2023 Illinois Compiled Statutes › Chapter 40 - PENSIONS › 40 ILCS 5/ - Illinois Pension Code. › Article 9 - County Employees' and Officers' Annuity and Benefit Fund - Counties Over 3,000,000 Inhabitants

(40 ILCS 5/Art. 9 heading)
ARTICLE 9.  COUNTY EMPLOYEES' AND OFFICERS'
ANNUITY AND BENEFIT FUND - COUNTIES OVER
3,000,000 INHABITANTS
(Source: P.A. 95-331, eff. 8-21-07.)
(40 ILCS 5/9-101) (from Ch. 108 1/2, par. 9-101)
Sec. 9-101. 
		Creation of fund. 
		In each county of more than 3,000,000
inhabitants a County Employees' and Officers' Annuity and Benefit
Fund shall be created, set apart, maintained and administered, in the manner
prescribed in this Article, for the benefit of the employees and officers
herein designated and their beneficiaries.
(Source: P.A. 90-32, eff. 6-27-97.)
(40 ILCS 5/9-102) (from Ch. 108 1/2, par. 9-102)
Sec. 9-102. Terms defined. The terms used in this Article have the meanings ascribed to them in the Sections following this Section and preceding Section 9-120, except when the context otherwise
requires.
(Source: P.A. 98-756, eff. 7-16-14.)
(40 ILCS 5/9-103) (from Ch. 108 1/2, par. 9-103)
Sec. 9-103. 
		Fund.
"Fund": The County Employees' and Officers' Annuity and Benefit Fund
herein created.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-104) (from Ch. 108 1/2, par. 9-104)
Sec. 9-104. 
		The 1925 Act.
"The 1925 Act": "An Act to provide for the creation, setting apart,
maintenance and administration of a county employees' and officers' annuity
and benefit fund in counties having a population exceeding five hundred
thousand inhabitants", approved July 2, 1925, as amended.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-105) (from Ch. 108 1/2, par. 9-105)
Sec. 9-105. 
		County pension fund.
"County pension fund": Any pension fund created by "An Act to provide
for the formation and disbursement of a pension fund in counties having a
population of 150,000 or more inhabitants, for the benefit of officers and
employees in the service of such counties", approved June 29, 1915, as
amended.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-106) (from Ch. 108 1/2, par. 9-106)
Sec. 9-106. 
		Effective date.
"Effective date": January 1, 1926, for any county covered by "The 1925
Act" on the date this Article comes in effect; and January 1 of the first
year after the year in which any county hereafter comes under the
provisions of this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-107) (from Ch. 108 1/2, par. 9-107)
Sec. 9-107. 
		Retirement board or board.
"Retirement board" or "board": The Board of Trustees of the County
Employees' and Officers' Annuity and Benefit Fund created by this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-108) (from Ch. 108 1/2, par. 9-108)
Sec. 9-108. 
		"Employee", "contributor" or "participant".
(a) Any employee of the county employed in any position in the
classified civil service of the county, or in any position under the
County Police Merit Board as a deputy sheriff in the County Police
Department.
Any such employee employed after January 1, 1968 and before January 1,
1984 shall be entitled only to the benefits provided in Sections 9-147
and 9-156, prior to the earlier of completion of 12 consecutive calendar
months of service and January 1, 1984, and no
contributions shall be made by him during this period.  Upon the
completion of said period contributions shall begin and the employee
shall become entitled to the benefits of this Article.
Any such employee may elect to make contributions for such
period and receive credit therefor under rules prescribed by the board.
Any such employee in service on or after January 1, 1984, regardless
of when he became an employee, shall be deemed a participant and contributor
to the fund created by this Article and the employee shall be entitled to
the benefits of this Article.
(b) Any employee of the county employed in any position not included in the
classified civil service of the county whose salary or wage is
paid in whole or in part by the county.  Any such employee employed after
July 1, 1957, and before January 1, 1984, shall be entitled only to the
benefits provided in Sections 9-147 and 9-156, prior to the earlier of
completion of 12 consecutive calendar months of service and January 1, 1984,
and no contributions shall be made by him
during this period.  Upon the completion of said period contributions
shall begin and the employee shall become entitled to the benefits of
this Article.
Any such employee may elect to make contributions for such
period and receive credit therefor under rules prescribed by the board.
Any such employee in service on or after January 1, 1984, regardless
of when he became an employee, shall be deemed a participant and contributor
to the fund created by this Article and the employee shall be entitled to
the benefits of this Article.
(c) Any county officer elected by vote of the people, including a
member of the county board, when such officer elects to become a
contributor.
(d) Any person employed by the board.
(e) Employees of a County Department of Public Aid in counties of
3,000,000 or more population who are transferred to State employment by
operation of law enacted by the 76th General Assembly and who elect not
to become members of the Retirement System established under Article 14
of this Code as of the date they become State employees shall retain
their membership in the fund established in this Article 9 until the
first day of the calendar month next following the date on which they
become State employees, at which time they shall become members of the
System established under Article 14.
(f) If, by operation of law, a function of a "Governmental Unit", as
such term is defined in the "Retirement Systems Reciprocal Act" in
Article 20 of the Illinois Pension Code, is transferred in whole or in
part to the county in which this Article is in force and effect, and
employees are transferred as a group or class to such county service,
such transferred employee shall, if on the day immediately prior to the
date of such transfer he was a contributor and participant in the
annuity and benefit fund or retirement system in operation in such other
"Governmental Unit" for employees of such Unit, immediately upon such
transfer be deemed a participant and contributor to the fund created by
this Article.
(Source: P.A. 90-655, eff. 7-30-98.)
(40 ILCS 5/9-108.1) (from Ch. 108 1/2, par. 9-108.1)
Sec. 9-108.1. 
		
		Employees of County Department of Public Aid transferred to State
employment by operation of law.
Employees of a County Department of Public Aid in a county of 3,000,000
or more population who, on January 1, 1974, are transferred by operation of
law to State employment and who elect not to become members of the
Retirement System established under Article 14 of this Code as of the date
they become State employees shall retain their membership in the fund
established in this Article 9 until February 1, 1974, at which time they
shall become members of the System established under Article 14.
(Source: P.A. 78-365.)
(40 ILCS 5/9-108.2) (from Ch. 108 1/2, par. 9-108.2)
Sec. 9-108.2. 
		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 5/9-108.3)
Sec. 9-108.3. In service. "In service": Any period during which contributions are being made to the Fund on behalf of an employee except for temporary election work as described in subsection (c) of Section 9-161.
(Source: P.A. 103-552, eff. 8-11-23.)
(40 ILCS 5/9-109) (from Ch. 108 1/2, par. 9-109)
Sec. 9-109. 
		"Present employee".
(a) Any employee on the day before the effective date who becomes a
contributor on the effective date; and
(b) Any person who was an employee of the county or the Board of
Trustees of the County Pension Fund on the day before the effective date
who did not become a contributor on the effective date and who is in the
employ of the county or the board on August 31, 1935 and who has made
application on or before September 1, 1935 to the board to have the
provisions of "The 1925 Act" apply to his former periods of service, and
who
(1) was not a contributor to the fund prior to September 1, 1935, or
(2) became a contributor prior to September 1, 1935, and was employed by
the county or board prior to the time he became a contributor;
(c) Any person who (1) was an employee of the county or the Board of
Trustees of the pension fund which the fund herein provided for supersedes,
prior to the effective date but who was not in such employ on such date,
and (2) returns to the service of the county or of the board subsequently
and is an employee for 10 or more years, at least 6 of which were
employment subsequent to such date; and
(d) Any person elected by vote of the people to a county office prior to
July 1, 1947, who on said date is serving in such elective office and who
elects to become a contributor.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-110) (from Ch. 108 1/2, par. 9-110)
Sec. 9-110. 
		"Future entrant".
(a) Any person not described in subdivisions (b), (c), (d), or (e) of
this definition of "Future Entrant" who becomes an employee on or after the
effective date, except a county officer elected prior to July 1, 1947; and
any person elected by vote of the people to a county office after July 1,
1947, who elects to become a contributor;
(b) Any person who (1) was an employee on August 31, 1935, (2) was not a
contributor prior to September 1, 1935, and (3) did not make application on
or before September 1, 1935, to be covered by "The 1925 Act" for his
periods of service prior to September 1, 1935;
(c) Any person becoming an employee for the first time on or after the
effective date, who (1) was an employee on August 31, 1935, (2) became a
contributor prior to September 1, 1935, (3) rendered service to the county
or board before he became a contributor, and (4) did not make application
to the board on or before September 1, 1935, to be covered by "The 1925
Act" for his former periods of service;
(d) Any person becoming an employee for the first time on or after the
effective date who (1) was an employee on August 31, 1935, (2) became a
contributor prior to September 1, 1935, (3) was employed by the county
prior to becoming a contributor, and (4) made application on or before
September 1, 1935, to the board to be covered by "The 1925 Act" for such
former periods of service;
(e) Any person becoming an employee for the first time on or after the
effective date who (1) was in the employ of the county or the board on
August 31, 1935, (2) did not become a contributor prior to September 1,
1935 and (3) made application on or before September 1, 1935, to be covered
by "The 1925 Act" for his former periods of service.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-111) (from Ch. 108 1/2, par. 9-111)
Sec. 9-111. 
		Re-entrant.
"Re-entrant": Any employee who withdraws from service and receives a
refund, and thereafter re-enters service prior to age 65.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-112) (from Ch. 108 1/2, par. 9-112)
Sec. 9-112. Salary. "Salary": Annual salary of an employee under this Article as follows:
(a) Beginning on the effective date and prior to July 1, 1947 $3000
shall be the maximum amount of annual salary of any employee to be
considered for the purposes of this Article; and beginning on July 1,
1947 and prior to July 1, 1953, said maximum amount shall be $4800; and
beginning on July 1, 1953 and prior to July 1, 1957 said maximum amount
shall be $6,000; and beginning on July 1, 1957, salary shall be based upon the actual sum paid and reported to the Fund, exclusive of
overtime and extra service.
(b) (Blank).
(c) Where the county provides lodging, board and laundry service for
an employee without charge and so reports to the Fund while the employee is receiving such lodging, board and laundry service, his salary shall be considered to be $480 a
year more for the period from the effective date to August 1, 1959 and
thereafter $960 more than the amount payable as salary for the year, and
the salary of an employee for whom one or more daily meals are provided
by the county without charge therefor and are reported by the county to the Fund while the employee is receiving such meals shall be considered to be $120 a
year more for each such daily meal for the period from the effective
date to August 1, 1959 and thereafter $240 more for each such daily meal
than the amount payable as his salary for the year.
(d) For the purposes of ordinary disability, salary shall be based upon the rate reported to the Fund at the date of disability and adjusted to reflect the actual hours paid during the prior year.
(Source: P.A. 98-551, eff. 8-27-13.)
(40 ILCS 5/9-113) (from Ch. 108 1/2, par. 9-113)
Sec. 9-113. 
		Disability.
"Disability": A physical or mental incapacity as the result of which an
employee is unable to perform the duties of his position.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-114) (from Ch. 108 1/2, par. 9-114)
Sec. 9-114. 
		Injury.
"Injury": A physical hurt resulting from external force or violence.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-115) (from Ch. 108 1/2, par. 9-115)
Sec. 9-115. Child or children. 
					"Child" or "children": The natural child or children or any child or
children legally adopted by an employee.
(Source: P.A. 95-279, eff. 1-1-08.)
(40 ILCS 5/9-116) (from Ch. 108 1/2, par. 9-116)
Sec. 9-116. 
		Withdraws from service, withdrawal from service or withdrawal.
"Withdraws from service", "withdrawal from service" or "withdrawal":
Discharge or resignation of an employee.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-117) (from Ch. 108 1/2, par. 9-117)
Sec. 9-117. 
		Assets.
"Assets": The total value of cash, securities and other property held.
Bonds shall be valued at their amortized book values.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-118) (from Ch. 108 1/2, par. 9-118)
Sec. 9-118. 
		Effective rate of interest, interest at the effective rate, or interest.
"Effective rate of interest", "interest at the effective rate", or
"interest": Interest at 4% per annum for a present employee, or for a
future entrant or re-entrant who was a participant or contributor on
January 1, 1954; and at 3% per annum for a future entrant or re-entrant who
becomes a contributor after January 1, 1954. In all cases involving
reserves, credits, transfers, and charges, "effective rate of interest",
"interest at the effective rate" or "interest" shall be applied at these
rates.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-119) (from Ch. 108 1/2, par. 9-119)
Sec. 9-119. 
		Annuity.
"Annuity": Equal monthly payments for life, unless otherwise specified.
The first payment shall be due and payable 1 month after the occurrence of
the event upon which payment of the annuity depends, and the last payment
shall be payable as of the date of the annuitant's death and be prorated
from the date of the last preceding payment to the date of death; 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. 78-656.)
(40 ILCS 5/9-119.1)
Sec. 9-119.1. Earned annuity. "Earned annuity": (1) The annuity a participant has accrued as provided in Section 9-134, disregarding minimum age and service eligibility requirements and without any reduction due to age, or (2) the age and service annuity as provided in Sections 9-125 through 9-128, inclusive.
(Source: P.A. 98-551, eff. 8-27-13.)
(40 ILCS 5/9-120) (from Ch. 108 1/2, par. 9-120)
Sec. 9-120. 
		Persons to whom article does not apply. 
		This Article
does not apply to:
(a) Any person whose position will not ordinarily permit service during
one month in a calendar year, nor to any person who is age 65 or over when
he enters service unless such a person elects to have this Article apply by
filing written notice of such intent with the retirement board within 4
months after the date of entering service. Any person to whom this Article
did not apply because of the age 65 limitation may file such written notice
within 4 months of the effective date of this Amendatory Act.  Such a
person may establish credit for any periods for which this Article did not
apply by making the employee contributions which would have been required
had this Article applied to such person together with interest.
(b) Any person who becomes an employee after June 30, 1979 as a public
service employment program participant under the Federal Comprehensive
Employment and Training Act and whose wages or fringe benefits are paid in
whole or in part by funds provided under such Act.
(Source: P.A. 87-794.)
(40 ILCS 5/9-120.1)
Sec. 9-120.1. 
		CTA - continued participation; military service credit.
(a) A person who (i) has at least 20 years of creditable service in the
Fund, (ii) has not begun receiving a retirement annuity under this Article,
and (iii) is employed in a position under which he or she is eligible to
actively participate in the retirement system established under Section 22-101
of this Code may elect, after he or she ceases to be a participant but in no
event after June 1, 1998, to continue his or her participation in this Fund
while employed by the Chicago Transit Authority, for up to 10 additional years,
by making written application to the Board.
(b) A person who elects to continue participation under this Section shall
make contributions directly to the Fund, not less frequently than monthly,
based on the person's actual Chicago Transit Authority compensation and the
rates applicable to employees under this Fund.  Creditable service shall be
granted to any person for the period, not exceeding 10 years, during which the
person continues participation in this Fund under this Section and continues to
make contributions as required.  For periods of service established under this
Section, the person's actual Chicago Transit Authority compensation shall be
considered his or her salary for purposes of calculating benefits under this
Article.
(c) A person who elects to continue participation under this Section may
cancel that election at any time.
(d) A person who elects to continue participation under this Section may
establish service credit in this Fund for periods of employment by the Chicago
Transit Authority prior to that election, by applying in writing and paying to
the Fund an amount representing employee contributions for the service being
established, based on the person's actual Chicago Transit Authority
compensation and the rates then applicable to employees under this Fund,
without interest.
(e) A person who qualifies under this Section may elect to purchase
credit for up to 4 years of military service, whether or not that
service followed service as a county employee.  The military service need
not have been served in wartime, but the employee must not have been
dishonorably discharged.  To establish this creditable service the
applicant must pay to the Fund, on or before July 1, 1998, an amount determined
by the Fund to represent the employee contributions for the creditable service,
based on the employee's rate of compensation on his or her last day of service
as a contributor before the military service or his or her
salary on the first day of service following the military service, whichever is
greater, plus interest at the effective rate from the date of discharge to the
date of payment.  For the purposes of this subsection, "military service"
includes service in the United States armed forces reserves.
(f) Notwithstanding any other provision of this Section, a person may not
establish creditable service under this Section for any period for which the
person receives credit under any other public employee retirement system,
including the retirement system established under Section 22-101 of this Code,
unless the credit under that retirement system has been irrevocably
relinquished.
(Source: P.A. 90-32, eff. 6-27-97.)
(40 ILCS 5/9-121) (from Ch. 108 1/2, par. 9-121)
Sec. 9-121. 
		Election of county officer to become contributor. 
		(a) Any employee elected by a vote of the people to a county office
may elect to become a contributor by exercising such election while in
office.
(b) Upon election by a future entrant, credit shall accrue for all
service and credit shall be granted for all contributions made by and on
his behalf by the county for age and service and widow's annuity. The
employee may make contributions with interest at the effective rate,
equal to the sum which would have accumulated to his credit for age and
service and widow's annuity as of the date he becomes a contributor had
he made contributions from the
date of his assuming elective office to
the date he becomes a contributor. Concurrent credit shall be granted
for county contributions at the rate in effect during the periods for
which the employee made contributions.
Any future entrant who renders at least 2 years of service after such
election shall receive credit for all purposes of this Article,
including prior service, provided that if he has received a refund of
contributions with respect to any such service, credit shall not be
granted unless repayment is made of all such refunds, including interest
to the date of repayment.
(c) Upon election by a present employee, credit shall be granted and
county contributions shall be made for all purposes of this Article for
all periods prior to October 1, 1947, during which he was an officer or
employee of the county, except as otherwise prescribed in this Section.
Such county contributions shall be at the rates in effect for employees
under the provisions of "The 1925 Act" during periods for which credit
is allowed for the purposes specified in this paragraph together with
interest, and shall be considered together with all other contributions
in the computation of annuities to which the employee or his widow may
be entitled.
Any such present employee may elect to make additional contributions
with interest at 4% per annum, equal to the sum which would have
accumulated for age and service annuity and widow's annuity as of the
date he became a contributor had he made contributions throughout his
entire period of service for which county contributions are provided in
this Section. Such additional contributions shall be improved at
interest for the same period of time as regular contributions in the
case of any other present employee, and shall, together with all other
amounts contributed by the employee, be considered as
contributions for
age and service annuity, widow's annuity and refund purposes.
(d) Any present employee who received a refund under "The 1925 Act"
prior to July 1, 1947, shall receive no credit for service covered by
such refund unless repayment is made by him of all such refunds,
including interest to the date of repayment.
(e) The time and manner of making additional contributions and
repayment of refunds shall be prescribed by the board.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-121.1) (from Ch. 108 1/2, par. 9-121.1)
Sec. 9-121.1. 
		General Assembly transfer.
(a) Any active (and until February 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 February 1, 1993, a former) member of the
General Assembly Retirement System 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 February 1, 1993, a former) member of the
General Assembly Retirement System 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 (and until February 1, 1993, a former) 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 county but did not participate in the Fund, by
paying to the Fund prior to July 1, 1991 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.
(e) Any active member of the General Assembly may apply for transfer of
his credits and creditable service established under subsection (c) or (d)
to any annuity and benefit fund established under Article 5, 8 or 12 of
this Act.  Such credits and creditable service shall be transferred
forthwith, together with a payment from this Fund to the designated Article
5, 8 or 12 fund consisting of the amounts accumulated to the credit of the
applicant under subsection (c) or (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. 86-27; 86-273; 86-1028; 86-1488; 87-794.)
(40 ILCS 5/9-121.2) (from Ch. 108 1/2, par. 9-121.2)
Sec. 9-121.2. 
		Validation of service credits. 
		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 an employee of an employer in an elective
office and could have elected to participate in the Fund 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, together with a like amount as the applicable municipality
credits including interest, but the total period of such creditable
service that may be validated shall not exceed 8 years.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-121.3) (from Ch. 108 1/2, par. 9-121.3)
Sec. 9-121.3. 
		
		(a) Persons otherwise required or eligible to participate
in the Fund who elect to continue participation in the General Assembly
System under Section 2-117.1 may not participate in the Fund for the duration
of such continued participation under Section 2-117.1.
(b) Upon terminating such continued participation, a person may transfer
credits and creditable service accumulated under Section 2-117.1 to this
Fund, upon payment to the Fund of (1) the amount by which the employer and
employee contributions that would have been required if he had participated
in this Fund during the period for which credit under Section 2-117.1 is
being transferred, plus interest, exceeds the amounts actually transferred
under that Section to the Fund, plus (2) interest thereon at 6% per annum
compounded annually from the date of such participation to the date of payment.
(Source: P.A. 82-342.)
(40 ILCS 5/9-121.4) (from Ch. 108 1/2, par. 9-121.4)
Sec. 9-121.4. 
		Service as Village Trustee. 
		Any participant who served as
a Village Trustee, and was not then eligible to participate in the Illinois
Municipal Retirement Fund for such service, may elect to receive credit
under this Article for such service by paying to the Fund: (1) an amount equal
to his annual salary at the time of election, times the employee contribution
rate in effect at the time of election, times the number of years of service
credit to be granted under this Section; plus (2) an amount equal to his
annual salary at the time of election, times the employer contribution rate
in effect at the time of election, times the number of years of service
credit to be granted under this Section.  The service credit received under
this Section may not exceed 50% of the participant's service credit in the
Fund at the time of election.  No person may receive more than 4 years of
service credit under this Section.
(Source: P.A. 82-785.)
(40 ILCS 5/9-121.5) (from Ch. 108 1/2, par. 9-121.5)
Sec. 9-121.5. 
		Elected county officer transfer of credits. 
		Any county
officer elected by vote of the people who has elected to participate in the
Fund may transfer to this Fund credits and creditable service accumulated
under any other pension fund or retirement system established under
Articles 2 through 18 of this Code, upon payment to the Fund of (1) the
amount by which the employer and employee contributions that would have
been required if he had participated in this Fund during the period for
which credit is being transferred, plus interest, exceeds the amounts
actually transferred from such other fund or system to this Fund, plus (2)
interest thereon at 6% per year compounded annually from the date of transfer
to the date of payment.
(Source: P.A. 85-964.)
(40 ILCS 5/9-121.6) (from Ch. 108 1/2, par. 9-121.6)
Sec. 9-121.6. Alternative annuity for county officers.
(a) Any
county officer elected by vote of the people may elect to establish
alternative credits for an alternative annuity by electing in writing to
make additional optional contributions in accordance with this Section and
procedures established by the board. Such elected county officer
may discontinue making the additional optional contributions by notifying
the Fund in writing in accordance with this Section and procedures
established by the board.
Additional optional contributions for the alternative annuity shall
be as follows:
(1) For service after the option is elected, an     additional contribution of 3% of salary shall be contributed to the Fund on the same basis and under the same conditions as contributions required under Sections 9-170 and 9-176.
(2) For service before the option is elected, an     additional contribution of 3% of the salary for the applicable period of service, plus interest at the effective rate from the date of service to the date of payment.  All payments for past service must be paid in full before credit is given.  No additional optional contributions may be made for any period of service for which credit has been previously forfeited by acceptance of a refund, unless the refund is repaid in full with interest at the effective rate from the date of refund to the date of repayment.
(b) In lieu of the retirement annuity otherwise payable under this
Article, any county officer elected by vote of the people who (1) has
elected to participate in the Fund and make additional optional
contributions in accordance with this Section, and (2)
has attained age 60 with at least 10 years of service credit,
or has attained age 65 with at least 8 years of service credit, may elect
to have his retirement annuity computed as follows:  3% of the
participant's salary at the time of termination of service for each of the
first 8 years of service credit, plus 4% of such salary for each of the
next 4 years of service credit, plus
5% of such salary for each year of service credit in excess of 12 years,
subject to a maximum of 80% of such salary.  To the extent such elected
county officer has made additional optional contributions with respect to
only a portion of his years of service credit, his retirement annuity will
first be determined in accordance with this Section to the extent such
additional optional contributions were made, and then in accordance with
the remaining Sections of this Article to the extent of years of service
credit with respect to which additional optional contributions were not made.
(c) In lieu of the disability benefits otherwise payable under this
Article, any county officer elected by vote of the people who (1) has
elected to participate in the Fund, and (2) has become
permanently disabled and as a consequence is unable to perform the duties
of his office, and (3) was making optional contributions in accordance with
this Section at the time the disability was incurred, may elect to receive
a disability annuity calculated in
accordance with the formula in subsection (b).  For the purposes of this
subsection, such elected county officer shall be considered permanently
disabled only if:  (i) disability occurs while in service as an elected
county officer and is of such a nature as to prevent him from reasonably
performing the duties of his office at the time; and (ii)  the board has
received a written certification by at least 2 licensed physicians
appointed by it stating that such officer is disabled and that the
disability is likely to be permanent.
(d) Refunds of additional optional contributions shall be made on the
same basis and under the same conditions as provided under Sections 9-164,
9-166, and 9-167. Interest shall be credited at the effective rate on the
same basis and under the same conditions as for other contributions.
Optional contributions under this
Section shall be included in the amount of employee contributions used to
compute the tax levy under Section 9-169.
(e) The effective date of this plan of optional alternative benefits
and contributions shall be January 1, 1988, or the date upon which
approval is received from the U.S. Internal Revenue Service, whichever is
later.  The plan of optional alternative benefits and contributions shall
not be available to any former county officer or employee receiving an
annuity from the Fund on the effective date of the plan, unless he
re-enters service as an elected county officer and renders at least 3 years
of additional service after the date of re-entry.
(f) Any elected county officer who was entitled to receive a stipend from the State on or after July 1, 2009 and on or before June 30, 2010 may establish earnings credit for the amount of stipend not received, if the elected county official applies in writing to the fund within 6 months after July 2, 2010 (the effective date of Public Act 96-961) and pays to the fund an amount equal to (i) employee contributions on the amount of stipend not received, (ii) employer contributions determined by the Board equal to the employer's normal cost of the benefit  on the amount of stipend not received, plus (iii) interest on items (i) and (ii) at the actuarially assumed rate.
(g) The plan of optional alternative benefits and contributions authorized under this Section applies only to county officers elected by vote of the people on or before January 1, 2008 (the effective date of Public Act 95-654).
(Source: P.A. 100-201, eff. 8-18-17.)
(40 ILCS 5/9-121.7) (from Ch. 108 1/2, par. 9-121.7)
Sec. 9-121.7. Alternative survivor's benefits for survivors of county
officers.  In lieu of the survivor's benefits otherwise payable under this
Article, the spouse or eligible child of any deceased county officer
elected by vote of the people who (1) had elected to participate in the
Fund, and (2) was either making additional optional contributions in
accordance with Section 9-121.6 on the date of death, or was receiving
an annuity calculated under that Section at the time of death, may elect to
receive an annuity beginning on the date of the
elected county officer's death, provided that the spouse and officer must
have been married on the date of the last termination of his or her service
as an elected county officer and for a continuous period of at least one year
immediately preceding his or her death.
The annuity shall be payable beginning on the date of the elected
county officer's death if the spouse is then age 50 or over, or beginning
at age 50 if the age of the spouse is less than 50 years.  If a minor
unmarried child or children of the county officer, under age 18, also
survive, and the child or children are under the care of the eligible
spouse, the annuity shall begin as of the date of death of the elected county
officer without regard to the spouse's age.
The annuity to a spouse shall be 66 2/3% of the amount of retirement
annuity earned by the elected county officer on the date of death, subject to a
minimum payment of 10% of salary, provided that if an eligible spouse,
regardless of age, has in his or her care at the date of death of the
elected county officer any unmarried child or children of the county
officer, under age 18, the minimum annuity shall be 30% of the elected
officer's salary, plus 10% of salary on account of each minor child
of the elected county officer, subject to a combined total payment on
account of a spouse and minor children not to exceed 50% of the deceased
officer's salary.  In the event there shall be no spouse
of the elected county officer surviving, or should a
spouse remarry or die while eligible minor children still survive the
elected county officer, each such child shall be entitled to an annuity
equal to 20% of salary of the elected officer subject to a combined total
payment on account of all such children not to exceed 50% of salary of the
elected county officer.  The salary to be used in the calculation of these
benefits shall be the same as that prescribed for determining a retirement
annuity as provided in Section 9-121.6.
Upon the death of an elected county officer occurring after termination
of service or while in receipt of a retirement annuity, the combined total
payment to a spouse and minor children, or to minor children alone if no
eligible spouse survives, shall be limited to 75% of the amount of
retirement annuity earned by the county officer.
Marriage of a child or attainment of age 18, whichever first occurs,
shall render the child ineligible for further consideration in the payment
of an annuity to a spouse or in the increase in the amount thereof.  Upon
attainment of ineligibility of the youngest minor child of the elected
county officer, the annuity shall immediately revert to the amount payable
upon death of an elected county officer leaving no minor children surviving
him or her.  If the spouse is under age 50 at such time, the annuity as
revised shall be deferred until such age is attained.  Remarriage of a
widow or widower prior to attainment of age 55 shall disqualify the spouse
from the receipt of an annuity.
(Source: P.A. 95-279, eff. 1-1-08.)
(40 ILCS 5/9-121.8) (from Ch. 108 1/2, par. 9-121.8)
Sec. 9-121.8. 
		
