State of Illinois
92nd General Assembly
Legislation

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92_SB0774

 
                                               LRB9207762EGfg

 1        AN ACT in relation to public employee benefits.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The  Illinois  Pension  Code  is  amended  by
 5    changing  Sections  2-108,  2-108.1,  2-110,  2-117, 2-119.1,
 6    2-121, 2-123, 3-110.6, 5-154, 5-154.1, 5-157, 5-167.1, 5-212,
 7    5-236, 6-140, 7-132, 7-139, 7-139.7, 7-139.8,  8-110,  8-113,
 8    8-120,  8-150.1,  8-158, 8-161, 8-167, 8-168, 8-171, 8-174.1,
 9    8-227, 8-230.7, 8-243.2, 9-121.6, 9-121.10, 9-121.15,  9-134,
10    9-146.1,   9-163,   9-179.1,   9-185,  9-186,  9-187,  9-219,
11    11-125.8, 11-134, 11-145.1, 11-153, 11-156,  11-163,  11-164,
12    11-167,  11-170.1,  14-103.05,  14-103.12,  14-104, 14-104.6,
13    14-105.7, 14-106, 14-107,  14-108,  14-110,  14-114,  14-119,
14    14-120,  14-121,  14-128,  14-131,  14-133, 15-113.1, 15-136,
15    15-136.3, 15-145, 15-148, 15-155, 15-165,  16-106,  16-129.1,
16    16-131.6, 16-132, 16-133, 16-133.1, 16-143, 16-143.1, 16-158,
17    17-116.3,  17-119,  17-122,  and  18-128  and adding Sections
18    5-233.1,  8-226.7,  8-230.8,  8-230.9,  8-230.10,   9-121.14,
19    9-121.16, 12-127.6, 12-127.7, 14-104.12, 14-104.13, 14-105.8,
20    14-108.2c,  14-114.1, 15-134.6, 15-137.1, 16-134.1, 17-114.4,
21    and 17-119.2 as follows:

22        (40 ILCS 5/2-108) (from Ch. 108 1/2, par. 2-108)
23        Sec. 2-108.  Salary.  "Salary":
24             (1)  For members of the General Assembly, the  total
25        compensation paid to the member by the State for one year
26        of  service,  including  the  additional amounts, if any,
27        paid to the member as an officer pursuant to Section 1 of
28        "An Act in relation to the compensation and emoluments of
29        the members of the General Assembly",  approved  December
30        6, 1907, as now or hereafter amended.
31             (2)  For  the  State executive officers specified in
 
                            -2-                LRB9207762EGfg
 1        Section 2-105, the total compensation paid to the  member
 2        for one year of service.
 3             (3)  For  members of the System who are participants
 4        under Section 2-117.1, or who are  serving  as  Clerk  or
 5        Assistant  Clerk  of  the  House  of  Representatives  or
 6        Secretary or Assistant Secretary of the Senate, the total
 7        compensation  paid to the member for one year of service,
 8        but not to exceed the  salary  of  the  highest  salaried
 9        officer of the General Assembly.
10             (4)  For  members  of  the System who are serving as
11        Clerk or Assistant Clerk of the House of  Representatives
12        or  Secretary  or  Assistant Secretary of the Senate, the
13        total compensation paid to the member  for  one  year  of
14        service.
15    However,  in  the  event  that  federal  law  results  in any
16    participant receiving imputed income based on  the  value  of
17    group term life insurance provided by the State, such imputed
18    income  shall  not  be included in salary for the purposes of
19    this Article.
20    (Source: P.A. 86-27; 86-273; 86-1028; 86-1488.)

21        (40 ILCS 5/2-108.1) (from Ch. 108 1/2, par. 2-108.1)
22        Sec. 2-108.1. Highest salary for annuity purposes.
23        (a)  "Highest  salary   for   annuity   purposes"   means
24    whichever of the following is applicable to the participant:
25             (1)  For  a  participant  who  is  a  member  of the
26        General Assembly on his or her last day of  service:  the
27        highest   salary  that  is  prescribed  by  law,  on  the
28        participant's last day of service, for a  member  of  the
29        General  Assembly  who  is  not  an officer; plus, if the
30        participant was elected  or  appointed  to  serve  as  an
31        officer  of  the General Assembly for 2 or more years and
32        has made contributions as required under  subsection  (d)
33        of  Section  2-126,  the  highest  additional  amount  of
 
