(40 ILCS 5/21-106)
(from Ch. 108 1/2, par. 21-106)
Municipal police and firemen.
(1) If a municipality enters into a coverage agreement under this
Article prior to having established a pension plan under Article 3 or 4 of
this Code, all police positions and all firemen positions, including
members of a volunteer fire department organized pursuant to municipal
ordinance, shall become subject to social security and be included within
the absolute coverage group of the municipality in compliance with Section
218(b)(5) of the Social Security Act. If a municipality establishes a
pension plan under Article 3 or 4 of this Code subsequent to establishing
social security coverage under the conditions set forth in this subsection,
the police and firemen positions shall remain subject to social security as
part of the original absolute coverage group.
(2) If a municipality enters into a coverage agreement under
this Article subsequent to having established a pension plan under
Article 3, 4, 5 or 6 of this Code, or subsequent to becoming legally obligated
to establish such plan even though having not complied, all police and firemen
positions included under such pension plan shall be exempted from social
security coverage and excluded from the absolute coverage group of that
municipality pursuant to Section 218(d)(5)(A) of the Social Security Act.
(3) If the covered or non-covered social security status of the police
and firemen positions in a municipality has been determined under the
conditions set forth in either subsection (1) or (2) of this Section, such
covered or non-covered status shall remain in effect in the event the
municipality shall begin participation in the Illinois Municipal Retirement
Fund pursuant to Sections 7-132 and 7-134 of this Code.
(4) Police and firemen positions which have not acquired social security
coverage as part of an absolute coverage group under an agreement executed
by the municipality pursuant to Section 21-103 shall not acquire social
security coverage by virtue of the municipality's mandate to participate
in the Illinois Municipal Retirement Fund under Section 7-132, or the
municipality's election to participate under Section 7-134.
(5) Incumbents occupying police and firemen positions who because of
age, physical condition, length of service or other disqualifications are
ineligible to participate in local pension plans established under Articles
3 and 4 of this Code are also excluded from social security coverage if the
employing municipality has obtained social security coverage under the
conditions stated in subsections (2) and (4) of this Section, except that
beginning July 1, 1991, such persons are subject to mandatory Social Security
(Source: P.A. 87-11.)