		Transfer of creditable service to Article 8 or 13
Fund.
(a) Any city officer as defined in Section 8-243.2
of this Code, and any sanitary district commissioner elected by
vote of the people who is a participant in the pension fund established
under Article 13 of this Code, may apply for transfer of his credits and
creditable service accumulated under this Fund to such Article 8 or 13
fund.  Such creditable service shall be transferred forthwith.  Payment by
this Fund to the Article 8 or 13 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 contributions computed by the Board and     credited to the applicant under this Article, including interest, on the books of the Fund on the date the applicant 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) Any such elected city officer or sanitary district commissioner
who has credits and
creditable  service under the Fund may establish additional credits
and creditable service for periods during which he
could have elected to participate but did not so elect.
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) Any such elected city officer or sanitary district commissioner may reinstate
credits and creditable service 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.
(Source: P.A. 85-964; 86-1488.)
(40 ILCS 5/9-121.9) (from Ch. 108 1/2, par. 9-121.9)
Sec. 9-121.9. 
		Age Discrimination. 
		Notwithstanding any other
provisions in this Article, it is the intention of the General Assembly to
comply with the federal Age Discrimination in Employment Act of 1967, as
amended by the Age Discrimination in Employment Amendments of 1986 and the
Omnibus Budget Reconciliation Act of 1986, as required with respect to
benefits for older individuals.  For this purpose, if required, the
following changes shall govern with respect to other Sections of this
Article, effective January 1, 1988 unless otherwise specified:
(1) Contributions.  Beginning January 1, 1988, the spouse contribution
shall not cease at age 65, but shall continue during the term of service.
Beginning January 1, 1988, concurrent county contributions shall be made
during the term of service.
(2) Money purchase accounts "fixed" at age 65.  Beginning January 1,
1988, for all purposes, accruals after age 65 for the accounts of those
employees who have not withdrawn or retired shall be "unfixed" with
interest from the date fixed to January 1, 1988, without any contribution
from the time originally fixed until the effective date of this amendatory
Act of 1989.  Thereafter, all
money purchase accounts shall not be "fixed", but shall continue to accrue
until time of withdrawal.  No contributions are permitted from the time
"fixed" until the time "unfixed".
(3) Employee money purchase annuity after age 65.  Beginning January 1,
1988, all money purchase annuities shall be computed without limitation for
age at time of withdrawal and without being "fixed" at any limiting age.
(4) Widows and wives not entitled to annuity.  Beginning January 1,
1988, there shall be no requirement that marriage take place before the
employee attained age 65.  Any "no spouse" refund must be repaid with
interest at the effective rate before a spouse annuity is payable.
(5) Children.  Beginning January 1, 1988, there shall be no age
requirement on the employee age for a child's annuity.
(6) Compensation and supplemental annuities.  The age condition shall remain at 65.
(7) Accounting.  Beginning January 1, 1988, or as soon as practical, the
Annuity Payment Fund Accounts and the Prior Service Fund Accounts "fixed"
shall be "unfixed" and the appropriate amounts returned to the Salary
Deduction Fund Account and the corresponding County Contribution Fund Account.
(8) Refunds.  Beginning immediately, there shall be no in-service
distribution of a "no spouse" refund.  Such distribution, if any, shall be
made as otherwise provided.  Likewise, there shall be no other refund
of deductions after fixed or excess cost.  Any "no spouse" refund must be repaid with
interest at the effective rate before a spouse annuity is payable.
(9) Re-entry into service.  Beginning January 1, 1988, for any re-entry
into service after age 65, the employee's money purchase annuity and the
widow's money purchase annuity may be recomputed if it is more beneficial to do so.
(10) Computation.  Benefits using accruals after age 65 will begin to be
computed January 1, 1988.  No benefits will be recomputed for any annuitant
who has withdrawn before January 1, 1988.
(11) Participation.  Effective immediately, this Article shall apply
to all persons eligible to participate regardless of age.  Beginning
immediately all eligible persons previously excluded from participation in
the fund either voluntarily or involuntarily, shall be enrolled as
participants and contributions shall begin and continue during the term of service.
(Source: P.A. 86-272.)
(40 ILCS 5/9-121.10) (from Ch. 108 1/2, par. 9-121.10)
Sec. 9-121.10. Transfer to Article 14.
(a) Any active member of the State Employees'
Retirement System who is a State policeman, investigator for the Office of the Attorney General, an investigator for the Department of Revenue, investigator for the Illinois Gaming Board, arson investigator, investigator for the Secretary of State, or conservation police officer may apply for transfer of some
or all of his creditable service as a member of the County Police
Department, a county corrections officer, or a court services officer accumulated under this Article to the State Employees'
Retirement System in accordance with Section 14-110.  At the time of the transfer the Fund shall pay to the
State Employees' Retirement System an amount equal to:
(1) the amounts accumulated to the credit of the     applicant on the books of the Fund on the date of transfer for the service to be transferred; and
(2) the corresponding municipality credits, including     interest, on the books of the Fund on the date of transfer; and
(3) any interest paid by the applicant in order to     reinstate such service.
Participation in this Fund with respect to the credits transferred shall
terminate on the date of transfer.
(b) Any person applying to transfer service under this Section

may reinstate credit for service as a member of the County Police
Department that was terminated by receipt of a refund, by paying to the
Fund the amount of the refund with interest thereon at the actuarially assumed rate of interest, compounded annually, from the date of refund to the date of payment.
(Source: P.A. 102-856, eff. 1-1-23.)
(40 ILCS 5/9-121.11) (from Ch. 108 1/2, par. 9-121.11)
Sec. 9-121.11. 
		Transfer of credit from Article 8 or 11. 
		Until March 1,
1993, an employee may transfer to this Fund up to a total of 10 years of
creditable service accumulated under Article 8 or 11 of this Code, upon
payment to this Fund of (1) the amount by which the employee and employer
contributions that would have been required if the employee had participated
in this Fund during the period for which credit is being transferred, plus
interest, exceeds the amount actually transferred from the Article 8 or 11
fund to this Fund, plus (2) interest on the amount determined under item
(1) at the rate of 6% per year, compounded annually, from the date of the
transfer to the date of payment.
(Source: P.A. 87-1265.)
(40 ILCS 5/9-121.12) (from Ch. 108 1/2, par. 9-121.12)
Sec. 9-121.12. 
		Transfer to Article 18 system. 
		Any active member of the
Judges Retirement System who is eligible to transfer service credit to that
System from this Fund under subsection (g) of Section 18-112 may apply for
transfer of that service credit to the Judges Retirement System.  The
credits and creditable service shall be transferred upon application, and
shall include payment by this Fund to the Judges Retirement System of:
(1) the amounts accumulated to the credit of the     applicant for that service, including interest, on the books of the Fund on the date of transfer; and
(2) the corresponding employer credits computed and     credited for that service under this Article, including interest, on the books of the Fund on the date of transfer.
Participation in this Fund as to the credits transferred under this
Section shall terminate on the date of transfer.
(Source: P.A. 87-1265.)
(40 ILCS 5/9-121.13)
Sec. 9-121.13. 
		
		Transfer of Article 5
credits.
(a) An active participant in the Fund who was employed by the office of
the Cook County State's Attorney on January 1, 1995 may transfer to this Fund
credits and creditable service accumulated under the pension fund established
under Article 5 of this Code, as provided in Section 5-237, by submitting a
written application to the Fund and paying to the Fund the amount, if any,
by which the amount transferred to the Fund under Section 5-237 is less than
the amount of employee and employer contributions that would have been received
by the Fund if the service being transferred had been served as a participant
of this Fund, including interest at the rate of 6% per year, compounded
annually, from the date of the service to the date of payment.
(b) Until July 1, 1998, an active participant in the Fund who is a member
of the county police department may transfer to
this Fund credits and creditable service accumulated under the pension fund
established under Article 5 of this Code, as provided in Section 5-237, by
submitting a written application to the Fund and paying to the Fund the amount,
if any, by which the amount transferred to the Fund under Section 5-237 is less
than the amount of employee and employer contributions that would have been
received by the Fund if the service being transferred had been served as a
participant of this Fund, including interest at the rate of 6% per year,
compounded annually, from the date of the service to the date of payment.
(c) The applicant may elect to have the service transferred be deemed
service as a member of the county police department; if the applicant so
elects, the required payment shall be calculated on the basis of the rates
applicable to members of the county police department.
(Source: P.A. 89-136, eff. 7-14-95; 90-32, eff. 6-27-97.)
(40 ILCS 5/9-121.15)
Sec. 9-121.15. 
		Transfer of credit from Article 14 system. 
		A current or
former employee shall be entitled to service credit in the Fund
for any creditable service transferred to this Fund from the State Employees'
Retirement System under Section 14-105.7 of this Code.  Credit under this Fund
shall be granted upon receipt by the Fund of the amounts required to be
transferred under Section 14-105.7; no additional contribution is necessary.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-121.16)
Sec. 9-121.16. 
		Contractual service to the Retirement Board. 
		A person who
has rendered continuous contractual services (other than legal or actuarial
services) to
the Retirement Board for a period of at least 5 years may establish creditable
service in the Fund for up to 10 years of those services by making written
application to the Board before July 1, 2003 and paying to the Fund an amount
to be determined by the Board, equal to the employee contributions that would
have been required if those services had been performed as an employee.
For the purposes of calculating the required payment, the Board may determine
the applicable salary equivalent based on the compensation received by the
person for performing those contractual services.  The salary equivalent
calculated under this Section shall not be used for determining final average
salary under Section 9-134 or any other provisions of this Code.
A person may not make optional contributions under Section 9-121.6 or
9-179.3 for periods of credit established under this Section.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-121.17)
Sec. 9-121.17. Transfer from Article 3. Until 6 months after the effective date, an employee may transfer to this Fund up to 6 years of creditable service accumulated under Article 3 of this Code, upon payment to this Fund of (1) the amount by which the employee and employer contributions that would have been required if the employee had participated in this Fund during the period for which credit is being transferred, plus interest, exceeds the amount actually transferred from the Article 3 fund to this Fund, plus (2) interest on the amount determined under item (1) at the rate of 6% per year, compounded annually, from the date of the transfer to the date of payment.
(Source: P.A. 95-504, eff. 8-28-07.)
(40 ILCS 5/9-121.18)
Sec. 9-121.18. Transfer to Article 5.
(a) Any active member of Article 5 of this Code may apply for transfer of some or all of his creditable service as a correctional officer with the county department of corrections accumulated under this Article to the Article 5 Fund in accordance with paragraph (b) of Section 5-234. At the time of the transfer the Fund shall pay to the Article 5 Fund an amount equal to:
(1) the amounts accumulated to the credit of the     applicant on the books of the Fund on the date of transfer for the service to be transferred;
(2) the corresponding employer credits, including     interest, on the books of the Fund on the date of transfer; and
(3) any interest paid by the applicant in order to     reinstate such service.
Participation in this Fund with respect to the credits transferred shall terminate on the date of transfer.
(b) Any person applying to transfer service under this Section may reinstate credit for service as a member of the county department of corrections that was terminated by receipt of a refund, by paying to the Fund the amount of the refund with interest thereon at the actuarially assumed rate, compounded annually, from the date of refund to the date of payment.
(Source: P.A. 96-727, eff. 8-25-09.)
(40 ILCS 5/9-122) (from Ch. 108 1/2, par. 9-122)
Sec. 9-122. 
		Time of fixing annuities-Waiver.
No annuity or disability benefit shall be fixed, granted, or paid under
this Article before the effective date.
Any employee annuitant or widow annuitant may execute a waiver of his or
her right to receive any part of his or her total annuity. A waiver shall
take effect upon its being filed with the board. A waiver may not be
revoked after it is executed and filed, except within the first 30 days
after being filed.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-123) (from Ch. 108 1/2, par. 9-123)
Sec. 9-123. 
		Prior service annuities-When due.
A "Prior Service Annuity" shall be credited to present employees in
accordance with "The 1925 Act" for service rendered prior to the
effective date.
Each such credit shall be improved by interest at the effective rate
during the time the employee is in service until his annuity is fixed. In
determining such credit, the employee's annual salary for his entire period
of prior service shall be the salary in effect on the effective date.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-124) (from Ch. 108 1/2, par. 9-124)
Sec. 9-124. 
		Age and service annuity.
An "Age and Service Annuity" shall be credited employees for
contributing service rendered after the effective date.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-125) (from Ch. 108 1/2, par. 9-125)
Sec. 9-125. 
		
		Annuities - Present employees and future entrants
attaining age 65 in service.
(a) A present employee who attains age 65 or more in service, having
age and service and prior service annuity credits sufficient to provide
an annuity as of age 65 equal to the amount he would have had if employee
contributions and county contributions had been made in
accordance with this Article during his entire term of service until age
65 shall be entitled upon withdrawal to an annuity from the sum
accumulated for age and service annuity and the applicable credits for
prior service annuity.
(b) A present employee who attains age 65 or more in service, and
who does not have the credits described in paragraph (a), shall be
entitled on the date of withdrawal, based upon the assumption that his
age is then 65, to an annuity based on the sum accumulated for age and
service annuity and the applicable credits for prior service annuity.
(c) A future entrant who attains age 65 in service shall be
entitled, upon withdrawal, to age and service annuity provided from the
sum accumulated for such annuity at such age.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-126) (from Ch. 108 1/2, par. 9-126)
Sec. 9-126. 
		
		Annuities-Present employees and future entrants-Withdrawal after age 60
and prior to 65.
An employee who attains age 60 or more but less than age 65 in service,
upon withdrawal, shall be entitled to annuity as follows:
1.  Present Employee--Age and service and prior service annuities
provided from the total sum accumulated to his credit for such annuities on
the date of withdrawal, computed as of his age on such date of withdrawal.
2.  Future Entrant--Age and service annuity provided from the total sum
accumulated to his credit for such annuity on the date of withdrawal,
computed as of his age on such date of withdrawal.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-127) (from Ch. 108 1/2, par. 9-127)
Sec. 9-127. 
		
		Annuities - Present employees and future
entrants - Withdrawal after age 50 and prior to age 60.
An employee who (i) withdraws prior to January 1, 1988,
having attained age 55 or more but less than age 60 in
service and having 10 or more years of service at date of withdrawal, or (ii)
beginning January 1, 1988, attains age 50 in the service and withdraws
before age 60 with at least 10 years of creditable service, shall
be entitled to annuity, from the date of withdrawal, as follows:
1.  Present employee and future entrant with 20 or more years of
service - Age and service annuity provided from the total sum accumulated
to his credit from employee contributions and county contributions for
such annuity, and, for a present employee, prior service annuity from
the total sum accumulated to his credit for such annuity.
2.  Present employee and future entrant with 10 or more but less than
20 years of service - Age and service annuity provided from the total sum
accumulated to his credit for such annuity from employee contributions,
plus 1/10 of the corresponding credits accumulated for such annuity from
county contributions for each year of service after the first 10 years;
and, in addition in the case of a present employee, the total sum
accumulated to his credit for prior service annuity on account of
employee contributions to any county pension fund in operation in the
county on the effective date, and 1/10 of prior service annuity
accumulated to his credit under "The 1925 Act" and this Article, for
each year of service after the first 10 years.
Any such annuity shall be computed as of the employee's age on the
date of withdrawal.
(Source: P.A. 85-964.)
(40 ILCS 5/9-128) (from Ch. 108 1/2, par. 9-128)
Sec. 9-128. 
		
		Annuities - Present employees and future
entrants - Withdrawal before age 50. An employee who, prior to January 1,
1988, withdraws after 10 years of service before age 55 and
attains age 55 while out of service shall be entitled to annuity after
attainment of age 55.  An employee with at least 10 years of creditable
service who withdraws from service on or after January 1, 1988 at less than
age 50 shall be entitled to annuity upon attaining age 50.  Such annuities
shall be calculated as follows:
1.  Present employee and future entrant with 20 or more years of
service - Age and service annuity provided from the total sum accumulated to
his credit from employee contributions and county contributions for such
annuity, and, in addition in the case of a present employee, prior service
annuity from the sum accumulated to his credit for such annuity.
2.  Present employee and future entrant with 10 or more but less than 20
years of service - Age and service annuity provided from total sum
accumulated to his credit for such annuities from employee contributions,
plus 1/10 of the county contributions accumulated to his credit for each
year of service after the first 10 years; and, in addition, in the case of
a present employee, credits for prior service annuity on account of
employee contributions to any county pension fund in operation in the
county on the effective date, and 1/10 of the prior service annuity
accumulated to his credit under "The 1925 Act" and this Article, for each
year of service after the first 10 years.
Any such annuity shall be computed as though the employee were age 50
when the annuity was granted (age 55 for employees withdrawing before
January 1, 1988), regardless of his actual age at the time of application for
annuity. An employee shall not be entitled to annuity for any period
between the date he attained age 50 (age 55 for employees withdrawing
before January 1, 1988) and the date of application for annuity.
(Source: P.A. 85-964.)
(40 ILCS 5/9-128.1) (from Ch. 108 1/2, par. 9-128.1)
Sec. 9-128.1. 
		Annuities for members of the County Police Department.
(a) In lieu of the regular or minimum annuity or annuities for any deputy
sheriff who is a member of a County Police Department, he may, upon withdrawal
from service after not less than 20 years of service in the position of
deputy sheriff as defined below, upon
or after attainment of age 55, receive a total annuity equal to 2% for each
year of service based upon his highest average annual salary for any 4
consecutive years within the last 10 years of service immediately
preceding the date of withdrawal from service, subject to a maximum
annuity equal to 75% of such average annual salary.
(b) Any deputy sheriff who withdraws from the service after July 1, 1979,
after having attained age 53 in the service with 23 or more years of service
credit shall be entitled to an annuity computed as follows if such annuity
is greater than that provided in the foregoing paragraphs of this Section
9-128.1:  An annuity equal to 50% of the average salary for the 4 highest
consecutive years of the last 10 years of service plus additional annuity
equal to 2% of such average salary for each completed year of service or
fraction thereof rendered after his attainment of age 53 and the completion
of 23 years of service, plus an additional annuity equal to 1% of such
average salary for each completed year of service or fraction thereof in
excess of 23 years up to age 53.
(c) Any deputy sheriff who withdraws from the service after December 31,
1987 with 20 or more years of service credit, shall be entitled, upon
attainment of age 50, to an annuity computed as follows if such annuity is
greater than that provided in the foregoing paragraphs of this Section
9-128.1: An annuity equal to 50% of the average salary for the 4 highest
consecutive years of the last 10 years of service, plus additional annuity
equal to 2% of such average salary for each completed year of service or
fraction thereof in excess of 20 years.
(d) A deputy sheriff who reaches compulsory retirement age and who has less
than 23 years of service shall be entitled to a minimum annuity equal to
an amount determined by the product of (1) his years of service and (2)
2% of his average salary for the 4 consecutive highest years of salary within
the last 10 years of service immediately prior to his reaching compulsory
retirement age.
(e) Any deputy sheriff who retires after January 1, 1984 and elects to
receive an annuity under this Section, and who has credits under this
Article for service not as a deputy sheriff, shall be entitled to receive,
in addition to the amount of annuity otherwise provided under this Section,
an additional amount of annuity provided from the totals accumulated to his
credit for prior service and age and service annuities for such service not
as a deputy sheriff.
(f) The term "deputy sheriff" means an employee charged with the duty of
law enforcement as a deputy sheriff as specified in Section 1 of "An Act
in relation to County Police Departments in certain Counties, creating a
County Police Department Merit Board and defining its powers and
duties", approved August 5, 1963, who rendered service in such position
before and after such date.
The terms "deputy sheriff" and "member of a County Police Department"
shall also include an elected sheriff of the county who has elected to become
a contributor and who has submitted to the board his written election to
be included within the provisions of this Section.  With respect to any
such sheriff, service as the elected sheriff of the county shall be deemed
to be service in the position of deputy sheriff for the purposes of this
Section provided that the employee contributions therefor are made at the
rate prescribed for members of the County Police Department.  A sheriff
electing to be included under this Section may also elect to have his service
as sheriff of the county before the date of such election included as service
as a deputy sheriff for the purposes of this Section, by making an additional
contribution for each year of such service, equal to the difference between
the amount he would have contributed to the Fund during such year had he
been contributing at the rate then in effect for members of the County Police
Department and the amount actually contributed, plus interest thereon at
the rate of 6% per annum from the end of such year to the date of payment.
(g) In no case shall an annual annuity provided in this Section 9-128.1
exceed 80% of the average annual salary for any 4 consecutive years within
the last 10 years of service immediately preceding the date of withdrawal from
service.
A deputy sheriff may in addition, be entitled to the benefits provided by
Section 9-133 or 9-133.1 if he so qualifies under such Sections.
(h) A deputy sheriff may elect, between January 1 and January 15, 1983, to
transfer his creditable service as a member of the State Employees' Retirement
System of Illinois to any Fund established under this Article of which he
is a member, and such transferred creditable service shall be included as
service for the purpose of calculating his benefits under this Article to
the extent that the payment specified in Section 14-105.3 has been received
by such Fund.
(i) An active deputy sheriff who has at least 15 years of service
credit in that capacity may elect to have any or all of his credits under
this Article for service not as a deputy sheriff deemed to be credits for
service as a deputy sheriff, by filing a written election with the Board,
accompanied by payment of an amount to be determined by the Board, equal to
(1) the difference between the amount of employee contributions actually
contributed by the applicant for such service not as a deputy sheriff, and
the amounts that would have been contributed had such contributions been
made at the rates applicable to service as a deputy sheriff, plus (2)
interest thereon at the rate of 3% per annum, compounded annually, from the
date of service to the date of payment.
(j) Beginning on the effective date of this amendatory Act of 1996, the
terms "deputy sheriff" and "member of a County Police Department" shall also
include any chief of the County Police Department or undersheriff of the
County Sheriff's Department who has submitted to the board his or her written
election to be included within the provisions of this Section.  With respect to
any such police chief or undersheriff, service as a chief of the County Police
Department or an undersheriff of the County Sheriff's Department shall be
deemed to be service in the position of deputy sheriff for the purposes of this
Section, provided that the employee contributions therefor are made at the rate
prescribed for members of the County Police Department.
A chief of the County Police Department or undersheriff of the County
Sheriff's Department electing to be
included under this Section may also elect to have his or her service as chief
of the County Police Department or undersheriff of the County Sheriff's
Department before the date of the election included as service as a deputy
sheriff for the purposes of this Section, by making an additional contribution
for each year of such service, equal to the difference between the amount that
he or she would have contributed to the Fund during that year at the rate then
in effect for members of the County Police Department and the amount actually
contributed, plus interest thereon at the rate of 6% per year, compounded
annually, from the end of that year to the date of payment.
A chief of the County Police Department or undersheriff of the County
Sheriff's Department who has elected to be included within the provisions of
this Section may transfer to this Fund credits and creditable service
accumulated under any pension fund or retirement system established under
Article 3, 7, 8, 14, or 15, upon payment to the Fund of (1) the amount by which
the employee contributions that would have been required if he or she had
participated in this Fund during the period for which credit is being
transferred, plus interest, plus an equal amount for employer
contributions, exceeds the amounts actually transferred from that other fund or
system to this Fund, plus (2) interest thereon at 6% per year, compounded
annually, from the date of transfer to the date of payment.
A chief of the County Police Department or undersheriff of the County
Sheriff's Department may purchase credits and creditable service for up to 2
years of public employment rendered to an out-of-state public agency.  Payment
for that service shall be at the applicable rates in effect for employee and
employer contributions during the period for which credit is being purchased,
plus interest at the rate of 6% per year, compounded annually, from the date of
service until the date of payment.
(Source: P.A. 89-643, eff. 8-9-96.)
(40 ILCS 5/9-128.2)
Sec. 9-128.2. Stipends. Any elected county officer who was entitled to receive a stipend from the State on or after July 1, 2009 and on or before June 30, 2010 may establish earnings credit for the amount of stipend not received, if the elected county official applies in writing to the fund within 6 months after the effective date of this amendatory Act of the 96th General Assembly and pays to the fund an amount equal to (i) employee contributions on the amount of stipend not received, (ii) employer contributions determined by the Board equal to the employer's normal cost of the benefit  on the amount of stipend not received, plus (iii) interest on items (i) and (ii) at the actuarially assumed rate.
(Source: P.A. 96-961, eff. 7-2-10.)
(40 ILCS 5/9-129) (from Ch. 108 1/2, par. 9-129)
Sec. 9-129. 
		Annuities-Re-entry into service. 
		