                            -3-                LRB9207762EGfg
 1        compensation  prescribed  by  law,  at  the  time  of the
 2        participant's service as an officer, for members  of  the
 3        General Assembly who serve in that office.
 4             (2)  For  a  participant  who holds one of the State
 5        executive offices specified in Section 2-105  on  his  or
 6        her last day of service: the highest salary prescribed by
 7        law  for service in that office on the participant's last
 8        day of service.
 9             (3)  For a participant who  is  Clerk  or  Assistant
10        Clerk  of  the  House  of Representatives or Secretary or
11        Assistant Secretary of the Senate on his or her last  day
12        of  service:  the  salary  received  for  service in that
13        capacity on the last day of service, but  not  to  exceed
14        the highest salary (including additional compensation for
15        service  as  an officer) that is prescribed by law on the
16        participant's last day of service for  the  highest  paid
17        officer of the General Assembly.
18             (4)  For   a   participant   who   is  a  continuing
19        participant under Section 2-117.1 on his or her last  day
20        of  service:  the  salary  received  for  service in that
21        capacity on the last day of service, but  not  to  exceed
22        the highest salary (including additional compensation for
23        service  as  an officer) that is prescribed by law on the
24        participant's last day of service for  the  highest  paid
25        officer of the General Assembly.
26        (b)  The  earnings limitations of subsection (a) apply to
27    earnings under  any  other  participating  system  under  the
28    Retirement  Systems  Reciprocal  Act  that  are considered in
29    calculating a proportional annuity under this Article, except
30    in the case of a person who first became  a  member  of  this
31    System before August 22, 1994.
32        (c)  In   calculating   the   subsection   (a)   earnings
33    limitation   to  be  applied  to  earnings  under  any  other
34    participating system under the Retirement Systems  Reciprocal
 
                            -4-                LRB9207762EGfg
 1    Act  for  the  purpose  of calculating a proportional annuity
 2    under this Article, the participant's  last  day  of  service
 3    shall  be  deemed  to  mean  the  last  day of service in any
 4    participating system from which the person has applied for  a
 5    proportional  annuity under the Retirement Systems Reciprocal
 6    Act.
 7    (Source: P.A. 90-655, eff. 7-30-98.)

 8        (40 ILCS 5/2-110) (from Ch. 108 1/2, par. 2-110)
 9        Sec. 2-110.  Service.
10        (A)  "Service" means the period beginning on the day when
11    a person first became a member, and ending on the date  under
12    consideration,   excluding   all   intervening   periods   of
13    nonmembership following resignation or expiration of any term
14    of office.
15        (B)  "Service" includes:
16             (a)  Military  service  during  war  by a person who
17        entered such service while  a  member,  whether  rendered
18        before  or  after  the  expiration of any term of office;
19        plus up to 2 years of military service that need not have
20        immediately followed service as a member,  and  need  not
21        have been served during wartime, provided that the member
22        makes contributions to the System for such service (1) at
23        the  rates  provided  in  Section  2-126  based  upon the
24        member's rate of compensation  on  the  last  date  as  a
25        participant  prior  to  such  military service, or on the
26        first date as a participant after such military  service,
27        whichever  is  greater, plus (2) if payment is made on or
28        after May 1, 1993, an amount determined by the  Board  to
29        be  equal  to  the employer's normal cost of the benefits
30        accrued for such military service, plus (3)  interest  at
31        the  effective  rate from the date of first membership in
32        the System to the date of payment.
33             The amendment to this  subdivision  (B)(a)  made  by
 
                            -5-                LRB9207762EGfg
 1        this  amendatory  Act  of 1993 shall apply to persons who
 2        are  active  contributors  to  the  System  on  or  after
 3        November  30,  1992.   A  person  who   was   an   active
 4        contributor  to the System on November 30, 1992 but is no
 5        longer  an  active  contributor  may  apply  to  purchase
 6        military credit under this subdivision (B)(a)  within  60
 7        days  after  the effective date of this amendatory Act of
 8        1993; if  the  person  is  an  annuitant,  the  resulting
 9        increase  in  annuity  shall begin to accrue on the first
10        day of  the  month  following  the  month  in  which  the
11        required  payment  is received by the System.  The change
12        in  the  required  contribution  for  purchased  military
13        credit made by this amendatory  Act  of  1993  shall  not
14        entitle  any  person to a refund of contributions already
15        paid.
16             (b)  Service as a judge of a court  of  this  State,
17        but  credit  for such service is subject to the following
18        conditions: (1) such person shall have been a member  for
19        at  least  4  years  and  contributed  to  the System for
20        service as a judge subsequent to July  8,  1947,  at  the
21        rates herein provided, including interest at 2% per annum
22        to  the  date  of  payment  based on the salary in effect
23        during such service; (2) the member was not  an  eligible
24        member  of nor entitled to credit for such service in any
25        other retirement system in the State maintained in  whole
26        or  in  part  by public contributions; and (3) the last 4
27        years of service  prior  to  retirement  on  annuity  was
28        rendered while a member.
29             (c)  Service   as  a  participating  employee  under
30        Articles 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16,
31        17 or 18 of the Illinois Pension Code.  Credit  for  such
32        service  may be established by a member and, if permitted
33        by  the  credit  transfer  Section  of  the   appropriate
34        Article,  by a former member who is not yet an annuitant,
 
