply to and affect the fund herein established, are incorporated
into and made a part of this Article by express reference. Employees of
a park district, other than park policemen, transferred to the
employment of a city pursuant to said Act, if members of the fund herein
established, shall remain members of said fund, and their rights,
credits and equities therein shall remain unimpaired by such transfer of
employment.
(Source: P.A. 87-794.)
(40 ILCS 5/12-102) (from Ch. 108 1/2, par. 12-102)
Sec. 12-102. 
		Terms defined. 
		
		The terms used in this Article shall have the meanings ascribed to them
in Sections 12-103 to 12-126, inclusive, except when the context
otherwise requires.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-103) (from Ch. 108 1/2, par. 12-103)
Sec. 12-103. 
		The 1919 Act.
"The 1919 Act": "An Act to provide for the creation, setting apart,
formation, administration and disbursement of a park employees' and
retirement board employees' annuity and benefit fund", approved June 21,
1919, as amended.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-104) (from Ch. 108 1/2, par. 12-104)
Sec. 12-104. 
		Exchange of Functions Act of 1957.
"Exchange of Functions Act of 1957": "An Act in relation to an exchange
of certain functions, property and personnel among cities and park
districts having coextensive geographic areas and populations in excess of
500,000", approved July 5, 1957, as amended.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-105) (from Ch. 108 1/2, par. 12-105)
Sec. 12-105. 
		Retirement board or board.
"Retirement board" or "board": The board of trustees of the Park
Employees' and Retirement Board Employees' Annuity and Benefit Fund as
created and constituted in this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-106) (from Ch. 108 1/2, par. 12-106)
Sec. 12-106. 
		Actuarial tables. 
		 "Actuarial tables": The American Experience Table of Mortality and 4%
interest for any present employee or future entrant who was a
participant or contributor to the fund on June 30, 1959, and for their
widows or other beneficiaries, except as to reserves on annuities for
the computation of which the Combined Annuity Mortality Table and 4%
interest shall be used, and the Combined Annuity Mortality Table and 4%
interest for any future entrant whose first participation in the fund
began on or after July 1, 1959, and for his widow or other
beneficiaries.
All annuities and reserves on annuities, present or prospective,
except as may otherwise be provided, shall be computed according to such
actuarial tables and regular interest, as herein defined: provided, however,
that effective as of July 1, 1979 the actuarial table and rate of interest
to be used shall be that adopted by the retirement board upon recommendation
of the actuary.
(Source: P.A. 81-698.)
(40 ILCS 5/12-107) (from Ch. 108 1/2, par. 12-107)
Sec. 12-107. 
		Reserve.
"Reserve": when applied to an annuity means the present value, according
to the applicable actuarial tables and rate of interest, of the payments to
be made on account of such annuity.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-108) (from Ch. 108 1/2, par. 12-108)
Sec. 12-108. 
		Highest salary.
"Highest salary": The highest rate of salary received by an employee
during his total service.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-109) (from Ch. 108 1/2, par. 12-109)
Sec. 12-109. 
		Service. 
		"Service": Employment by an employer in a position
covered by this Article, including (a) actual employment in pay status,
(b) periods of approved leaves of absence for which contributions are made
by the employee, (c) periods of military
service for which credit is granted, and (d) periods for which contribution
credits are granted during disability.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-111) (from Ch. 108 1/2, par. 12-111)
Sec. 12-111. 
		Withdrawal or withdraws.
"Withdrawal" or "withdraws": Resignation, separation or discharge from
service as an employee from any position to which a person has civil
service status and may be subject to re-employment in the classified civil
service under "An Act relating to the civil service in park systems",
approved June 10, 1911, as amended.
(Source: Laws 1963, p. 2177.)
(40 ILCS 5/12-112) (from Ch. 108 1/2, par. 12-112)
Sec. 12-112. 
		Future entrant.
"Future entrant": An employee who entered service after July 1, 1919,
or, as applied to an employee of the board, an employee who entered service
after July 1, 1937.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-114) (from Ch. 108 1/2, par. 12-114)
Sec. 12-114. 
		Regular interest. 
		"Regular interest": Interest at the rate
prescribed by the Board upon recommendation of the actuary for all employees,
spouses or other beneficiaries.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-115) (from Ch. 108 1/2, par. 12-115)
Sec. 12-115. 
		Present value.
"Present value": The amount of funds presently required to provide an
annuity or benefit at some future date when computed according to the
actuarial tables.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-116) (from Ch. 108 1/2, par. 12-116)
Sec. 12-116. Fiscal year. 
"Fiscal year": For periods prior to July 1, 2012, the year commencing with July 1st and ending with June
30th next following. Beginning January 1, 2013, the year commencing January 1 and ending December 31. The fiscal year which begins July 1, 2012 shall end December 31, 2012.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-117) (from Ch. 108 1/2, par. 12-117)
Sec. 12-117. 
		Contributions. 
		"Contributions": Amounts deducted from the salary or amounts otherwise
paid by an employee for the purposes
of this Article.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-118) (from Ch. 108 1/2, par. 12-118)
Sec. 12-118. 
		Employee. 
		"Employee": Any person in the service of a board
of park commissioners as described in Section 12-101, or employees of the
board, except (a) any person employed in any position requiring service of
less than 90 hours during a monthly period, or, beginning July 1, 1991, in
any position requiring service of less than 6 months during a calendar
year, unless that person is already a member of the fund, and (b) any
employee of a city or district transferred to the employment of a park
district by virtue of the Exchange of Functions Act of 1957.
(Source: P.A. 86-272; 87-794.)
(40 ILCS 5/12-118.1) (from Ch. 108 1/2, par. 12-118.1)
Sec. 12-118.1. 
		Employee annuitant.
"Employee annuitant": An employee who has withdrawn from service and has
been granted a service retirement annuity.
(Source: Laws 1965, p. 1936.)
(40 ILCS 5/12-118.2) (from Ch. 108 1/2, par. 12-118.2)
Sec. 12-118.2. 
		Gender.
The masculine gender whenever used in this Article includes the feminine
gender and all annuities and other benefits applicable to male employees
and their survivors, and the contributions to be made for widows' annuities
or other annuities, benefits, and refunds shall apply with equal force to
female employees and their survivors, without any modification or
distinction whatsoever.
(Source: P.A. 78-1129.)
(40 ILCS 5/12-119) (from Ch. 108 1/2, par. 12-119)
Sec. 12-119. 
		Transferred employee.
"Transferred employee": An employee who was transferred to the
employment of a city by virtue of "An Act in relation to an exchange of
certain functions, property and personnel among cities and park districts
having coextensive geographic areas and populations in excess of 500,000",
approved July 5, 1957, as amended. A park policeman shall not be included
as being a transferred employee within the meaning of this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-120) (from Ch. 108 1/2, par. 12-120)
Sec. 12-120. 
		Employer.
"Employer": Any board of park commissioners referred to in this Article
and the retirement board defined in this Article. Effective January 1,
1959, "employer" shall also include any city to which is transferred by
virtue of the "Exchange of Functions Act of 1957" the employment of
employees of a park district (other than park policemen) who are members of
the fund established by "The 1919 Act".
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-121) (from Ch. 108 1/2, par. 12-121)
Sec. 12-121. 
		Leave of absence.
"Leave of absence": Absence from service for a temporary period on
permission given by the employer upon written request of the employee.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-122) (from Ch. 108 1/2, par. 12-122)
Sec. 12-122. 
		Salary.
"Salary":
(a) The annual salary of any employee whose salary is on a yearly basis;
(b) 12 times the amount of the salary per month of an employee whose salary
is on a monthly basis; (c) 52 times the amount of the salary per week of an
employee whose salary is on a weekly basis; (d) 260 times the amount of the
salary per day of an employee whose salary is on a daily basis or 2,080
times the amount of the salary per hour of an employee whose salary is on
an hourly basis. The number of days or hours in excess of the maximum
prescribed by the employer shall not be considered; (e) the maximum annual
salary when arranged on a yearly basis to be considered for contributions
and benefits for the various purposes of this Article for the periods
specified shall be as follows: July 1, 1919 to June 30, 1921, inclusive,
$2,500; July 1, 1921 to July 20, 1947, inclusive, $3,000; July 21, 1947, to
June 30, 1951, inclusive, $4,800; July 1, 1951 to June 30, 1957, inclusive,
$6,000; July 1, 1957 and thereafter, no maximum limitation; (f) the maximum
annual salary where arranged on other than a yearly basis to be considered
for contributions and benefits for the various purposes of this Article for
the periods prior to the effective date of the formulas specified in
paragraph (b), (c) or (d) of this section, shall be computed in accordance
with the applicable law in force during such periods.
Salary for part-time employment in positions of a seasonal or part-time
character shall be computed in accordance with the foregoing standards as
the same may be applicable for the respective periods of employment under
rules established by the board.
(Source: P.A. 78-266.)
(40 ILCS 5/12-123) (from Ch. 108 1/2, par. 12-123)
Sec. 12-123. 
		Age. 
		"Age": Age at the latest birthday. In the computation of any
retirement annuity, the actuarial factor shall be prorated for the
number of days between the employee's last birthday and his age on the
effective date of the annuity.
(Source: P.A. 86-272.)
(40 ILCS 5/12-123.1) (from Ch. 108 1/2, par. 12-123.1)
Sec. 12-123.1. 
		Surviving spouse. 
		Surviving spouse: The spouse of an
active employee on the date of the employee's death; the spouse of an
inactive member on the date of separation from park service, unless the
member has subsequent service with another pension fund or retirement system
under the Retirement Systems Reciprocal Act and elects to receive a
retirement annuity calculated under that Act; the spouse of an annuitant on the
date of retirement.  If the marriage terminates after the inactive member
separates from service or the member retires, the former spouse is no longer
eligible for benefits as the surviving spouse.  The term "widow" means
"surviving spouse" for the purposes of this Article.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-124) (from Ch. 108 1/2, par. 12-124)
Sec. 12-124. 
		Fixation of annuity; limitation on reversionary annuity.
"Fixation of annuity":  As applied to a service annuity or prior
service annuity or a surviving spouse's annuity, the final
determination of the annuity at the date of retirement.
A reversionary annuity calculated after January 1, 1990 may not be
more than 75% of the service annuity granted to the employee annuitant on
the date of retirement unless the minimum annuity to the surviving spouse
payable under Section 12-135.1 exceeds the 75% maximum payable, in which
case the minimum will be payable.
(Source: P.A. 90-655, eff. 7-30-98.)
(40 ILCS 5/12-125) (from Ch. 108 1/2, par. 12-125)
Sec. 12-125. 
		Reversionary annuity. 
		"Reversionary annuity": A deferred annuity
computed according to the applicable actuarial table, based on employee and
employer contributions for surviving spouse's service annuity and surviving
spouse's prior service annuity, and payable to the beneficiary during lifetime,
or other stated period, only if the beneficiary survives the employee receiving
a retirement annuity and qualifies as the surviving spouse under Section
12-123.1.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-125.1) (from Ch. 108 1/2, par. 12-125.1)
Sec. 12-125.1. 
		Optional reversionary annuity.
"Optional reversionary annuity": A deferred annuity derived from part of
the actuarial value of an employee's retirement annuity, computed according
to the applicable actuarial tables and payable during the lifetime of the
beneficiary only if the beneficiary survives the employee receiving a
retirement annuity and qualifies as the surviving spouse under
Section 12-123.1.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-126) (from Ch. 108 1/2, par. 12-126)
Sec. 12-126. 
		Actuarial equivalent.
"Actuarial equivalent": An annuity or benefit of equal value to the
accumulated contributions, annuity or other benefit, when computed upon the
basis of the actuarial tables in use by the fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-127) (from Ch. 108 1/2, par. 12-127)
Sec. 12-127. Computation of service.
(a) If an employee during any leave of absence for 30 days or more
without pay who is not receiving ordinary disability or duty disability
benefits contributes the percentage of salary theretofore deducted from
his salary for annuity purposes, the employer shall contribute
corresponding amounts for such purposes.  Payment for any approved leave
of absence shall not be valid unless made during such absence or within
30 days from expiration thereof. The aggregate of leaves of absence for
which contributions may be made during the entire employee's service
shall be 1 year.
(b) In computing service, credit shall be given for all leaves of
absence subject to the limitations specified in the following paragraph
during the time an employee was engaged in the military or naval service
of the United States of America during the years 1914 to 1919,
inclusive, or between September 16, 1940, and July 25, 1947, or between
June 25, 1950, and January 31, 1955, and any such service rendered after
January 31, 1955, and who within 180 days subsequent to the completion of
military or naval service re-enters the service of the employer.
The total credit any employee shall receive for military or naval
service during the entire term of service as an employee shall be
subject to the following conditions and limitations:
(1) if entry into military or naval service occurs     after July 1, 1961, the total credit shall not exceed 3 years;
(2) if entry into military or naval service occurred     on or prior to July 1, 1961, the total credit shall not exceed 5 years;
(3) an employee who on July 1, 1961, had accrued more     than 5 years of such military or naval service shall be entitled to the total amount of such accrued credit.
The contributions an employee would have made during the period of
such military or naval service, together with the prescribed employer
contributions, shall be made by the employer and shall be based on the
salary for the position occupied by the employee on the date of
commencement of the leave of absence.
(c) For all purposes of this Article except the provisions of
Section 12-133, the following shall constitute a year of service in any
fiscal year for salary payable according to the basis specified: Monthly
Basis: 4 months; Weekly Basis: 17 weeks; Daily Basis: 100 days; Hourly
Basis: 800 hours, except that in the case of an employee becoming a
participant of the fund on and after July 1, 1973, the following
schedule shall govern for all purposes of this Article: Service during 9
months or more in any fiscal year shall constitute a year of service; 6
to 8 months, inclusive, 3/4 of a year; 3 to 5 months, inclusive, 1/2
year; less than 3 months, 1/4 of a year; 15 days or more in any month, a
month of service. However, for the 6-month fiscal year July 1, 2012 through December 31, 2012, the amount of service earned shall not exceed 1/2 year.
(d) The periods an employee received ordinary or duty disability
benefit shall be included in the computation of service.
(e) Upon receipt of the specified payment, credits transferred to a
fund established under this Article pursuant to subsection (d) of Section
8-226.1, subsection (d) of Section 9-121.1, or Section
14-105.1 of this Code shall be included in the computation
of service.