		Annuity in excess of that fixed in Sections 9-126, 9-127 or 9-128
shall not be granted to any employee described therein, unless he
re-entered service before age 65. If such re-entry occurs, his annuity
shall be provided in accordance with Sections 9-125 to 9-128, inclusive,
whichever are applicable.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-130) (from Ch. 108 1/2, par. 9-130)
Sec. 9-130. 
		Service after time of fixing annuity.
Service rendered after the time of fixing an annuity shall not be
considered for age and service annuity and for prior service annuity.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-131) (from Ch. 108 1/2, par. 9-131)
Sec. 9-131. 
		Prior service annuity credits. 
		(a) The sum to be credited for prior service annuity in the case of
any present employee described in subdivision (a) of Section 9-109
shall be the entire sum credited for such purposes.
(b) The sum to be credited for prior service annuity in the case of
any present employee described in subdivision (b) of Section 9-109
shall be the sum credited for such purpose less the excess which would
have accumulated under this Article from contributions by the employee
after he attained age 65 if such contributions had been made from the
effective date to the date of withdrawal with interest at the effective
rate to the date of his withdrawal, over the amounts actually
contributed for such purpose with like interest computed to such date of
withdrawal; provided that the sum so computed shall be less than the sum
credited for prior service annuity under the foregoing provisions of
this Article. If the sum so computed shall be equal to or greater than
the sum credited for prior service annuity as aforesaid, such employee
shall not be entitled to prior service annuity.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-132) (from Ch. 108 1/2, par. 9-132)
Sec. 9-132. 
		Minimum annuity.
A present employee who was a contributor to a county pension fund in
operation on the effective date who withdraws on or after such date having
20 or more years of service and for whom the amount of annuity provided by
this Article is less than the amount stated in this section has a right to
receive annuity as follows:
(a) $600 a year after the date of withdrawal if he is     age 55 or more at such time;
(b) $600 a year after the date he becomes age 55 if     he is less than such age when he withdraws.
In addition to the combined age and service and prior service annuities
to which a present employee is entitled, an employee with 24 or more years
of service who has attained age 65 or more at the time he withdraws is
entitled to receive a sum equal to the difference between the combined age
and service annuity and prior service annuity, and 1/3 of his salary at the
date of his withdrawal.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-133) (from Ch. 108 1/2, par. 9-133)
Sec. 9-133. Automatic increase in annuity.
(a) An employee who retired or retires from service after December 31, 1959,
having attained age 60 or more or, beginning January 1, 1991, having attained
30 or more years of creditable service, shall, in the month of January of the
year following the year in which the first anniversary of retirement occurs,
have his then fixed and payable monthly annuity increased by 1 1/2%, and such
first fixed annuity as granted at retirement increased by a further 1 1/2% in
January of each year thereafter.  Beginning with January of the year 1972, such
increases shall be at the rate of 2% in lieu of the aforesaid specified 1 1/2%.
Beginning with January of the year 1982, such increases shall be at the rate
of 3% in lieu of the aforesaid specified 2%.  Beginning January 1, 1998,
these increases shall be at the rate of 3% of the current amount of the
annuity, including any previous increases received under this Article,
without regard to whether the annuitant is in service on or after the
effective date of this amendatory Act of 1997.
An employee who retires on
annuity before age 60 and, beginning January 1, 1991, with less than 30 years
of creditable service shall receive such increases beginning with January of
the year immediately following the year in which he attains the age of 60
years.  An employee who retires on annuity before age 60 and before January 1,
1991, with at least 30 years of creditable service, shall be entitled to
receive the first increase under this subsection no later than January 1, 1993.
For an employee who, in accordance with the provisions of Section
9-108.1 of this Act, shall have become a member of the State System
established under Article 14 on February 1, 1974, the first such
automatic increase shall begin in January of 1975.
(b) Subsection (a) is not applicable to an employee retiring and receiving a
term annuity, as defined in this Act, nor to any otherwise qualified employee
who retires before he makes employee contributions (at the 1/2 of 1% rate as
provided in this Section) for this additional annuity for not less than the
equivalent of one full year.  Such employee, however, shall make arrangement to
pay to the fund a balance of such contributions, based on his final salary, as
will bring such 1/2 of 1% contributions, computed without interest, to the
equivalent of one year's contributions.
Beginning with the month of January, 1960, each employee shall
contribute by means of salary deductions 1/2 of 1% of each salary
payment, concurrently with and in addition to the employee contributions
otherwise provided for annuity purposes.
Each such additional contribution shall be used, together with county
contributions, to defray the cost of the specified annuity increments.
Such additional employee contributions are not refundable, except to
an employee who withdraws and applies for refund under this Article, or
applies for annuity, and also in cases where a term annuity becomes
payable. In such cases his contributions shall be refunded, without
interest.
(Source: P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-133.1) (from Ch. 108 1/2, par. 9-133.1)
Sec. 9-133.1. Automatic increases in annuity for certain heretofore retired
participants.  A retired employee retired at age 55 or over and who (a) is
receiving annuity based on a service credit of 20 or more years, and (b) does
not qualify for the automatic increases in annuity provided for in Sec. 9-133
of this Article, and (c) elects to make a contribution to the Fund at a
time and manner prescribed by the Retirement Board, of a sum equal to 1% of
the final average monthly salary forming the basis of the calculation of
their annuity multiplied by years of credited service, or 1% of their final
monthly salary multiplied by years of credited service in any case where
the final average salary is not used in the calculation, shall have his
original fixed and payable monthly amount of annuity increased in January
of the year following the year in which he attains the age of 65 years, if
such age of 65 years is attained in the year 1969 or later, by an amount
equal to 1 1/2%, and by an equal additional 1 1/2% in January of each year
thereafter.  Beginning with January of the year 1972, such increases shall
be at the rate of 2% in lieu of the aforesaid specified 1 1/2%.  Beginning
with January of the year 1982, such increases shall be at the rate of 3%
in lieu of the aforesaid specified 2%.  Beginning January 1, 1998,
these increases shall be at the rate of 3% of the current amount of the
annuity, including any previous increases received under this Article,
without regard to whether the annuitant is in service on or after the
effective date of this amendatory Act of 1997.
In those cases in which the retired employee receiving annuity has
attained the age of 66 or more years in the year 1969, he shall have such
annuity increased in January of the year 1970 by an amount equal to 1 1/2%
multiplied by the number equal to the number of months of January elapsing
from and including January of the year immediately following the year he
attained the age of 65 years if retired at or prior to age 65, or from and
including January of the year immediately following the year of retirement
if retired at an age greater than 65 years, to and including January of the
year 1970, and by an equal additional 1 1/2% in January of each year
thereafter. Beginning with January of the year 1972, such increases shall
be at the rate of 2% in lieu of the aforesaid specified 1 1/2%.  Beginning
with January of the year 1982, such increases shall be at the rate of 3%
in lieu of the aforesaid specified 2%.  Beginning January 1, 1998,
these increases shall be at the rate of 3% of the current amount of the
annuity, including any previous increases received under this Article,
without regard to whether the annuitant is in service on or after the
effective date of this amendatory Act of 1997.
To defray the annual cost of such increases, the annual interest income
of the Fund, accruing from investments held by the Fund, exclusive of gains
or losses on sales or exchanges of assets during the year, over and above
4% a year, shall be used to the extent necessary and available to finance
the cost of such increases for the following year.
(Source: P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-134) (from Ch. 108 1/2, par. 9-134)
Sec. 9-134. 
		Minimum annuity - Additional provisions.
(a) An employee who withdraws after July 1, 1957 at age 60 or more with
20 or more years of service, for whom the amount of age and service and
prior service annuity combined is less than the amount stated in this
Section from the date of withdrawal, instead of all annuities otherwise
provided in this Article, is entitled to receive an annuity for life of an
amount equal to 1 2/3% for each year of service, of his highest average
annual salary for any 5 consecutive years within the last 10 years of
service immediately preceding the date of withdrawal; provided that in the
case of any employee who withdraws on or after July 1, 1971, such employee
age 60 or over with 20 or more years of service, or who withdraws on or
after January 1, 1982 and on or after attainment of age 65 with 10 or more
years of service, shall instead receive an annuity for life equal to 1.67%
for each of the first 10 years of service; 1.90% for each of the next 10
years of service; 2.10% for each year of service in excess of 20 but not
exceeding 30; and 2.30% for each year of service in excess of 30, based on
the highest average annual salary for any 4 consecutive years within the
last 10 years of service immediately preceding the date of withdrawal.
An employee who withdraws after July 1, 1957, but prior to January 1,
1988, with 20 or more years of service, before age 60 is entitled to
annuity, to begin not earlier than age 55, if under such age at withdrawal,
as computed in the last preceding paragraph, reduced 1/2 of 1% for each
full month or fractional part thereof that his attained age when annuity is
to begin is less than 60 to the end that the total reduction at age 55
shall be 30%, 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.
An employee who withdraws on or after January 1, 1988, with 20 or more
years of service and before age 60, is entitled to annuity as computed
above, to begin not earlier than age 50 if under such age at withdrawal,
reduced 1/2 of 1% for each full month or fractional part thereof that his
attained age when annuity is to begin is less than 60, to the end that the
total reduction at age 50 shall be 60%, except that an employee retiring at
age 50 or over but less than age 60, having at least 30 years of service,
shall not be subject to the reduction in retirement annuity because of
retirement below age 60.
An employee who withdraws on or after January 1, 1992 but before
January 1, 1993, at age 60 or over with 5 or more years of service, may
elect, in lieu of any other employee annuity provided in this Section, to
receive an annuity for life equal to 2.20% for each of the first 20 years
of service, and 2.40% for each year of service in excess of 20, based on the
highest average annual salary for any 4 consecutive years within the last
10 years of service immediately preceding the date of withdrawal.  An
employee who withdraws on or after January 1, 1992, but before January 1,
1993, on or after attainment of age 55 but before attainment of age 60 with
5 or more years of service, is entitled to elect such annuity, but the
annuity shall be reduced 0.25% for each full month or fractional part
thereof that his attained age when the annuity is to begin is less than age
60, to the end that the total reduction at age 55 shall be 15%, except that
an employee retiring at age 55 or over but less than age 60, having at
least 30 years of service, shall not be subject to the reduction in
retirement annuity because of retirement below age 60.  This annuity benefit
formula shall only apply to those employees who are age 55 or over prior to
January 1, 1993, and who elect to withdraw at age 55 or over on or after
January 1, 1992 but before January 1, 1993.
An employee who withdraws on or after July 1, 1996 but before
August 1, 1996, at age 55 or over with 8 or more years of service, may
elect, in lieu of any other employee annuity provided in this Section, to
receive an annuity for life equal to 2.20% for each of the first 20 years
of service, and 2.40% for each year of service in excess of 20, based on the
highest average annual salary for any 4 consecutive years within the last
10 years of service immediately preceding the date of withdrawal, but the
annuity shall be reduced by 0.25% for each full month or fractional part
thereof that the annuitant's attained age when the annuity is to begin is
less than age 60, unless the annuitant has at least 30 years of service.
The maximum annuity under this paragraph (a) shall not exceed 70% of
highest average annual salary for any 5 consecutive years within the last
10 years of service in the case of an employee who withdraws prior to July
1, 1971, and 75% of the highest average annual salary for any 4 consecutive
years within the last 10 years of service immediately preceding the date of
withdrawal if withdrawal takes place on or after July 1, 1971 and prior
to January 1, 1988, and 80% of the highest average annual salary for any 4
consecutive years within the last 10 years of service immediately preceding
the date of withdrawal if withdrawal takes place on or after January 1,
1988. Fifteen hundred dollars shall be considered the minimum amount of
annual salary for any year, and the maximum shall be his salary as defined
in this Article, except that for the years before 1957 and subsequent to
1952 the maximum annual salary to be considered shall be $6,000, and for
any year before the year 1953, $4,800.
(b) Any employee who withdraws on or after July 1, 1985 but prior to
January 1, 1988, at age 60 or over with 10 or more years of service, may
elect in lieu of the benefit in paragraph (a) to receive an annuity for
life equal to 2.00% for each year of service, based on the highest average
annual salary for any 4 consecutive years within the last 10 years of
service immediately preceding the date of withdrawal.  An employee who
withdraws on or after July 1, 1985, but prior to January 1, 1988, with 10
or more years of service, but before age 60, is entitled to elect such
annuity, to begin not earlier than age 55, but the annuity shall be reduced
0.5% for each full month or fractional part thereof that his attained age
when the annuity is to begin is less than 60, to the end that the total
reduction at age 55 shall be 30%; except that an employee retiring at age
55 or over but less than age 60, having at least 30 years of service, shall
not be subject to the reduction in retirement annuity because of retirement
below age 60.
An employee who withdraws on or after January 1, 1988, at age 60 or
over with 10 or more years of service, may elect, in lieu of the benefit in
paragraph (a), to receive an annuity for life equal to 2.20% for each of the
first 20 years of service, and 2.4% for each year of service in excess of 20,
based on the highest average annual salary for any 4 consecutive years within
the last 10 years of service immediately preceding the date of withdrawal.
An employee who withdraws on or after January 1, 1988, with 10 or more
years of service, but before age 60, is entitled to elect such annuity, to
begin not earlier than age 50, but the annuity shall be reduced 0.5% for
each full month or fractional part thereof that his attained age when the
annuity is to begin is less than 60, to the end that the total reduction at
age 50 shall be 60%, except that an employee retiring at age 50 or over
but less than age 60, having at least 30 years of service, shall not be
subject to the reduction in retirement annuity because of retirement below
age 60.
An employee who withdraws on or after June 30, 2002 with 10 or more
years of service may elect, in lieu of any other retirement annuity provided
under this Article, to receive an annuity for life, beginning no earlier than
upon attainment of age 50, equal to 2.40% of his or her highest average annual
salary for any 4 consecutive years within the last 10 years of service
immediately preceding withdrawal, for each year of service.  If the employee
has less than 30 years of service, the annuity shall be reduced by 0.5% for
each full month or remaining fraction thereof that the employee's attained age
when the annuity is to begin is less than 60.
The maximum annuity under this paragraph (b) shall not exceed 75% of the
highest average annual salary for any 4 consecutive years within the last
10 years of service immediately preceding the date of withdrawal if
withdrawal occurs prior to January 1, 1988, or 80% of the highest average
annual salary for any 4 consecutive years within the last 10 years of
service immediately preceding the date of withdrawal if withdrawal takes
place on or after January 1, 1988.
The provisions of this paragraph (b) do not apply to any former County
employee receiving an annuity from the fund, who re-enters service as a
County employee, unless he renders at least 3 years of additional service
after the date of re-entry.
(c) For an employee receiving disability benefit, the salary for annuity
purposes under paragraph (a) or (b) of this Section shall, for all periods of
disability benefit subsequent to the year 1956, be the amount on which his
disability benefit was based.
(d) A county employee with 20 or more years of service, whose entire
disability benefit credit period expires before attainment of age 50
(age 55 if expiration occurs before January 1, 1988), while
still disabled for service is entitled upon withdrawal to the larger of:
(1) The minimum annuity provided above, assuming that     he is then age 50 (age 55 if expiration occurs before January 1, 1988), and reducing such annuity to its actuarial equivalent at his attained age on such date, or
(2) the annuity provided from his age and service and     prior service annuity credits.
(e) The minimum annuity provisions above do not apply to any former
county employee receiving an annuity from the fund, who re-enters service
as a county employee, unless he renders at least 3 years of additional
service after the date of re-entry.
(f) Any employee in service on July 1, 1947, or who enters service
thereafter before attaining age 65 and withdraws after age 65 with less
than 10 years of service for whom the annuity has been fixed under the
foregoing Sections of this Article, shall, instead of the annuity so fixed,
receive an annuity as follows:
Such amount as he could have received had the accumulated amounts for
annuity been improved with interest at the effective rate to the date of
withdrawal, or to attainment of age 70, whichever is earlier, and had the
county contributed to such earlier date for age and service annuity the
amount that it would have contributed had he been under age 65, after the
date his annuity was fixed in accordance with this Article, and assuming
his annuity were computed from such accumulations as of his age on such
earlier date. However those employees who before July 1, 1953, made
additional contributions in accordance with this Article, the annuity so
computed under this paragraph shall not exceed the annuity which would be
payable under the other provisions of this Section if the employee
concerned was credited with 20 years of service and would qualify for
annuity thereunder.
(g) Instead of the annuity provided in this or any other Section of this
Article, an employee having attained age 65 with at least 15 years of
service may elect to receive a minimum annual annuity for life equal to 1%
of the highest average annual salary for any 4 consecutive years within the
last 10 years of service immediately preceding retirement for each year of
service, plus the sum of $25 for each year of service provided that no such
minimum annual annuity may be greater than 60% of such highest average
annual salary.
(h) The annuity is payable in equal monthly installments.
(i) If, by operation of law, a function of a governmental unit, as
defined by Section 20-107 of this Code, is transferred in whole or in part
to the county in which this Article 9 is created as set forth in Section
9-101, and employees of the governmental unit are transferred as a class to
such county, the earnings credits in the retirement system covering the
governmental unit which have been validated under Section 20-109 of this
Code shall be considered in determining the highest average annual salary
for purposes of this Section 9-134.
(j) The annuity being paid to an employee annuitant on July 1, 1988,
shall be increased on that date by 1% for each full year that has elapsed
from the date the annuity began.
(k) Notwithstanding anything to the contrary in this Article 9, Section
20-131 shall not apply to an employee who withdraws on or after January 1,
1988, but prior to attaining age 55.  Therefore, no employee shall be
entitled to elect to have the alternative formula previously set forth in
Section 20-122 prior to the amendatory Act of 1975 apply to any annuity,
the payment of which commenced after January 1, 1988, but prior to such
employee's attainment of age 55.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-134.1) (from Ch. 108 1/2, par. 9-134.1)
Sec. 9-134.1. 
		
		Preservation of minimum annuity rights for certain house of
correction employees and their widows.
In the case of employees who were contributors to and participants as of
December 31, 1968, in a House of Correction Employees' Pension Fund, who,
by virtue of group transfer on January 1, 1969 became participants in
Municipal Employees' Annuity and Benefit Fund under Article 8 of this Code,
and who, because of further group or class transfer become participants in
the Fund created under Article 9 of this Code, Section 8-136.2 of this Code
preserving certain minimum annuity rights for certain house of correction
employees and their widows is made applicable to such employees so
transferred to this Fund, and such Section is made part of this Article 9
so that such transferred employees are guaranteed such rights under the
Fund created by this Article 9 of the Illinois Pension Code as outlined in
Section 8-136.2 of this Code.
(Source: P.A. 76-1574.)
(40 ILCS 5/9-134.2) (from Ch. 108 1/2, par. 9-134.2)
Sec. 9-134.2. 
		Early retirement incentives.
(a) To be eligible for the benefits provided in this Section, a person must:
(1) be a current contributing member of this Fund     who, on May 1, 1992 and within 30 days prior to the date of retirement, is (i) in active payroll status in a position of employment under this Article, or (ii) receiving disability benefits under Section 9-156 or 9-157;
(2) have not previously retired under this Article;
(3) file with the Board before May 1, 1993, a written     application requesting the benefits provided in this Section;
(4) elect to retire under this Section on or after     December 1, 1992 and on or before May 29, 1993 (or the date established under subsection (c), if applicable);
(5) have attained age 55 on or before the date of     retirement; and
(6) have at least 10 years of creditable service     under this Fund or any of the participating systems under the Retirement Systems Reciprocal Act by the effective date of the retirement annuity.
(b) An employee who qualifies for the benefits provided under this
Section shall be entitled to the following:
(1) The employee's retirement annuity, as calculated     under the other provisions of this Article, shall be increased at the time of retirement by an amount equal to 1% of the employee's average annual salary for the highest 4 consecutive years within the last 10 years of service, multiplied by the employee's number of years of service credit in this Fund up to a maximum of 10 years; except that the total retirement annuity, including any additional benefits elected under Section 9-121.6 or 9-179.3, shall not exceed 80% of that highest average annual salary.
(2) If the employee's retirement annuity is     calculated under Section 9-134, the employee shall not be subject to the reduction in retirement annuity because of retirement below age 60 that is otherwise required under that Section.
(c) In the case of an employee whose immediate retirement could
jeopardize public safety or create hardship for the employer, the deadline
for retirement provided in subdivision (a)(4) of this Section may be
extended to a specified date, no later than November 30, 1993, by the
employee's department head, with the approval of the President of the
County Board.  In the case of an employee who is not employed by a
department of the County, the employee's "department head", for the
purposes of this Section, shall be a person designated by the President of
the County Board.
(d) Notwithstanding Section 9-161, 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 without the benefits provided in this Section.
(Source: P.A. 87-1130.)
(40 ILCS 5/9-134.3)
Sec. 9-134.3. 
		Early retirement incentives.
(a) To be eligible for the benefits provided in this Section, a person must:
(1) be a current contributing member of the Fund     established under this Article who, on May 1, 1997 and within 30 days prior to the date of retirement, is (i) in active payroll status in a position of employment under this Article or (ii) receiving disability benefits under Section 9-156 or 9-157; or else be eligible under subsection (g);
(2) have not previously retired from the Fund, except     as provided under subsection (g);
(3) file with the Board before October 1, 1997 (or     the date specified in subsection (g), if applicable) a written application requesting the benefits provided in this Section;
(4) elect to retire under this Section on or after     September 1, 1997 and on or before February 28, 1998 (or the date established under subsection (d) or (g), if applicable);
(5) have attained age 55 on or before the date of     retirement and before February 28, 1998; and
(6) have at least 10 years of creditable service in     the Fund, excluding service in any of the other participating systems under the Retirement Systems Reciprocal Act, by the effective date of the retirement annuity or February 28, 1998, whichever occurs first.
(b) An employee who qualifies for the benefits provided under this Section
shall be entitled to the following:
(1) The employee's retirement annuity, as calculated     under the other provisions of this Article, shall be increased at the time of retirement by an amount equal to 1% of the employee's average annual salary for the highest 4 consecutive years within the last 10 years of service, multiplied by the employee's number of years of service credit in this Fund up to a maximum of 10 years; except that the total retirement annuity, including any additional benefits elected under Section 9-121.6 or 9-179.3, shall not exceed 80% of that highest average annual salary.
(2) If the employee's retirement annuity is     calculated under Section 9-134, the employee shall not be subject to the reduction in retirement annuity because of retirement below age 60 that is otherwise required under that Section.
(c) A person who elects to retire under the provisions of this Section
thereby relinquishes his or her right, if any, to have the retirement
annuity calculated under the alternative formula formerly set forth in Section
20-122 of the Retirement Systems Reciprocal Act.
(d) In the case of an employee whose immediate retirement could jeopardize
public safety or create hardship for the employer, the deadline for retirement
provided in subdivision (a)(4) of this Section may be extended to a specified
date, no later than August 31, 1998, by the employee's department head, with
the approval of the President of the County Board.  In the case of an employee
who is not employed by a department of the County, the employee's "department
head", for the purposes of this Section, shall be a person designated by the
President of the County Board.
(e) Notwithstanding Section 9-161, 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 without the
benefits provided in this Section.
(f) This Section also applies to the Fund established under
Article 10 of this Code.
(g) A person who (1) was a participating employee on November 30, 1996,
(2) was laid off on or after December 1, 1996 and before May 1, 1997 due to
the elimination of the employee's job or position, (3) meets the requirements
of items (3) through (6) of subsection (a), and (4) has not been reinstated
as a Cook County employee since being laid off is eligible for the benefits
provided under this Section.  For such a person, the application required under
subdivision (a)(3) of this Section must be filed within 60 days after the
effective date of this amendatory Act of the 92nd General Assembly, and the
date of retirement must be within 60 days after the effective date of this
amendatory Act.
In the case of a person eligible under this subsection (g) who began to
receive a retirement annuity before the effective date of this amendatory Act,
the annuity shall be recalculated to include the increase under this Section,
and that increase shall take effect on the first annuity payment date following
the date of application.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-134.4)
Sec. 9-134.4. 
		Early retirement incentives.
(a) To be eligible for the benefits provided in this Section, a person must:
(1) be a current contributing member of the Fund     established under this Article who, on January 1, 2001 and within 30 days prior to the date of retirement, is (i) in active payroll status in a position of employment under this Article or (ii) receiving disability benefits under Section 9-156 or 9-157;
(2) have not previously retired from the Fund;
(3) file with the Board before March 1, 2003 a     written application requesting the benefits provided in this Section;
(4) elect to retire under this Section on or after     November 30, 2002 and on or before March 31, 2003 (or the date established under subsection (d), if applicable);
(5) have attained age 50 on or before the date of     retirement and on or before March 31, 2003; and
(6) have at least 20 years of creditable service in     the Fund, excluding service in any of the other participating systems under the Retirement Systems Reciprocal Act, by the effective date of the retirement annuity or March 31, 2003, whichever occurs first.
(b) An employee who qualifies for the benefits provided under this Section
shall be entitled to the following:
(1) The employee's retirement annuity, as calculated     under the other provisions of this Article, shall be increased at the time of retirement by an amount equal to 1% of the employee's average annual salary for the highest 4 consecutive years within the last 10 years of service, multiplied by the employee's number of years of service credit in this Fund up to a maximum of 10 years; except that the total retirement annuity, including any additional benefits elected under Section 9-121.6 or 9-179.3, shall not exceed 80% of that highest average annual salary.
(2) If the employee's retirement annuity is     calculated under Section 9-134, the employee shall not be subject to the reduction in retirement annuity because of retirement below age 60 that is otherwise required under that Section.
(c) A person who elects to retire under the provisions of this Section
thereby relinquishes his or her right, if any, to have the retirement
annuity calculated under the alternative formula formerly set forth in Section
20-122 of the Retirement Systems Reciprocal Act.
(d) In the case of an employee whose immediate retirement could jeopardize
public safety or create hardship for the employer, the deadline for retirement
provided in subdivision (a)(4) of this Section may be extended to a specified
date, no later than September 30, 2003, by the employee's department head, with
the approval of the President of the County Board.  In the case of an employee
who is not employed by a department of the County, the employee's "department
head", for the purposes of this Section, shall be a person designated by the
President of the County Board.
(e) Notwithstanding Section 9-161, 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 without the
benefits provided in this Section.
(f) This Section also applies to the Fund established under Article 10 of
this Code.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-134.5)
Sec. 9-134.5. Alternative retirement cancellation payment.
(a) To be eligible for the alternative retirement cancellation payment provided in this Section, a person must:
(1) be a member of this Fund who, on December 31,     2006, was (i) in active payroll status as an employee and continuously employed in a position on and after the effective date of this Section and (ii) an active contributor to this Fund with respect to that employment;
(2) have not previously received any retirement     annuity under this Article;
(3) file with the Board on or before 45 days after     the effective date of this Section, a written application requesting the alternative retirement cancellation payment provided in this Section;
(4) terminate employment under this Article no later     than 60 days after the effective date of this Section; and
(5)  if there is a QILDRO in effect against the     person, file with the Board the written consent of all alternate payees under the QILDRO to the election of an alternative retirement cancellation payment under this Section.
(b) In lieu of any retirement annuity or other benefit provided under this Article, a person who qualifies for and elects to receive the alternative retirement cancellation payment under this Section shall be entitled to receive a one-time lump sum retirement cancellation payment equal to the amount of his or her contributions to the Fund (including any employee contributions for optional service credit and including any employee contributions paid by the employer or credited to the employee during disability) on the date of termination, with regular interest, multiplied by 1.5.
(c) Notwithstanding any other provision of this Article, a person who receives an alternative retirement cancellation payment under this Section thereby forfeits the right to any other retirement or disability benefit or refund under this Article, and no widow's, survivor's, or death benefit deriving from that person shall be payable under this Article. Upon accepting an alternative retirement cancellation payment under this Section, the person's creditable service and all other rights in the Fund are terminated for all purposes.
(d) To the extent permitted by federal law, a person who receives an alternative retirement cancellation payment under this Section may direct the Fund to pay all or a portion of that payment as a rollover into another retirement plan or account qualified under the Internal Revenue Code of 1986, as amended.
(e) Notwithstanding any other provision of this Article, a person who has received an alternative retirement cancellation payment under this Section and who reenters service under this Article must first repay to the Fund the amount by which that alternative retirement cancellation payment exceeded the amount of his or her refundable employee contributions with interest at 6% per annum. For the purposes of re-establishing creditable service that was terminated upon election of the alternative retirement cancellation payment, the portion of the alternative retirement cancellation payment representing refundable employee contributions shall be deemed a refund repayable in accordance with Section 9-163.
(f) No individual who receives an alternative retirement cancellation payment under this Section may return to active payroll status within 365 days after separation from service to the employer.
(Source: P.A. 95-369, eff. 8-23-07; 95-876, eff. 8-21-08.)
(40 ILCS 5/9-135) (from Ch. 108 1/2, par. 9-135)
Sec. 9-135. 
		Reversionary annuity.
(a) An employee, prior to retirement on annuity, may elect to take a
lesser amount of annuity and provide, with the actuarial value of the
amount by which his annuity is reduced, a reversionary annuity for a wife,
husband, parent, child, brother or sister. The option shall be exercised by
filing a written designation with the board prior to retirement, and may be
revoked by the employee at any time before retirement. The death of the
employee prior to his retirement shall automatically void the option.
(b) The death of the designated reversionary annuitant prior to the
employee's retirement shall automatically void the option. If the
reversionary annuitant dies after the employee's retirement and before
the death of the employee annuitant, the
reduced annuity being paid to the retired employee annuitant shall be
increased to the amount of annuity before reduction for the reversionary
annuity and no reversionary annuity shall be payable.
The option is subject to the further condition that no reversionary
annuity shall be paid if the employee dies before the expiration of 730
days from the date his written designation was filed with the board, even
though he has retired and is receiving a reduced annuity.
(c) The employee exercising this option shall not reduce his retirement
annuity by more than $100 a month or by 25%, whichever is the lesser, or
elect to provide a reversionary annuity of less than $50 per month. After
July 1, 1981 the $100 limitation shall not apply.  No
option shall be permitted if the reversionary annuity for a widow, when
added to the widow's annuity payable under this Article, exceeds 80% of the
reduced annuity payable to the employee.
(d) A reversionary annuity shall begin on the day following the death of
the employee annuitant, with the first payment to be made on the
first day of the calendar month following the death of the employee
annuitant and the last payment to be made on the first day of the calendar
month in which the reversionary annuitant dies.
(e) The increases in annuity provided in Section 9-133 of this Article
shall, as to an employee so electing a reduced annuity, relate to the
amount of the original annuity, and such amount shall constitute the
annuity on which such automatic increases shall be based.
(f) The amount of the monthly reversionary annuity shall be determined
by multiplying the amount of the monthly reduction in the employee's
annuity by the factor in the following table based on the age of the
employee and the difference in the age of the employee and the age of the
reversionary annuitant at the starting date of the employee's annuity:
Reversionary Annuitant's Age
in Years Younger than Employee
Employee's
30 or
Age
0-4
5-9
10-14
15-19
20-24
25-29
more
50-51
5.32
4.60
4.09
3.61
3.43
3.30
3.09
52-54
4.71
4.04
3.56
3.11
2.96
2.79
2.65
55-57
4.14
3.52
3.08
2.76
2.54
2.38
2.26
58-60
3.62
3.05
2.65
2.36
2.16
2.02
1.91
61-63
3.16
2.63
2.27
2.01
1.83
1.70
1.60
64-66
2.74
2.27
1.94
1.70
1.54
1.43
1.34
67-69
2.40
1.97
1.66
1.45
1.30
1.20
1.12
70 & Over
2.11
1.71
1.43
1.24
1.10
1.01
0.94
In Years Older than Employee
Employee's
31 or
Age
1-5
6-10
11-15
16-20
21-25
26-30
more
50-51
6.31
7.74
9.71
12.44
16.12
20.90
27.23
52-54
5.67
7.01
8.87
11.43
14.90
19.52
25.92
55-57
5.03
6.28
8.03
10.43
13.69
18.16
24.67
58-60
4.44
5.60
7.22
9.44
12.49
16.84
23.50
61-63
3.90
4.97
6.44
8.46
11.30
15.56
22.50
64-66
3.43
4.38
5.69
7.51
10.17
14.33
21.61
67-69
3.03
3.88
5.07
6.75
9.32
13.60
21.83
70 & Over
2.68
3.44
4.52
6.12
8.70
13.34
24.21
(Source: P.A. 86-1488.)
(40 ILCS 5/9-135.1) (from Ch. 108 1/2, par. 9-135.1)
Sec. 9-135.1. 
		Death benefit. 
		Upon the death of an employee in service
or while receiving a retirement annuity, a death benefit of $1,000 shall be
payable to such beneficiary as the member may have nominated by written
direction duly acknowledged and filed with the Board, or if there is no
such nomination, to the estate of the employee.
(Source: P.A. 87-794.)
(40 ILCS 5/9-136) (from Ch. 108 1/2, par. 9-136)
Sec. 9-136. 
		Widow's prior service annuity.
A "Widow's Prior Service Annuity" shall be credited for the widow of a
male present employee for service prior to the effective date in accordance
with "The 1925 Act" and this Article, payable from and after the death of
the employee.
The amount so credited shall be improved by interest at the effective
rate during the time the employee is in the service or until the employee
attains age 65 or withdraws from the service, whichever event first occurs.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-137) (from Ch. 108 1/2, par. 9-137)
Sec. 9-137. 
		Widow's annuity.
A "Widow's Annuity" shall be credited for a widow of any male employee
covering service after the effective date, payable from and after his
death.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-138) (from Ch. 108 1/2, par. 9-138)
Sec. 9-138. 
		Widow's annuity-Present employee age 65 on effective date.
The widow of a present employee who is age 65 or more on the effective
date is entitled after his death to an annuity fixed as of the date he
becomes age 65.
The annuity shall be that provided on a reversionary annuity basis from
the credit for widow's prior service annuity on the effective date.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-139) (from Ch. 108 1/2, par. 9-139)
Sec. 9-139. 
		