                            -6-                LRB9207762EGfg
 1        and is subject to the following conditions:  (1) that the
 2        credits accrued under the above mentioned  Articles  have
 3        been  transferred to this System; and (2) that the member
 4        has contributed to this System an amount equal to (A) the
 5        amount by which the credits transferred  to  this  System
 6        under  item  (1)  are  less  than  the  sum  of  (i)  the
 7        contribution  rate in effect for participants at the date
 8        of membership in this System  multiplied  by  the  salary
 9        then  in  effect  for members of the General Assembly for
10        each  year  of  service  for  which   credit   is   being
11        transferred,  plus  (ii)  the State's share of the normal
12        cost of benefits under this System expressed as a percent
13        of payroll, as determined by the System's actuary  as  of
14        the  date of the participant's membership in this System,
15        multiplied by the salary then in effect  for  members  of
16        the  General Assembly, for each year of service for which
17        credit is being transferred, plus (B) (iii)  interest  on
18        the  amount  determined under item (A) items (i) and (ii)
19        above at the rate of 6% per annum,  compounded  annually,
20        from the date of membership to the date of payment by the
21        participant,  less  (iv)  the  amount transferred to this
22        System on behalf of the participant on account of service
23        rendered while a participant under  the  above  mentioned
24        Articles.
25             (d)  Service,  before October 1, 1975, as an officer
26        elected by the people of Illinois, for  which  creditable
27        service  is  required  to  be  transferred from the State
28        Employees' Retirement  System  to  this  System  by  this
29        amendatory Act of 1975.
30             (e)  Service rendered prior to January 1, 1964, as a
31        justice  of  the peace or police magistrate or as a civil
32        referee in the Municipal Court of Chicago, but credit for
33        such service may not be granted until the member has paid
34        to the System an amount equal  to  (1)  the  contribution
 
                            -7-                LRB9207762EGfg
 1        rate  for  participants at the date of membership in this
 2        System multiplied  by  the  salary  then  in  effect  for
 3        members  of the General Assembly for each year of service
 4        for which credit  is  being  transferred,  plus  (2)  the
 5        State's  share  of the normal cost of benefits under this
 6        System expressed as a percent of payroll,  as  determined
 7        by   the   System's   actuary  as  of  the  date  of  the
 8        participant's membership in this  System,  multiplied  by
 9        the  salary  then  in  effect  for members of the General
10        Assembly, for each year of service for  which  credit  is
11        allowed,  plus,  (3)  interest on (1) and (2) above at 6%
12        per annum compounded annually from the date of membership
13        to the  date  of  payment  by  the  member.   However,  a
14        participant  may  not receive more than 6 years of credit
15        for such service nor may any member receive credit  under
16        this  paragraph  for  service  for  which credit has been
17        granted in any other public pension  fund  or  retirement
18        system in the State.
19             (f)  Service  before January 16, 1981, as an officer
20        elected by the people of Illinois, for  which  creditable
21        service   is   transferred   from  the  State  Employees'
22        Retirement System to this System.
23        (C)  Service during any fraction  of  a  month  shall  be
24    considered as a month of service.
25          Service  includes  the total period of time for which a
26    participant is elected as a member or officer, even though he
27    or  she  does  not  complete  the  term  because  of   death,
28    resignation, judicial decision, or operation of law, provided
29    that  the  contributions required under this Article for such
30    entire period of office have been made by or on behalf of the
31    participant.  In the  case  of  a  participant  appointed  or
32    elected  to fill a vacancy, service includes the total period
33    from January 1 of the  year  in  which  his  or  her  service
34    commences to the end of the term in which the vacancy occurs,
 