(f) A contributing employee may establish additional
service credit for a period of up to 2 years spent in active military
service for which he or she does not qualify for credit under subsection
(b), provided that (1) the person was not dishonorably discharged from the
military service, and (2) the amount of service credit established by the
person under this subsection (f), when added to the amount of any military
service credit granted to the person under subsection (b), shall not exceed
5 years.  In order to establish military service credit under this
subsection (f), the applicant must submit a written application to the
Fund, including a copy of the applicant's discharge from military service,
and pay to the Fund (1) employee contributions at the rates provided in
this Article based upon the person's salary on the last date as a
participating employee prior to the military service, or on the first date
as a participating employee after the military service, whichever is
greater, plus (2) an amount determined by the board to be equal to the
employer's normal cost of the benefits accrued for such military service,
plus (3) regular interest on items (1) and (2) from the date of conclusion
of the military service to the date of payment.  Contributions must be paid
in a single lump sum before the credit will be granted.  Credit established
under this subsection may be used for pension purposes only.
(g) A contributing employee may establish additional service credit for a
period of up to 5 years of employment by the United States federal government
for which he or she does not qualify for credit under any other provision of
this Article, provided that (1) the amount of service credit established by the
person under this subsection (g), when added to the amount of all military
service credit granted to the person under subsections (b) and (f), shall not
exceed 5 years, and (2) any credit received for the federal employment in any
other public pension fund or retirement system has been terminated or
relinquished.
In order to establish service credit under this subsection (g), the
applicant must submit a written application to the Fund, including such
documentation of the federal employment as the Board may require, and pay
to the Fund (1) employee contributions at the rates provided in
this Article based upon the person's salary on the last date as a
participating employee prior to the federal service, or on the first date
as a participating employee after the federal service, whichever is
greater, plus (2) an amount determined by the Board to be equal to the
employer's normal cost of the benefits accrued for such federal service,
plus (3) regular interest on items (1) and (2) from the date of conclusion
of the federal service to the date of payment.  Contributions must be paid
in a single lump sum before the credit is granted.  Credit established
under this subsection may be used for pension purposes only.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-127.1) (from Ch. 108 1/2, par. 12-127.1)
Sec. 12-127.1. 
		Transfer to General Assembly Retirement System.
(a) Any active (and until April 1, 1993, any former) member of the
General Assembly Retirement System may apply for transfer of his credits
and creditable service accumulated under this Fund to the General Assembly
System.  Such credits and creditable service shall be transferred
forthwith.  Payment by this Fund to the General Assembly Retirement System
shall be made at the same time and shall consist of:
(1) the amounts accumulated to the credit of the     applicant, including interest, on the books of the Fund on the date of transfer, but excluding any additional or optional credits, which credits shall be refunded to the applicant; and
(2) municipality credits computed and credited under     this Article, including interest, on the books of the Fund on the date the member terminated service under the Fund.
Participation in this Fund as to any credits transferred under this
Section shall terminate on the date of transfer.
(b) An active (and until April 1, 1993, a former) member of the General
Assembly who has service credits and creditable service under the Fund may
establish additional service credits and creditable service for periods during
which he was an elected official and could have elected to participate but did
not so elect.  Service credits and creditable service may be established by
payment to the fund of an amount equal to the contributions he would have made
if he had elected to participate, plus interest to the date of payment.
(c) An active (and until April 1, 1993, a former) member of the General
Assembly may reinstate service and service credits terminated upon receipt of a
separation benefit, by payment to the Fund of the amount of the separation
benefit plus interest thereon to the date of payment.
(d) An active member of the General Assembly having no service credits
or creditable service in the Fund may establish service credit and
creditable service for periods during which he was employed by the board of
park commissioners or the retirement board but did not participate in the
Fund, by paying to the Fund prior to July 1, 1992 an amount equal to the
contributions he would have made if he had participated, plus interest
thereon at 6% per annum compounded annually from such period to the date of
payment.
Any active member of the General Assembly may apply for transfer of his
credits and creditable service established under this subsection (d) to any
annuity and benefit fund established under Article 8 of this Act.  Such
credits and creditable service shall be transferred forthwith, together
with a payment from this Fund to the designated Article 8 fund consisting
of the amounts accumulated to the credit of the applicant under this
subsection (d), including the corresponding employer contributions and
interest, on the books of the Fund on the date of transfer.  Participation
in this Fund as to any credits transferred under this subsection shall
terminate on the date of transfer.
(Source: P.A. 86-1488; 87-1265.)
(40 ILCS 5/12-127.5) (from Ch. 108 1/2, par. 12-127.5)
Sec. 12-127.5. 
		Transfer of creditable service to Article 5 fund. 
		
Pursuant to Section 5-234 of this Code, a police officer who is a
participant in a pension fund established under
Article 5 of this Code may apply for transfer of his credits and creditable
service accumulated under this Fund to such Article 5 fund.  Such
creditable service shall be transferred forthwith.  Payment by this Fund to
the Article 5 fund shall be made at the same time and shall consist of:
(1) the amounts accumulated to the credit of the applicant, including
interest, on the books of the Fund on the date of transfer, but excluding
any additional or optional credits, which credits shall be refunded to the
applicant; and
(2) employer contribution credits computed and credited under this Article,
including interest, on the books of the Fund on the date the member
terminated service under the Fund.
Participation in this Fund as to any credits transferred under this
Section shall terminate on the date of transfer.
(Source: P.A. 86-272.)
(40 ILCS 5/12-128) (from Ch. 108 1/2, par. 12-128)
Sec. 12-128. 
		Annuities provided. 
		A service annuity shall be provided for
future entrants and present employees.
A prior service annuity shall be provided for present employees. A
widow's prior service annuity shall be provided for widows of present
employees. A widow's service annuity shall be provided for widows of future
entrants and present employees.
A retirement annuity shall consist of a service annuity and a prior
service annuity where applicable, and a widow's annuity shall consist of a
widow's service annuity and a widow's prior service annuity, where
applicable.
If the total annuities to an employee from accumulation for prior
service annuity and service annuity, or to a widow for widow's service
annuity and widow's prior service annuity, as an actuarial equivalent of
such accumulations, effective on or after July 1, 1983 are
less than $100 per month, a temporary annuity of $100
per month shall be payable to the employee or widow, except in the case
of a reciprocal pension.
Except as to a temporary annuity, the annuity payable to an employee or
widow shall consist of equal monthly payments for life or widowhood,
provided that upon termination thereof due to death or other cause, payment
shall be made for the period from the date of the last payment to the date
of termination. The first payment of any annuity shall be due and payable 1
month after the occurrence of the event upon which payment thereof depends;
provided, that as to annuities effective July 1, 1973, and thereafter
payments shall be made as of the first day of each calendar month during
the annuity payment period, the first payment to be made as of the first
day of the calendar month coincidental with or next following the first day
of the annuity payment period and the last payment to be made as of the
first day of the calendar month in which the annuitant dies or the annuity
payment period ends.
(Source: P.A. 86-272.)
(40 ILCS 5/12-130) (from Ch. 108 1/2, par. 12-130)
Sec. 12-130. Retirement prior to age 60. An employee withdrawing prior
to January 1, 1990 with at least 10 years of service and before attainment
of age 55 shall be entitled at his option to a retirement annuity beginning at age 55.
An employee withdrawing prior to January 1, 1990 with at least 10 years
of service upon or after attainment of age 55, and before age 60, shall be
entitled to a retirement annuity beginning at any time thereafter.
An employee who withdraws on or after January 1, 1990 with at least 10
years of service and prior to age 60 shall be entitled, at his option, to a
retirement annuity beginning at any time after withdrawal or attainment of
age 50, whichever occurs later.
Any employee upon withdrawal after at least 15 years of service, upon
or after attainment of age 50, and before attainment of age 55, who
received ordinary disability benefit for the maximum period of time
provided herein, and who continues to be disabled, shall be entitled to
a retirement annuity.
The amount of retirement annuity for any employee who entered service
prior to July 1, 1971 shall be provided from the total of the
accumulations as stated in this Section, at the employee's attained age
on the date of retirement:
(a) the accumulation from employee contributions for     service annuity on the date of withdrawal, improved by regular interest from the date the employee withdraws to the date he enters upon annuity;
(b) 1/10 of the accumulation, on the date of     withdrawal, from employer contributions for service annuity, for each complete year of service above 10 years up to 100% of such accumulation, improved by regular interest from the date the employee withdraws to the date he enters upon annuity.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-131) (from Ch. 108 1/2, par. 12-131)
Sec. 12-131. 
		Retirement at age 60 or over. 
		 An employee, upon
withdrawal upon or after age 60 with 4 or more years of service, shall
be entitled to a retirement annuity. Such annuity for an employee who
entered service prior to July 1, 1971 shall be that provided, as of his
age on the date of retirement, from the total of the accumulations
described below:
(a) the accumulation from employee contributions for service annuity
on the date of withdrawal, improved by
regular interest to the date when he enters upon retirement annuity;
(b) the accumulation from the contributions by the employer for
service annuity, on the date of the employee's withdrawal, improved by
regular interest to the date when he enters upon retirement annuity.
(Source: P.A. 86-272.)
(40 ILCS 5/12-132.1) (from Ch. 108 1/2, par. 12-132.1)
Sec. 12-132.1. 
		
		Employees still in service whose annuities were fixed
at age 70 prior to July 1, 1988.  For all employees who have not withdrawn
from service or retired, whose annuities were fixed under prior law at age
70, prior to July 1, 1988, contributions and service credits shall be
resumed on January 1, 1990.  However, no contributions or service credits
shall be permitted from the time that annuities were fixed to January 1, 1990.
(Source: P.A. 86-272.)
(40 ILCS 5/12-133)
 (from Ch. 108 1/2, par. 12-133)
Sec. 12-133. Fixed benefit retirement annuity.
(a) Subject to the provisions of paragraph (b) of this Section, the
retirement annuity for any employee who withdraws from service on or after
January 1, 1983 and before January 1, 1990, at age 60 or over, having at
least 4 years of service, shall be 1.70% for each of the first 10 years of
service; 2.00% for each of the next 10 years of service; 2.40% for each
year of service in excess of 20 but not exceeding 30; and 2.80% for each
year of service in excess of 30, with a pro-rated amount for service of
less than a full year, based upon the highest average annual salary for any
4 consecutive years within the last 10 years of service immediately
preceding the date of withdrawal, provided that: (1) if retirement of the
employee occurs below age 60, such annuity shall be reduced 1/2 of 1% for
each month or fraction thereof that the employee's age is less than 60,
except that an employee retiring at age 55 or over but less than age 60,
having at least 35 years of service, shall not be subject to the reduction
in his retirement annuity because of retirement below age 60; (2) the
annuity shall not exceed 75% of such average annual salary; (3) the actual
salary shall be considered in the computation of this annuity.
The retirement annuity for any employee who withdraws from service on or
after January 1, 1990 and prior to December 31, 2003 at age 50 or over with
at least 10 years of service, or
at age 60 or over with at least 4 years of service, shall be 1.90%
for each of the first 10 years of service, 2.20% for each of the next 10 years
of service, 2.40% for each of the next 10 years of service, and
2.80% for each year of service in excess of 30, with a pro-rated amount for
service of less than a full year, based upon the highest average annual
salary for any 4 consecutive years within the last 10 years of service
immediately preceding the date of withdrawal, provided that:
(1) if retirement of the employee occurs below age     60, such annuity shall be reduced 1/4 of 1% (1/2 of 1% in the case of withdrawal from service before January 1, 1991) for each month or fraction thereof that the employee's age is less than 60, except that an employee retiring at age 50 or over having at least 30 years of service shall not be subject to the reduction in retirement annuity because of retirement below age 60;
(2) the annuity shall not exceed 80% of such average     annual salary; and
(3) the actual salary shall be considered in the     computation of this annuity.
An employee who withdraws from service on or after December 31, 2003, at
age 50 or over with at least 10 years of service or at age 60 or over with at
least 4 years of service, shall receive, in lieu of any other retirement
annuity provided for in this Section, a retirement annuity calculated as
follows: for each year of service immediately preceding the date of withdrawal,
2.40% of the highest average annual salary for any 4 consecutive years within
the last 10 years of service immediately preceding the date of withdrawal, with
a prorated amount for service of less than a full year, provided that:
(1) if retirement of the employee occurs below age     60, such annuity shall be reduced 1/4 of 1% for each month or fraction thereof that the employee's age is less than 60, except that an employee retiring at age 50 or over having at least 30 years of service shall not be subject to the reduction in retirement annuity because of retirement below age 60;
(2) the annuity shall not exceed 80% of such average     annual salary; and
(3) the actual salary shall be considered in the     computation of this annuity.
Notwithstanding any other formula, the annuity for employees retiring on or
after January 31, 2004 and on or before February 29, 2004 with at least 30 years of
service shall be 80% of average annual salary for any 4 consecutive years
within the last 10 years of service immediately preceding the date of
withdrawal.
(b) In lieu of the retirement annuity provided as an actuarial
equivalent of the total accumulations from contributions by the employee,
contributions by the employer, and prior service annuity plus regular
interest, an employee in service prior to July 1, 1971 shall be entitled to
the largest applicable retirement annuity provided in this Section if the
same is larger than the annuity provided in other Sections of this Article.
(c) The following schedule shall govern the computation of service
for the fixed benefit annuities provided by this Section: Service during
9 months or more during any fiscal year shall constitute a year of
service; 6 to 8 months, inclusive, 3/4 of a year; 3 to 5 months,
inclusive, 1/2 year; less than 3 months, 1/4 of a year; 15 days or more
in any month, a month of service. However, for the 6-month fiscal year July 1, 2012 through December 31, 2012, the amount of service earned shall not exceed 1/2 year.
(d) The other provisions of this Section shall not apply in the case of
any former employee who is receiving a retirement annuity from the fund
and who re-enters service as an employee, unless the employee renders
from and after the date of re-entry, at least 3 years of additional
service.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-133.1) (from Ch. 108 1/2, par. 12-133.1)
Sec. 12-133.1. Annual increase in basic retirement annuity.
(a) Any employee upon withdrawal from service on or after July 1,
1965, and retiring on a retirement annuity, shall be entitled to an annual
increase in his basic retirement annuity as defined herein while he is
in receipt of such annuity.
The term "basic retirement annuity" shall mean the retirement
annuity of the amount fixed and payable at date of retirement of the
employee.
(b) The annual increase in annuity shall be 1 1/2% of the basic retirement
annuity.  The increase shall first occur in the month of January or the month
of July, whichever first occurs next following or coincidental with the first
anniversary of retirement.  Effective January 1, 1972, the annual rate of
increase in annuity thereafter shall be 2% of the basic retirement annuity,
provided that beginning as of January 1, 1976, the annual rate of increase
shall be 3% of the basic retirement annuity.