		Widow's annuity-Present employees and future entrants attaining age 65 in
service.
The widow of a present employee who attains age 65 while in service
after the effective date, or of a future entrant who attains age 65 while
in service, is entitled, after the date of his death, to an annuity fixed
for the wife of such present employee or future entrant on the date he
attains age 65.
The widow is entitled to annuity as follows:
If the employee's withdrawal occurs after age 65 and he enters upon
annuity or if the employee's death occurs in the service after he has
attained age 65 the annuity shall be that provided on a reversionary
annuity basis from the total sum accumulated to his credit for widow's
annuity and (if he was a present employee) widow's prior service annuity as
of the date he became age 65.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-140) (from Ch. 108 1/2, par. 9-140)
Sec. 9-140. 
		
		Widow's annuity-Present employees and future entrants-Death in service
before 65.
The widow of an employee whose death occurs in service before age 65
shall be entitled to an annuity of the amount provided on a single life
annuity basis from the total sum accumulated to his credit as of the date
of death in service for age and service annuity and widow's annuity, plus
the credit for prior service annuity and widow's prior service annuity, if
he was a present employee; but no part thereof representing contributions
by the county shall be used to provide an annuity in excess of that which
she would have had if the employee had lived and remained in service at the
rate of his final salary until he became age 65, and the widow's annuity
were fixed on a reversionary annuity basis as provided in this Article. The
annuity shall be computed as of the date of the employee's death.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-141) (from Ch. 108 1/2, par. 9-141)
Sec. 9-141. 
		
		Widow's annuity-Present employees and future entrants-Withdrawal after
age 60 but before 65.
The widow of an employee who attains age 60 or more but less than age 65
while in service and who withdraws from service shall be entitled after his
death, to an annuity fixed on the date of withdrawal.
The annuity shall be the amount provided on a reversionary annuity basis
from the total sum accumulated to his credit for widow's annuity and (if he
was a present employee) widow's prior service annuity as of the date of
withdrawal.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-142) (from Ch. 108 1/2, par. 9-142)
Sec. 9-142. 
		
		Widow's annuity - Present employees and future
entrants - Withdrawal after age 50 but before 60.
The widow of an employee who (1) attains age 50 or more (age
55 if withdrawal occurs before January 1, 1988) but less than
age 60 in service, and (2) has served 10 or more years, and (3) withdraws
from service, shall be entitled after the employee's death to an annuity
fixed as of the date of withdrawal.
The widow is entitled to receive the amount provided on a
reversionary annuity basis from the total sum accumulated to the
employee's credit on the date when the annuity was fixed as follows:
(1) If service is 20 or more years, the total credits for widow's
annuity and in addition, if he was a present employee, the total credits
for widow's prior service annuity; or
(2) If service is 10 or more, but less than 20 years, the total
credits for widow's annuity from employee contributions and 1/10 of the
total credits for widow's annuity from county contributions for each
year of service after the first 10 years, including for the widow of a
present employee 1/10 of the total credits for widow's prior service
annuity from county contributions for each year of service after the
first 10 years.
(Source: P.A. 85-964.)
(40 ILCS 5/9-143) (from Ch. 108 1/2, par. 9-143)
Sec. 9-143. 
		
		Widow's annuity - Present employees and future
entrants - Withdrawal before age 50.
The widow of an employee who withdraws after 10 or more years of
service before age 50 (age 55 if withdrawal occurs before January 1,
1988), and later attains such age while not in service,
shall be entitled after his death to an annuity fixed on the date the
employee attained such age.
The widow shall be entitled to the amount provided on a reversionary
annuity basis from the following sums accumulated to his credit on the
date when the annuity is fixed as follows:
(1) If service is 20 or more years, the total credits for widow's
annuity and, in addition, if he was a present employee, the total
credits for widow's prior service annuity; or
(2) If service is 10 or more but less than 20 years, the total
credits for widow's annuity from employee contributions and 1/10 of the
total credits for widow's annuity from county contributions for each
year of service after the first 10 years, including, for the widow of a
present employee, 1/10 of the total credits for widow's prior service
annuity from county contributions for each year of service after the
first 10 years.
(Source: P.A. 85-964.)
(40 ILCS 5/9-144) (from Ch. 108 1/2, par. 9-144)
Sec. 9-144. 
		
		Widow's annuities - Present employees and future
entrants - Withdrawal and death before age 50.
The widow of an employee with 10 or more years of service who
withdraws before age 50 (age 55 if withdrawal occurs before January
1, 1988) and who dies while out of service before attaining such age,
shall be entitled to an annuity computed on a single life annuity basis
at the date of death from the following sum accumulated to his credit:
(1) If service is 20 or more years, the total credits for age and
service annuity and widow's annuity, and, in addition, if he was a
present employee, the total credits for prior service annuity and
widow's prior service annuity; or
(2) If service is 10 or more but less than 20 years, the total
credits for age and service annuity and widow's annuity from
employee contributions, and,
in addition, if he was a present employee, the total
credits for prior service annuity and 1/10 of the total credits for age
and service annuity and widow's annuity from county contributions for
each year of service after the first 10 years, including, for the widow
of a present employee, 1/10 of the total credits for prior service and
widow's prior service annuity from county contributions for each year of
service after the first 10 years.
No county contributions shall be used for a widow's annuity in excess
of that which she would receive if the employee had lived until he
attained age 50 (age 55 if withdrawal occurs before January 1,
1988) and had not re-entered service, and an annuity were fixed
for her on a reversionary annuity basis as of her age when her husband would
have attained age 50 (age 55 if withdrawal occurs before January 1, 1988).
(Source: P.A. 85-964.)
(40 ILCS 5/9-145) (from Ch. 108 1/2, par. 9-145)
Sec. 9-145. 
		Widow's annuities-Re-entry of employee into service. 
		
		No annuity in excess of that fixed in accordance with Sections 9-141,
9-142 and 9-143 shall be granted to a widow described in those sections
unless the employee re-enters service before age 65, in which case the
annuity for his wife shall be fixed as of the date he attains age 65 while
in service, or when he again withdraws, whichever first occurs.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-146) (from Ch. 108 1/2, par. 9-146)
Sec. 9-146. 
		
		Employee's widow's annuities - No contributions or service
credits after fixation.
No contributions by the employee or the county for an
annuity for the
widow of an employee shall be made after the date when her annuity has
been fixed. No service of an employee rendered after such date shall be
considered for widow's annuity, except as herein otherwise provided.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-146.1) (from Ch. 108 1/2, par. 9-146.1)
Sec. 9-146.1. 
		Minimum annuities for widows. 
		The widow of an employee who
retires from service or dies while in the service subsequent to June 11,
1965, who is otherwise eligible for widow's annuity under this Article and
for whom the amount of widow's annuity and widow's prior service annuity
combined, fixed or provided for such widow under other provisions of this
Article 9 is less than the amount hereinafter provided in this Section,
shall, from and after the date her otherwise provided annuity would begin,
in lieu of such otherwise provided widow's and widow's prior service
annuity, be entitled to the following indicated amount of annuity:
(a) The widow of any employee who dies while in the service on or after
the date on which he attains the age of 60 or more years with at least 20
years of service, or 10 or more years of service if death occurs on or after
attainment of age 65 and on or after January 1, 1982, shall be entitled
to an annuity equal to one-half of the amount of annuity which her deceased
husband would have been entitled to receive had he withdrawn from the
service on the day immediately preceding the date of his death, conditional
upon such widow having attained the age of 60 or more years on such date.
Such amount of widow's annuity shall not, however, exceed the sum of $500 a
month if death in service occurs before July 1, 1985.
If such widow of such described employee shall not be 60 or more years of
age on such date of death, the amount provided in the immediately
preceding paragraph for a widow 60 or more years of age, shall, in the case
of such younger widow, be reduced by 1/2 of 1 per cent for each month that
her then attained age is less than 60 years; except that such younger
widow of an employee who dies while in service on or after July 1, 1985
with at least 30 years of service, shall not be subject to the reduction in
widow's annuity because of her age less than 60 on the date of the employee's
death.
(b) The widow, of any employee who dies subsequent to the date of his
retirement on annuity, and who so retired on or after the date on which he
attained the age of 60 or more years with at least 20 years of service,
or 10 or more years of service if retirement occurs on or after attainment
of age 65 and on or after January 1, 1982, shall be entitled to an annuity
equal to one-half of the amount of annuity which her deceased husband
received as of the date of his retirement on annuity, conditional upon such
widow having attained the age of 60 or more years on the date of her
husband's retirement on annuity. Such amount of widow's annuity shall not,
however, exceed the sum of $500 a month if the death occurs before the
effective date of this amendatory Act of 1991.
If such widow of such described employee shall not have attained such
age of 60 or more years on such date of her husband's retirement on
annuity, the amount provided in the immediately preceding paragraph for a
widow 60 or more years of age on the date of her husband's
retirement on annuity, shall, in the case of such then younger widow, be
reduced by 1/2 of 1 per cent for each month that her then attained age was
less than 60 years; except that such younger widow of an
employee retiring on or after July 1, 1985 with at least 30 years of
service, shall not be subject to the reduction in widow's annuity because
of her age less than 60 on the date of the employee's retirement.
(c) The foregoing provisions relating to minimum annuities for widows
shall not apply to the widow of any former county employee receiving an
annuity from the Fund on June 11, 1965, who re-enters service as a county
employee, unless such employee renders at least 3 years of additional
service after the date of re-entry.
(d) An annuity being paid to a surviving spouse on January 1, 1984 shall
be increased by 10% and shall thereafter be paid at the increased rate until
the termination of the annuity by death or other cause.  The annuity for
a qualifying widow shall not exceed $500 per month.
(e) The widow of any employee who dies while in service on or after July
1, 1985 but prior to January 1, 1988, and the widow of an employee who
retires on or after July 1, 1985 but prior to January 1, 1988 with at
least 10 years of service, and the widow of an employee who retires on or
after January 1, 1984 but prior to July 1, 1985 with at least 30 years of
service, shall be entitled to an annuity equal to
one-half of the amount of annuity which her deceased husband would have
received had he retired immediately prior to his death or one-half the
amount of the originally granted retirement annuity, whichever is
applicable.  Such widow's annuity will be reduced 0.5% for each month that
the widow's attained age is less than age 60 on the date of the employee's
death in service or retirement if the employee's death in service or
retirement is before January 1, 1988; except that such younger widow of an
employee with at least 30 years of service shall not be subject to the
reduction in widow's annuity because of her age less than 60 on the date of
the employee's death in service or retirement.
The widow of an employee who dies in service on or after January 1,
1988, or retires on or after January 1, 1988 with at least 10 years of
service, shall be entitled to an annuity equal to 1/2 of the amount of
annuity which her deceased husband would have received had he retired
immediately prior to his death or 1/2 of the amount of the annuity which
her deceased husband received as of the date of his death, whichever is
applicable.  Such widow's annuity shall be reduced 0.5% for each month that
the widow's attained age is less than age 60 on the date of the employee's
death if employee's death in service or retirement is after January 1,
1988; except that such younger widow of an employee with at least 30
years of service shall not be subject to the reduction in widow's annuity
because of her age on the date of the employee's death.
In lieu of any other annuity provided by this Article,
the widow of an employee who dies in service on or after January 1,
1992, or retires on or after January 1, 1992 with at least 10 years of
service, shall be entitled to an annuity equal to 1/2 of the amount of
annuity which her deceased husband would have received had he retired
immediately prior to his death or 1/2 of the amount of the annuity which
her deceased husband received as of the date of his death, whichever is
applicable.  Such widow's annuity shall be reduced 0.5% for each month that
the widow's attained age is less than age 55 on the date of the employee's
death; except that such younger widow of an employee with at least 30
years of service shall not be subject to the reduction in widow's annuity
because of her age on the date of the employee's death.
In lieu of any other annuity provided by this Article, the widow of an
employee who dies in service or withdraws from service on or after January
1, 1992 but before January 1, 1993 at age 55 or over with at least 5 but
less than 10 years of service, shall be entitled to an annuity equal to
half of the amount of annuity which her deceased husband would have
received had he retired immediately prior to his death or half of the
amount of the annuity which her deceased husband received as of the date of
his death, whichever is applicable.  This widow's annuity shall be reduced
0.5% for each month that the widow's attained age is less than 60 on the
date of the employee's death.
However, in the case of an employee dying in service,
the amount of widow's annuity shall not be less than 10% of the highest
average annual salary for any 4 consecutive years within the last 10 years
of service immediately preceding the date of withdrawal.  The maximum amount of
annuity under this paragraph shall not be limited to a dollar maximum.  The
provisions of this paragraph shall not apply to the widow of any former
County employee receiving an annuity from the fund who re-enters service as
a County employee, unless such employee renders at least 3 years of
additional service after the date of re-entry.
(f) An annuity being paid to a surviving spouse on July 1, 1988, shall
be increased on that date by 1% for each full year that has elapsed from
the date the annuity began.
(g) In lieu of any other annuity provided under this Article, if the
deceased employee was receiving a retirement annuity at the time of his
death and that death occurs on or after January 1, 1993, the widow's
annuity shall be 50% of the deceased employee's retirement annuity at the
time of death, reduced by 0.5% for each month that the widow's age on the
date of death is less than 55, except that the reduction does not apply if
the deceased employee had at least 30 years of service.
(h) In lieu of any other annuity provided under this Article, the widow
of an employee who dies in service on or after July 1, 2002 or has at
least 10 years of service and dies on or after July 1, 2002 while receiving
an annuity shall be entitled to a widow's annuity equal to 65% of the amount
of annuity which her deceased husband would have received had he retired
immediately prior to his death or 65% of the amount of the annuity which
her deceased husband received as of the date of his death, whichever is
applicable.  This widow's annuity shall be reduced by 0.5% for each month
that the widow's age on the date of the employee's death is less than 55,
unless the deceased husband had at least 30 years of service.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-146.2)
Sec. 9-146.2. 
		Automatic annual increase in widow's annuity.
(a) Every widow's annuity, other than a term annuity, shall be increased
on January 1, 1998 or the January 1 occurring on or immediately after the first
anniversary of the deceased employee's death, whichever occurs later, by an
amount equal to 3% of the amount of the annuity.
On each January 1 after the date of the initial increase under this Section,
the widow's annuity shall be increased by an amount equal to 3% of the amount
of the widow's annuity payable at the time of the increase, including any
increases previously granted under this Article.
(b) Limitations on the maximum amount of widow's annuity imposed under
Section 9-150 do not apply to the annual increases provided under this Section.
(c) The increases provided under this Section also apply to compensation
annuities and supplemental annuities payable under Section 9-147.  The
increases provided under this Section do not apply to term annuities.
(Source: P.A. 90-32, eff. 6-27-97.)
(40 ILCS 5/9-147) (from Ch. 108 1/2, par. 9-147)
Sec. 9-147. 
		Compensation annuity and supplemental annuity.
When annuity otherwise provided in this Article for the widow of an
employee whose death results from injury incurred in the performance of an
act of duty is less than 60% of his salary in effect at the time of the
injury, "Compensation Annuity" equal to the difference between such annuity
and 60% of such salary, shall be payable to her until the date when the
employee, if alive, would have attained age 65. The county shall contribute
to the fund each year the amount required for all compensation annuities
payable during any such year.
Thereafter, the widow shall be entitled to "Supplemental Annuity" equal
to the differences between the annuity otherwise provided her in this
Article and the annuity to which she would be entitled if the employee had
lived and continued in service at the salary in effect at the date of the
injury until he attained age 65, and based upon her age as it would be on
the date he would have attained 65. Supplemental Annuity shall be provided
from county contributions after the date of the employee's death, of such
equal amounts annually which when improved by interest at the effective
rate, will be sufficient, at the time payment of Compensation Annuity to
the widow ceases to provide Supplemental Annuity, as stated, for the widow
throughout her life thereafter.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-148) (from Ch. 108 1/2, par. 9-148)
Sec. 9-148. 
		Widows or wives not entitled to annuity. 
		Except as provided in Section 9-148.1, the following widows or wives of
employees have no right to annuity
from the fund:
(a) The widow or wife, married subsequent to the effective date, of
an employee who dies in service if she was not married to him before he
attained age 65;
(b) The widow or wife, married subsequent to the effective date, of
an employee who withdraws from service whether or not he enters upon
annuity, and who dies while out of service, if she was not his wife
while he was in service and before he attained age 65;
(c) The widow or wife of an employee with 10 or more years of
service whose death occurs out of and after he has withdrawn from
service, and who has received a refund of contributions for annuity
purposes;
(d) The widow or wife of an employee with less than 10 years of
service who dies out of service after he has withdrawn from service
before he attained age 60.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-148.1)
Sec. 9-148.1. 
		
		Widow's annuity for widow married to member for at least
one year.  Notwithstanding Section 9-148, if a member was not married at the
time of retirement but married after retirement, that member's widow shall be
entitled to a widow's annuity if (1) the widow was married to the member for
at least the last year prior to the member's death; (2) the widow is otherwise
eligible for a widow's annuity; and (3) the widow repays to the Fund (i) an
amount equal to the amount of any refund paid to the member at the time of
retirement pursuant to Section 9-165 plus (ii) interest thereon from the date
of the refund until the time of repayment at the rate of
6% per year.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-149) (from Ch. 108 1/2, par. 9-149)
Sec. 9-149. 
		Widow's remarriage to terminate annuity. 
		
A widow's annuity shall terminate when she remarries if the marriage takes
place before the date 60 days after the effective date of this amendatory Act
of the 91st General Assembly.  If a widow remarries 60 or more days after the
effective date of this amendatory Act of the 91st General Assembly, the widow's
annuity shall continue without interruption.
When a widow dies, if she has not received, in the form of an
annuity, an amount equal to the total sums accumulated and credited from the
employee's contributions and applied for the widow's annuity, the difference
between such accumulated annuity credits and the amount received by her in
annuity payments shall be refunded to her; provided that if a reversionary
annuity is payable to her or to any other person designated by the employee,
this amount shall not be refunded, but the reversionary
annuity shall be payable.
(Source: P.A. 91-887, eff. 7-6-00.)
(40 ILCS 5/9-149.1) (from Ch. 108 1/2, par. 9-149.1)
Sec. 9-149.1. 
		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 5/9-150) (from Ch. 108 1/2, par. 9-150)
Sec. 9-150. 
		Maximum annuities.
(1) The annuities to an employee and his widow are subject to the following limitations:
(a) No age and service annuity or age and service and     prior service annuity combined in excess of 60% of highest salary of an employee and no minimum annuity in excess of the annuity provided in Section 9-134 or set forth as a maximum in any other Section of this Code relating to minimum annuities for County employees included under Article 9 of this Code shall be payable to any employee excepting to the extent that the annuity may exceed such per cent or amount under Section 9-133 and 9-133.1, providing for automatic increases after retirement.
(b) No annuity in excess of 60% of such highest     salary shall be payable to a widow if death of an employee results from injury incurred in the performance of an act of duty; provided, the annuity for a widow, or a Widow's Annuity plus Compensation Annuity shall not exceed $400, or in the case of a qualifying widow whose husband retires, or dies while in service, on or after January 1, 1982, and dies before the effective date of this amendatory Act of 1991, $500 per month.  The annuity for a widow, or a Widow's Annuity plus Compensation Annuity, shall not be limited to a dollar maximum in the case of a qualifying widow whose husband dies while in service or retirement on or after the effective date of this amendatory Act of 1991.
(c) No annuity in excess of 50% of such highest     salary shall be payable to a widow in the case of death resulting from any cause other than injury incurred in the performance of an act of duty; provided, the annuity for a widow, or a Widow's Annuity plus Supplemental Annuity shall not exceed $400, or in the case of a qualifying widow whose husband retires, or dies while in service, on or after January 1, 1982, and dies before the effective date of this amendatory Act of 1991, $500 per month.  The annuity for a widow, or a Widow's Annuity plus Supplemental Annuity, shall not be limited to a dollar maximum in the case of a qualifying widow whose husband dies while in service or retirement on or after the effective date of this amendatory Act of 1991.
(2) Until July 1, 1985, if at the death of an employee prior to age 65
the credit for widow's annuity exceeds that necessary to provide the maximum
annuity prescribed in this section, all employee contributions for annuity
purposes, for service after the date on which the accumulated sums to
the credit of such employee for annuity purposes would first have
provided such widow with such amount of annuity if such annuity were
computed on the basis of the combined annuity mortality table with
interest at 3% per annum with ages at date of determination taken as
specified in this article shall be refunded to the widow, with interest
at the effective rate.
If the employee was credited with county contributions for any period
of service during which he was not required to make a contribution or made
a contribution of less than 3 1/4% of salary, the refund shall be
reduced by the equivalent of the contributions he would have made during
such period, less any amount he contributed, had the rate of employee
contributions in effect on the effective date been in force throughout
his entire service, prior to the effective date, with interest at the
effective rate; provided, that if the employee was credited with county
contributions for widow's annuity for any service prior to the effective
date, any amount so refundable shall be further reduced by the
equivalent of what he would have contributed had he made contributions
for widow's annuity at the rate of 1% throughout his entire service,
prior to such effective date, with interest at the effective rate.
(3) Notwithstanding any other provision of this Article,
any benefit payable under this Article which would otherwise exceed
the maximum limitations on benefits provided by "qualified
plans" as set forth in Section 415 of the federal Internal Revenue Code of
1986, as now or hereafter amended, or any successor thereto,
shall be paid only in accordance with Section 1-116 of this Code.
(Source: P.A. 87-794.)
(40 ILCS 5/9-150.1) (from Ch. 108 1/2, par. 9-150.1)
Sec. 9-150.1. 
		
