Illinois General Assembly - Illinois Compiled Statutes

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40 ILCS 5/7-173.1

(40 ILCS 5/7-173.1) (from Ch. 108 1/2, par. 7-173.1)

Sec. 7-173.1.

Additional contribution by sheriff's law enforcement
employees.

(a) Each sheriff's law enforcement employee shall make an additional
contribution of 1% of earnings, which shall be considered as normal
contributions.  For earnings on or after July 1, 1988, the additional
contribution shall be 2% of earnings.  For earnings on or after the effective date of this amendatory Act of the 94th General Assembly, the additional contribution shall be 3% of earnings; this increase
is intended to defray the employee's portion of the cost of the benefit
increases provided by this amendatory Act of the 94th General Assembly.

This additional contribution shall be payable for retroactive service periods
which the employee elects to establish and to periods of authorized leave of
absence.

(b) If the employee is awarded a retirement annuity under Section
7-142 and not under Section 7-142.1, then the additional contribution required
under this Section shall be refunded with interest or paid as provided in
subsection (c).  If the employee returns to a participating status as a
sheriff's law enforcement employee, the employee may repay the amount refunded
with interest and upon subsequent retirement be entitled to a recomputation of
the retirement annuity under Section 7-142.1 if the total service as a
sheriff's law enforcement employee meets the requirements of that Section.

(c) Instead of a refund under subsection (b), the retiring employee may
elect to convert the amount of the refund into an annuity, payable
separately from the retirement annuity.  If the annuitant dies before the
guaranteed amount has been distributed, the remainder shall be paid in a lump
sum to the designated beneficiary of the annuitant.  The Board shall adopt any
rules necessary for the implementation of this subsection.

(Source: P.A. 94-712, eff. 6-1-06.)