(c) For an employee who retires with less than 30 years of service, the increase in the basic retirement annuity shall begin
not earlier than in the month of January or the month of July, whichever occurs
first, following or coincidental with the employee's attainment of age 60.
For an employee who retires with at least 30 years of service, the
annual increase under this Section shall begin in the month of January or the
month of July, whichever first occurs next following or coincidental with the
later of (1) the first anniversary of retirement or (2) July 1, 1998, without
regard to the attainment of age 60 and without regard to whether or not the
employee was in service on or after the effective date of this amendatory Act
of 1998.
(d) The increase in the basic retirement annuity shall not be applicable
unless the employee otherwise qualified has made contributions to the fund as
provided herein for an equivalent period of one full year.  If such
contributions were not made, the employee may make the required payment to the
fund at the time of retirement, in a single sum, without interest.
(e) The additional contributions by an employee towards the annual
increase in basic retirement annuity shall not be refundable, except to
an employee who withdraws and applies for a refund under this Article,
or dies while in service, and also in cases where a temporary annuity
becomes payable.  In such cases his contributions shall be refunded
without interest.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-133.2) (from Ch. 108 1/2, par. 12-133.2)
Sec. 12-133.2. Increases to employee annuitants. Employees who
retired on service retirement annuity prior to July 1, 1965 who were at
least 55 years of age at date of retirement and had at least 20 years of
credited service, who shall have attained age 65, and any employee retired
on or after such date who meets such qualifying conditions and who is not
eligible for an annual increase in basic retirement annuity otherwise
provided in this Article, shall be entitled to receive benefits under this
Section.
These benefits shall be in an amount equal to 1 1/2% of the service
retirement annuity multiplied by the number of full years that the annuitant
was in receipt of such annuity.  This payment shall begin in January of 1970,
and an additional 1 1/2% based upon the original grant of annuity shall be
added in January of each year thereafter.  Beginning January 1, 1972, the
annual rate of increase in annuity shall be 2% of the original grant of annuity
and shall also apply thereafter to any person who shall have had at least 15
years of credited service and less than 20 years on the same basis as was
applicable to persons retired with 20 or more years of service; provided that
beginning January 1, 1976, the annual rate of increase in retirement annuity
shall be 3% of the basic retirement annuity.
An employee annuitant who otherwise qualifies for the aforesaid
benefit shall make a one-time contribution of 1% of the final monthly average
salary multiplied by the number of completed years of service forming the
basis of his service retirement annuity, provided that if the annuity was
computed on any other basis, the contribution shall be 1% of the rate of
monthly salary in effect on the date of retirement multiplied by the number of
completed years of service forming the basis of his service retirement annuity.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-133.3) (from Ch. 108 1/2, par. 12-133.3)
Sec. 12-133.3. 
		Early retirement incentive.
(a) To be eligible for the benefits provided in this Section, an
employee must:
(1) be a current contributor to the Fund who, on     November 1, 1992, is (i) in active payroll status as an employee or (ii) receiving ordinary or duty disability benefits under Section 12-140, 12-142, or 12-143;
(2) have not previously retired under this Article;
(3) file with the Board before June 1, 1993, a     written application requesting the benefits provided in this Section;
(4) withdraw from service on or after December 31,     1992 and on or before June 30, 1993;
(5) have attained age 55 on or before the date of     withdrawal;
(6) by the date of withdrawal, have at least 10 years     of creditable service in this Fund and a total of at least 15 years of creditable service in one or more of the participating systems under the Retirement Systems Reciprocal Act, without including any creditable service established under this Section.
A person is not eligible for the benefits provided in this Section if the
person elects to receive a retirement annuity calculated under the
alternative formula formerly set forth in Section 20-122.
(b) An eligible employee may establish up to 5 years of creditable
service under this Section, in increments of one month, by making the
contributions specified in subsection (d).  An eligible person must
establish at least the amount of creditable service necessary to bring his
or her total creditable service, including service in this Fund, service
established under this Section, and service in any of the other participating
systems under the Retirement Systems Reciprocal Act, to a minimum of 20 years.
The creditable service under this Section may be used for all
purposes under this Article and the Retirement Systems Reciprocal Act,
except for the computation of average annual salary and the determination
of salary, earnings, or compensation under this or any other Article of
this Code.
(c) An eligible employee shall be entitled to have his or her retirement
annuity calculated in accordance with the formula provided in Section
12-133, but the annuity shall not be subject to reduction because of
withdrawal or commencement of the annuity before attainment of age 60.
(d) For each month of creditable service established under this Section,
the employee must pay to the Fund an employee contribution, to be calculated
by the Fund, equal to 4.25% of the member's monthly salary rate on November
1, 1992.  The employee may elect to pay the entire contribution before the
retirement annuity commences, or to have it deducted from the annuity over
a period not longer than 24 months.  If the retired employee dies before the
contribution has been paid in full, the unpaid installments may be deducted
from any annuity or other benefit payable to the employee's survivors.
All employee contributions paid under this Section shall be deemed
contributions made by employees for annuity purposes under Section 12-149
and shall be made and credited to a special reserve, without interest.
Employee contributions paid under this Section may be refunded under the
same terms and conditions as are applicable to other employee contributions
for retirement annuity.
(e) Notwithstanding Section 12-146, an annuitant who reenters service under
this Article after receiving a retirement annuity based on benefits provided
under this Section thereby forfeits the right to continue to receive those
benefits, and shall have his or her retirement annuity recalculated at the
appropriate time without the benefits provided in this Section.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-133.4)
Sec. 12-133.4. 
		Early retirement incentives.
(a) To be eligible for the benefits provided in this Section, a person
must:
(1) have been, on March 1, 1994, an employee (i)     contributing to the Fund in active payroll status in a position of employment under this Article, or (ii) receiving duty or ordinary disability benefits under Section 12-140 or 12-143;
(2) not have begun to receive a retirement annuity     under this Article before March 1, 1994;
(3) file with the Board, within 90 days after the     effective date of this Section, a written election requesting the benefits provided in this Section;
(4) withdraw from service on or after April 30, 1994     and no later than 90 days after the effective date of this Section;
(5) have attained age 50 on or before the date of     withdrawal; and
(6) have at least 25 years of creditable service     under this Fund as defined in Sections 12-109 and 12-127 (not including any creditable service established under this Section) by the date of withdrawal.
(b) An eligible person may establish up to 5 years of creditable service
under this Article, in increments of one month, by making the contributions
specified in subsection (c).
The creditable service established under this Section may be used for all
purposes under this Article and the Retirement Systems Reciprocal Act, except
for the computation of the highest average annual salary under Section 12-133
or the determination of salary under this or any other Article of this Code.
(c) For each month of creditable service established under this Section, the
person must pay to the Fund an employee contribution to be determined by the
Fund, equal to 4.50% of the person's monthly salary rate in effect on the date
of withdrawal.  Subject to the requirements of subsection (d), the person may
elect to pay the required employee contribution before the retirement annuity
begins or through deduction from the retirement annuity over a period of up to
24 months.
If a person who retires under this Section dies before all payments of
employee contribution have been made, the remaining payments shall be deducted
from any survivor or death benefits payable to the person's surviving spouse or
beneficiary.
All employee contributions paid under this Section shall be
deemed employee contributions for the purposes of determining the tax levy
under Section 12-149.  Employee contributions made under this Section may be
refunded under the same terms and conditions as other employee contributions
under this Article.
(d) In the case of a person who begins receiving a retirement annuity under
the other provisions of this Article on or after March 1, 1994 and qualifies
for benefits under this Section after that retirement annuity begins, the
increase in retirement annuity resulting from this Section shall be applied
retroactively to the date the retirement annuity began.
If a person who has retired under this Section receives a retroactive
increase in salary, the person's retirement annuity shall be recalculated to
reflect the retroactive salary increase, and the resulting increase in
retirement annuity, if any, shall be applied retroactively to the date the
retirement annuity began.  If the retroactive salary increase affects the
monthly salary rate that was in effect for the person on the date of
withdrawal, the employee contribution required under subsection (c), if any,
shall also be recalculated.
The amount due the annuitant as a result of a retroactive increase in
retirement annuity under this subsection shall first be applied against any
part of the employee contribution required under this Section that remains
unpaid; the remainder shall be paid to the annuitant in a lump sum, without
interest.
(e) A person who retires under the provisions of this Section shall have
his or her retirement annuity calculated under the provisions of Section
12-133, except that the retirement annuity shall not be subject to the
reduction for retirement under age 60 that is specified in Section 12-133.
(f) Notwithstanding Section 12-146 of this Article, an annuitant who
re-enters service under this Article after receiving a retirement annuity based
on the additional benefits provided under this Section thereby forfeits the
right to continue to receive those additional benefits and upon again retiring
shall have his or her retirement annuity recalculated without the additional
benefits provided in this Section.
(Source: P.A. 89-136, eff. 7-14-95.)
(40 ILCS 5/12-133.5)
Sec. 12-133.5. 
		Early retirement incentives.
(a) To be eligible for the benefits provided in this Section, a person
must:
(1) have been, on July 1, 1998, an employee (i)     contributing to the Fund in active payroll status in a position of employment under this Article, or (ii) receiving duty or ordinary disability benefits under Section 12-140, 12-142, or 12-143;
(2) not have begun to receive a retirement annuity     under this Article before August 31, 1998;
(3) file with the Board, within 90 days after the     effective date of this Section, a written election requesting the benefits provided in this Section;
(4) withdraw from service on or after August 31, 1998     and no later than December 31, 1998;
(5) have attained age 50 on or before the date of     withdrawal; and
(6) have, by the date of withdrawal, a total of at     least 20 years of creditable service with participating systems under the Retirement Systems Reciprocal Act, of which at least 15 years must be under this Fund (not including any creditable service established under this Section).
(b) An eligible person may establish up to 5 years of creditable service
under this Article, in increments of one month, by making the contributions
specified in subsection (c).
The creditable service established under this Section may be used for all
purposes under this Article and the Retirement Systems Reciprocal Act, except
for the computation of the highest average annual salary under Section 12-133
or the determination of salary under this or any other Article of this Code.
(c) For each month of creditable service established under this Section, the
person must pay to the Fund an employee contribution to be determined by the
Fund, equal to 4.50% of the person's monthly salary rate in effect on the date
of withdrawal.  Subject to the requirements of subsection (d), the person may
elect to pay the required employee contribution before the retirement annuity
begins or through deduction from the retirement annuity over a period of up to
24 months.
If a person who retires under this Section dies before all payments of
employee contribution have been made, the remaining payments shall be deducted
from any survivor or death benefits payable to the person's surviving spouse or
beneficiary.
All employee contributions paid under this Section shall be
deemed employee contributions for the purposes of determining the tax levy
under Section 12-149.  Employee contributions made under this Section may be
refunded under the same terms and conditions as other employee contributions
under this Article.
(d) A person who retires under the provisions of this Section shall have
his or her retirement annuity calculated under the provisions of Section
12-133, except that the retirement annuity shall not be subject to the
reduction for retirement under age 60 that is specified in Section 12-133.
(e) Notwithstanding Section 12-146 of this Article, an annuitant who
re-enters service under this Article after receiving a retirement annuity based
on the additional benefits provided under this Section thereby forfeits the
right to continue to receive those additional benefits and upon again retiring
shall have his or her retirement annuity recalculated without the additional
benefits provided in this Section.
(Source: P.A. 90-766, eff. 8-14-98.)
(40 ILCS 5/12-133.6)
Sec. 12-133.6. Early retirement incentive.
(a) To be eligible for the benefits provided in this Section, a person
must:
(1) have been, on November 1, 2003, an employee (i)     contributing to the Fund in active payroll status in a position of employment under this Article, (ii) returning to active payroll status from an approved leave of absence prior to December 1, 2003, (iii) receiving ordinary or duty disability benefits under Section 12-140, 12-142, or 12-143 or (iv) or have been subjected to an involuntary termination or layoff by the employer and restored to service by his or her employer prior to January 31, 2004;
(2) have not previously retired under this Article;
(3) file with the Board before January 31, 2004 a     written election requesting the benefits provided in this Section;
(4) withdraw from service on or after January 31,     2004 and on or before February 29, 2004 (or the date established under subsection (a-5), if applicable); and
(5) have, by the date of withdrawal or by February     29, 2004, whichever is earlier, attained age 50 with at least 10 years of creditable service in one or more participating systems under the Retirement Systems Reciprocal Act, without including any creditable service established under this Section.
(a-5) To ensure that the efficient operation of employers under this Article
is not jeopardized by the simultaneous retirement of large numbers of critical
personnel, each employer may, for its critical employees, extend the February 29, 2004 deadline for terminating employment under this Article established in
subdivision (a)(4) of this Section to a date not later than May 31, 2004 by
so
notifying the Fund by January 31, 2004.
(b) An eligible person may establish up to 5 years of creditable service
under this Section, in increments of one month, by making the contributions
specified in subsection (c). In addition, for each month of creditable service
established under this Section, a person's age at retirement shall be deemed to
be one month older than it actually is, except for purposes of determining age
under item (5) of subsection (a).
The creditable service established under this Section may be used for all
purposes under this Article and the Retirement Systems Reciprocal Act, except
for the computation of highest average annual salary under Section 12-133 or
the determination of salary under this or any other Article of this Code.
(c) For each month of creditable service established under this Section, the
person must pay to the Fund an employee contribution to be determined by the
Fund, equal to 4.50% of the person's monthly salary rate on the date of
withdrawal from service. Subject to the requirements of subsection (d), the
person may elect to pay the required employee contribution before the
retirement annuity commences or through deductions from the retirement annuity
over a period not longer than 24 months.
If a person who retires dies before all payments of the employee contribution
have been made, the remaining payments shall be deducted from any survivor or
death benefits payable to the employee's surviving spouse or beneficiary.
Notwithstanding any provision in this Article to the contrary, all employee
contributions paid under this Section shall not be deemed employee
contributions for the purpose of determining the tax levy under Section 12-149.
 Notwithstanding any provision in this Article to the contrary, the employer
shall not make a contribution for any credit established by an employee under
subsection (b) of this Section.  Employee contributions made under this Section
may be refunded under the same terms and conditions as other employee
contributions under this Article.
(d) A person who retires under the provisions of this Section shall be
entitled to have his or her retirement annuity calculated under the provisions
of Section 12-133, except that the retirement annuity shall not be subject to
reduction for retirement under age 60.