		The provisions of parts (1) (b) and (c) of Section 9-150, of this
Article 9, increasing the maximum widow's annuity from $300 to $400 a
month, shall be effective July 1, 1971, and apply in the case of every
qualifying widow whose husband dies while in service on or after July 1,
1971 or withdraws and enters on annuity on or after July 1, 1971.
(Source: P.A. 77-2146.)
(40 ILCS 5/9-151) (from Ch. 108 1/2, par. 9-151)
Sec. 9-151. 
		Mortality tables and interest rates. 
		(a) Any single life annuity fixed or granted to any employee who was a
participant on or before January 1, 1954, or any reversionary or single
life annuity, fixed for or granted to a wife or widow shall be computed, in
the case of the employee as of his attained age when the annuity is fixed
or granted, and in the case of the wife or widow, as of employee's age and
that of his wife or widow on the date her annuity is fixed or granted,
provided that if the wife or widow is older than 5 years the junior of her
husband her age shall be assumed 5 years less than his. The American
Experience Table of Mortality with interest at 4% per annum shall be used
for the computation of the annuity values in this paragraph.
(b) Until the effective date of this amendatory Act of 1985, any single
life annuity fixed or granted to any employee who becomes
a participant for the first time after January 1, 1954, or any reversionary
or single life annuity, fixed or granted to the wife or widow shall be
computed, in the case of the employee as of his attained age when the
annuity is fixed or granted, and in the case of the wife or widow her age
shall be taken as 4 years younger than her actual age, or 4 years younger
than the age of her husband, whichever will produce the lower age, as of
the date the employee's, or the wife's or widow's annuity is fixed or
granted. The Combined Annuity Mortality Table for Male Lives with interest
at 3% per annum shall be used for the computation of the single life
employee annuity values in this paragraph. Such table shall also be used
for the computation of single life widow annuity values and for the
computation of the reversionary annuities specified in this paragraph with
the female life taken as 4 years less than the male life.
On or after the effective date of this amendatory Act of 1985, any
single life annuity fixed or granted to any employee who becomes a
participant for the first time after January 1, 1954, or any reversionary
or single life annuity fixed or granted to a wife or widow, shall be
computed, in the case of an employee as of his attained age when the
annuity is fixed or granted, and in the case of the wife or widow her age
shall be taken as the lower of her actual age or the age of her husband as
of the date the employee's or wife's or widow's annuity is fixed or
granted.  The Combined Annuity Mortality Table for Male Lives with
interest at 3% per annum shall be used for the computation of the single
life employee and widow annuity values in this paragraph.  Such table shall
also be used for the computation of the reversionary annuity values
specified in this paragraph with the employee life taken as 4 years less
than the male life and the spouse life taken as  the male life.
Any increased costs of a local government attributable to this amendatory
Act of 1985 are not reimbursable by the State.
(c) All sums credited to any employee for annuity purposes when he
withdraws from service before age 55 shall be improved with interest at the
effective rate thereafter while he is not in service and has not entered
upon annuity until he attains age 65.
(d) The amount of widow's annuity or widow's prior service annuity which
shall be fixed for the wife of an employee who is alive shall be calculated
as a reversionary annuity derived from the total accumulated sum to the
employee's credit for widow's annuity and widow's prior service annuity on
the date the annuity is fixed. An annuity for a widow shall be computed as
of her age at the date of fixation, subject to the foregoing provisions of
this Section.
(Source: P.A. 84-306.)
(40 ILCS 5/9-152) (from Ch. 108 1/2, par. 9-152)
Sec. 9-152. 
		Computation of interest. 
		For the computation of interest upon any sum contributed by an
employee into any county pension fund or into this fund, it shall be
assumed that the sum was contributed on the last day of the calendar
month in which such contribution was made.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-153) (from Ch. 108 1/2, par. 9-153)
Sec. 9-153. 
		Term annuities - How computed. 
		In any case in which an employee's credit for an annuity for himself or
his widow is insufficient - at the time the annuity is fixed, - to provide an
immediate life annuity of $150 a month for the employee or his widow, a term
annuity of equal actuarial value of $150 a month shall be paid for such time
as such payments can be made from such credits for the respective
annuities.
(Source: P.A. 83-1362.)
(40 ILCS 5/9-154) (from Ch. 108 1/2, par. 9-154)
Sec. 9-154. 
		Child's annuity. 
		A "Child's Annuity" shall be payable monthly after the death of an
employee parent to the unmarried child until the child's attainment of age
18, under the following conditions, if the child was born before the
employee attained age 65, and before he withdrew from service:
(a) Upon death resulting from injury incurred in the performance of an
act of duty;
(b) Upon death in service from any cause other than injury incurred in
the performance of an act of duty, if the employee has at least 4 years of
service after the date of his original entry into service, and at least 2
years after the date of his latest re-entry;
(c) Upon death of an employee who withdraws from service after age 50
(age 55  if withdrawal was before January 1, 1988), and who has entered
upon or is eligible for annuity.
The first payment shall become due and payable one month after the date
of death.
(Source: P.A. 85-964.)
(40 ILCS 5/9-155) (from Ch. 108 1/2, par. 9-155)
Sec. 9-155. 
		Amount of child's annuity. 
		A child's annuity shall be $140
per month for each child, and shall be subject to the following limitations:
(1) If the combined annuities for the widow and children of an employee
whose death resulted from injury incurred in the performance of duty, or
for the children where a widow does not exist, exceed 70% of the employee's
final monthly salary, the annuity for each child shall be reduced pro rata
so that the combined annuities for the family shall not exceed such limitation.
(2) For the family of an employee whose death is the result of any cause
other than injury incurred in the performance of duty, in which the
combined annuities for the family exceed 60% of the employee's final
monthly salary, the annuity for each child shall be reduced pro rata so
that the combined annuities for the family shall not exceed such limitation.
A child's annuity shall be paid to the parent who is providing for the
child, unless another person has been appointed the child's legal guardian.
Beginning with any child's annuity payment made on or after
July 1, 1988, all child's
annuities otherwise payable at the rate of $140 per
month shall be increased
to 10% of the employee's salary at date of death if greater than $140,
subject to the limitation that the combined annuities for a
family may not
exceed the applicable amount hereinbefore in this Section stated.
(Source: P.A. 86-272.)
(40 ILCS 5/9-156) (from Ch. 108 1/2, par. 9-156)
Sec. 9-156. Duty disability benefit - Child's disability benefit. An employee who becomes disabled after the effective date while under age
65 and prior to January 1, 1979, or while under age 70 after January 1,
1979 and prior to January 1, 1987, as the result of injury incurred -
on or after the date he has been
included under this Article - in the performance of an act or acts of duty
shall have a right to receive duty disability benefit, during any period of
such disability for which he receives no salary.  Any employee who
becomes disabled after January 1, 1987, as the result of injury
incurred on or after the date he has been included under the Article and in
the performance of an act or acts of duty, shall have a right to receive a
duty disability benefit during any period of such disability for which he
receives no salary. The benefit shall be 75%
of salary at date of injury; provided, that if disability, in any measure,
has resulted from any physical defect or disease which existed at the time
such injury was sustained, the duty disability benefit shall be 50% of
salary at date of such injury.
The employee shall also have a right to receive child's disability
benefit of $10 a month on account of each child less than age 18. Child's
disability benefits shall not exceed 15% of the salary as aforesaid.
These benefits shall not be allowed unless application therefor is made while the disability exists; except that this limitation does not apply if the board finds that there was reasonable cause for delay in filing the application while the disability existed. This amendatory Act of the 95th General Assembly  is intended to be a restatement and clarification of existing law and does not imply that application for a duty disability benefit made after the disability had ceased, without a finding of reasonable cause, was previously allowed under this Article.
The first payment of duty disability or child's disability benefit shall
be made not later than one month after such benefit is granted and each
subsequent payment shall be made not later than one month after the last
preceding payment.
Duty disability benefit is payable during disability until the employee
attains age 65 if the disability commences prior to January 1, 1979.  If
the disability commences on or after January 1, 1979, the benefit prescribed
herein shall be payable during disability until the employee attains age 65
for disability commencing prior to age 60, or for a period of 5 years or
until attainment of age 70, whichever occurs first, for disability
commencing at age 60 or older and on or after January 1, 1979 but prior
to January 1, 1987.  If the disability commences on or after January 1,
1987, the benefit prescribed herein shall be payable during disability for
a period of 5 years for disability commencing at age 60 or older.  In
either case, child's disability benefit shall be paid to the
employee parent of any unmarried child less than age 18, during such time
until the child marries or attains age 18. The employee shall thereafter
receive such annuity as is otherwise provided under this Article.
Any employee whose duty disability benefit was terminated on or after
January 1, 1987 by reason of his attainment of age 70, and who continues to
be disabled after age 70, may elect before March 31, 1988, to have such
benefits resumed beginning at the time of such termination and continuing
until termination is required under this Section as amended by this
amendatory Act of 1987.  The amount payable to any employee for such
resumed benefit for any period shall be reduced by the amount of any
retirement annuity paid to such employee under this Article for the same
period of time or by any refund paid in lieu of annuity.
(Source: P.A. 95-1036, eff. 2-17-09.)
(40 ILCS 5/9-157) (from Ch. 108 1/2, par. 9-157)
Sec. 9-157. Ordinary disability benefit. An employee while under age 65
and prior to January 1, 1979, or while under age 70 and after January 1,
1979, but prior to January 1, 1987, and regardless of age on or after
January 1, 1987, who becomes disabled after becoming a contributor to the
fund as the result of any cause other than injury incurred in the
performance of an act of duty is entitled to ordinary disability benefit
during such disability, after the first 30 days thereof.
No employee who becomes disabled and whose disability commences
during any period of absence from duty without pay may
receive ordinary disability benefit until he recovers from such
disability and performs the duties of his position in the service for at
least 15 consecutive days, Sundays and holidays excepted, after his
recovery from such disability.
The benefit shall not be allowed unless application therefor is made
while the disability exists, nor for any period of disability before 30
days before the application for such benefit is made. The foregoing
limitations do not apply if the board finds from satisfactory evidence
presented to it that there was reasonable cause for delay in filing such
application within such periods of time.
The first payment shall be made not later than one month after the
benefit is granted and each subsequent payment shall be made not later
than one month after the last preceding payment.
The disability benefit prescribed herein shall cease when the first of
the following dates shall occur and the employee, if still disabled, shall
thereafter be entitled to such annuity as is otherwise provided in this
Article:
(a) the date disability ceases.
(b) the date the disabled employee attains age 65 for disability
commencing prior to January 1, 1979.
(c) the date the disabled employee attains 65 for disability commencing
prior to attainment of age 60 in the service and after January 1, 1979.
(d) the date the disabled employee attains the age of 70 for disability
commencing after attainment of age 60 in the service and after January 1, 1979.
(e) the date the payments of the benefit shall exceed in the aggregate,
throughout the employee's service, a period equal to 1/4 of the total service
rendered prior to the date of disability but in no event more than 5 years.
 In computing such total service any period during which the employee
received ordinary disability benefit and any period of absence from duty
other than paid vacation shall be excluded.
Any employee whose duty disability benefit was terminated on or after
January 1, 1979 by reason of his attainment of age 65 and who continues to
be disabled after age 65 may elect before July 1, 1986 to have such
benefits resumed beginning at the time of such termination and continuing
until termination is required under this Section as amended by this
amendatory Act of 1985.  The amount payable to any employee for such
resumed benefit for any period shall be reduced by the amount of any
retirement annuity paid to such employee under this Article for the same
period of time or by any refund paid in lieu of annuity.
Any employee whose disability benefit was terminated on or after
January 1, 1987 by reason of his attainment of age 70, and who continues to
be disabled after age 70, may elect before March 31, 1988, to have such
benefits resumed beginning at the time of such termination and continuing
until termination is required under this Section as amended by this
amendatory Act of 1987.  The amount payable to any employee for such
resumed benefit for any period shall be reduced by the amount of any
retirement annuity paid to such employee under this Article for the same
period of time or by any refund paid in lieu of annuity.
Ordinary disability benefit shall be 50% of the employee's salary at
the date of disability. Instead of all amounts ordinarily contributed by
an employee and by the county for age and service
annuity and widow's annuity based on the salary at date of disability,
the county shall contribute sums equal to such amounts for any period
during which the employee receives ordinary disability and such is
deemed for annuity and refund purposes as amounts contributed by him. The
county shall also contribute 1/2 of 1% salary deductions required
as a contribution from the employee under Section 9-133.
An employee who has withdrawn from service or was laid off for any
reason, who is absent from service thereafter for 60 days or more who
re-enters the service subsequent to such absence is not entitled to
ordinary disability benefit unless he renders at least 6 months of
service subsequent to the date of such last re-entry.
(Source: P.A. 96-1466, eff. 8-20-10.)
(40 ILCS 5/9-158) (from Ch. 108 1/2, par. 9-158)
Sec. 9-158. Proof of disability, duty and ordinary. Proof of duty or ordinary disability shall be furnished to the board by
at least one licensed and practicing physician appointed by or acceptable to the board, except that this requirement may be waived by the board for proof of duty disability if the employee has been compensated by the county for such disability or specific loss under the Workers' Compensation Act or Workers' Occupational Diseases Act.  The physician requirement may also be waived by the board for ordinary disability maternity claims of up to 8 weeks. With respect to duty disability, satisfactory proof must be provided to the board that the final adjudication of the claim required under subsection (d) of Section 9-159 established that the disability or death resulted from an injury incurred in the performance of an act or acts of duty. The
board may require other evidence of disability. Each disabled employee who
receives duty or ordinary disability benefit shall be examined at least
once a year or a longer period of time as determined by the board, by one or more licensed and practicing physicians appointed by
the board. When the disability ceases, the board shall discontinue payment
of the benefit.
(Source: P.A. 102-210, eff. 1-1-22.)
(40 ILCS 5/9-159) (from Ch. 108 1/2, par. 9-159)
Sec. 9-159. When disability benefit not payable.
(a) If an employee receiving duty disability or ordinary disability
benefit refuses to submit to examination by a physician appointed by the
board, he shall have no further right to receive the benefit.
(b) Disability benefit shall not be paid for any time for which the
employee receives any part of his salary, or while employed by any
public body supported in whole or in part by taxation.
(c) If an employee who shall be disabled, or his widow or children
receive any compensation or payment from the county for specific loss,
disability or death under the Workers' Compensation Act or Workers'
Occupational Diseases Act, the disability benefit or any annuity for him
or his widow or children payable as the result of such specific loss,
disability or death shall be reduced by any amount so received or
recoverable. If the amount received as such compensation or payment
exceeds such disability benefit or other annuity payable as the result
of such specific loss, disability or death, no payment of disability
benefit or other annuity shall be made until the accumulative amounts
thereof equals the amount of such compensation or payment. In such
calculation no interest shall be considered. In adjusting the amount of
any annuity in relation to compensation received or recoverable during
any period of time, the annuity to the widow shall be first reduced.
If any employee, or widow shall be denied compensation by such county
under the aforesaid Acts, or if such county shall fail to act, such
denial or failure to act shall not be considered final until the claim
has been adjudicated by the Illinois Workers' Compensation Commission.
(d)  Before any action may be taken by the board on an application for duty disability benefit or widow's compensation or supplemental benefit, other than rejection of any such application that is otherwise incomplete or untimely, the related applicant must file a timely claim under the Workers' Compensation Act  or the Workers' Occupational Diseases Act, as applicable, to establish that the disability or death resulted from an injury incurred in the performance of an act or acts of duty, and the applicant must receive compensation or payment from the claim or the claim must otherwise be finally adjudicated.
(Source: P.A. 95-1036, eff. 2-17-09.)
(40 ILCS 5/9-160) (from Ch. 108 1/2, par. 9-160)
Sec. 9-160. 
		Annuity after withdrawal while disabled. 
		An employee whose disability continues after he has received ordinary
disability benefit for the maximum period of time prescribed by this
Article, and who withdraws before age 60 while still so disabled, is
entitled to receive the annuity provided from the total sum accumulated
to his credit from employee contributions and county contributions to be
computed as of his age on the date of withdrawal.
The annuity to which his wife shall be entitled upon his death, shall
be fixed on the date of his withdrawal. It shall be provided on a
reversionary annuity basis from the total sum accumulated to his credit
for widow's annuity on the date of such withdrawal.
Upon the death of any such employee while on annuity, if his service
was at least 4 years after the date of his original entry, and at least
2 years after the date of his latest re-entry, his unmarried child or
children under age 18 shall be entitled to annuity specified in this
Article for children of an employee who retires after age 50 (age 55 for
withdrawal before January 1, 1988), subject to
prescribed limitations on total payments to a family of an employee.
(Source: P.A. 85-964.)
(40 ILCS 5/9-161) (from Ch. 108 1/2, par. 9-161)
Sec. 9-161. Re-entry into service. (a) When an employee who has withdrawn from service after the
effective date re-enters service before age 65, any annuity previously
granted and any annuity fixed for his wife shall be cancelled. The
employee shall be credited for annuity purposes with the actuarial value
of annuities equal to those cancelled as of their ages on the date of
re-entry; provided, the maximum age of the wife for this purpose shall
be as provided in Section 9-151 of this Article. The sums so credited
shall provide for annuities to be fixed and granted in the future.
Contributions by the employee and the county for the
purposes of this
Article shall be made and when the proper time arrives, as provided in
this Article, new annuities based upon the total sums accumulated to his
credit for annuity purposes and the entire term of his service shall be
fixed for the employee and his wife.
If the employee's wife has died before he re-entered service, no part
of any credits for widow's or widow's prior service annuity at the time
annuity for his wife was fixed shall be credited upon re-entry into
service, and no such sums shall thereafter be used to provide such
annuity.
(b) When an employee re-enters service after age 65, payments on
account of any annuity previously granted shall be suspended during the
time thereafter that he is in service, and when he again withdraws
annuity payments shall be resumed. If the employee dies in service, his
widow shall receive the annuity previously fixed for her.
(c)   If an employee annuitant re-enters service as an election worker and provides services for a scheduled federal, State, or local election for a period of 60 days or less during a calendar year, that employee annuitant's annuity shall not be suspended and such employee annuitant shall not be considered to be in service within the meaning of Section 9-108.3 and is not entitled to benefits for employees in service.  If an employee annuitant re-enters service for a period longer than 60 days during a calendar year, the annuity shall be suspended or cancelled retroactive to the initial date of re-entry.
(Source: P.A. 103-552, eff. 8-11-23.)
(40 ILCS 5/9-162) (from Ch. 108 1/2, par. 9-162)
Sec. 9-162. 
		Re-entry into service - Prior employee. 
		An employee other than a present employee described in subdivision
(c) of Section 9-109 who was not in the service of such county or of
the board on the day prior to the effective date, and who was in service
prior to that date and who re-enters the service after that date and
before age 65, shall not be credited for prior service annuity or
widow's prior service annuity on account of service prior to the
effective date. The period of service, prior to the effective date,
shall, however, be included in computing service for age and service
annuity, widow's annuity and ordinary disability purposes.
Contributions by the employee and county contributions for age and
service annuity and widow's annuity shall be made until such employee
attains age 65.
Any such employee shall have a right to receive age and service
annuity, from the date of withdrawal from service, as of his age on such
date, provided from the total sum accumulated to his credit for such
purposes on such date.
The amount of annuity for the wife or widow of any such employee,
from the date of the death of such employee, shall be fixed in
accordance with the provisions of this Article relating to annuities for
widows of future entrants.
The foregoing provisions of this section shall apply to any employee
who was not in service of such county or of the board on the day prior
to the effective date, unless such employee qualifies as a present
employee as described in subdivision (c) of Section 9-109, in which
event he shall be credited for prior service annuity and widow's prior
service annuity with accumulated sums computed as prescribed in this
Article. The period of service rendered by such employee prior to the
day before the effective date shall be credited in addition to the
periods of service otherwise credited to such employee.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-163) (from Ch. 108 1/2, par. 9-163)
Sec. 9-163. 
		Restoration of rights. 
		An employee who has withdrawn as a
refund the amounts credited for annuity purposes, and who re-enters service
and serves for periods comprising at least 2 years after the date of the last
refund paid to him, may have his annuity rights restored by making application
to the board in writing for the privilege of reinstating such rights and by
compliance with the following provisions:
(a) The employee shall repay in full to the fund     while in service all refunds received, together with interest at the effective rate from the application date of such refund or refunds to the date of repayment.
(b) If payment is not made in a single sum, the     repayment may be made in installments by deductions from salary or otherwise in such amounts as the employee may elect to pay, with interest at the effective rate accruing on unpaid balances.
(c) If the employee withdraws from service or dies in     service before full repayment is made, or during the required return to service, the amounts repaid, including interest repaid but without further interest, shall be refunded in accordance with the refund provisions of this Article.
For an employee who applies to the Fund to reinstate credit and repay a
refund between January 1, 1993 and March 1, 1993, the 2 year minimum period
of subsequent service required under item (a) shall be instead a period of
6 months.
A person who establishes service credit under Section 9-121.16 may, at
the same time, reinstate credit in this Fund and repay a refund without a
return to service, notwithstanding the other provisions of this Section.
(Source: P.A. 92-599, eff. 6-28-02.)
(40 ILCS 5/9-164) (from Ch. 108 1/2, par. 9-164)
Sec. 9-164. Refunds - Withdrawal before age 55 or with less than 10
years of service.
(1) An employee, without regard to length of service, who withdraws
before age 55 (age 62 for an employee who first becomes a member on or after January 1, 2011), and any employee with less than 10 years of service who
withdraws before age 60, and any employee who first becomes a member on or after January 1, 2011 who withdraws with less than 10 years of service, shall be entitled to a refund of the total sums
accumulated to his credit as of date of withdrawal for age and service
annuity and widow's annuity resulting from amounts contributed by him or
by the county in lieu of employee contributions during duty disability.
If he is a present employee he shall also be entitled to a refund of the
total sum accumulated from any sums contributed by him and applied to
any county pension fund superseded by this fund.  An employee withdrawing
on or after January 1, 1984 may receive a refund only after he has been
off the payroll for at least 30 days during which time he has received no salary.
(2) Upon receipt of the refund, the employee surrenders and forfeits
all rights to any annuity or other benefits for himself and for any
other persons who might have benefited through him; provided that he may
have any such period of service counted in computing the term of his
service - for age and service annuity purposes only - if he becomes an
employee before age 65, excepting as limited by the provisions of this
Article relating to the basis of computing the term of service.
(3) An employee who does not receive a refund shall have all amounts
to his credit for annuity purposes on the date of his withdrawal
improved by interest only until he becomes 65 while out of service at
the effective rate for his benefit and the benefit of any person who may
have any right to annuity through him if he re-enters service and
attains a right to annuity.
(4) Any such employee shall retain such right to a refund of such
amounts when he shall apply for same until he re-enters the service or
until the amount of annuity shall have been fixed as provided in this
Article. Thereafter, no such right shall exist in the case of any such
employee.
(Source: P.A. 96-1490, eff. 1-1-11.)
(40 ILCS 5/9-165) (from Ch. 108 1/2, par. 9-165)
Sec. 9-165. 
		Refund of widow's annuity deductions. 
		If a male employee is (1) unmarried when he attains age 65 or (2) is
married at age 65 and subsequently becomes a widower while still in
service, or (3) unmarried upon withdrawal before age 65 and enters upon
annuity, the sum accumulated from employee contributions for widow's
annuity shall be refunded to him.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-166) (from Ch. 108 1/2, par. 9-166)
Sec. 9-166. Refunds - when paid to beneficiary, children or estate. Whenever the total amount accumulated to the account of a deceased
employee from employee contributions for
annuity purposes, and from
employee contributions applied to any county pension fund superseded by
this fund, have not been paid to him, and in the case of a married male
employee to the employee and his widow together, in form of annuity or
refund before the death of the last of such persons, a refund shall be
payable as follows:
An amount equal to the excess of such amounts over the amounts paid
on any annuity or annuities or refund, without interest upon either of
such amounts, shall be refunded to a beneficiary theretofore designated
by the employee in writing, signed by him, and filed with the board before the employee's
death.
If there is no designated beneficiary or the beneficiary does not
survive the employee, the amount shall be refunded to the employee's
children, in equal parts with the children of a deceased child taking
the share of their parent. If there is no designated beneficiary or
children, the refund shall be paid to the administrator or executor of
the employee's estate.
If an administrator or executor of the estate has not been appointed
within 90 days from the date the refund became payable the refund may be
applied in the discretion of the board toward the payment of the
employee's burial expenses. Any remaining balance shall be paid to the
heirs of the employee according to the law of descent and distribution
of this state but assuming for the purpose of such payment of refund and
determination of heirs that the deceased male employee left no widow
surviving in those cases where a widow eligible for widow's annuity as
his widow survived him and subsequently died; provided,
(a) that if any child or children of the employee are     less than age 18, such part or all of any such amount necessary to pay annuities to them shall not be refunded as hereinbefore stated; and provided further,
(b) that if a reversionary annuity becomes payable as     provided in Section 9-135 such refund shall not be paid until the death of the reversionary annuitant, and the refund otherwise payable under this section shall then first further be reduced by the total amount of the reversionary annuity paid.
(Source: P.A. 99-578, eff. 7-15-16.)
(40 ILCS 5/9-167) (from Ch. 108 1/2, par. 9-167)
Sec. 9-167. 
		Refund - In lieu of annuity. 
		
