(40 ILCS 5/21-104) (from Ch. 108 1/2, par. 21-104)
Sec. 21-104.
Noncorporate public entities - election
of coverage. Any noncorporate public entity may by
resolution of its governing body elect to have its employees covered by the
Social Security Act in the same manner and subject to the same
conditions as are set forth in Sections 21-103 and 21-105, but subject
to the following additional conditions:
(a) that the agreement by which the entity was created or an amendment
to that agreement authorizes the entity to provide for the extension of
Social Security benefits to its employees; and
(b) that Social Security contributions due on wages covered under the
agreement paid prior to January 1, 1987 and wage reports required for
calendar years prior to 1987 are submitted to the State Agency along with
the coverage agreement executed by the entity.
(Source: P.A. 85-442.)
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