(e) Notwithstanding Section 12-146 of this Article, an annuitant who
reenters service under this Article after receiving a retirement annuity based
on additional benefits provided under this Section thereby forfeits the right
to continue to receive those benefits, and upon again retiring shall have his
or her retirement annuity recalculated at the appropriate time without the
additional benefits provided in this Section.
(f) No employer action in declaring an employee to be a critical employee pursuant to subsection (a-5) shall be construed as an impairment of any pension benefit or entitlement. No early retirement option or resultant benefit conferred under this Section shall, in any manner, vest for any employee until the earlier date of the employer's decision to release the employee from service or May 31, 2004.
(Source: P.A. 93-654, eff. 1-16-04.)
(40 ILCS 5/12-133.7)
Sec. 12-133.7. Early retirement incentive for employees who have earned
maximum pension benefits.  A person who is eligible for the benefits provided
under Section 12-133.6 and who, if he or she had retired on or before February 29, 2004, would have been entitled to a pension equal to 80% of his or her
highest average salary for any 4 consecutive years within the last 10 years of
service immediately preceding February 29, 2004 without receiving the benefits
provided in Section 12-133.6 may elect, by filing a written election with
the Fund by January 30, 2004, to receive a lump sum from the Fund on his or
her last day of employment equal to 100% of his or her salary for the year
ending on February 29, 2004 or the date of withdrawal, whichever is earlier. To
be eligible to receive the benefit provided under this Section, the person
must withdraw from service on or after January 31, 2004 and on or before
February 29, 2004. If a person elects to receive the benefit provided under this
Section, his or her retirement annuity otherwise payable under Section 12-133
shall be reduced by an amount equal to the actuarial equivalent of the lump
sum.  If a person elects to receive the benefit provided under this Section,
the resulting reduction in retirement annuity under this Section shall not
affect the amount of any widow's service annuity or widow's prior service
annuity under Section 12-135 or any optional reversionary annuity for a
surviving spouse under Section 12-136.1.
(Source: P.A. 93-654, eff. 1-16-04.)
(40 ILCS 5/12-134) (from Ch. 108 1/2, par. 12-134)
Sec. 12-134. 
		Maximum retirement annuity. 
		Except as modified by the provisions of Sections 12-133.1 and
12-133.2, the maximum retirement annuity for any employee under the
provisions of this Article shall be 70% of the highest average annual
salary for any 5 consecutive years within the last 10 years immediately
preceding the date of withdrawal; provided that in the case of an
employee in service on June 30, 1957, the maximum retirement annuity
shall be the amount prescribed by the provisions of "The 1919 Act" in
effect on June 30, 1957, increased by the amount resulting from
accumulations accruing during service rendered thereafter consisting of
contributions by the employee and employer for service annuity, improved
by regular interest, subject to a maximum annuity equal to 75% of the
highest salary received by an employee while in service for that part of
such salary which does not exceed $6,000 per year, and 60% of that part
of such salary which exceeds $6,000 per year.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-135) (from Ch. 108 1/2, par. 12-135)
Sec. 12-135. 
		Widow's service annuity and widow's prior service annuity.
(a) The widow of an employee who withdraws after at least 10 years
of service and before attainment of age 60 shall be entitled to a
widow's annuity beginning on the day next following his death,
if he has not received a refund upon withdrawal before age 55.
If fixation has occurred in the annuities payable on account of such
employee, the annuity to a widow shall be a reversionary annuity to be
provided from the total of the following accumulations, as of her attained age
on the date of fixation, to begin on the day next following the death of the
employee provided that the accumulation from contributions by the employer
shall not be used to an extent which, when taken with the accumulation from
employee contributions, will provide the widow an annuity in excess of 50% of
the highest salary which the employee received while in service:
(1) the accumulation from employee contributions for     widow's service annuity on the date when the employee withdraws, improved by regular interest to the date of fixation of the widow's annuity;
(2) 1/10 of the accumulation from contributions by     the employer for widow's service annuity on the date when the employee withdraws for each year of service above 10 years up to 100% of such accumulation, improved by regular interest to the date of fixation of the widow's annuity.
(b) The widow's annuity upon death of the employee while in service,
shall be that provided from the total of the accumulations as stated
below, on the day next following the date of death of the employee as
of the widow's age on such date, provided that the accumulations from sums
contributed by the employer shall not be used to an extent which, when taken
with the deductions from salary, will provide for such widow an annuity in
excess of 50% of the highest salary which the employee received while in
service, and in no case greater than the reversionary annuity that would
be payable if the employee had retired at age 55 if he withdrew prior to
such age or had retired on annuity when he withdrew if withdrawal
occurred after age 55:
(1) the accumulation from employee contributions for     service annuity and widow's service annuity on the date when he withdraws to the date of his death;
(2) 1/10 of the total of the accumulations from     contributions by the employer for service annuity and widow's service annuity on the date when such employee withdraws, for each complete year of service above 10 years up to 100% of such accumulation, improved by regular interest to the date of death of the employee.
(c) The widow of an employee who withdraws or dies while in service,
upon or after attainment of age 60, and after fixation of the widow's
annuity, shall be entitled to a widow's annuity beginning on the day next
following the date of death of
the employee.
The amount of such annuity shall be that provided from the total of
the accumulations derived as stated below on the date of fixation, as of
her attained age on such date; provided that the accumulation from sums
contributed by the employer shall not be used to an extent which, when
taken with the accumulation from employee contributions for such
purpose, shall provide an annuity in excess of 50% of the highest salary
which such employee received while in service:
(1) the accumulation from employee contributions for     widow's service annuity on the date of fixation of the widow's annuity;
(2) the accumulation from contributions by the     employer for widow's service annuity on the date of fixation of the widow's annuity;
(3) for a present employee the accumulation for     widow's prior service annuity, improved by regular interest to the date of fixation of the widow's annuity.
(d) The widow of an employee who dies while in service before
fixation of the annuity rights of such widow shall be entitled to a
widow's annuity beginning on the day next following his death.
Such annuity shall be that
provided from the total of the accumulations derived as stated below on
the date of death of the employee as of her attained age on such date;
provided that the accumulation from sums contributed by the employer
shall not be used to an extent which, when taken with the accumulation
from employee contributions, for such purpose, will provide an annuity
in excess of 50% of the highest salary received by the employee while in
service:
(1) The accumulation from employee contributions for     service annuity and widow's service annuity on the date of death of the employee;
(2) the accumulation from contributions by the     employer for service annuity and widow's service annuity on the date of death of the employee.
(e) The widow's service annuity or widow's prior service annuity
which shall be determined for the wife of any employee at the date of
his retirement shall be derived from the sum to the credit of such
employee for such purposes, on the date of fixation of the widow's
annuity, to provide a reversionary annuity for the wife after the death
of her husband.
(f) In lieu of the widow's annuity described above, a widow of any
employee who dies while in service, or after retirement on annuity, may
elect to receive a lump sum payment of $300 which is to be applied to
reduce the accumulations for widow's service annuity and widow's prior
service annuity, and a reduced widow's annuity from the remainder of
said accumulations. Said payment shall be applied against the
accumulations for the respective annuities in proportionate amounts. In
the event a widow elects a lump sum payment, and the total of the
aforesaid accumulations prior to adjustment for said payment is equal to
or less than $300, the total payment to said widow shall consist only of
the amount of said accumulations, and no widow's annuity shall be
payable to said widow.
(g) Any widow's annuity provided for in this section shall be
computed as provided above, except that the maximum age of such widow
for the computation of annuity for the widow shall not be more than 5
years less than the age of her employee husband.
(Source: P.A. 86-272.)
(40 ILCS 5/12-135.1) (from Ch. 108 1/2, par. 12-135.1)
Sec. 12-135.1. 
		Minimum annuity to surviving spouse. 
		Upon death of an
employee or annuitant occurring on or after January 1, 1976, who has
completed at least 20 years of service and has established accumulations
for such annuity by employee contributions as provided in Section 12-151
hereof, plus the prescribed concurrent contributions by the employer, the
annuity to the surviving spouse shall in no event be less than one-half of
the retirement annuity which had accrued to an employee if death occurs
while in service, or one-half of the amount of retirement annuity of the
retired employee on the date of death; provided that if the age of the
surviving spouse is less than 60 years at the date of death of the employee
or annuitant, the annuity to the spouse shall be reduced 1/2 of 1% for each
month that such age is less than 60 years.
If the minimum annuity survivor's benefit provided in this Section
exceeds the maximum survivor's benefit payable under Section 12-125 or
12-135, such minimum benefit shall be payable.
(Source: P.A. 86-272.)
(40 ILCS 5/12-135.2) (from Ch. 108 1/2, par. 12-135.2)
Sec. 12-135.2. 
		Increase in annuity to a surviving spouse. 
		An annuity
being paid to a surviving spouse on December 31, 1992, other
than a temporary annuity, shall be increased by 10% effective January 1,
1993 and shall thereafter be paid at the increased rate until
the termination of the annuity by death or other cause, subject to the
annual increases provided under Section 12-135.3.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-135.3) (from Ch. 108 1/2, par. 12-135.3)
Sec. 12-135.3. 
		Annual increases to surviving spouses. 
		On January
1 of each year, every surviving spouse, other than a surviving spouse who
is receiving a temporary annuity or who has received a surviving spouse
annuity for less than one full year, shall be entitled to a 3% annual
increase in his or her surviving spouse's annuity.  The 3% annual increase
shall be based on the amount of annuity then payable, including any
increases previously received under this Section.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-136) (from Ch. 108 1/2, par. 12-136)
Sec. 12-136. 
		Spouses not entitled to a surviving spouse's annuity. 
		The
following described spouses and former spouses of employees shall not have any
right to a surviving spouse's annuity from the fund:
(a) the spouse of an employee who withdraws or     retires and who dies while out of service, if such spouse was not the spouse of the employee while in service;
(b) the spouse of an employee who received a refund;
(c) the spouse of an employee who dies after     withdrawal if the employee withdrew before attainment of age 60 and has less than 10 years of service;
(d) the spouse of an employee or annuitant who     remarries after the death of the employee or annuitant, if the spouse is under age 55 at the time of the remarriage;
(e) the former spouse of any employee, inactive     member or annuitant, regardless of the date on which the marriage is dissolved.
A spouse's annuity shall terminate upon remarriage while under age 55. Such
termination shall be permanent and shall not be affected by any future change
in marital status.
(Source: P.A. 86-272; 87-1265.)
(40 ILCS 5/12-136.1) (from Ch. 108 1/2, par. 12-136.1)
Sec. 12-136.1. 
		Optional reversionary annuity for surviving spouse. 
		An employee may elect to take a lesser retirement annuity reduced by not
more than 1/3 thereof and provide an optional reversionary annuity for a
surviving spouse derived from the actuarial value of his retirement
annuity; provided (a) a written notice of election by the employee to
provide such annuity is received by the board at least 1 year before the
date of his retirement, except that for an employee retiring prior to July
1, 1964, such notice must be given the board at least 60 days before his
retirement, (b) the amount of the optional reversionary annuity as
specified in the employee's notice of election is not less than $100
per month nor more than the employee's reduced retirement annuity, and (c)
death of the employee occurs after retirement.
The employee may revoke the election if notice thereof is received by
the board at least 1 year before the date the retirement annuity begins.
The death of the employee or death of the spouse prior to retirement of the
employee shall constitute an automatic revocation of the election.
No option shall be permitted in any case where the reversionary annuity
for a wife, when added to the widow's annuity provided herein, exceeds the
reduced retirement annuity payable to the employee.
The increases in the retirement annuity provided in Section 12-133.1
shall, as to a member so electing a reversionary annuity, be applicable to
the amount of the reduced retirement annuity.
An optional reversionary annuity shall begin on the day next following
the annuitant's death. If the beneficiary does not survive the annuitant,
no such annuity shall be payable.
(Source: P.A. 82-1008.)
(40 ILCS 5/12-136.2) (from Ch. 108 1/2, par. 12-136.2)
Sec. 12-136.2. 
		Annuities to survivors of female employees.
All provisions of this Article relating to annuities or benefits to a
widow, minor children or other survivors of a male employee shall apply
with equal force to a surviving spouse, children or other eligible
survivors of a female employee, including credits for the several annuity
purposes, refunds and death benefits, without any modification or
distinction whatsoever.
(Source: P.A. 78-1129.)
(40 ILCS 5/12-137) (from Ch. 108 1/2, par. 12-137)
Sec. 12-137. Eligibility for child's benefit. A benefit shall be granted to any child of the employee under 18 years
of age or any child under such age legally adopted by the employee whose death occurred under the
following conditions:
(a) from injury incurred in the performance of duty     regardless of length of service;
(b) from any other cause after completion of at least     2 years of service;
(c) after the employee withdraws from service     subsequent to age 55 and entered upon or is eligible for annuity.
In the case of an employee whose death
occurs after withdrawal subsequent to age 55, if eligible for an annuity,
birth of a child must have occurred before the date of the employee's
latest withdrawal.
No annuity shall be payable to any child after such child's marriage.
The termination date of any child's annuity due to the attainment of age 18
or marriage shall be the due date of the last annuity payment for the
child, next preceding such due date with no proration for any period which
is less than a full month.
A posthumous child shall be regarded as a child of the employee entitled
to an annuity.
(Source: P.A. 95-279, eff. 1-1-08.)
(40 ILCS 5/12-138) (from Ch. 108 1/2, par. 12-138)
Sec. 12-138. 
		Amount of child's benefit. 
		A child's benefit effective upon
death of an employee occurring on or after July 1, 1983 shall
be $100 per month, if a parent survives; or $150
per month if no parent survives, or upon the death of the surviving parent;
provided that the combined benefits to a widow and children, or for children
only if there is no widow, shall not exceed 60% of final salary in any case
where the employee's death resulted from any cause other than an act of
duty, or 75% of such salary if death was the result of an act of duty. Where
such limitations are exceeded, the benefits to the widow and children shall
be reduced pro rata to conform to the applicable limitation.
If a parent survives, the child's benefit shall be paid to the parent if
the parent is providing support for the child, unless another person has
been appointed by a court as the guardian of the child. If no parent
survives, or if a surviving parent is not providing support for the child,
the child's benefit shall be paid to the legally appointed guardian.
(Source: P.A. 82-1008.)
(40 ILCS 5/12-139) (from Ch. 108 1/2, par. 12-139)
Sec. 12-139. 
		Death benefit. 