In lieu of an annuity, an employee who withdraws after age 60, having annuity
rights based on a credit of not more than 10 years of service, or an employee
who withdraws and whose annuity would amount to less than $150
a month for life, or a former employee who is receiving an annuity from
the Fund of less than $150 per month, regardless of his date of withdrawal
from service, may elect to receive a refund of the total sum accumulated
to his credit from employee contributions for annuity purposes, minus
any amounts previously paid to him by the Fund.
The widow of any employee, eligible for annuity upon the death of her
husband, whose annuity would amount to less than $150 a month for life,
and any widow receiving an annuity of less than $150 per month, may,
in lieu of a widow's annuity, elect to receive a refund of the accumulated
contributions for annuity purposes, based on the amounts contributed by
her deceased employee husband, but reduced by any amounts theretofore paid
to either the widow or the employee in the form of an
annuity or refund out of such accumulated contributions.
Accumulated contributions shall mean the amounts including interest credited
thereon contributed by the employee for age and service and widow's annuity
to the date of his withdrawal or death, whichever first
occurs, including the accumulations from any amounts contributed for him
as salary deductions while receiving duty disability benefits, and if
not otherwise included any accumulations from sums contributed by him and
applied to any pension fund superseded by this fund, and interest credited
thereon in accordance with the other provisions of this Article.
The acceptance of such refund in lieu of widow's annuity, on the part of
a widow, shall not deprive a child or children of the right to receive a
child's annuity as provided for in Sections 9-154 and 9-155 of
this Article, and neither shall the payment of child's annuity in the case of
such refund to a widow reduce the amount herein set forth as refundable to such
widow electing a refund in lieu of widow's annuity.
(Source: P.A. 90-655, eff. 7-30-98.)
(40 ILCS 5/9-168)
Sec. 9-168. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-169) (from Ch. 108 1/2, par. 9-169)
Sec. 9-169. Financing; tax levy and other funding sources.
(a) The county board shall levy a
tax annually upon all taxable property in the county at the rate that
will produce a sum which, when added to the amounts deducted from the salaries
of the employees or otherwise contributed by them is sufficient
for the requirements of this Article.
For the years before 1962 the tax rate shall be as provided in "The
1925 Act". For the years 1962 and 1963 the tax rate shall be not more
than .0200 per cent; for the years 1964 and 1965 the tax rate shall be
not more than .0202 per cent; for the years 1966 and 1967 the tax rate
shall be not more than .0207 per cent; for the year 1968 the tax rate
shall be not more than .0220 per cent; for the year 1969 the tax rate
shall be not more than .0233 per cent; for the year 1970 the tax rate
shall be not more than .0255 per cent; for the year 1971 the tax rate
shall be not more than .0268 per cent of the value, as equalized or
assessed by the Department of Revenue upon all taxable
property in the county. Beginning with the year 1972 and for each year
thereafter the county shall levy a tax annually at a rate on the dollar
of the value, as equalized or assessed by the Department of Revenue
of all taxable property within the county that will
produce, when extended, not to exceed an amount equal to the total
amount of contributions made by the employees to the
fund in the calendar year 2 years prior to the year for which the annual
applicable tax is levied multiplied by .8 for the years 1972 through
1976; by .8 for the year 1977; by .87 for the year 1978; by .94 for the
year 1979; by 1.02 for the year 1980 and by 1.10 for the year 1981 and
by 1.18 for the year 1982 and by 1.36 for the year 1983 and by 1.54 for
the year 1984 and for each year thereafter.
This tax shall be levied and collected in like manner with the
general taxes of the county, and shall be in addition to all other taxes
which the county is authorized to levy upon the aggregate valuation of
all taxable property within the county and shall be exclusive of and in
addition to the amount of tax the county is authorized to levy for
general purposes under any laws which may limit the amount of tax which
the county may levy for general purposes. The county clerk, in reducing
tax levies under any Act concerning the levy and extension of taxes,
shall not consider this tax as a part of the general tax levy for county
purposes, and shall not include it within any limitation of the per cent
of the assessed valuation upon which taxes are required to be extended
for the county. It is lawful to extend this tax in addition to the
general county rate fixed by statute, without being authorized as
additional by a vote of the people of the county.
Revenues derived from this tax shall be paid to the treasurer of the
county and held by the treasurer for the benefit of the fund.
If the payments on account of taxes are insufficient during any year
to meet the requirements of this Article, the county may issue tax
anticipation warrants against the current tax levy.
(b) By January 10, annually, the board shall notify the county board
of the requirement of this Article that this tax shall be levied. The
board shall make an annual determination
of the required county contributions, and shall certify the results
thereof to the county board.
(c) Beginning in the year 2024, the county's minimum required employer contribution as provided in Section 9-169.2 shall be paid with the portion of the tax levy as provided in subsection (a) of this Section and any other lawfully available funds of the county. The county shall disburse to and deposit with the county treasurer on a monthly basis beginning no later than the December 31 preceding the beginning of the Fund's fiscal year 1/12 of the balance of what is not paid under subsection (a), for the benefit of the Fund, to be held in accordance with this Article. This amount, together with such real estate taxes as are specifically levied under this Section for that year, shall not be less than the amount of the minimum required employer contribution for that year as certified by the Fund to the county board. The deposit may be derived from any source otherwise legally available to the county for that purpose, including, but not limited to, home rule taxes. The making of a deposit shall satisfy the requirements of this Section for that year to the extent of the amounts so deposited. Amounts deposited under this subsection may be used by the Fund for any of the purposes for which the proceeds of real estate taxes levied by the county under this Section may otherwise be used, including the payment of any amount that is otherwise required by this Article to be paid from the proceeds of that tax. If the county, before the effective date of this amendatory Act of the 103rd General Assembly, made a contribution or agreed to make a contribution to the Fund from sources other than real estate taxes, this paragraph confirms the validity of or ratifies such contribution or agreement, and neither the county nor any of its officers or employees shall be required to answer for such contribution or agreement in any court.
If it is not possible or practicable for the county to make
contributions for age and service annuity and widow's annuity
concurrently with the employee contributions made for such purposes,
such county shall make such contributions as soon as possible and
practicable thereafter with interest thereon at the effective rate until
the time it shall be made.
(d) With respect to employees whose wages are funded as participants
under the Comprehensive Employment and Training Act of 1973, as amended
(P.L. 93-203, 87 Stat. 839, P.L. 93-567, 88 Stat. 1845), hereinafter
referred to as CETA, subsequent to October 1, 1978, and in instances
where the board has elected to establish a manpower program reserve, the
board shall compute the amounts necessary to be credited to the manpower
program reserves established and maintained as herein provided, and
shall make a periodic determination of the amount of required
contributions from the County to the reserve to be reimbursed by the
federal government in accordance with rules and regulations established
by the Secretary of the United States Department of Labor or his
designee, and certify the results thereof to the County Board. Any such
amounts shall become a credit to the County and will be used to reduce
the amount which the County would otherwise contribute during succeeding
years for all employees.
(e) In lieu of establishing a manpower program reserve with respect
to employees whose wages are funded as participants under the
Comprehensive Employment and Training Act of 1973, as authorized by
subsection (d), the board may elect to establish a special County
contribution rate for all such employees. If this option is elected, the
County shall contribute to the Fund from federal funds provided under
the Comprehensive Employment and Training Act program at the special
rate so established and such contributions shall become a credit to the
County and be used to reduce the amount which the County would otherwise
contribute during succeeding years for all employees.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-169.1)
Sec. 9-169.1. Annual actuarial report. The retirement board shall retain an actuary who is a member in good standing of the American Academy of Actuaries to produce an annual actuarial report of the Fund.  The annual actuarial report shall include, but not be limited to: (1) a statement of the minimum required contribution, the actuarial value of the Fund's assets as projected over at least 30 years' time, and the actuarial value of the Fund's liabilities as projected over the same period of time; and (2) the minimum required employer contribution, as determined under Section 9-169.2, for the second year immediately following the year ending on the valuation date upon which the annual actuarial report is based.
The annual actuarial report may be prepared as part of the annual audit required under Section 9-195.  The annual actuarial report shall be reviewed and formally adopted by the retirement board and shall be included in the annual report that is required to be submitted to the county in July of each year under Section 9-199.
In this Section, "valuation date" means the date that the value of the assets and liabilities of the Fund is based on in the annual actuarial report.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-169.2)
Sec. 9-169.2. Minimum required employer contribution.  The minimum required employer contribution for a specified year, as set forth in the annual actuarial report required under Section 9-169.1, shall be the amount determined by the Fund's actuary to be equal to the sum of: (i) the projected normal cost for pensions for that fiscal year based on the entry age actuarial cost method, plus (ii) a projected unfunded actuarial accrued liability amortization payment for pensions for the fiscal year, plus (iii) projected expenses for that fiscal year, plus (iv) interest to adjust for payment pattern during the fiscal year, less (v) projected employee contributions for that fiscal year.
The minimum required employer contribution for the next year shall be submitted annually by the county on or before June 14 of each year unless another time frame is agreed upon by the county and the Fund.
For the purposes of this Section:
"5-Year smoothed actuarial value of assets" means the value of assets as determined by a method that spreads the effect of each year's investment return in excess of or below the expected return.
"Entry age actuarial cost method" means a method of determining the normal cost and is determined as a level percentage of pay that, if paid from entry age to the assumed retirement age, assuming all the actuarial assumptions are exactly met by experience and no changes in assumptions or benefit provisions, would accumulate to a fund sufficient to pay all benefits provided by the Fund.
"Layered amortization" means a technique that separately layers the different components of the unfunded actuarial accrued liabilities to be amortized over a fixed period not to exceed 30 years.
"Projected expenses" means the projected administrative expenses for the cost of administrating the Fund.
"Projected normal costs for pensions" means the cost of the benefits that accrue during the year for active members under the entry age actuarial cost method.
"Unfunded actuarial accrued liability amortization payment" means the annual contribution equal to the difference between the values of assets and the accrued liabilities of the plan, calculated by an actuary, needed to amortize the Fund's liabilities over a period of 30 years starting in 2017, with layered amortization of the Fund's unexpected unfunded actuarial accrued liability amortization payment following 2017 in periods of 30 years, with amortization payments increasing 2% per year, and reflecting a discount rate for all liabilities consistent with the assumed investment rate of return on fund assets and a 5-year smoothed actuarial value of assets.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-170) (from Ch. 108 1/2, par. 9-170)
Sec. 9-170. 
		
		Contributions for age and service annuities for present
employees, future entrants and re-entrants.
(a) Beginning on the effective date as to a present employee in
paragraph (a) or (c) of Section 9-109, or as to a future entrant in
paragraph (a) of Section 9-110, and beginning on September 1, 1935 as
to a present employee in paragraph (b) (1) of Section 9-109 or as to a
future entrant in paragraph (b) or (d) of Section 9-110, and beginning
from the date of becoming a contributor as to any present employee in
paragraph (b)(2) or (d) of Section 9-109, or any future entrant in
paragraph (c) or (e) of Section 9-110, there shall be deducted and
contributed to this fund 3 1/4% of each payment of salary for age and
service annuity until July 1, 1947. Beginning July 1, 1947 and prior to
July 1, 1953, 5% and beginning July 1, 1953, and prior to September 1,
1971, 6%; and beginning September 1, 1971, 6 1/2% of each payment of
salary of such employees shall be deducted and contributed for such
purpose.
From and after January 1, 1966, each deputy sheriff as defined
in Section 9-128.1 who is a member of the County Police Department and
a participant of this fund shall contribute 7% of salary for age and
service annuity.  At the time of retirement on annuity, a deputy sheriff
who is a member of the County Police Department, who chooses to retire
under provisions of this Article other than Section 9-128.1, may receive a
refund of the difference between the contributions made as a deputy sheriff
who is a member of the County Police Department and the contributions that
would have been made for such service not as a deputy sheriff who is a
member of the County Police Department, including interest earned.
Such deductions beginning on the effective date and prior to July 1,
1947 shall be made and continued for a future entrant while he is in the
service until he attains age 65, and beginning on the effective date and
prior to July 1, 1953 for a present employee while he is in the service
until the amount so deducted from his salary or paid by him according to
law to any county pension
fund in force on the effective date, with interest on both such amounts
at 4% per annum, equals the sum that would have been to his credit from
sums deducted from his salary if deductions at the rate herein stated
had been made during his entire service until he attained age 65, with
interest at 4% per annum for the period subsequent to his attainment of
age 65. Such deductions beginning July 1, 1947 for future entrants and
beginning July 1, 1953 for present employees shall be made and continued
while such future entrant or present employee is in the service.
(b) Concurrently with each employee contribution, the county shall
contribute beginning on the effective date and prior to July 1, 1947, 5
3/4%, and beginning on July 1, 1947 and prior to July 1, 1953, 7%; and
beginning on July 1, 1953, 6% of each payment of such salary until the
employee attains age 65.
(c) Each present employee contribution made prior to the date the
age and service annuity for such employee is fixed, each future entrant
contribution, and each corresponding county contribution shall be
allocated to the account of and credited to the employee for whose
benefit it is made.
(Source: P.A. 86-1488.)
(40 ILCS 5/9-170.1) (from Ch. 108 1/2, par. 9-170.1)
Sec. 9-170.1. 
		
		From and after January 1, 1970 any employee who is
credited with 35 or more years of contributing service may elect to
discontinue the salary deductions for all annuities as specified in
Sections 9-133, 9-170, and 9-176.  Upon such election the
annuity for the employee and his wife or widow is fixed and determined as of
the date of such discontinuance.  No increase in annuity for the employee or
his wife or widow accrues thereafter while he is in service.  This election
shall be in writing to the Retirement Board at least 60 days before the date
the salary deductions cease.
(Source: P.A. 90-655, eff. 7-30-98.)
(40 ILCS 5/9-170.2) (from Ch. 108 1/2, par. 9-170.2)
Sec. 9-170.2. 
		
		The county may pick up the employee contributions required
by Sections 9-133, 9-170, 9-176, 9-176.1 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 county 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 county shall pay these
employee contributions from the same source of funds which is used in paying
salary to the employee. The county
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 9, including Section 9-169, 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 5/9-171) (from Ch. 108 1/2, par. 9-171)
Sec. 9-171. 
		Additional contributions for age and service annuities for present
employees, future entrants and re-entrants.
(a) From and after September 1, 1935, in addition to the contributions
provided in Section 9-170 for each present employee described in
subdivision (b) of Section 9-109 and each future entrant and each
re-entrant described in subdivision (d) or (e) of Section 9-110, 3 1/4% of
each payment of salary, not in excess of salary of $3,000 per year, shall
be contributed by an employee for age and service annuity. Upon election by
such employee made prior to September 1, 1935, any other integral multiple
of 3 1/4% of such payment shall be contributed.
The contributions shall be made as a deduction from salary and shall be
continued while the employee is in service until the total of the amounts
contributed for age and service annuity with interest at the effective rate
is equal to the sum which would have accumulated under this Article because
of contributions for age and service annuity if such contributions were
made for such purposes during the entire periods of his service for such
county or the retirement board under this Article and improved by interest
at the effective rate.
(b) Concurrently with each such contribution, the county shall
contribute 5 3/4% of each payment of salary, not in excess of $3,000 a
year. Such contributions shall be made until the total of the amounts
contributed by the county on behalf of such employee for age and service
annuity with interest at the effective rate shall be equal to the sum which
would have accumulated from county contributions for age and service
annuity if contributions by the county had been made for such purposes
during the entire periods of service in accordance with this Article and
improved by interest to such time at the effective rate.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-172) (from Ch. 108 1/2, par. 9-172)
Sec. 9-172. 
		Contributions by employee after annuity is fixed. 
		Any contributions by an employee from and after the date when his age
and service annuity is fixed shall not increase the amount of such
annuity. The contributions shall be applied toward the extra cost of a
minimum annuity where payable over the amount of age and service
annuity. The accumulated sum arising therefrom shall be refunded when
the employee withdraws from service if he is not entitled to annuity, or
shall be applied toward the extra cost of such minimum annuity if he is
eligible therefor over the age and service annuity to the extent of such
extra cost as provided in Section 9-150 of this Act and the balance, if
any, shall be refunded. When the employee is not entitled to minimum
annuity, or upon death of the employee while in the service after
attaining age 65 with less than 10 years of service credit at date of
death, the accumulated sum arising from employee contributions after his
annuity was fixed at age 65 shall be refunded to his widow.
(Source: P.A. 83-1362.)
(40 ILCS 5/9-173) (from Ch. 108 1/2, par. 9-173)
Sec. 9-173. 
		Additional contributions and credits-all employees.
Any employee in service on July 1, 1947, may elect to make additional
contributions while in service which shall not exceed 7/13 of the sum
accumulated for age and service annuity on July 1, 1947, or at age 65 if he
attained such age prior thereto. The time and manner of making such
additional contributions shall be prescribed by the board. Concurrently
with each such additional contribution, the county shall contribute 1 and
4/10 times the additional contributions.
These contributions shall be improved at interest at the rate and in
like manner as other employee and county contributions; provided, that the
employee, while in service, may request a refund of all or any part of his
contributions, without interest, or shall have them refunded to him,
without interest, when he retires on annuity or to his widow, if and to the
extent they do not serve to increase the annuity otherwise payable to him
or his widow.
By such refund the employee or his widow surrenders and forfeits all
rights which might otherwise have accrued by virtue of any amount so
refunded, including related county contributions.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-174) (from Ch. 108 1/2, par. 9-174)
Sec. 9-174. 
		
		Contributions by disabled employee whose ordinary disability benefit has
expired.
In the case of any disabled employee whose credit for ordinary
disability benefit purposes has expired and who continues to be disabled
such employee shall have the right to contribute to the fund at the current
contribution rate for a period not to exceed a total of 12 months during
his entire period of service and to receive credit for all annuity purposes
for any such periods paid for.  Such payment shall not affect the
employee's resignation date for purposes of annuity.
(Source: P.A. 86-1488.)
(40 ILCS 5/9-175) (from Ch. 108 1/2, par. 9-175)
Sec. 9-175. 
		Interest credits-all employees.
Amounts allocated to the account of and credited for age and service and
prior service annuity shall be improved by interest at the effective rate
during the time thereafter an employee is in service until the amount of
his annuity is fixed.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-176) (from Ch. 108 1/2, par. 9-176)
Sec. 9-176. 
		Contributions for widow's annuity for widows of present employees, future
entrants and re-entrants.
(a) Beginning on the effective date as to a present employee in
paragraph (a) or (c) of Section 9-109, or as to a future entrant in
paragraph (a) of Section 9-110, and beginning on September 1, 1935, as to
a present employee in paragraph (b) (1) of Section 9-109 or as to a future
entrant in paragraph (b) or (d) of Section 9-110, and beginning from the
date of becoming a contributor as to any present employee in paragraph (b)
(2) or (d) of Section 9-109, or any future entrant in paragraph (c) or (e)
of Section 9-110, there shall be deducted and contributed by each male
employee 1%, and from and after January 1, 1966, 1 1/2%, of each payment of
salary for widow's annuity. Deductions shall be continued during service
until the employee attains age 65.
(b) Concurrently with each employee contribution, the county shall
contribute beginning on the effective date and prior to July 1, 1947, 1
3/4%, and beginning on July 1, 1947, 2% of salary.
(c) Each employee contribution made prior to the date when the amount of
widow's annuity for an employee is fixed and each concurrent County
Contribution Credit shall be allocated to the account of and credited to
the employee for whose benefit it is made.
(Source: Laws 1965, p. 1254.)
(40 ILCS 5/9-176.1) (from Ch. 108 1/2, par. 9-176.1)
Sec. 9-176.1. 
		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 4% per annum 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. 81-1536.)
(40 ILCS 5/9-177) (from Ch. 108 1/2, par. 9-177)
Sec. 9-177. 
		