		Effective July 1, 1955, a death
benefit is provided for employees and annuitants, in addition to other
annuities and benefits, payable upon death of the employee while (a) in
actual salary status or within 60 days thereof; (b) on an approved leave
of absence, without salary, if death occurs within 60 days from the date
he was in salary status; (c) receiving ordinary or duty disability
benefit; or within 60 days from the date of termination of such benefit
payments.  Upon death of an annuitant the death benefit is payable if
the annuity was granted and became effective on or after the employee's
attainment of age 50.  The death benefit is also payable upon death of an
employee whose annuity was determined at age 65 or over and the employee and
employer's contributions were transferred to the annuity reserve.  No death
benefit is payable unless application for the annuity was made within 60 days
from the date of withdrawal from service.
This death benefit shall be payable to the surviving spouse as defined
in Section 12-123.1 of the employee or annuitant; but if no spouse
survives, payment shall be made according to the last written designation
filed with the board prior to death by the employee or annuitant.  If
no such designation was filed, payment shall be made to the executor or
administrator of the estate of the employee or annuitant, or if the estate
is under the amount required under law for opening an estate, payment shall
be made to the person filing  a small estate affidavit as prescribed by law.
Upon death on or after January 1, 1980 and before January 1, 1990,
prior to retirement on annuity, the amount of benefit shall be $2,000 payable
upon death of the employee during the first year of membership in the Fund,
$3,000 upon death during the second year of membership, $4,000 upon death
during the third year of membership, $5,000 upon death during the fourth year
of membership and $6,000 upon death during the fifth year of membership or
over. Upon the death of an employee on or after January 1, 1990, prior to
retirement on annuity, the amount of benefit shall be $3,000 upon death during
the first year of membership in the Fund, $4,000 upon death during the second
year of membership, $5,000 upon death during the third year of membership, and
$6,000 upon death during the fourth through tenth years of membership. Upon the
death, on or after January 1, 1983, of an employee prior to retirement with 10
or more years of service, the amount of benefit shall be $10,000.
Upon death of an employee while on retirement, occurring on or after
January 1, 1980, the benefit computed according to the foregoing
formula, subject to the aforesaid maximum, shall be reduced $1,500 for
each year or fraction of a year that the employee was on retirement,
provided that the minimum benefit payable on account of death of a
retirant shall be $1,500. Upon the death of an employee who retired on
or after January 1, 1983, with at least 10 years of service, the $10,000
benefit shall be reduced to $6,000 if death occurs during the first year
of retirement, and shall be reduced $1,500 for each year or fraction of
a year thereafter that the employee was retired, provided that the minimum
benefit payable shall be $1,500. Upon the death, on or after January 1, 1990,
of an employee while on retirement, the minimum benefit payable shall be
$3,000.
The board shall establish rules to govern the administration of this benefit.
(Source: P.A. 86-272; 87-1265.)
(40 ILCS 5/12-140) (from Ch. 108 1/2, par. 12-140)
Sec. 12-140. Duty disability benefit. An employee who becomes
disabled as the direct result of injury incurred in the performance of an
act of duty and cannot perform the duties of the regularly assigned position,
is entitled to receive, while so disabled, a benefit of 75% of the salary
at the date when such duty disability benefits commence,
subject to the conditions hereinafter stated.
In the event an employee returns to service from any duty disability and
renders actual employment in pay status performing the duties of the regularly
assigned position for at least 60 days, and again becomes disabled, whether
due to the previous disability or a new disability, the salary to be used
in the computation of the benefit shall be the salary in effect at the date
of the last day of service prior to the latest disability.
The employee shall also receive a further benefit of $20 per month on account
of each eligible minor child as prescribed in Section 12-137, but the combined
benefit to employee and children shall not exceed the annual salary at the
date of such disability less the sums that would be deducted from his
salary for service annuity and spouse's service annuity.
The benefit prescribed herein shall be payable during disability until
the employee attains age 65, if disability is incurred before age 60, or
for a period of 5 years if disability
is incurred at age 60 or older. If the disability is incurred after age
65, this 5 year period may be reduced if such reduction can be justified on
the basis of actuarial cost data approved by the board upon the
recommendation of the actuary.  At such time if the employee
remains disabled the employee may retire on a retirement annuity.
If an employee dies as the direct result of injury incurred
in the performance of an act of duty, or if death results from any cause
which is compensable under the Workers' Occupational Diseases
Act, a surviving spouse shall be entitled to a benefit (subject to the modifications
stated in Section 12-141) of 50% of the employee's salary as it was at the
date of injury resulting in death, until the date when the employee would
have attained age 65, if injury was incurred under age 60, or for a period
of 5 years if disability is incurred
at age 60 or older. After such
date, the spouse shall be entitled to receive the reversionary annuity that
would have been fixed had the employee continued in service at the rate
of salary received at the date of his injury resulting in death, until the
employee attained age 65 or as stated herein
and had then retired.
If a spouse remarries while under age 55 while in receipt of a benefit
under this section, the benefit shall terminate. Such termination shall
be final and shall not be affected by any change thereafter in his or her
marital status.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-141) (from Ch. 108 1/2, par. 12-141)
Sec. 12-141. Workers' compensation offset. If an employee or surviving
spouse and minor children receive any compensation or payment for specific
loss, disability or death under or by virtue of the Workers' Compensation Act
or the Workers' Occupational Diseases Act on account of disability or death
resulting from the performance of an act of duty, the benefit payable to them
under this Article shall be reduced by the amount of such compensation.  If the
amount received as compensation exceeds such benefits, no payment shall be made
to the employee or surviving spouse until the expiration of the period during
which the benefit payments, accumulated at the rates herein stated, becomes
equal to the sum received as compensation; provided, that the commutation of
compensation to a lump sum basis as provided by the aforesaid Acts shall not
increase the benefits payable by the fund but such benefits shall be adjusted
to the amount of the compensation awarded under the aforesaid Acts prior to any
commutation of such compensation.  No interest shall be considered in these
calculations.
If any employee or surviving spouse and children are denied
compensation by the park or city under those Acts, or if the park
or city fails to act, the denial or failure to act shall not be
considered final until the claim has been adjudicated by the Illinois Workers' Compensation
						
Commission.
(Source: P.A. 93-721, eff. 1-1-05.)
(40 ILCS 5/12-142) (from Ch. 108 1/2, par. 12-142)
Sec. 12-142. 
		Ordinary disability benefit. 
		Only employees in active
status are entitled to ordinary disability.  In order
that payments may begin from the date of absence, without pay, on account
of disability, an employee must file an application within 60 days from
the date when the employee was in salary status. If the filing
of the application is delayed beyond such period, the benefit shall begin
to accrue as of a date not more than 60 days prior to the date on which
the application is received by the board.
(Source: P.A. 86-272.)
(40 ILCS 5/12-143) (from Ch. 108 1/2, par. 12-143)
Sec. 12-143. 
		Amount of ordinary disability benefit. 
		Any employee disabled as the result of any cause other than
injury incurred in the performance of an act of duty, while in actual service
or in salary status within a period of 30 days from date of disability,
whose absence from service without salary extends for 8 days or more, shall
be entitled to an ordinary disability benefit. No benefit
shall be payable if the total period of disability is less than 8 days.
The benefit shall begin to accrue from the first day of such absence and
shall be payable during the period of disability, subject to the following
limitations: (1) the maximum cumulative period for which the benefit is
payable during the entire period of the employee's service shall be 1/4
of the employee's total credited service (excluding periods for which ordinary
disability benefits were paid) or 5 years, whichever is the lesser; (2)
if the disability is incurred after age 65, the 5 year period may be
reduced if such reduction can be justified on the basis of actuarial cost
data approved by the board upon the recommendation of the actuary.
The amount of benefit shall be 45% of the rate of salary of the employee
at the time ordinary disability benefits commence together
with the credits specified in Section 12-155; provided that if an employee
reenters service and renders more than 30 days of actual employment in pay
status performing the duties of his regularly assigned position, and again
becomes eligible for ordinary disability benefit, the rate of salary to
be used in the computation of his latest benefit shall be the rate in effect
on the date of commencement
of the last period of absence on account of disability.
(Source: P.A. 86-272.)
(40 ILCS 5/12-143.1) (from Ch. 108 1/2, par. 12-143.1)
Sec. 12-143.1. 
		Limitations on payment of ordinary or duty disability.
(a) An employee who has withdrawn from service, has been on a leave of
absence, is laid off or is out of pay status for any reason for more than
30 days, and who subsequently reenters service, shall not be entitled to
ordinary or duty disability payments unless the employee (1) qualified for
an ordinary or duty disability benefit before the absence from service, or
(2) renders at least 6 months of service subsequent to the date of the last reentry.
(b) An ordinary or duty disability benefit otherwise payable under
this Article shall be suspended for the duration of any period during which
the disabled employee receives salary or other compensation for personal
services (but not including any worker's compensation benefit) that exceeds
50% of the amount of the disability benefit.
A person receiving an ordinary or duty disability benefit shall provide
to the Board, upon request, a tax return, pay stub, or other documentation of earnings.
(Source: P.A. 86-272; 86-273; 86-1028.)
(40 ILCS 5/12-144) (from Ch. 108 1/2, par. 12-144)
Sec. 12-144. 
		Medical examinations.
An employee in receipt of any disability benefit shall undergo a medical
examination periodically and in any event at least once each year by a
physician designated by the board. Should the board decide as the result of
such examination that the employee is no longer disabled for the
performance of duty, the board shall discontinue payment of benefits.
Should the employee refuse to submit to such examination, benefit payments
shall cease and written notice thereof shall be given the employer by the
board.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-145) (from Ch. 108 1/2, par. 12-145)
Sec. 12-145. 
		Re-entry of former employee. 
		(a) Any former employee who received a refund who re-enters service
and remains in continuous service for a period of 2 years may have
restored to him all service and accumulations for annuity purposes for
all previous employment; provided he repays to the fund all amounts
received as refund, including regular interest from the dates of refund
to the date of repayment. Such repayment may be made in installments,
and must be fully paid within 1 year from the date of application of the
employee for the exercise of the right of repayment.
(b) Any employee entering service as a future entrant shall be
entitled to credit for service rendered an employer in any capacity
other than employee as herein defined; provided, that such service was
rendered immediately preceding his entry into the new service of the
employer. All amounts to the credit of the employee for annuity purposes
in any annuity and benefit fund to which such employee was a contributor
in such other capacity shall be transferred to this fund and used for
the respective annuity purposes herein provided.
(c) Whenever any former employee shall have reentered the service
after July 1, 1919, or after July 1, 1937 in the case of an employee of
the board, and completes 5 years of continuous service following such
reentry, but who was not in the service of the employer on July 1, 1919
or July 1, 1937, as the case may be, so as to be classed as a present
employee, such employee having had service prior to said date, shall
receive credit for such prior service in accordance with the provisions
of "The 1919 Act", upon completion of said 5 years of continuous
service. Such employee shall thereupon be entitled to the classification
of a present employee.
(d) Any employee who shall not withdraw the amounts to which he
shall have a right to refund, or shall not have entered upon annuity,
shall have a right to have all such amounts and all other amounts to his
credit for annuity purposes on the date of his withdrawal retained to
his credit and improved by regular interest until the date of
retirement. These amounts are to be used for annuity purposes
for his benefit and the benefit of any person who may have any right to
annuity through him because of his service according to the provisions
of this Article in the event he shall subsequently re-enter service.
(Source: P.A. 86-272.)
(40 ILCS 5/12-146) (from Ch. 108 1/2, par. 12-146)
Sec. 12-146. 
		Re-entry of annuitant. 
		When any person receiving an annuity
shall re-enter service, the annuity previously granted to such person and any
annuity fixed for his wife shall be cancelled. Such employee shall be
credited, in accordance with the applicable actuarial tables, with sums
sufficient to provide annuities equal in amount to those cancelled for
the employee and wife, as of their respective ages on the date of the
employee's re-entrance into service. Employee Contributions as salary
deductions shall be made from the
time of such re-entry into service.
Upon subsequent retirement, new annuities based upon the amounts to the
credit of the employee for annuity purposes, and the entire period of
his service, shall be fixed for the employee and his wife.
In the case of an employee described in the foregoing paragraph,
whose wife for whom annuity was fixed prior to such re-entry died before
he re-entered service, any sum to the credit of the employee for widow's
service annuity and widow's prior service annuity at the time annuity
for such wife was fixed shall not be credited to the employee when he
re-enters service, and no such sum or any part thereof shall be used to
provide a widow's annuity for any wife of the employee who has married
the employee after such re-entry.
(Source: P.A. 86-272.)
(40 ILCS 5/12-147) (from Ch. 108 1/2, par. 12-147)
Sec. 12-147. 
		Refunds of employee contributions.
(1) (a) Any employee who withdraws from service before     age 60, with less than 10 years of service, shall be entitled to refund upon request.
Any employee who withdraws from service after     completion of at least 10 years of service but before age 55 shall be entitled to a refund upon request, provided such request is made before he attains such age.
Any employee who withdraws from service on or after     age 60 with less than 5 years of service may elect to receive either a refund or an annuity.
The refund shall consist of the accumulation from     employee contributions for service annuity, annual increase in basic retirement annuity, surviving spouse's service annuity, and interest deficiency, if any, without interest for employee contributions for the period on and after August 1, 1947. For the period prior to August 1, 1947, the refund of employee contributions shall be improved by interest at 4% per annum only. Contributions by the employer for military or naval service shall not be included in any refund but shall be considered for all other purposes of this Article except service for disability benefits. Credits in lieu of salary deductions during ordinary disability or duty disability shall be refundable.
(b) If a male employee has no spouse when his or her     retirement annuity is fixed, or when he or she enters on retirement annuity, a refund shall be made of the salary deductions for a widow's service annuity, without interest on any employee contributions for the period subsequent to August 1, 1947.
(c) Whenever an employee and surviving spouse have     not received retirement and surviving spouse's annuity payments, before the death of the survivor, in a total amount equal to the employee's accumulated contributions for service annuity and surviving spouse's service annuity at the date those annuities became payable, including interest, the remainder shall be refunded in the manner hereinafter specified.
(d) If a surviving spouse remarries before age 55 and     has not received in the form of annuity payments an amount equal to the total credited in the account of the employee from employee contributions for service annuity and spouse's service annuity purposes, including interest, the remainder of such total credits shall be refunded to the surviving spouse except that if an optional reversionary annuity is payable, no such refund shall be paid.
(2) Upon death of an employee or an employee annuitant, refunds,
accrued annuity payments, accrued ordinary and duty disability benefits,
or other accrued benefits, shall be payable as follows in the order
designated:
(a) to the surviving spouse of the deceased employee     or annuitant as defined in Section 12-123.1;
(b) if there is no surviving spouse, or if upon the     death of a surviving spouse a refund becomes due, said monies shall be paid to the person or persons designated by the employee in a written authorization and direction executed and delivered by the employee to the board prior to his or her death, on forms supplied by the board, and acknowledged before a Notary Public;
(c) if there is no such surviving spouse, or if upon     the death of a surviving spouse a refund becomes due, and the deceased employee or employee annuitant has not executed and delivered to the board prior to his or her death a written authorization and direction as described in the foregoing paragraph, the board shall pay the moneys to the executor of the estate, or if no estate need be opened, the moneys shall be distributed to the person filing a small estate affidavit as prescribed by law.
Probate of the estate of an employee may be waived when and in the
manner provided by statute.  Payment to the person appointed by a court
of competent jurisdiction to administer the testate or intestate estate
of a deceased employee or employee annuitant, or to the person filing a
small estate affidavit as prescribed by law, shall be a complete
discharge of the board's obligations under this Article.
The board may at its discretion defer payment of refunds for a period
not to exceed one year. If at the end of the year suit is pending
to determine the employee's right to retain his or her former position,
payment of refunds shall be suspended until final disposition of the suit.
Any employee who receives a refund shall forfeit all rights to annuity
for himself or herself and for any one who may have any right to
annuity through him or her, and credit for service rendered by him or
her before refund was made. If he or she re-enters service, his or
her status shall be that of an employee who enters service for the first
time but he or she may regain the credits so forfeited by fulfilling
the requirements specified elsewhere in this Article.
The board is hereby authorized to write off on its books of account
any pending claim subject to the provisions of this section which
remains unpaid for 2 years or more from the date of death of the
employee or annuitant; provided, however, that when a valid claim is
subsequently filed to the satisfaction of the board in the case of any
account so written off the amount shall be paid in the manner prescribed
herein.
(3) Upon the death of an employee while in service or an employee who
had withdrawn from service and was not eligible to receive a pension, the
refund to the beneficiary or estate shall consist of the accumulation from
employee contributions for service annuity, annual increase in retirement
annuity, surviving spouse's service annuity, and interest deficiency, if any,
without interest for employee contributions for the period on and after August
1, 1947.  For the period prior to August 1, 1947, the refund of employee
contributions shall be improved by interest at 4% per annum only. Contributions
by the employer for military or naval service shall not be included in any
refund.  Credits in lieu of salary deductions during ordinary or duty
disability shall be refundable.
(Source: P.A. 86-272; 86-1488; 87-1265.)
(40 ILCS 5/12-148) (from Ch. 108 1/2, par. 12-148)
Sec. 12-148. 
		Credits of employer contributions.
Refunds of accumulation from contributions of the employer for service
annuity and widow's service annuity, and also for prior service annuity and
widow's prior service annuity after contributions for such purposes are
completed shall be made to the employer in the form of a credit to reduce
the contributions otherwise required in subsequent years.
(Source: P.A. 77-319.)
(40 ILCS 5/12-149)
 (from Ch. 108 1/2, par. 12-149)
Sec. 12-149. Financing.
(a) The board of park commissioners of any such
park district shall annually levy a tax (in addition to the taxes now
authorized by law) upon all taxable property embraced in the district,
at the rate which, when added to the employee contributions under this
Article and applied to the fund created
hereunder, shall be sufficient to provide for the purposes of this
Article in accordance with the provisions thereof.  Such tax shall be
levied and collected with and in like manner as the general taxes of
such district, and shall not in any event be included within any
limitations of rate for general park purposes as now or hereafter
provided by law, but shall be excluded therefrom and be in addition
thereto.
The amount of such annual tax to and including the year 1977
shall not exceed .0275% of the value, as equalized or assessed by the
Department of Revenue, of all taxable property embraced
within the park district, provided that for the year 1978, and for each
year thereafter, the amount of such annual tax shall be at a rate on the
dollar of assessed valuation of all taxable property that will produce,
when extended, for the year 1978 the following sum: 0.825 times the
amount of employee contributions during the fiscal year 1976; for the
year 1979, 0.85 times the amount of employee contributions during the
fiscal year 1977; for the year 1980, 0.90 times the amount of employee
contributions during the fiscal year 1978; for the year 1981, 0.95 times
the amount of employee contributions during the fiscal year 1979; for the year
1982, 1.00 times the amount of employee contributions during the fiscal year
1980; for the year 1983, 1.05 times the amount of contributions made on behalf
of employees during the fiscal year 1981; and for the year 1984 and each year
thereafter through the year 2019, an amount equal to 1.10 times the employee contributions during the
fiscal year 2-years prior to the year for which the applicable tax is levied.
Beginning in levy year 2020, and in each year thereafter, the levy shall not exceed the amount of the Park District's total required contribution to the Fund for the next payment year, as determined under this subsection.  Beginning payment year 2021, the Park District's required annual contribution shall be as follows:
For payment year 2021, the Park District's required annual contribution to the Fund shall be one-fourth of the amount, as determined by an actuary retained by the Fund, equal to the sum of (i) the Park District's portion of the projected normal cost for that fiscal year, plus (ii) an amount determined by an actuary retained by the Fund, using a 35-year period starting on December 31, 2020 with the entry age normal actuarial cost method,  that is sufficient to bring the total actuarial assets of the Fund up to 100% of the total actuarial accrued liabilities of the Fund by the end of 2055.
For payment year 2022, the Park District's required annual contribution to the Fund shall be one-half of the amount, as determined by an actuary retained by the Fund, equal to the sum of (i) the Park District's portion of the projected normal cost for that fiscal year, plus (ii) an amount determined by an actuary retained by the Fund, using a 35-year period starting on December 31, 2021 with the entry age normal actuarial cost method,  that is sufficient to bring the total actuarial assets of the Fund up to 100% of the total actuarial accrued liabilities of the Fund by the end of 2056.
For payment year 2023, the Park District's required annual contribution to the Fund shall be three-fourths of the amount, as determined by an actuary retained by the Fund, equal to the sum of (i) the Park District's portion of the projected normal cost for that fiscal year, plus (ii) an amount determined by an actuary retained by the Fund, using a 35-year period starting on December 31, 2022 with the entry age normal actuarial cost method,  that is sufficient to bring the total actuarial assets of the Fund up to 100% of the total actuarial accrued liabilities of the Fund by the end of 2057.
For payment years 2024 through 2058, the Park District's required annual contribution to the Fund shall be the amount, as determined by an actuary retained by the Fund, equal to the sum of  (i) the Park District's portion of the projected normal cost for that fiscal year, plus (ii) an amount determined by an actuary retained by the Fund, using a 35-year period starting on December 31, 2023 with the entry age normal actuarial cost method,  that is sufficient to bring the total actuarial assets of the Fund up to 100% of the total actuarial accrued liabilities of the Fund by the end of 2058.
For payment year 2059 and each year thereafter, the Park District's required annual contribution to the Fund shall be the amount, as determined by an actuary retained by the Fund, if any, needed to bring the total actuarial assets of the Fund up to 100% of the total actuarial accrued liabilities of the Fund, using the entry age normal actuarial cost method,   as of the end of the year.
In making determinations under this subsection, any actuarial gains or losses from investment returns that differ from the  expected investment returns incurred in a fiscal year shall be recognized in equal annual amounts over the 5-year period following the fiscal year.
As used in this Section, "payment year" means the year immediately following the levy year.
(b) In addition to the contributions required under the other provisions of this Article, no later than November 1, 2021 the employer shall contribute $40,000,000 to the Fund. The additional employer contributions required under this subsection (b) are intended to decrease the unfunded liability of the Fund and shall not decrease the amount of the employer contributions required under the other provisions of this Article. The additional employer contributions made under this subsection (b) may be used by the Fund for any of its lawful purposes.
(c) As used in this Section, the term "employee contributions" means contributions
by employees for retirement annuity, spouse's annuity, automatic increase in
retirement annuity, and death benefit.
In making required contributions under this Section, the employer may, in lieu of levying all or a portion of the tax required under this Section, deposit an amount not less than the required amount of employer contributions derived from any source legally available for that purpose.
(d) In respect to park district employees, other than policemen, who are
transferred to the employment of a city by virtue of the "Exchange of
Functions Act of 1957", the corporate authorities of the city shall
annually levy a tax upon all taxable property embraced in the city, as
equalized or assessed by the Department of Revenue, at such rate per
cent of the value of such property as shall be sufficient, when added
to the amounts deducted from the salary or wages of such employees, to
provide the benefits to which such employees, their dependents and
beneficiaries are entitled under the provisions of this Article.  The
park district shall not levy a tax hereunder in respect to such
employees.  The tax levied by the city under authority of this Article
shall be in addition to and exclusive of all other taxes authorized by
law to be levied by the city for corporate, annuity fund or other
purposes.
(e) All moneys accruing from the levy and collection of taxes, pursuant
to this section, shall be remitted to the board by the employers as soon
as they are received. Where a city has levied a tax pursuant to this
Section in respect to park district employees transferred to the
employment of a city, the treasurer of such city or other authorized
officer shall remit the moneys accruing from the levy and collection of
such tax as soon as they are received. Such remittances shall be made
upon a pro rata share basis, whereby each employer shall pay to the
board such employer's proportionate percentage of each payment of taxes
received by it, according to the ratio which its tax levy for this fund
bears to the total tax levy of such employer.
(f) Should any board of park commissioners included under the provisions
of this Article be without authority to levy the tax provided in this
Section the corporation authorities (meaning the supervisor, clerk and
assessor) of the town or towns for which such board shall be the board
of park commissioners shall levy such tax.
(g) Employer contributions to the Fund may be reduced by $5,000,000 for
calendar years 2004 and 2005.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-149.5)
Sec. 12-149.5. Delinquent contributions; deduction from payments of State funds to the employer. If the employer fails to transmit to the Fund contributions required of it under this Article by December 31st of the year in which such contributions are due, the Fund may, after giving notice to the employer, certify to the State Comptroller the amounts of the delinquent payments in accordance with any applicable rules of the Comptroller, and the Comptroller must, beginning in payment year 2016, deduct and remit to the Fund the certified amounts from payments of State funds to the employer.
The State Comptroller may not deduct from any payments of State funds to the employer more than the amount of delinquent payments certified to the State Comptroller by the Fund.
(Source: P.A. 99-8, eff. 7-9-15.)
(40 ILCS 5/12-150) (from Ch. 108 1/2, par. 12-150)
Sec. 12-150. Contributions by employees for service
annuity.
(a) From each payment of salary to a present employee beginning
August 4, 1961, and prior to September 1, 1971, there shall be deducted
as contributions for service annuity 6% of such payment. Beginning
September 1, 1971, the deduction shall be 6 1/2% of salary. These
contributions shall continue until the amounts thus deducted will
provide an accumulation, at regular interest, at least equal to the
amount that would be provided on such date from employee contributions,
assuming regular interest to such date, if such employee had been
contributing in accordance with the provisions of "The 1919 Act" and
this Article from the beginning of his service and the salary of the
employee during his prior service was the same as it was on July 1,
1919, or on July 1, 1937 in the case of an employee of the board.
(b) From each payment of salary to a future entrant beginning August
4, 1961, and prior to September 1, 1971, there shall be deducted as
contributions for service annuity 6% of such payment. Beginning
September 1, 1971, the deduction shall be 6 1/2% of salary.
Beginning January 1, 1990, the deduction shall be 7% of salary, except that the deduction shall be 9% of salary for a person who first becomes an employee on or after January 1, 2022 or who makes the election under item (i) of subsection (d-15) of Section 1-160.
(c) For service rendered prior to August 4, 1961, the rates of
contribution by employees for service annuity shall be as follows: July
1, 1919 to July 20, 1947, inclusive, 4% of salary; July 21, 1947 to
August 3, 1961, inclusive, 5% of salary.
For the period from July 1, 1919, to August 4, 1961 such deductions
for a present employee shall continue until such date as the amounts
deducted will provide an accumulation at least equal to that which would
be provided on such date, assuming regular interest to such date, from
deductions from salary of such employee if such employee had been under
the provisions of "The 1919 Act" and this Article from the beginning of
his service and the salary of such employee during his period of prior
service was the same as it was on July 1, 1919 or on July 1, 1937 in the
case of an employee of the board.
(d) Any employee shall have the option to contribute for service
annuity an amount, together with regular interest, equal to the
difference between the amount he had accumulated in the fund on June 30,
1947, from contributions at the rate of 4% of salary, together with
regular interest, and the amount he would have accumulated, together
with regular interest, if he had made contributions at the rate of 5% of
salary. All such contributions shall be subject to salary limitations
and other conditions in effect prior to July 1, 1947. Upon making such
contribution the employer of such employee shall contribute in the ratio
of 2 to 1 with such employee.
(Source: P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-150.1) (from Ch. 108 1/2, par. 12-150.1)
Sec. 12-150.1. 
		
		The employer may pick up the employee contributions required
by Sections 12-150, 12-151, 12-151.1, 12-151.2 and 12-152 for salary earned
after December 31, 1981.  If employee contributions are not picked up, the
amount that would have been picked up under this amendatory Act of 1980
shall continue to be deducted from salary.  If contributions are picked up
they shall
be treated as employer contributions in determining tax treatment under
the United States Internal Revenue Code; however, the employer shall continue
to withhold Federal and state income taxes based upon these contributions
until the Internal Revenue Service or the Federal courts rule that pursuant
to Section 414(h) of the United States Internal Revenue Code, these contributions
shall not be included
as gross income of the employee
 until such time as they are distributed or made available.
The employer shall pay these employee contributions from the same source
of funds which is used in paying salary to the employee.  The employer
may pick up these contributions by a reduction in the cash
salary of the employee or by an offset against a future salary increase
or by a combination of a reduction in salary and offset against a future
salary increase.  If employee contributions are picked up they shall be
treated for all purposes of this Article 12 in the same manner and to the
same extent as employee contributions made prior to the date picked up.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-150.5)
Sec. 12-150.5. (Repealed).
(Source: P.A. 98-622, eff. 6-1-14. Repealed by P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-151) (from Ch. 108 1/2, par. 12-151)
Sec. 12-151. 
		Contributions by employees for widow's service annuity. 
		 Beginning July 1, 1919, subject to the provisions of Section 12-184
for transferred employees, from each payment of salary to a male
employee, there shall be deducted as contributions 1% of salary to
provide for a widow's service annuity.  Such deduction shall continue
until the employee withdraws from service or retires.
(Source: P.A. 86-272.)
(40 ILCS 5/12-151.1) (from Ch. 108 1/2, par. 12-151.1)
Sec. 12-151.1. 