		Additional contributions for widow's annuity for widows of
present employees, future entrants and re-entrants.  In addition to the
contributions to be made by each employee and by the county for widow's
annuity as herein provided additional contributions shall be made as follows:
(a) Beginning September 1, 1935, 1% of each payment of salary, not in
excess of $3,000 a year, of each present employee described in subdivision
(b) of Section 9-109, and of each future entrant and re-entrant
described in subdivision (d) or (e) of Section 9-110.
(b) Concurrently with each deduction from salary, the county shall
contribute a sum equal to 1 3/4% of each payment of salary, not in excess
of $3,000 a year.
(Source: P.A. 90-655, eff. 7-30-98.)
(40 ILCS 5/9-178) (from Ch. 108 1/2, par. 9-178)
Sec. 9-178. 
		Widow's annuity interest credits-all employees.
Amounts allocated to the account of and credited to the employee for
widow's and widow's prior service annuity shall be improved by interest at
the effective rate during the time thereafter the employee is in service,
until the amount of her annuity is fixed.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-179) (from Ch. 108 1/2, par. 9-179)
Sec. 9-179. 
		Election as to amount to be deducted from compensation-refunds.
(a) Any employee who failed to elect to make contributions beginning on
September 1, 1935, for any period of service while he was not a contributor
to the fund or any employee who elected to make contributions for such
period and desires to change the amounts previously authorized by him, may,
upon application to the board elect to make such contributions. Any such
election shall be made in accordance with the provisions of this Article.
Interest on sums accumulated to the credit of such employee shall be
adjusted for the periods of time during which such contributions are made.
(b) Any employee may contribute to the fund for any period of service
rendered to such county after January 1, 1926, by virtue of appointment or
election to a position which did not allow him to contribute or to receive
credit under the provisions of "The 1925 Act" of this Article. Such
contributions may include: (1) any period during which he was in the armed
service of the United States if he left the service of the county to enter
military service in the armed services and returned to the service of such
county within 90 days after his discharge from such armed service, and if
such county did not make such payment on his behalf, (2) any period of
service for the county for which salary or wages were paid in whole or in
part by the State of Illinois and for which he was not allowed to
participate in a pension fund and also such period of service for which
lodging, board, and laundry was provided by the employer, in lieu of
salary, and no other salary or wages were paid, in which case the salary
base to be considered for such service shall be the amount set forth in
Section 9-112, paragraph (c) of this Article, (3) such amounts as he would
have contributed for annuity purposes had deductions from his salary been
made at the rates in effect under the provisions of "The 1925 Act" during
the period of time such service was rendered.
Upon making such contributions he shall be credited with concurrent
county contributions at the rates in effect for county employees during the
periods such service was rendered. Such payments and concurrent county
contributions shall be made with interest at the effective rate and shall,
together with all other amounts contributed by such employee for annuity
purposes, be considered in computing the annuities to which such employee
or his widow shall have a right. Any such periods of service for which
payment is made shall be counted as periods of service for annuity
purposes.
In order to be credited as service under Section 9-134 of this Article
all such payments by a county employee must be made in full while the
employee is still in service of the county. If payment is not so made any
payments made with interest at the effective rate shall be refunded to the
employee when he withdraws from service, or to his widow in the event of
his death, or if no widow, in accordance with the other refund provisions
of this Article. The employee may elect to have such partial payments made
by him, together with the concurrent county contributions and interest,
credited toward the age and service and widow's annuities on the assumption
that the payments shall apply to his earliest service. In the event of
death of the employee, while in service, his widow may elect to have such
payments and related county contributions, and interest, credited for
widow's annuity, to the extent that they do not increase her annuity above
that fixed for her on the assumption her deceased husband had continued in
service at the rate of his final salary until he became 65 years of age,
and the proportional part of the payments and related contributions were
included.
(Source: P.A. 77-1199.)
(40 ILCS 5/9-179.1) (from Ch. 108 1/2, par. 9-179.1)
Sec. 9-179.1. Military service. A contributing employee may apply for creditable
service for up to 2 years of military service whether or not the military
service followed service as a county employee.  The military service need
not have been served in wartime, but the employee must not have been
dishonorably discharged.  To establish this creditable service the
applicant must pay to the Fund, while in the service of the county, an
amount determined by the Fund to represent the employee contributions for
the creditable service established, based on the employee's rate of
compensation on his or her last day as a contributor before the military
service, or on his or her first day as a contributor after the military
service, whichever is greater, plus interest at the effective rate from the
date of discharge to the date of payment.  If a person who has established
any credit under this Section applies for or receives any early retirement
incentive under Section 9-134.2, the credit under this Section shall be
forfeited and the amount paid to the Fund under this Section shall be
refunded.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-179.2) (from Ch. 108 1/2, par. 9-179.2)
Sec. 9-179.2. Other governmental service-former county
service.  Any employee who first becomes a contributor before the effective date of this amendatory Act of the 99th General Assembly, who has rendered service to any
"governmental unit" as such term is defined in the
"Retirement Systems Reciprocal Act" under Article 20 of the
Illinois Pension Code, who did not contribute to the retirement
system of such "governmental unit", including the retirement
system created by this Article 9 of the Illinois Pension Code,
for such service because of ineligibility for participation and
has no equity or rights in such retirement system because of
such service shall be given credit for such service in this
fund, provided:
(a) the employee shall pay to this fund, while in the     service of such county, or while in the service of a governmental unit whose retirement system has adopted the "Retirement Systems Reciprocal Act", such amounts, including interest at the effective rate, as he would have paid to this fund, on the basis of his salary in effect during the service rendered to such other "governmental unit" at the rates prescribed in this Article 9 for the periods of such service to the end that such service shall be considered as service rendered to such county, with all the rights and conditions attaching to such service and payments; and
(b) this Section shall not be applicable to any     period of such service for which the employee retains credit in any other public annuity and benefit fund established by Act of the Legislature of this State and in operation for employees of such other "governmental unit" from which such employee was transferred.
(Source: P.A. 99-578, eff. 7-15-16.)
(40 ILCS 5/9-179.3) (from Ch. 108 1/2, par. 9-179.3)
Sec. 9-179.3. Optional plan of additional benefits and contributions.
(a) While this plan is in effect, an employee may establish additional
optional credit for additional optional benefits by electing in writing at
any time to make additional optional contributions.  The employee may
discontinue making the additional optional contributions at any time by
notifying the fund in writing.
(b) Additional optional contributions for the additional optional
benefits shall be as follows:
(1) For service after the option is elected, an     additional contribution of 3% of salary shall be contributed to the fund on the same basis and under the same conditions as contributions required under Sections 9-170 and 9-176.
(2) For service before the option is elected, an     additional contribution of 3% of the salary for the applicable period of service, plus interest at the effective rate from the date of service to the date of payment.  All payments for past service must be paid in full before credit is given. No additional optional contributions may be made for any period of service for which credit has been previously forfeited by acceptance of a refund, unless the refund is repaid in full with interest at the effective rate from the date of refund to the date of repayment.
(c) Additional optional benefits shall accrue for all periods of
eligible service for which additional contributions are paid in full.  The
additional benefit shall consist of an additional 1% for each year of
service for which optional contributions have been paid, based on the
highest average annual salary for any 4 consecutive years within the last
10 years of service immediately preceding the date of withdrawal, to be
added to the employee retirement annuity benefits as otherwise computed
under this Article.  The calculation of these additional benefits shall be
subject to the same terms and conditions as are used in the calculation of
retirement annuity under Section 9-134.  The additional benefit shall be
included in the calculation of the automatic annual increase in annuity,
and in the calculation of widow's annuity, where applicable.  However no
additional benefits will be granted which produce a total annuity greater
than the applicable maximum established for that type of annuity in this
Article, and additional benefits shall not apply to any benefit computed
under Section 9-128.1.
(d) Refunds of additional optional contributions shall be made on the
same basis and under the same conditions as provided under Sections 9-164,
9-166 and 9-167.  Interest shall be credited at the effective rate on the
same basis and under the same conditions as for other contributions.
(e) (Blank).
(f) The tax levy, computed under Section 9-169, shall be based on
employee contributions including the amount of optional additional employee
contributions.
(g) Service eligible under this Section may include only service as an
employee of the County as defined in Section 9-108, and subject to Sections
9-219 and 9-220.  No service granted under Section 9-121.1, 9-121.4 or
9-179.2 shall be eligible for optional service credit.  No optional service
credit may be established for any military service, or for any service
under any other Article of this Code.  Optional service credit may be
established for any period of disability paid from this fund, if the employee
makes additional optional contributions for such periods of disability.
(h) This plan of optional benefits and contributions shall not apply to
any former county employee receiving an annuity from the fund, who
re-enters service as a County employee, unless he renders at least 3 years
of additional service after the date of re-entry.
(i) The effective date of the optional plan of additional benefits and
contributions shall be July 1, 1985, or the date upon which approval is
received from the Internal Revenue Service, whichever is later.
(j) This plan of additional benefits and contributions shall expire
July 1, 2005.  No additional contributions may be made after
that date, and no additional benefits will accrue after that date.
(Source: P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-179.4)
Sec. 9-179.4. Service for periods of furlough or salary reduction.
(a)   An active participant may establish service credit and earnings credit for periods of furlough beginning on or after December 1, 2017 and ending on or before November 30, 2018. To receive this credit, the participant must (i) apply in writing to the Fund before December 31, 2019; (ii) not receive compensation or any type of remuneration from the county for any furlough period; (iii) make, on an after-tax basis, employee contributions required under this Article based on his or her salary during the periods of furlough, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit, plus compounded interest at the actuarially assumed rate from the date  of furlough to the date of payment; and (iv) pay the employee contributions required by this Section while he or she is an active participant and within 12 months after the date of application. The participant shall provide, at the time of application, written certification from the county stating (1) the total number of furlough days the participant has been required to take and (2) that the participant has not received compensation or any type of remuneration from the county for such furlough days.
(b)   An active participant may establish earnings credit for periods of salary reduction beginning on or after December 1, 2017 and ending on or before November 30, 2018. To receive this credit, the participant must: (i) apply in writing to the Fund before December 31, 2019; (ii) not receive compensation or any type of remuneration from the county for any reduction in salary; (iii) make, on an after-tax basis, employee contributions required under this Article based on the reduction in salary, plus an amount determined by the Board to be equal to the employer's normal cost of the benefit, plus compounded interest at the actuarially assumed rate from the date of reduction in salary to the date of payment; and (iv) pay the employee contributions required by this Section while he or she is an active participant and within 12 months after the date of application. The participant shall provide, at the time of application, written certification from the county stating (1) the total reduction in salary for each pay period with a reduction in salary and (2) that the participant has not received compensation or any type of remuneration from the county for such reduction in salary.
(c)   For the purposes of this Section, the employer's normal cost shall be determined by the Fund's actuarial valuation for the year ending December 31, 2018.  Any payments received under this Section shall be considered contributions made by the employee for the purposes of Sections 9-169 and 10-107 of this Code.
(Source: P.A. 101-11, eff. 6-7-19.)
(40 ILCS 5/9-180) (from Ch. 108 1/2, par. 9-180)
Sec. 9-180. 
		Contributions by county for duty disability benefit. 
		In lieu of all amounts ordinarily contributed by an employee and by
the county for age and service annuity, and widow's annuity the county
shall contribute sums equal to such amounts for any period during which
the employee receives duty disability benefit to be credited to the
disabled employee for annuity purposes as though he were in active
discharge of his duties during any such period of disability.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-181) (from Ch. 108 1/2, par. 9-181)
Sec. 9-181. 
		Contributions by county for ordinary disability benefit.
The county shall contribute all amounts ordinarily contributed by it for
annuity purposes for any employee receiving ordinary disability benefit as
though he were in active discharge of his duties during such period of
disability.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-182) (from Ch. 108 1/2, par. 9-182)
Sec. 9-182. Contributions by county for prior service annuities and
pensions under former acts.
(a) The county, State or federal contributions authorized in
Section 9-169 shall be applied first for the purposes of this
Article 9 other than those stated in this Section.
The balance of the sum produced from such contributions shall be applied
for the following purposes:
1. "An Act to provide for the formation and     disbursement of a pension fund in counties having a population of 150,000 or more inhabitants, for the benefit of officers and employees in the service of such counties", approved June 29, 1915, as amended;
2. Section 9-225 of this Article;
3. To meet such part of any minimum annuity as shall     be in excess of the age and service annuity and prior service annuity, and to meet such part of any minimum widow's annuity in excess of the amount of widow's annuity and widow's prior service annuity also for the purpose of providing the county cost of automatic increases in annuity after retirement in accordance with Section 9-133 and for any other purpose for which moneys are not otherwise provided in this Article;
4. (Blank);
5. (Blank).
(b) (Blank).
(Source: P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-183) (from Ch. 108 1/2, par. 9-183)
Sec. 9-183. 
		Contribution by county for administration costs.
The county shall contribute, from revenue derived from taxes herein
authorized, the amount necessary to defray costs of administration of the
fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-184) (from Ch. 108 1/2, par. 9-184)
Sec. 9-184. Estimates of sums required for certain annuities and benefits. The board shall estimate and itemize the amounts required each year to pay for all
annuities, each benefit category, and administrative expenses associated with this Article, by way of a written report and request to the County Board of Commissioners. The amounts shall be
paid into the fund annually by the county as provided in Section 9-169.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-184.5)
Sec. 9-184.5. Delinquent contributions; deduction from payments of State funds to the county. If the county 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 county, 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 county.
The State Comptroller may not deduct from any payments of State funds to the county 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 5/9-185) (from Ch. 108 1/2, par. 9-185)
Sec. 9-185. Board created.
(a) A board of 9 members shall constitute the
board of trustees authorized to carry out the provisions of this Article.
The board of trustees shall be known as "The Retirement Board of the County
Employees' Annuity and Benefit Fund of .... County".  The board shall
consist of 2 members appointed and 7 members elected as
hereinafter prescribed.
(b) The appointed members shall be appointed as follows: One member
shall be appointed by the comptroller of such county, who may be the
comptroller or some person chosen by the comptroller from among employees of the county,
who are
versed in the affairs of the comptroller's office; and one member shall be
appointed by the treasurer of such county, who may be the treasurer or some
person chosen by the treasurer from among employees of the County who are versed in
the affairs of the treasurer's office.
The member appointed by the comptroller shall hold office for a term
ending on December 1st of the first year following the year of appointment.
The member appointed by the county treasurer shall hold office for a term
ending on December 1st of the second year following the year of appointment.
Thereafter, each appointed member shall be appointed by the officer that
appointed the predecessor for a term of 2 years.
(c) Three county employee members of the board shall be
elected as follows: within 30 days from and after the date upon which this
Article comes into effect in the county, the clerk of the county shall
arrange for and hold an election.  One employee shall be elected for a term
ending on the first day in the month of December of the first year next
following the effective date; one for a term ending on December 1st of the
following year; and one for a term ending December 1st of the second following
year.
(d) Beginning December 1, 1988, and every 3 years thereafter,
an annuitant member of the board shall be elected as follows:
the board shall arrange for and hold an election in which only those
participants who are currently receiving retirement benefits
under this Article shall be eligible to vote and be elected.  Each such
member shall be elected to a term ending on the first day in the month of
December of the third following year.
(d-1) Beginning December 1, 2001, and every 3 years thereafter, an
annuitant member of the board shall be elected as follows:
the board shall arrange for and hold an election in which only those
participants who are currently receiving retirement benefits
under this Article shall be eligible to vote and be elected.  Each such
member shall be elected to a term ending on the first day in the month of
December of the third following year.  Until December 1, 2001, the position
created under this subsection (d-1) may be filled by the board as in the case
of a vacancy.
(e) Beginning December 1, 1988, if a Forest Preserve District Employees'
Annuity and Benefit Fund shall be in force in such county and the board of
this fund is charged with administering the affairs of such annuity and
benefit fund for employees of such forest preserve district, a forest
preserve district member of the board shall be elected as of December 1, 1988,
and every 3 years thereafter as follows:  the board shall arrange for and
hold an election in which only those employees of such forest preserve
district who are contributors to the annuity and benefit fund for employees
of such forest preserve district shall be eligible to vote and be elected.
Each such member shall be elected to a term ending on the first day in the
month of December of the third following year.
(f) Beginning December 1, 2001, and every 3 years thereafter, if a Forest
Preserve District Employees' Annuity and Benefit Fund is in force in the
county and the board of this Fund is charged with administering the affairs of
that annuity and benefit fund for employees of the forest preserve district,
a forest preserve district annuitant member of the board shall be elected as
follows:  the board shall arrange for and hold an election in which only those
participants who are currently receiving retirement benefits under Article 10
shall be eligible to vote and be elected.  Each such member shall be elected to
a term ending on the first day in the month of December of the third following
year.  Until December 1, 2001, the position created under this subsection (f)
may be filled by the board as in the case of a vacancy.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-186) (from Ch. 108 1/2, par. 9-186)
Sec. 9-186. 
		Board elections. 
		In each year, the board shall conduct a
regular election, under rules adopted by it, at least 30 days prior to the
expiration of the term of each elected employee or annuitant member.
To be eligible to be a county employee member, a person must be an
employee of the county and must have at least 5 years of service credit in
that capacity by December 1 of the year of election.  To be eligible to be
a forest preserve district member, a person must be an employee of the
forest preserve district and must have at least 5 years of service credit
in that capacity by December 1 of the year of election.
Only those persons who are employees of the county shall be eligible to vote
for the 3 county employee members, only those persons who are employees of the
forest preserve district shall be eligible to vote for the forest preserve
district member, only those persons who are currently receiving
retirement benefits under this Article shall be eligible to
vote
for the annuitant members elected under subsections (d) and (d-1) of Section
9-185, and only those persons who are currently receiving retirement benefits
under Article 10 shall be eligible to vote for the forest preserve district
annuitant member elected under subsection (f) of Section 9-185.  The
ballot shall be of secret character.
Except as otherwise provided in Section 9-187, each member of the board
shall hold office until his successor is chosen and has qualified.
Any person elected or appointed a member of the board shall qualify
for the office by taking an oath of office to be administered by the county
clerk or a person designated by him.  A copy thereof shall be kept in the
office of the county clerk.  Any appointment or notice of election shall be
in writing and the written instrument shall be filed with the oath.
(Source: P.A. 92-66, eff. 7-12-01.)
(40 ILCS 5/9-187) (from Ch. 108 1/2, par. 9-187)
Sec. 9-187. 
		Board vacancy.
(a) A vacancy in the membership of the board shall be filled as follows:
If the vacancy is that of an appointive member, the official who
appointed him shall appoint a person to serve for the unexpired term.
If the vacancy is that of a county employee member, the remaining members of
the board shall appoint a successor from among the employees of the county,
who shall serve during the remainder of the unexpired term.
If the vacancy is that of a forest preserve district member, the remaining
members of the board shall appoint a successor from among the employees of
the forest preserve district, who shall serve during the remainder of the
unexpired term.
If the vacancy is that of an annuitant member other than a forest preserve
district annuitant member, the remaining members of the board shall appoint
a successor from among those persons who are currently receiving retirement benefits under this Article.
If the vacancy is that of a forest preserve district annuitant member,
the remaining members of the board shall appoint a successor from among those
persons who are currently receiving retirement benefits under Article 10.
(b) Any county or forest preserve district member who withdraws from
service shall automatically cease to be a member of the board.  Any annuitant
member (other than a forest preserve district annuitant member) whose
retirement benefits cease under this Article, and any
forest preserve district annuitant member whose retirement benefits cease under
Article 10, shall also automatically cease to be a member of the Board.
(Source: P.A. 92-66, eff. 7-12-01.)
(40 ILCS 5/9-188) (from Ch. 108 1/2, par. 9-188)
Sec. 9-188. 
		Board officers.
The board shall elect annually at its regular  December meeting from
among its members, by a majority vote of the members voting on the
question, a president, vice-president and a secretary who shall serve,
respectively, until a successor is elected. The secretary shall keep a
complete record of the proceedings of all board meetings and perform such
other duties as the board directs.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-189) (from Ch. 108 1/2, par. 9-189)
Sec. 9-189. 
		Board meetings. 
		The board shall hold regular meetings in each
month and special meetings as it deems necessary. A majority of the members
shall constitute a quorum for the transaction of business at any meeting,
but no annuity or benefit shall be granted or payments made by the fund
unless ordered by a vote of the majority of the board members as shown by
roll call entered upon the official record of the meeting. Meetings of the
board shall be open to the public.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-190) (from Ch. 108 1/2, par. 9-190)
Sec. 9-190. Board powers and duties. The board shall have the powers and duties stated in Sections 9-191 to
9-202.1, inclusive, in addition to such other powers and duties provided in
this Article.
(Source: P.A. 98-551, eff. 8-27-13.)
(40 ILCS 5/9-191) (from Ch. 108 1/2, par. 9-191)
Sec. 9-191. 
		To supervise collections.
To see that all amounts specified in this Article to be applied to the
fund, from any source, are collected and applied.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-192) (from Ch. 108 1/2, par. 9-192)
Sec. 9-192. 
		To notify of deductions. 
		To notify the comptroller of the county of the deductions to be made
from the salaries of employees.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-193) (from Ch. 108 1/2, par. 9-193)
Sec. 9-193. 
		To accept gifts.
To accept by gift, grant, bequest or otherwise any money or property of
any kind and use the same for the purposes of the fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-194) (from Ch. 108 1/2, par. 9-194)
Sec. 9-194. 
		To invest the reserves. 
		To invest the reserves of the
fund in accordance with Sections 1-109, 1-109.1, 1-109.2, 1-110, 1-111,
1-114, and 1-115 of this Act.  Investments made in accordance with Section
1-113 shall be deemed to be prudent.
The retirement board may sell any security held by it at any time it
deems it desirable.
The board may enter into agreements and execute 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 board.  The board may direct the registration of securities
in its own name or in the name of a nominee created for the express purpose
of registration of securities by a savings and loan association or national
or State bank or trust company authorized to conduct a trust business in the
State of Illinois.
Investments shall be carried at cost or at a value determined in
accordance with generally accepted accounting principles.
(Source: P.A. 91-887, eff. 7-6-00.)
(40 ILCS 5/9-194.1) (from Ch. 108 1/2, par. 9-194.1)
Sec. 9-194.1. 
		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, or 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 increased
market value of the securities.
The period for which the securities may be loaned may not exceed one
year, and the loan agreement may specify earlier termination by either party
upon mutually agreed conditions.
(Source: P.A. 87-794.)
(40 ILCS 5/9-194.2) (from Ch. 108 1/2, par. 9-194.2)
Sec. 9-194.2. 
		To rent office facilities. 
		The Retirement Board may
rent or lease any office facilities that it deems desirable for the
purposes of the Fund.
(Source: P.A. 87-794.)
(40 ILCS 5/9-195) (from Ch. 108 1/2, par. 9-195)
Sec. 9-195. To have an audit. To have an audit of the accounts of the fund made at least once each
year by certified public accountants. The audit may include the preparation of the annual actuarial report required under Section 9-169.1.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-196) (from Ch. 108 1/2, par. 9-196)
Sec. 9-196. 
		To authorize payments.
To authorize or suspend the payment of any annuity or benefit in
accordance with this Article. The board shall have exclusive original
jurisdiction in all matters relating to the fund, including, in addition to
all other matters, all claims for annuities, pensions, benefits or refunds.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-197) (from Ch. 108 1/2, par. 9-197)
Sec. 9-197. 
		To determine service credits.
To require each employee to file a statement concerning service rendered
the county prior to the effective date. The board shall make a
determination of the length of such service and establish from any
available information the period of service rendered prior to the effective
date.
Such determination shall be conclusive unless the board reconsiders and
changes its determination.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-198) (from Ch. 108 1/2, par. 9-198)
Sec. 9-198. 
		To issue certificate of prior service.
To issue a certificate showing the entire period of service rendered by
a present employee prior to the effective date and the amounts to his
credit for prior service and widow's prior service annuity.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-199) (from Ch. 108 1/2, par. 9-199)
Sec. 9-199. To submit an annual report. To submit a report in July of each year to the county board of the
county as of the close of business on December 31st of the preceding year.
The report shall contain a detailed statement of the affairs of the fund,
its income and expenditures, and assets and liabilities, and it shall include the annual actuarial report required under Section 9-169.1. The county board shall have power to require and
compel the retirement board to prepare and submit such reports.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-200) (from Ch. 108 1/2, par. 9-200)
Sec. 9-200. 
		To subpoena witnesses.
To compel witnesses to attend and testify before it upon any matter
concerning the fund and allow witness fees not in excess of $6 for
attendance upon any one day. The president and other members of the board
may administer oaths to witnesses.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-201) (from Ch. 108 1/2, par. 9-201)
Sec. 9-201. 
		To appoint employees.
To appoint such actuarial, medical, legal, clerical or other employees
as are necessary and fix their compensation.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-202) (from Ch. 108 1/2, par. 9-202)
Sec. 9-202. 
		To make rules.
To make rules and regulations necessary for the administration of the
fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-202.1)
Sec. 9-202.1. To reproduce records. To have any records kept by the board photographed, microfilmed, or digitally or electronically reproduced in accordance with the Local Records Act. The photographs, microfilm, and digital and electronic reproductions shall be deemed original records and documents for all purposes, including introduction in evidence before all courts and administrative agencies.
(Source: P.A. 98-551, eff. 8-27-13.)
(40 ILCS 5/9-203) (from Ch. 108 1/2, par. 9-203)
Sec. 9-203. 
		Moneys to be held on deposit. 
		To make the payments authorized by this Article, the board may keep and
hold uninvested a sum not in excess of the amounts required to make all
annuity payments which become due and payable in the following 90 days.
Such sum or any part thereof shall be kept on deposit only in banks or
savings and loan associations authorized to do business under the laws
of this State. The amount which may be deposited in any such
bank or savings and loan association shall not exceed 25% of its paid
up capital and surplus.
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 "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 5/9-204) (from Ch. 108 1/2, par. 9-204)
Sec. 9-204. Accounting. 
					An adequate system of accounts and records shall be established to give
effect to the requirements of this Article and to report the financial condition of the fund. Such additional data as is necessary for required calculations, actuarial valuations, and operation of the fund shall be maintained.
(Source: P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-205)
Sec. 9-205. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-206)
Sec. 9-206. (Repealed).
(Source: P.A. 81-1536. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-207)
Sec. 9-207. (Repealed).
(Source: P.A. 81-1536. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-208)
Sec. 9-208. (Repealed).
(Source: P.A. 81-1536. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-209)
Sec. 9-209. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-210)
Sec. 9-210. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-211)
Sec. 9-211. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-212)
Sec. 9-212. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-213)
Sec. 9-213. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-214)
Sec. 9-214. (Repealed).
(Source: P.A. 76-1574. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-215)
Sec. 9-215. (Repealed).
(Source: P.A. 81-1536. Repealed by P.A. 95-369, eff. 8-23-07.)
(40 ILCS 5/9-216) (from Ch. 108 1/2, par. 9-216)
Sec. 9-216. 
		Treasurer of fund. 
		The county treasurer shall be ex-officio the treasurer and custodian
of the fund and shall furnish to the board a bond of such amount as the
board designates, which shall indemnify the board against any loss which
may result from any action or failure to act by him or any of his
agents. Fees and charges incidental to the procuring of such bond shall
be paid by the board. In addition to tax and employee contributions
constituting the fund, the treasurer
is authorized to receive and
deposit in the fund warrants issued by this State representing
deductions from the salary of the employees designated in paragraph (e)
of Section 9-108, but only for such period as they remain members of the
fund, and such other contributions of State funds as may be authorized
by law.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-217) (from Ch. 108 1/2, par. 9-217)
Sec. 9-217. 
		Attorney.
The chief legal officer of the county shall be the legal advisor of an
attorney for the board. If it shall deem such action necessary for the
conservation of the fund, the board may in its discretion employ another
attorney for advice or other service in relation to any particular case.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-218) (from Ch. 108 1/2, par. 9-218)
Sec. 9-218. 
		