		
		Contributions by employees towards annual increase
in retirement annuity.  Beginning July 1, 1965, there shall be deducted 1/2
of 1% of salary in the case of each employee as his contribution for the
annual increase in the basic retirement annuity; provided that beginning
January 1, 1976, the rate of deduction shall be 1% of salary. Such deduction
shall continue during the entire time the employee is in service and in
receipt of salary.
(Source: P.A. 79-478.)
(40 ILCS 5/12-151.2) (from Ch. 108 1/2, par. 12-151.2)
Sec. 12-151.2. 
		Contributions by female employees. 
		(a) Effective as of October 1, 1974, each female employee shall
contribute at the same rates as a
male employee for widow's annuity or
other benefits, to the end that like credits may be established and
maintained for both male and female employees for all purposes of this
Article with respect to annuities, benefits, contribution rates, refunds
and other provisions of this Article.
(b) Any female employee shall have the option of making
contributions for the aforesaid purposes covering the period prior to
October 1, 1974, and receiving pension credits therefor, including the
concurrent credits from city contributions. Such contributions shall
include interest at the regular interest rate from the
dates such contributions
should have been made from the beginning of their service to the dates
of payment to the end that equal credits may be provided for all
employees under this Article.
(Source: P.A. 86-272.)
(40 ILCS 5/12-152) (from Ch. 108 1/2, par. 12-152)
Sec. 12-152. 
		
		Contributions by employer for service annuity and widow's service
annuity.
(a) In the case of any present employee or future entrant, and for an
employee of the board, the employer shall contribute for service annuity
beginning August 4, 1961, 1.50 times the employee's contribution for this
purpose.
(b) For widow's service annuity, the employer shall contribute beginning
August 4, 1961, in the case of any employee, 2.75 times the employee's
contribution for this purpose.
(c) For service prior to August 4, 1961, the employer's contributions
for any employee shall be a percentage of salary as follows:
For service annuity: July 1, 1919 to July 13, 1927, inclusive, 8% of
salary; July 14, 1927 to July 20, 1947, inclusive, 11% of salary; July 21,
1947 to August 3, 1961, inclusive, 10% of salary.
For widow's service annuity: July 1, 1919 to July 13, 1927, inclusive,
2% of salary; July 14, 1927 to August 3, 1961, inclusive, 2 3/4% of salary.
In determining the amounts to be contributed by an employer on behalf of
an employee for service annuity and widow's service annuity in conformity
with the percentage prescribed for such annuities, the contributions to be
made by the employee during any fiscal year shall be accumulated at regular
interest to the end of such year, and the employer shall make his
contributions plus such interest, with additional regular interest between
the end of such fiscal year and the dates when contributions by the
employer are made.
(Source: P.A. 77-319.)
(40 ILCS 5/12-153) (from Ch. 108 1/2, par. 12-153)
Sec. 12-153. 
		Contributions for death benefit. 
		To defray the cost of the death benefit provided in Section 12-139,
each employee in service shall make an additional contribution during the
period prior to retirement, in the form of a deduction from salary, at a
rate estimated by the board to be sufficient to provide, in any fiscal
year, 1/2 of the amount necessary to meet the requirements for such benefit
payments.  For the fiscal year July 1, 1955 to June 30, 1956, the rate of
employee contribution shall be 3/10 of 1% of salary.  The employer shall
make contributions for this benefit through the established tax levy in an
amount equal to the contributions made by the employees.
On and after July 1, 1956, the rate of employee contribution, and the
amount of employer contributions shall be fixed by the board for each
fiscal year, prior to the beginning of such year, based upon the experience
of the fund in the payment of benefits hereunder. Employees receiving ordinary
or duty disability benefit and persons receiving a retirement annuity shall not be
required to make contributions towards this benefit.
An employee in a position involving part-time employment shall make contributions in
accordance with the rules of the board.
(Source: P.A. 79-478.)
(40 ILCS 5/12-154) (from Ch. 108 1/2, par. 12-154)
Sec. 12-154. 
		Contributions by employer for ordinary disability benefit.
The amount necessary to provide the ordinary disability benefit shall be
paid by the employer. Effective January 1, 1959, in respect to employees of
a park district other than park policemen, who were transferred to the
employment of a city by virtue of the "Exchange of Functions Act of
1957", the city to which such employees are transferred shall pay the
amount necessary for the purposes of the ordinary disability benefit.
The board shall notify the board of park commissioners and the corporate
authorities of the city to which employees of a park district have been
transferred under the "Exchange of Functions Act of 1957" of the amount
necessary for said purpose, and such amount, when approved by the board of
park commissioners, or by the corporate authorities of the city in respect
to such transferred employees, shall be included in the annual tax levy as
provided in this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-155) (from Ch. 108 1/2, par. 12-155)
Sec. 12-155. 
		Contributions by employer while employee disabled. 
		The employer of any employee who is receiving ordinary disability
benefit or duty disability benefit shall contribute amounts ordinarily
contributed by such employee and employer for service annuity and
widow's service annuity and the annual increase in retirement annuity
during any period for which disability benefit is paid to the employee,
and such amounts shall be credited to the employee in lieu of salary deductions.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-155.1) (from Ch. 108 1/2, par. 12-155.1)
Sec. 12-155.1. 
		
		Contributions by employer towards annual increase in
retirement annuity.  The employer shall contribute for the annual increase
in retirement annuity an amount  representing the remainder required to
finance such increase.
(Source: P.A. 79-478.)
(40 ILCS 5/12-155.5)
Sec. 12-155.5. (Repealed).
(Source: P.A. 98-622, eff. 6-1-14. Repealed by P.A. 102-263, eff. 8-6-21.)
(40 ILCS 5/12-156) (from Ch. 108 1/2, par. 12-156)
Sec. 12-156. 
		Board created.
A board composed of 7 members shall constitute a Board of Trustees
authorized to carry out the provisions of this Article. Such Board of
Trustees shall be known as the Retirement Board of the Park Employees' and
Retirement Board Employees' Annuity and Benefit Fund.
Three members of such board shall be appointed by the board of park
commissioners for terms of 3 years. Four members of such board shall be
elected from among the employees for terms of 4 years who shall serve until
their respective successors have been elected and have qualified.
The members of the board of a fund holding office at the time this
Article becomes effective, including elected and appointed members, shall
continue in office until the expiration of their respective terms or
appointments and until their respective successors are appointed or elected
and have qualified. When the term of any appointed member expires, the
board of park commissioners shall appoint a successor.
The board shall conduct regular elections annually under rules which
shall be adopted by it for the election of successors to members of the
board whose terms shall expire. All employees who are included under the
provisions of this Article shall be entitled to vote. The ballots shall be
of secret character.
Each person elected or appointed to membership upon the board shall take
a written oath of office that he will, so far as it devolves upon him,
diligently and honestly administer the affairs of the office to which he
was elected or appointed and that he will not knowingly violate or wilfully
permit to be violated any of the provisions of law applicable under this
Article. Such oath shall be subscribed by the person making it, and
certified to by the officer before whom it is taken, and deposited with the
custodian of the fund. Anyone after appointment or election shall be deemed
to have qualified for membership on the board when such certificate is
deposited with the custodian of the fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-157) (from Ch. 108 1/2, par. 12-157)
Sec. 12-157. 
		Board vacancy.
If a vacancy shall occur in the membership of the board, due to death,
resignation or other cause, said vacancy shall be filled by appointment. If
the vacant membership be of appointive character, appointment for the
unexpired portion of such term shall be made by the board of park
commissioners, and if it be of elective character, it shall be filled by
appointment by the elective members of the board, provided that the person
appointed to the vacancy of an elective member shall be an employee. The
persons so appointed to elective membership shall serve until an employee
who shall be elected to serve for the unexpired portion of such term shall
be chosen. Such election shall be held concurrently with and in the same
manner as the next regular annual election.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-158) (from Ch. 108 1/2, par. 12-158)
Sec. 12-158. 
		Board officers. 
		The board shall elect from its
membership a president, a vice president and a secretary, all of whom
shall serve without salary, except that the secretary, if not an
employee as defined herein, may be compensated during his tenure in the
office of secretary in an amount not to exceed $2,400 per year.
(Source: P.A. 81-697.)
(40 ILCS 5/12-159) (from Ch. 108 1/2, par. 12-159)
Sec. 12-159. 
		Board's powers and duties. 
		
		The board shall have the powers and duties stated in Section 12-160 to
12-169, inclusive, in addition to the other powers and duties provided in
this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-160) (from Ch. 108 1/2, par. 12-160)
Sec. 12-160. 
		To determine service credits.
To determine the length of service of each present employee rendered
prior to the date when he comes under the provisions of "The 1919 Act" or
this Article, including all service rendered to any employer as defined
herein; to require each employee to file with the board a detailed
statement of all such service rendered by him and to prescribe rules and
regulations for the filing of such statements; to fix the period for which
such employee shall receive credit for prior service from such information
as is available, if the employee fails to file the aforesaid statement, or
if the board is unable to verify such statement; to certify such statement
and issue a certificate to the employee stating the length of prior service
allowed.
Such certificate shall be final and conclusive as to length of prior
service and amount of credit unless modified by the board, either of its
own volition or upon application of the employee, within one year from the
date when the certificate or a modified certificate is issued.
All leaves of absence without pay shall be excluded in computing prior
service, and leaves of absence on full or part pay shall be included in
computing the prior service.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-161) (from Ch. 108 1/2, par. 12-161)
Sec. 12-161. 
		To supervise contributions. 
		To see that all employee contributions by way of salary deductions
and contributions by each employer are made, and that all funds
collected are deposited when collected with the custodian of the fund;
and to certify to each employer the amount to be deducted from the salary
of each employee.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-162) (from Ch. 108 1/2, par. 12-162)
Sec. 12-162. 
		To have exclusive original jurisdiction.
To have exclusive original jurisdiction in all matters relating to or
affecting the fund, including, in addition to all other matters, all claims
for annuities, benefits or refunds under this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-162.5)
Sec. 12-162.5. To subpoena witnesses and compel the production of records. To issue subpoenas to compel the attendance of witnesses to testify before it and to compel the production of documents and records upon any matter concerning the Fund, including, but not limited to, in conjunction with:
(1) a disability claim;
(2) an administrative review proceeding;
(3) an attempt to obtain information to assist in the     collection of sums due to the Fund;
(4) obtaining any and all personal identifying     information necessary for the administration of benefits;
(5) the determination of the death of a benefit     recipient or a potential benefit recipient; or
(6) a felony forfeiture investigation.
The fees of witnesses for attendance and travel shall be the same as the fees of witnesses before the circuit courts of this State and shall be paid by the party seeking the subpoena. The Board may apply to any circuit court in the State for an order requiring compliance with a subpoena issued under this Section. Subpoenas issued under this Section shall be subject to applicable provisions of the Code of Civil Procedure. The president or other members of the Board may administer oaths to witnesses.
(Source: P.A. 103-424, eff. 8-4-23; 103-552, eff. 8-11-23.)
(40 ILCS 5/12-163) (from Ch. 108 1/2, par. 12-163)
Sec. 12-163. 
		To see that duties of employer are performed.
To see that all the other duties under this Article of each employer are
being performed, and in the event that an employer fails to perform any
duties imposed on said employer under the provisions of this Article to
take such steps as in its judgment seem advisable to enforce compliance by
the employer with the provisions of this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-164) (from Ch. 108 1/2, par. 12-164)
Sec. 12-164. 
		To appoint custodian.
To appoint annually a custodian of the fund; and to deposit all moneys
received or accruing to the fund with the custodian.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-165) (from Ch. 108 1/2, par. 12-165)
Sec. 12-165. 
		To manage fund.
To have exclusive control and management of all moneys, securities and
other property of said fund; and to defray the total cost of administration
of this Article by means of the tax levy authority provided herein.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-166) (from Ch. 108 1/2, par. 12-166)
Sec. 12-166. 
		To invest money. 
		To invest and reinvest the moneys of the
fund subject to the requirements and restrictions set forth in this Article
and in Sections 1-109, 1-109.1, 1-109.2, 1-110, 1-111, 1-114, and 1-115.
No investments shall be purchased or sold or in any manner hypothecated
except by the action of the board duly entered in the record of its
proceedings.
The board may hold, purchase, sell, assign, transfer or dispose of any
of the securities and investments in which any of the moneys of the fund
or the proceeds of those investments have been invested.
The board shall have the authority to enter into any agreements and to
execute any documents that it determines to be necessary to complete any
investment transaction.
All investments shall be clearly held and accounted for to indicate
ownership by the fund.  The board may direct the registration of
securities or the holding of interests in real property in the name of the
fund or in the name of a nominee created for the express purpose of
registering securities or holding interests in real property by a
national or state bank or trust company authorized to conduct a trust
business in the State of Illinois.  The board may hold title to interests
in real property in the name of the fund or in the name of a title
holding corporation created for the express purpose of holding title to
interests in real property.
Investments shall be carried at cost or at a value determined
in accordance with generally accepted accounting principles and accounting
procedures approved by the board.
No bank or savings and loan association shall receive investment funds
as permitted by this Section, unless it has complied with the requirements
established pursuant to Section 6 of the Public Funds Investment Act.
Those requirements shall be applicable only at the time of investment and
shall not require the liquidation of any investment at any time.
The board of trustees of any fund established under this Article may
not transfer its investment authority, nor transfer the assets of the fund
to any other person or entity for the purpose of consolidating or merging
its assets and management with any other pension fund or public investment
authority, unless the board resolution authorizing such transfer is submitted
for approval to the contributors and retirees of the fund at elections held
not less than 30 days after the adoption of such resolution by the board,
and such resolution is approved by a majority of the votes cast on the question
in both the contributors election and the retirees election.  The election
procedures and qualifications governing the election of trustees shall govern
the submission of resolutions for approval under this paragraph, insofar
as they may be made applicable.
(Source: P.A. 90-766, eff. 8-14-98.)
(40 ILCS 5/12-166.1) (from Ch. 108 1/2, par. 12-166.1)
Sec. 12-166.1. 
		
		Participation in commingled investment funds-Transfer of
investment functions and securities.
(a) The retirement board may invest in any commingled investment fund or
funds established and maintained by the Illinois State Board of Investment
under the provisions of Article 22A of this Code. The book value of all
commingled equity participations plus the book value of other stock
investments owned by this system shall not exceed the maximum permissible
percentage rate for equity investments prescribed in Section 12-166. All
commingled fund participations shall be subject to the law governing the
Illinois State Board of Investment and the rules, policies and directives
of that Board.
(b) The retirement board may, by resolution duly adopted by a majority
vote of its membership, transfer to the Illinois State Board of Investment
created by Article 22A of this Code, for management and administration, all
investments owned by the Fund of every kind and character. Upon completion
of such transfer, the authority of the retirement board to make investments
shall terminate. Thereafter, all investments of the reserves of the Fund
shall be made by the Illinois State Board of Investment in accordance with
the provisions of Article 22A of this Code.
Such transfer shall be made not later than the first day of the fourth
month next following the date of such resolution. Before such transfer an
audit of such investments shall be completed by a certified public
accountant selected by the Illinois State Board of Investment and approved
by the Auditor General of the State of Illinois. The expense of such audit
shall be defrayed by the retirement board.
(Source: P.A. 78-645.)
(40 ILCS 5/12-166.2) (from Ch. 108 1/2, par. 12-166.2)
Sec. 12-166.2. 
		To lend securities. 
		The Board may lend securities owned
by the Fund to a borrower upon such terms and conditions as may be mutually
agreed in writing.  The agreement shall provide that during the period of
the loan the Fund shall retain the right to receive, or collect from the
borrower, all dividends, interest rights, and any distributions to which
the Fund would have otherwise been entitled.  The borrower shall deposit
with the Fund as collateral for the loan cash, U.S. Government securities,
or letters of credit equal to the market value of the securities at the
time the loan is made and shall increase the amount of collateral if and
when the Fund requests an additional amount because of subsequent increases
in the  market value of the securities.
The period for which the securities may be loaned shall not exceed one
year, and the loan agreement may specify earlier termination by either party
upon mutually agreed conditions.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-167) (from Ch. 108 1/2, par. 12-167)
Sec. 12-167. To keep records, books and prepare reports. 
To keep a record of all its proceedings which shall be open to
inspection by the public; to keep such books and records as are necessary
for the transaction of its business; and to prepare a report, as of the last day  
of each fiscal year, setting forth the income and disbursements of the fund for
the year, and the amount of its assets and liabilities at the close of the
year. Such statement shall include, among other things, the following
information:
(a) the total of the reserves on all annuities being     paid and to be paid from the fund to employees and widows whose annuities are determined but not entered upon, calculating such reserves as if the annuities were actually entered upon;
(b) the total of the liabilities of the employer for     prior service annuities and widow's prior service annuities, including the present values of such annuities that are entered upon.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-168) (from Ch. 108 1/2, par. 12-168)
Sec. 12-168. To have an audit. 
To have an annual audit of the books, records and reserves of the fund
as of the last day of each fiscal year, by a certified public accountant. A copy of
the report of such audit shall be filed with the board of park
commissioners, and a synopsis thereof shall be prepared for public
distribution.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-169) (from Ch. 108 1/2, par. 12-169)
Sec. 12-169. To appoint employees. 
To appoint such actuarial, legal, medical, clerical and other employees
as may be necessary in the administration of the fund and fix their
compensation.
One or more actuaries shall be employed with duty to determine the
amount of money necessary to be provided under this Article, and to assist
the board in preparing the annual statement as of the last day of each fiscal year, and
to certify to the correctness thereof.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-170) (from Ch. 108 1/2, par. 12-170)
Sec. 12-170. 
		Custodian of fund. 
		All payments from the fund shall be made by the custodian of the fund
only, and only upon warrant of or voucher signed by the president or
vice-president of the board and countersigned by the secretary of the
board. No warrant or voucher shall be drawn except by order of the board
duly entered in the record of its proceedings.
(Source: P.A. 86-272.)
(40 ILCS 5/12-171) (from Ch. 108 1/2, par. 12-171)
Sec. 12-171. 
		Money which may be held on deposit. 
		The board may keep as an available sum for the purpose of making
payments for annuities and other benefits, such an amount as shall be
estimated by the board as being necessary to meet the current disbursements
for a period not to exceed 90 days. Such sum shall be kept on deposit in
any bank or savings and loan association in this State organized under
the laws thereof or under the laws
of the United States, or with any trust company incorporated under the laws
of this State; provided said bank, savings and loan association or trust
company shall furnish adequate
security for said sum; and provided further that the sum so deposited shall
not exceed 25% of the paid-up capital and surplus of said bank, savings
and loan association or trust
company.
No bank or savings and loan association shall receive investment funds
as permitted by this Section, unless it has complied with the requirements,
other than the maximum deposit requirement, established pursuant to Section
6 of "An Act relating to certain investments of public funds by public agencies",
approved July 23, 1943, as now or hereafter amended.
(Source: P.A. 83-541.)
(40 ILCS 5/12-171.1) (from Ch. 108 1/2, par. 12-171.1)
Sec. 12-171.1. 
		Records. 
		The board shall maintain adequate accounting
records that reflect the financial condition of the fund, and such
additional data as are necessary for required calculations, actuarial
valuations, and operation of the fund.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-177) (from Ch. 108 1/2, par. 12-177)
Sec. 12-177. 
		Employee accounts. 
		The amounts contributed by employees for
service annuity and spouse's service annuity shall be credited to this account;
also all amounts contributed by the employer in lieu of deductions from salary
in cases of ordinary or duty disability.
An individual account shall be kept with each employee. As contributions by
or on behalf of the employee are made, each such account shall be credited with
the amounts thereof. At least once each year each account shall be credited
with regular interest.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-183) (from Ch. 108 1/2, par. 12-183)
Sec. 12-183. Annual actuarial valuation. 
An actuarial valuation shall be made annually of the liabilities and
reserves for present and prospective annuities and benefits, and beginning January 1, 2013
 a general investigation shall be made and shall be completed
every 5 years thereafter of the operating experience of the fund as to
mortality, disability, retirement, marital status of employees, withdrawal
from service without right to annuity, investment earnings and other
factors of actuarial criteria.
Upon the basis of the annual actuarial valuation and quinquennial
actuarial investigations, the actuary shall recommend the tables to be used
in the annual valuations and in current operations including the prescribed
rate of interest, and shall advise the board on any matters of actuarial
character affecting the financial condition of the fund and its operations.
(Source: P.A. 97-973, eff. 8-16-12.)
(40 ILCS 5/12-185) (from Ch. 108 1/2, par. 12-185)
Sec. 12-185. 
		Duties of employer. 
		It shall be the duty of each employer hereunder to:
(a) notify each person to whom this Article shall apply before
employing him of his duties and obligations under this Article as a
condition of his employment;
(b) notify the board of the employment of new employees, removals,
withdrawals, deaths and changes in salary of employees, setting forth
the dates upon which such employments, removals, withdrawals, deaths and
changes in salaries occurred;
(c) furnish such other information to the board as the board may
reasonably require hereunder in the discharge of its duties;
(d) deduct from the salary
of each employee, for each and every
payroll period, such amounts as shall be required under the provisions
of this Article. Each employer shall certify to the treasurer of said
employer, on each and every payroll, a statement as voucher for the
amount so deducted, and shall send a duplicate of such
statement to the
board. The treasurer of each employer, on receipt of such voucher for
deductions from salaries of employees, shall
transmit to the board the
amounts specified in such voucher.
(e) Keep such records as the board may require hereunder.
(Source: P.A. 81-1536.)
(40 ILCS 5/12-186) (from Ch. 108 1/2, par. 12-186)
Sec. 12-186. 
		No commissions or compensation.
No member of the board, nor any one connected with the board, shall have
any interest, direct or indirect, in the gains or profits of any investment
made by such board, nor as such, directly or indirectly, receive any pay or
emoluments for his services. Nor shall any such person as an agent or
partner of others borrow any funds or deposits, or in any manner use the
same, except to make such current and necessary payments as are authorized
by the board. Nor shall any member of said board, or anyone connected with
said board, become an endorser or surety or become in any manner an obligor
for moneys loaned by or borrowed of any such board.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-187) (from Ch. 108 1/2, par. 12-187)
Sec. 12-187. 
		Condition of employment. 
		Any person included as an employee
as defined in this Article, or any person who shall hereafter be included
as an employee, shall by such employment accept the provisions of this Article
and thereupon become a contributor in accordance with the provisions hereof.
The provisions of this Article shall become a condition of employment of
such person and part
of any contract of employment entered into by and with any such person.
(Source: P.A. 86-272.)
(40 ILCS 5/12-188) (from Ch. 108 1/2, par. 12-188)
Sec. 12-188. 
		Employees under legal disabilities. 
		In the event that an employee is adjudicated to be a person under legal
disability by
a court having jurisdiction to so determine and a guardian
is appointed
by a court having jurisdiction so to do, such guardian may, with the
approval of the court, execute such documents, including resignations from
the service, as may be necessary for the protection and best interests of
the employee.
(Source: P.A. 83-706.)
(40 ILCS 5/12-189) (from Ch. 108 1/2, par. 12-189)
Sec. 12-189. 
		Retirement Systems Reciprocal Act. 
		The "Retirement Systems
Reciprocal Act", being Article 20 of this Code, as now enacted or hereafter
amended, is hereby adopted and made a part of this Article.  Where there is a
direct conflict in the provisions of that Act and the specific provisions of
this Article, the latter provisions shall prevail; except that the provisions
of this Article shall be applied without taking into account the provisions of
Section 12-130 regarding commencement of benefits at age 50 unless all the
systems to which the member is applying allow for a service retirement annuity
payable at age 50.
(Source: P.A. 87-1265.)
(40 ILCS 5/12-190) (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.)
(40 ILCS 5/12-190.1) (from Ch. 108 1/5, par. 12-190.1)
Sec. 12-190.1. 
		Payment of an annuity other than direct. 
		The board, at
the written direction and request of any annuitant, may, solely as an
accommodation to the annuitant, pay the amounts due the annuitant to a bank,
savings and loan association or any other financial institution insured by
an agency of the federal government, for deposit to his or her account, or
to a bank or trust company for deposit in a trust established by the
annuitant for his or her benefit with such bank, savings and loan
association or trust company.  An annuitant may withdraw such direction at any time.
(Source: P.A. 86-1488.)
(40 ILCS 5/12-190.2) (from Ch. 108 1/2, par. 12-190.2)
Sec. 12-190.2. 
		Overpayment; deduction. 
		The amount of any overpayment,
of any pension or benefit granted under this Article, due to fraud,
misrepresentation or error, may be deducted from future payments or refunds
made to the recipient of the overpayment.  The board also may
withhold payment of any benefits or pensions payable under this Article
where any type of lawsuit or Workers' Compensation suit has been
instituted until the specific liability of the board and the fund for
payments due is established by the adjudication or dismissal of the suit.
Any such action of the board shall relieve and release the board and the
fund from any liability for any moneys deducted or withheld.
(Source: P.A. 86-1488.)
(40 ILCS 5/12-190.3) (from Ch. 108 1/2, par. 12-190.3)
Sec. 12-190.3. Fraud. Any person who knowingly makes any false
statement or falsifies or permits to be falsified any record of this Fund
in any attempt to defraud the Fund is guilty of a Class A misdemeanor.
None of the benefits provided for in this Article shall be paid to any person who is convicted of any misdemeanor or felony relating to or arising out of or in connection with any attempt to defraud the Fund.
This Section shall not operate to impair any contract or vested right previously acquired under any law or laws continued in this Article, nor to preclude the right to a refund.
(Source: P.A. 96-1466, eff. 8-20-10.)
(40 ILCS 5/12-191) (from Ch. 108 1/2, par. 12-191)
Sec. 12-191. Felony conviction. 
None of the benefits provided for in this Article shall be paid to any
person who is convicted of any felony relating to or arising out of or in
connection with his service as an employee.
None of the benefits provided for in this Article shall be paid to any person who otherwise would receive a survivor benefit who is convicted of any felony relating to or arising out of or in connection with the service of the employee from whom the benefit results.
This Section shall not operate to impair any contract or vested right
heretofore acquired under any law or laws continued in this Article, nor to
preclude the right to a refund, and for the changes under this amendatory Act of the 100th General Assembly, shall not impair any contract or vested right acquired by a survivor prior to the effective date of this amendatory Act of the 100th General Assembly.
All future entrants entering service subsequent to July 11, 1955 shall
be deemed to have consented to the provisions of this section as a
condition of coverage, and all participants entering service subsequent to the effective date of this amendatory Act of the 100th General Assembly shall be deemed to have consented to the provisions of this amendatory Act as a condition of participation.
(Source: P.A. 100-334, eff. 8-25-17.)
(40 ILCS 5/12-192) (from Ch. 108 1/2, par. 12-192)
Sec. 12-192. 
		Administrative review. 
		The provisions of the Administrative
Review Law, and all amendments and modifications thereof and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the retirement board
provided for under this Article. The term "administrative decision" is as
defined in Section 3-101 of the Code of Civil Procedure.
(Source: P.A. 82-783.)
(40 ILCS 5/12-193) (from Ch. 108 1/2, par. 12-193)
Sec. 12-193. 
		General provisions and savings clause.
The provisions of Article 1 and Article 23 of this Code apply to this
Article as though such provisions were fully set forth in this Article as a
part thereof.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/12-194) (from Ch. 108 1/2, par. 12-194)
Sec. 12-194. 
		Effective Date of Certain Provisions. 
		The changes made
by this amendatory Act of 1989 pertaining to the date of fixation of
annuities and the period of time for which disability benefits are payable
shall be effective July 1, 1988.
(Source: P.A. 86-272.)
(40 ILCS 5/12-195)
Sec. 12-195. Application and expiration of new benefit increases.
(a) As used in this Section, "new benefit increase" means an increase in the amount of any benefit provided under this Article, or an expansion of the conditions of  eligibility for any benefit under this Article, that results from an amendment to this Code that takes effect after the effective date of this amendatory Act of the 98th General Assembly.
(b) Notwithstanding any other provision of this Code or any subsequent amendment to this Code, every  new benefit increase is subject to this Section and shall be deemed to be granted only in conformance with and contingent upon compliance with the provisions of this Section.
(c) The Public Act enacting a new benefit increase must identify and provide for payment to the Fund of additional funding at least sufficient to fund the resulting annual increase in cost to  the Fund as it accrues.
Every  new benefit increase is contingent upon the General Assembly providing the additional funding required under this subsection (c).   The State Actuary shall analyze whether adequate additional funding has been provided for the new benefit increase. A new benefit increase created by a Public Act that does not include the additional funding required under this subsection (c) is null and void. If the State Actuary determines that the additional funding provided for a new benefit increase under this subsection (c) is or has become inadequate, it may so certify to the Governor and the State Comptroller and, in the absence of corrective  action by the General Assembly, the new benefit increase shall expire at the end of the fiscal year in which the certification is made.
(Source: P.A. 102-263, eff. 8-6-21.)