		Computation of term of service, annual salary and salary
deductions.
For the purpose of this Article, term of service, annual salary, and
salary deductions shall be
computed as provided in Sections 9-219 to
9- 222 inclusive.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-219) (from Ch. 108 1/2, par. 9-219)
(Text of Section WITH the changes made by P.A. 98-599, which has been
held unconstitutional)
Sec. 9-219. Computation of service.
(1) In computing the term of service of an employee prior to the effective
date, the entire period beginning on the date he was first appointed and
ending on the day before the effective date, except any intervening period
during which he was separated by withdrawal from service, shall be counted
for all purposes of this Article.
(2) In computing the term of service of any employee on or after the
effective date, the following periods of time shall be counted as periods
of service for age and service, widow's and child's annuity purposes:
(a) The time during which he performed the duties of     his position.
(b) Vacations, leaves of absence with whole or part     pay, and leaves of absence without pay not longer than 90 days.
(c) For an employee who is a member of a county     police department or a correctional officer with the county department of corrections, approved leaves of absence without pay during which the employee serves as a full-time officer or employee of an employee association, the membership of which consists of other participants in the Fund, provided that the employee contributes to the Fund (1) the amount that he would have contributed had he remained an active employee in the position he occupied at the time the leave of absence was granted, (2) an amount calculated by the Board representing employer contributions, and (3) regular interest thereon from the date of service to the date of payment.  However, if the employee's application to establish credit under this subsection is received by the Fund on or after July 1, 2002 and before July 1, 2003, the amount representing employer contributions specified in item (2) shall be waived.
For a former member of a county police department who     has received a refund under Section 9-164, periods during which the employee serves as head of an employee association, the membership of which consists of other police officers, provided that the employee contributes to the Fund (1) the amount that he would have contributed had he remained an active member of the county police department in the position he occupied at the time he left service, (2) an amount calculated by the Board representing employer contributions, and (3) regular interest thereon from the date of service to the date of payment.  However, if the former member of the county police department retires on or after January 1, 1993 but no later than March 1, 1993, the amount representing employer contributions specified in item (2) shall be waived.
For leaves of absence to which this item (c) applies     and for other periods to which this item (c) applies, including those leaves of absence and other periods of service beginning before January 5, 2012 (the effective date of Public Act 97-651), the employee or former member must continue to remain in sworn status, subject to the professional standards of the public employer or those terms established in statute.
(d) Any period of disability for which he received     disability benefit or whole or part pay.
(e) For a person who first becomes an employee before     the effective date of this amendatory Act of the 98th General Assembly, accumulated vacation or other time for which an employee who retires on or after November 1, 1990 receives a lump sum payment at the time of retirement, provided that contributions were made to the fund at the time such lump sum payment was received.  The service granted for the lump sum payment shall not change the employee's date of withdrawal for computing the effective date of the annuity.
(f) An employee who first becomes an employee before     the effective date of this amendatory Act of the 98th General Assembly may receive service credit for annuity purposes for accumulated sick leave as of the date of the employee's withdrawal from service, not to exceed a total of 180 days, provided that the amount of such accumulated sick leave is certified by the County Comptroller to the Board and the employee pays an amount equal to 8.5% (9% for members of the County Police Department who are eligible to receive an annuity under Section 9-128.1) of the amount that would have been paid had such accumulated sick leave been paid at the employee's final rate of salary. Such payment shall be made within 30 days after the date of withdrawal and prior to receipt of the first annuity check.  The service credit granted for such accumulated sick leave shall not change the employee's date of withdrawal for the purpose of computing the effective date of the annuity.
(3) In computing the term of service of an employee on or after the
effective date for ordinary disability benefit purposes, the following
periods of time shall be counted as periods of service:
(a) Unless otherwise specified in Section 9-157, the     time during which he performed the duties of his position.
(b) Paid vacations and leaves of absence with whole     or part pay.
(c) Any period for which he received duty disability     benefit.
(d) Any period of disability for which he received     whole or part pay.
(4) For an employee who on January 1, 1958, was transferred by Act
of the 70th General Assembly from his position in a department of welfare
of any city located in the county in which this Article is in force and
effect to a similar position in a department of such county, service shall
also be credited for ordinary disability benefit and child's annuity for
such period of department of welfare service during which period he was a
contributor to a statutory annuity and benefit fund in such city and for
which purposes service credit would otherwise not be credited by virtue of
such involuntary transfer.
(5) An employee described in subsection (e) of Section 9-108 shall receive
credit for child's annuity and ordinary disability benefit for the period of
time for which he was credited with service in the fund from which he was
involuntarily separated through class or group transfer; provided, that no such
credit shall be allowed to the extent that it results in a duplication of
credits or benefits, and neither shall such credit be allowed to the extent
that it was or may be forfeited by the application for and acceptance of a
refund from the fund from which the employee was transferred.
(6) Overtime or extra service shall not be included in computing
service.  Not more than 1 year of service shall be allowed for service
rendered during any calendar year.
(7) Unused sick or vacation time shall not be used to
compute the service of an employee who first becomes an
employee on or after the effective date of this amendatory Act
of the 98th General Assembly.
(Source: P.A. 97-651, eff. 1-5-12; 98-599, eff. 6-1-14.)
(Text of Section WITHOUT the changes made by P.A. 98-599, which has been
held unconstitutional)
Sec. 9-219. Computation of service.
(1) In computing the term of service of an employee prior to the effective
date, the entire period beginning on the date he was first appointed and
ending on the day before the effective date, except any intervening period
during which he was separated by withdrawal from service, shall be counted
for all purposes of this Article.
(2) In computing the term of service of any employee on or after the
effective date, the following periods of time shall be counted as periods
of service for age and service, widow's and child's annuity purposes:
(a) The time during which he performed the duties of     his position.
(b) Vacations, leaves of absence with whole or part     pay, and leaves of absence without pay not longer than 90 days.
(c) For an employee who is a member of a county     police department or a correctional officer with the county department of corrections, approved leaves of absence without pay during which the employee serves as a full-time officer or employee of an employee association, the membership of which consists of other participants in the Fund, provided that the employee contributes to the Fund (1) the amount that he would have contributed had he remained an active employee in the position he occupied at the time the leave of absence was granted, (2) an amount calculated by the Board representing employer contributions, and (3) regular interest thereon from the date of service to the date of payment.  However, if the employee's application to establish credit under this subsection is received by the Fund on or after July 1, 2002 and before July 1, 2003, the amount representing employer contributions specified in item (2) shall be waived.
For a former member of a county police department who     has received a refund under Section 9-164, periods during which the employee serves as head of an employee association, the membership of which consists of other police officers, provided that the employee contributes to the Fund (1) the amount that he would have contributed had he remained an active member of the county police department in the position he occupied at the time he left service, (2) an amount calculated by the Board representing employer contributions, and (3) regular interest thereon from the date of service to the date of payment.  However, if the former member of the county police department retires on or after January 1, 1993 but no later than March 1, 1993, the amount representing employer contributions specified in item (2) shall be waived.
For leaves of absence to which this item (c) applies     and for other periods to which this item (c) applies, including those leaves of absence and other periods of service beginning before the effective date of this amendatory Act of the 97th General Assembly, the employee or former member must continue to remain in sworn status, subject to the professional standards of the public employer or those terms established in statute.
(d) Any period of disability for which he received     disability benefit or whole or part pay.
(e) Accumulated vacation or other time for which an     employee who retires on or after November 1, 1990 receives a lump sum payment at the time of retirement, provided that contributions were made to the fund at the time such lump sum payment was received.  The service granted for the lump sum payment shall not change the employee's date of withdrawal for computing the effective date of the annuity.
(f) An employee may receive service credit for     annuity purposes for accumulated sick leave as of the date of the employee's withdrawal from service, not to exceed a total of 180 days, provided that the amount of such accumulated sick leave is certified by the County Comptroller to the Board and the employee pays an amount equal to 8.5% (9% for members of the County Police Department who are eligible to receive an annuity under Section 9-128.1) of the amount that would have been paid had such accumulated sick leave been paid at the employee's final rate of salary. Such payment shall be made within 30 days after the date of withdrawal and prior to receipt of the first annuity check.  The service credit granted for such accumulated sick leave shall not change the employee's date of withdrawal for the purpose of computing the effective date of the annuity.
(3) In computing the term of service of an employee on or after the
effective date for ordinary disability benefit purposes, the following
periods of time shall be counted as periods of service:
(a) Unless otherwise specified in Section 9-157, the     time during which he performed the duties of his position.
(b) Paid vacations and leaves of absence with whole     or part pay.
(c) Any period for which he received duty disability     benefit.
(d) Any period of disability for which he received     whole or part pay.
(4) For an employee who on January 1, 1958, was transferred by Act
of the 70th General Assembly from his position in a department of welfare
of any city located in the county in which this Article is in force and
effect to a similar position in a department of such county, service shall
also be credited for ordinary disability benefit and child's annuity for
such period of department of welfare service during which period he was a
contributor to a statutory annuity and benefit fund in such city and for
which purposes service credit would otherwise not be credited by virtue of
such involuntary transfer.
(5) An employee described in subsection (e) of Section 9-108 shall receive
credit for child's annuity and ordinary disability benefit for the period of
time for which he was credited with service in the fund from which he was
involuntarily separated through class or group transfer; provided, that no such
credit shall be allowed to the extent that it results in a duplication of
credits or benefits, and neither shall such credit be allowed to the extent
that it was or may be forfeited by the application for and acceptance of a
refund from the fund from which the employee was transferred.
(6) Overtime or extra service shall not be included in computing
service.  Not more than 1 year of service shall be allowed for service
rendered during any calendar year.
(Source: P.A. 97-651, eff. 1-5-12.)
(40 ILCS 5/9-220) (from Ch. 108 1/2, par. 9-220)
(Text of Section WITH the changes made by P.A. 98-599, which has been
held unconstitutional)
Sec. 9-220. Basis of service credit.
(a) In computing the period of service of any employee for annuity
purposes under Section 9-134, the following provisions shall govern:
(1) All periods prior to the effective date shall be     computed in accordance with the provisions governing the computation of such service.
(2) Service on or after the effective date shall     include:
(i) The actual period of time the employee         contributes or has contributed to the fund for service rendered to age 65 plus the actual period of time after age 65 for which the employee performs the duties of his position or performs such duties and is given a county contribution for age and service annuity or minimum annuity purposes.
(ii) Leaves of absence from duty, or vacation,         for which an employee receives all or part of his salary.
(iii) For a person who first becomes an employee         before the effective date of this amendatory Act of the 98th General Assembly, accumulated vacation or other time for which an employee who retires on or after November 1, 1990 receives a lump sum payment at the time of retirement, provided that contributions were made to the fund at the time such lump sum payment was received.  The service granted for the lump sum payment shall not change the employee's date of withdrawal for computing the effective date of the annuity.
(iv) For a person who first becomes an employee         before the effective date of this amendatory Act of the 98th General Assembly, accumulated sick leave as of the date of the employee's withdrawal from service, not to exceed a total of 180 days, provided that the amount of such accumulated sick leave is certified by the County Comptroller to the Board and the employee pays an amount equal to 8.5% (9% for members of the County Police Department who are eligible to receive an annuity under Section 9-128.1) of the amount that would have been paid had such accumulated sick leave been paid at the employee's final rate of salary.  Such payment shall be made within 30 days after the date of withdrawal and prior to receipt of the first annuity check.  The service credit granted for such accumulated sick leave shall not change the employee's date of withdrawal for the purpose of computing the effective date of the annuity.
(v) Periods during which the employee has had         contributions for annuity purposes made for him in accordance with law while on military leave of absence during World War II.
(vi) Periods during which the employee receives a         disability benefit under this Article.
(vii) For any person who first becomes a member         on or after January 1, 2011, the actual period of time the employee contributes or has contributed to the fund for service rendered up to the limitation on salary in subsection (b-5) of Section 1-160 plus the actual period of time thereafter for which the employee performs the duties of his position and ceased contributing due to the salary limitation in subsection (b-5) of Section 1-160.
(3) The right to have certain periods of time     considered as service as stated in paragraph (2) of Section 9-164 shall not apply for annuity purposes unless the refunds shall have been repaid in accordance with this Article.
(4) All service shall be computed in whole calendar     months, and at least 15 days of service in any one calendar month shall constitute one calendar month of service, and 1 year of service shall be equal to the number of months, days or hours for which an appropriation was made in the annual appropriation ordinance for the position held by the employee.
(5) Unused sick or vacation time shall not be used to     compute the service of an employee who first becomes an employee on or after the effective date of this amendatory Act of the 98th General Assembly.
(b) For all other annuity purposes of this Article the following
schedule shall govern the computation of a year of service of an
employee whose salary or wages is on the basis stated, and any
fractional part of a year of service shall be determined according to
said schedule:
Annual or Monthly Basis: Service during 4 months in any 1 calendar
year;
Weekly Basis: Service during any 17 weeks of any 1 calendar year, and
service during any week shall constitute a week of service;
Daily Basis: Service during 100 days in any 1 calendar year, and
service during any day shall constitute a day of service;
Hourly Basis: Service during 800 hours in any 1 calendar year, and
service during any hour shall constitute an hour of service.
(Source: P.A. 98-599, eff. 6-1-14.)
(Text of Section WITHOUT the changes made by P.A. 98-599, which has been
held unconstitutional)
Sec. 9-220. Basis of service credit.
(a) In computing the period of service of any employee for annuity
purposes under Section 9-134, the following provisions shall govern:
(1) All periods prior to the effective date shall be     computed in accordance with the provisions governing the computation of such service.
(2) Service on or after the effective date shall     include:
(i) The actual period of time the employee         contributes or has contributed to the fund for service rendered to age 65 plus the actual period of time after age 65 for which the employee performs the duties of his position or performs such duties and is given a county contribution for age and service annuity or minimum annuity purposes.
(ii) Leaves of absence from duty, or vacation,         for which an employee receives all or part of his salary.
(iii) Accumulated vacation or other time for         which an employee who retires on or after November 1, 1990 receives a lump sum payment at the time of retirement, provided that contributions were made to the fund at the time such lump sum payment was received.  The service granted for the lump sum payment shall not change the employee's date of withdrawal for computing the effective date of the annuity.
(iv) Accumulated sick leave as of the date of the         employee's withdrawal from service, not to exceed a total of 180 days, provided that the amount of such accumulated sick leave is certified by the County Comptroller to the Board and the employee pays an amount equal to 8.5% (9% for members of the County Police Department who are eligible to receive an annuity under Section 9-128.1) of the amount that would have been paid had such accumulated sick leave been paid at the employee's final rate of salary.  Such payment shall be made within 30 days after the date of withdrawal and prior to receipt of the first annuity check.  The service credit granted for such accumulated sick leave shall not change the employee's date of withdrawal for the purpose of computing the effective date of the annuity.
(v) Periods during which the employee has had         contributions for annuity purposes made for him in accordance with law while on military leave of absence during World War II.
(vi) Periods during which the employee receives a         disability benefit under this Article.
(vii) For any person who first becomes a member         on or after January 1, 2011, the actual period of time the employee contributes or has contributed to the fund for service rendered up to the limitation on salary in subsection (b-5) of Section 1-160 plus the actual period of time thereafter for which the employee performs the duties of his position and ceased contributing due to the salary limitation in subsection (b-5) of Section 1-160.
(3) The right to have certain periods of time     considered as service as stated in paragraph (2) of Section 9-164 shall not apply for annuity purposes unless the refunds shall have been repaid in accordance with this Article.
(4) All service shall be computed in whole calendar     months, and at least 15 days of service in any one calendar month shall constitute one calendar month of service, and 1 year of service shall be equal to the number of months, days or hours for which an appropriation was made in the annual appropriation ordinance for the position held by the employee.
(b) For all other annuity purposes of this Article the following
schedule shall govern the computation of a year of service of an
employee whose salary or wages is on the basis stated, and any
fractional part of a year of service shall be determined according to
said schedule:
Annual or Monthly Basis: Service during 4 months in any 1 calendar
year;
Weekly Basis: Service during any 17 weeks of any 1 calendar year, and
service during any week shall constitute a week of service;
Daily Basis: Service during 100 days in any 1 calendar year, and
service during any day shall constitute a day of service;
Hourly Basis: Service during 800 hours in any 1 calendar year, and
service during any hour shall constitute an hour of service.
(Source: P.A. 96-1490, eff. 1-1-11.)
(40 ILCS 5/9-220.1)
Sec. 9-220.1. 
		Service of less than 15 days in one month. 
		A member of the
General Assembly with service credit in the Fund may establish service credit
in the Fund for up to 24 months, during each of which he or she worked for at
least one but fewer than 15 days, by purchasing service credit for the number
of days needed to bring the total of days worked in each such month up to 15.
To establish this credit, the member must pay to the Fund before January 1,
1998 an amount equal to (1) employee contributions based on the number of days
for which credit is being purchased, the rate of compensation received by the
applicant for the time actually worked during that month, and the rate of
contribution in effect for the applicant during that month; plus (2) an amount
representing employer contributions, equal to the amount specified in item (1);
plus (3) interest on the amounts specified in items (1) and (2) at the rate of
6% per annum, compounded annually, from the date of service to the date of
payment.  This Section is not limited to persons in service under this Article
on or after the effective date of this amendatory Act of 1997.
(Source: P.A. 90-511, eff. 8-22-97.)
(40 ILCS 5/9-221)
Sec. 9-221. (Repealed).
(Source: Laws 1963, p. 161. Repealed by P.A. 98-551, eff. 8-27-13.)
(40 ILCS 5/9-222) (from Ch. 108 1/2, par. 9-222)
Sec. 9-222. 
		Basis of salary deduction. 
		The total of salary deductions for employee contributions for annuity
purposes to be considered for any 1 calendar year shall not exceed that
produced by the application of the proper salary deduction
rates to the
highest annual salary considered for annuity purposes for such year.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-223) (from Ch. 108 1/2, par. 9-223)
Sec. 9-223. 
		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; provided, that where there is a direct conflict in the
provisions of such Act and the specific provisions of this Article such
latter provisions shall prevail.
(Source: P.A. 86-272.)
(40 ILCS 5/9-224) (from Ch. 108 1/2, par. 9-224)
Sec. 9-224. 
		Employees in territory annexed.
Whenever territory is annexed to the county, any person then employed as
a county employee in the annexed territory, who shall be employed by the
county on the date of the annexation shall automatically come under this
Article, and any service rendered for the annexed territory shall be
considered, for the purpose of this Article, as service rendered to the
county.
Such employee shall be treated, as of the date such annexation comes
into effect, as a present employee of the county on the effective date.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-225) (from Ch. 108 1/2, par. 9-225)
Sec. 9-225. 
		County pension fund superseded.
The fund herein provided for on the effective date shall supersede and
take the place of and have transferred to it the assets of any county
pension fund as herein defined in operation in the county, and the fund
herein provided for shall be a continuation of such county pension fund.
All annuities, pensions and other benefits allowed prior to the
effective date by the board of trustees of such County Pension Fund and all
claims pending or ungranted on the effective date which thereafter are
allowed according to the law establishing such County Pension Fund by the
board herein provided for, shall be paid by the board from the fund herein
provided for, according to the law or laws under which such annuities,
pensions, or other benefits were allowed.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-226) (from Ch. 108 1/2, par. 9-226)
Sec. 9-226. 
		Employees serving county and forest preserve district.
In any forest preserve district created by "An Act to provide for the
creation and management of forest preserve districts and repealing certain
acts therein named", approved June 27, 1913, as amended, whose employees
are covered by an annuity and benefit fund of which the retirement board of
the fund created by this Article is ex-officio the retirement board of the
fund provided for employees of such forest preserve district, the following
provisions shall apply where such employees render service to both the
county and such forest preserve district:
(a) Any person who shall be a contributor to the annuity and benefit
fund provided for employees of such forest preserve district who withdraws
from the service of such district, and becomes employed by such county,
shall become a contributor to the fund herein provided for, with the same
rights as he would have in the annuity and benefit fund pertaining to such
district. All sums to the credit of such employee in the annuity and
benefit fund pertaining to such forest preserve district shall be
transferred to the annuity and benefit fund for the county, to be used for
the benefit of the employee, and such employee shall thereupon cease to
have any rights in the fund provided for employees of such district.
(b) If any county employee who is on leave of absence from the service
of such county becomes employed by such forest preserve district, the
retirement board shall cause deductions to be made from his salary and such
deductions shall be credited to him in this fund to be used for the purpose
hereof. Contributions on behalf of such employee shall be made by such
county, on the same basis as if such service for such forest preserve
district had been rendered to such county, and the employee shall have the
same rights in this fund while such service is being rendered for such
forest preserve district as if it had been rendered to such county.
(c) Any person employed by such county on July 6, 1937, who was employed
by such forest preserve district prior to such date, who shall become a
contributor to this fund shall be entitled to prior service credit in this
fund for all service rendered by such employee to such forest preserve
district prior to such date.
Except as provided in this section, no person classified as an employee
of such county shall become classified as an employee of such forest
preserve district for any purpose of this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-227) (from Ch. 108 1/2, par. 9-227)
Sec. 9-227. 
		Employees of Cook County School of Nursing-credits.
(a) Any person who was in the employ of the Cook County School of
Nursing on July 1, 1947, who becomes included within the provisions of this
Article shall be credited in his account as follows:
Contributions by the county for prior service annuity, widow's prior
service annuity, age and service annuity and widow's annuity for all
periods of time during which he was an employee of such county or such
School of Nursing or its predecessor schools for which he has not received
such credits. Such contributions shall be at the same rates as were in
effect for employees under "The 1925 Act" during such periods of time,
and shall bear interest at 4% per annum in the same manner as in the case
of any other employee, and shall, together with all other amounts
contributed by or for such employee for annuity purposes, be considered in
computing the annuity for such employee or his widow.
Any period of employment for which credit is hereby provided shall also
be counted as service for all other purposes of this Article, and any other
county employee in the service on July 1, 1947, shall receive like credits
for service theretofore rendered such schools.
(b) Any such employee may elect to make additional contributions to the
fund equal to the sum which, including interest at 4% per annum, would as
of the date he became a contributor have accumulated to his credit for age
and service annuity and widow's annuity had deductions from his salary been
made throughout his entire period of service for which county contributions
are hereinbefore in this section provided. Any such additional
contributions shall be improved at interest in the same manner as regular
salary deductions and shall, together with all other amounts contributed by
such employee for age and service and widow's annuity, be considered as
deductions from salary for age and service annuity, widow's annuity and
refund purposes.
The time and manner in which such additional contributions may be made
shall be prescribed by the board.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-228) (from Ch. 108 1/2, par. 9-228)
Sec. 9-228. Attachment; withholding.
(a) The annuities, pensions, refunds, and disability benefits granted
under this Article shall be 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 in this State, for the payment and satisfaction in whole
or in part of any debt, damage, claim, demand, or judgment against any
annuitant, pensioner, person entitled to a refund, or other beneficiary
hereunder.
(b) No annuitant, pensioner, person entitled to a refund, or other
beneficiary shall have any right to transfer or assign his annuity or
disability benefit or any part thereof by way of mortgage or otherwise
except that an annuitant or a widow annuitant who elects to participate in
any group hospitalization plan or group medical surgical plan shall have
the right to authorize the Board to deduct the cost to him of such plan
from the annuity check and to pay such deducted amount to the group
insurance carrier, provided, however, that the Board in its discretion may
terminate such right; provided, that the board in its discretion may pay to
the wife of any annuitant, pensioner, refund applicant, or disability
beneficiary such an amount out of her husband's annuity, pension, refund,
or disability benefit as any court may order, or such an amount as the
board may consider necessary for the support of his wife or children or
both in the event of his disappearance or unexplained absence or his
failure to support such wife or children.
(c) The board may retain out of any future annuity, pension, refund or
disability benefit payments, such amount, or amounts, as it may require for
the repayment of any moneys paid to any annuitant, pensioner, refund
applicant, or disability beneficiary through misrepresentation, fraud or
error.  Any such action of the board shall relieve and release the board and
the fund from any liability for any moneys so withheld.
(d) Whenever an annuity, pension, refund, or disability benefit is
payable to a minor or to a person adjudged to be under legal disability,
the board, in its discretion and when to the best interest of the person
concerned, may waive guardianship proceedings and pay the annuity, pension,
refund or benefit to the person providing or caring for the minor and to
the wife, parent or blood relative providing or caring for the person.
In the event that a person certified by a medical doctor to be under legal disability (i) has no spouse, blood relative, or other person providing or caring for him or her, (ii) has no guardian of his or her estate, and (iii) is confined to a Medicare-certified, State-licensed nursing home or to a publicly owned and operated nursing home, hospital, or mental institution, the Board may pay any benefit due that person to the nursing home, hospital, or mental institution, to be used for the sole benefit of the person under legal disability.
Payment in accordance with this subsection to a person, nursing home, hospital, or mental institution for the benefit of a minor or person under legal disability shall be an absolute discharge of the Fund's liability with respect to the amount so paid.  Any person, nursing home, hospital, or mental institution accepting payment under this subsection shall notify the Fund of the death or any other relevant change in the status of the minor or person under legal disability.
(e) An annuitant may authorize the withholding of a portion of his
annuity for payment of dues to any labor organization designated by the
annuitant; however, no portion of annuities may be withheld pursuant to
this subsection for payment to any one labor organization unless a minimum
of 100 annuitants authorize such withholding, except that the Board may
allow such withholding for less than 100 annuitants during a probationary
period of between 3 and 6 months, as determined by the Board.  The Board
shall prescribe a form for the authorization of such withholding, and shall
provide such forms to employees, annuitants and labor organizations upon
request.  Amounts withheld by the Board under this subsection shall be
promptly paid over to the designated organizations.
Any such labor organization shall have access to the Fund's mailing list
of annuitants, upon such terms as the Board may approve.  The expenses of
any mailing conducted by the labor organization shall be borne by the labor
organization.
(Source: P.A. 100-794, eff. 8-10-18.)
(40 ILCS 5/9-229) (from Ch. 108 1/2, par. 9-229)
Sec. 9-229. 
		Board members-no compensation.
No member of the board shall receive any moneys from the fund as salary
for service performed as a member of the board or as an employee of the
board. Any employee member shall have a right to be reimbursed for any
salary withheld from him by any officer or employee of the county, because
of attendance at any meeting of the board or the performance of any other
duty in connection with the fund.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-230) (from Ch. 108 1/2, par. 9-230)
Sec. 9-230. 
		No commissions on investments.
No member of the board, and no person officially connected with the
board, as employee, legal advisor, custodian of the fund, or otherwise
shall have any right to receive any commission or other remuneration on
account of any investment made by the board, nor shall any such person act
as the agent of any other person concerning any such investment.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-231) (from Ch. 108 1/2, par. 9-231)
Sec. 9-231. 
		Duties of county officers. 
		The proper officers of the county and of the retirement board without
cost to the fund, shall:
(a) Deduct all sums required to be deducted from the
salaries of
employees, and pay such sums to the board in such manner as the board
shall specify;
(b) Furnish the board on the first day of each month information
regarding the employment of any employees, and of all discharges,
resignations and suspensions from the service, deaths, and changes in
salary which have occurred during the preceding month, with the dates
thereof;
(c) Procure for the board, in such form as the board specifies, all
information on the employees as to the service, age, salary, residence,
marital status, and data concerning their dependents, including
information relating to the service rendered by the employee prior to
the effective date;
(d) Keep such records concerning employees as the board may
reasonably require and shall specify.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-232) (from Ch. 108 1/2, par. 9-232)
Sec. 9-232. 
		Age of employee.
For any employee who has filed an application for appointment to the
service of the county, the age stated therein shall be conclusive evidence
against the employee of his age for the purposes of this Article, but the
board may decide any claim for any annuity, disability benefit, refund or
payment according to the age of the employee as shown by other evidence
satisfactory to it.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-233) (from Ch. 108 1/2, par. 9-233)
Sec. 9-233. 
		Office facilities.
Suitable rooms for office and meetings of the board shall be assigned by
the sheriff of the county.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-234) (from Ch. 108 1/2, par. 9-234)
Sec. 9-234. 
		Compliance with article.
All officers, officials, and employees of the county shall perform any
and all acts required to carry out the intent and purposes of this Article.
(Source: Laws 1963, p. 161.)
(40 ILCS 5/9-235) (from Ch. 108 1/2, par. 9-235)
Sec. 9-235. Felony conviction. 
None of the benefits provided 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 after 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 5/9-236) (from Ch. 108 1/2, par. 9-236)
Sec. 9-236. 
		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 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 5/9-237) (from Ch. 108 1/2, par. 9-237)
Sec. 9-237. 
		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 5/9-238) (from Ch. 108 1/2, par. 9-238)
Sec. 9-238. 
		
		Employees of county department of public aid who transfer
to state employment-preservation of rights.
Employees of a County Department of Public Aid in counties of
3,000,000 or more population who transfer to the employment of the State
in positions of comparable or substantially similar responsibilities or
duties shall retain their earned and accrued rights and benefits
established under this Article if they do not receive a refund of
their contributions hereunder.
Such employees who on the effective date of the transfer are
recipients of any disability benefit hereunder shall continue to receive
their benefit from the fund established under this Article.
If, after such transfer, an employee becomes disabled or dies under
circumstances which would have qualified him or any beneficiaries
claiming through him for disability, death, widow's, or survivorship
benefits payable under this Article had such transfer of employment not
occurred, where such benefits are not payable under Article 14 or under
the reciprocal provisions of Article 20, the employee or his
beneficiaries shall be entitled to the benefits prescribed in this
Article 9 from the fund established hereunder.
(Source: P.A. 81-1536.)
(40 ILCS 5/9-239) (from Ch. 108 1/2, par. 9-239)
Sec. 9-239. 
		Group Health Benefit.
(a) For the purposes of this Section, "annuitant" means a person
receiving an age and service annuity, a prior service annuity, a widow's
annuity, a widow's prior service annuity, a minimum annuity, or a child's
annuity on or after January 1, 1990, under Article 9 or 10 by reason of
previous employment by Cook County or the Forest Preserve District of Cook
County (hereinafter, in this Section, "the County").
(b) Beginning December 1, 1991, the Fund may pay, on behalf of each of
the Fund's annuitants who chooses to participate in any of the county's
health care plans, all or any portion of the total health care
premium (including coverage for other family members) due from each such
annuitant.
(c) The difference between the required monthly premiums for such
coverage and the amount paid by the Fund may be deducted from the
annuitant's annuity if the annuitant so elects; otherwise such coverage
shall terminate and the obligation of the Fund shall also terminate.
(d) Amounts contributed by the county as authorized under Section 9-182
for the benefits set forth in this Section shall be credited to the reserve
for group hospital care and all such premiums shall be charged to it.
(e) The group coverage plan and benefits described in this Section are
not and shall not be construed to be pension or retirement benefits for
purposes of Section 5 of Article XIII of the Illinois Constitution of 1970.
(Source: P.A. 86-1025; 87-794.)
(40 ILCS 5/9-240)
Sec. 9-240. Group health benefit funding. Beginning on the effective date of this amendatory Act of the 103rd General Assembly, the county shall be notified by June 14 of each year of the proposed costs of any such payments allocated by the Fund for all or any portion of the total health premium paid by the Fund pursuant to Section 9-239.
(Source: P.A. 103-529, eff. 8-11-23.)
(40 ILCS 5/9-241)
Sec. 9-241. Mistake in benefit. If the Fund mistakenly sets any benefit at an incorrect amount, it shall recalculate the benefit as soon as may be practicable after the mistake is discovered.
If the benefit was mistakenly set too low, the Fund shall make a lump sum payment to the recipient of an amount equal to the difference between the benefits that should have been paid and those actually paid, without interest.
If the benefit was mistakenly set too high, the Fund may recover the amount overpaid from the recipient thereof, either directly or by deducting such amount from the remaining benefits payable to the recipient, without interest. If the overpayment is recovered by deductions from the remaining benefits payable to the recipient, the monthly deduction shall not exceed 10% of the corrected monthly benefit unless otherwise indicated by the recipient. However, if (1) the amount of the benefit was mistakenly set too high, and (2) the error was undiscovered for 3 years or longer, and (3) the error was not the result of incorrect information supplied by the employer, the affected participant, or any beneficiary, then upon discovery of the mistake the benefit shall be adjusted to the correct level, but the recipient of the benefit need not repay to the Fund the excess amounts received in error.
This Section applies to all mistakes in benefit calculations that occur before, on, or after the effective date of this amendatory Act of the 99th General Assembly.
(Source: P.A. 99-578, eff. 7-15-16.)