                            -8-                LRB9207762EGfg
 1    provided   the   participant  contributes  in  the  year   of
 2    appointment an amount equal to the contributions  that  would
 3    have  been  required  had the participant received salary for
 4    the entire year.  The  foregoing  provisions  relating  to  a
 5    participant  appointed or elected to fill a vacancy shall not
 6    apply  if  the  participant  was  a  member  of   the   other
 7    legislative chamber at the time of appointment or election.
 8        (D)  Notwithstanding   the   other   provisions  of  this
 9    Section, if application  to  transfer  or  establish  service
10    credit  under  paragraph (c) or (e) of subsection (B) of this
11    Section is made between January 1, 1992 and February 1, 1993,
12    the contribution required for such credit shall be an  amount
13    equal to (1) the contribution rate in effect for participants
14    at  the  date  of membership in this System multiplied by the
15    salary then in effect for members of the General Assembly for
16    each year of service for which credit is being granted,  plus
17    (2)  interest  thereon  at  6% per annum compounded annually,
18    from the date of membership to the date  of  payment  by  the
19    member,  less  (3)  any  amount transferred to this System on
20    behalf of the member on account of such service credit.
21    (Source: P.A. 86-27; 86-1028; 87-794; 87-1265.)

22        (40 ILCS 5/2-117) (from Ch. 108 1/2, par. 2-117)
23        Sec. 2-117.  Participants - Election not to participate.
24        (a)  Every person who was a member on November  1,  1947,
25    or  in  military  service  on  such  date,  is subject to the
26    provisions of this system beginning upon  such  date,  unless
27    prior  to  such date he or she filed with the board a written
28    notice of election not to participate.
29        Every person who becomes a member after November 1, 1947,
30    and who is then  not  a  participant  becomes  a  participant
31    beginning  upon  the date of becoming a member unless, within
32    24 months from that date, he or she has filed with the  board
33    a written notice of election not to participate.
 
                            -9-                LRB9207762EGfg
 1        (b)  A  member who has filed notice of an election not to
 2    participate (and a former member who has  not  yet  begun  to
 3    receive a retirement annuity under this Article) may become a
 4    participant  with  respect to the period for which the member
 5    elected not to participate upon filing with the board, before
 6    July 1, 2002 April 1,  1993,  a  written  rescission  of  the
 7    election  not  to  participate.   Upon contributing an amount
 8    equal to the contributions he or she would  have  made  as  a
 9    participant  from November 1, 1947, or the date of becoming a
10    member, whichever  is  later,  to  the  date  of  becoming  a
11    participant,  with interest at the rate of 4% per annum until
12    the contributions are paid,  the  participant  shall  receive
13    credit  for  service  as  a  member  prior to the date of the
14    rescission, both before and  after  November  1,  1947.   The
15    required  contributions  shall be made before commencement of
16    the retirement annuity; otherwise no credit for service prior
17    to the date of participation shall be granted.
18    (Source: P.A. 86-273; 87-1265.)

19        (40 ILCS 5/2-119.1) (from Ch. 108 1/2, par. 2-119.1)
20        Sec. 2-119.1.  Automatic increase in retirement annuity.
21        (a)  A participant who retires after June 30,  1967,  and
22    who  has  not received an initial increase under this Section
23    before the effective date of this  amendatory  Act  of  1991,
24    shall,   in   January   or  July  next  following  the  first
25    anniversary of retirement, whichever occurs first, and in the
26    same month of each year thereafter, but in no event prior  to
27    age  60, have the amount of the originally granted retirement
28    annuity increased as follows:  for each year through 1971,  1
29    1/2%;  for each year from 1972 through 1979, 2%; and for 1980
30    and each year thereafter, 3%.  Annuitants who  have  received
31    an  initial  increase  under  this  subsection  prior  to the
32    effective date of this amendatory Act of 1991 shall  continue
33    to  receive  their  annual increases in the same month as the
 
                            -10-               LRB9207762EGfg
 1    initial increase.
 2        (b)  This subsection (b) does not apply  to  persons  who
 3    qualify  for  and  elect  to receive the increase provided in
 4    subsection (b-1).
 5        Beginning January 1, 1990, for participants who remain in
 6    service after attaining 20 years of creditable  service,  the
 7    3%  increases  provided  under  subsection (a) shall begin to
 8    accrue on the January 1 next following the  date  upon  which
 9    the  participant  (1) attains age 55, or (2) attains 20 years
10    of creditable service,  whichever  occurs  later,  and  shall
11    continue  to accrue while the participant remains in service;
12    such increases shall become payable on January 1 or  July  1,
13    whichever  occurs first, next following the first anniversary
14    of retirement.  For any person who has service credit in  the
15    System  for  the  entire period from January 15, 1969 through
16    December 31, 1992, regardless of the date of  termination  of
17    service,  the  reference  to  age  55  in  clause (1) of this
18    subsection (b) shall be deemed to mean age 50.   For  persons
19    who  begin  receiving a retirement annuity under this Article
20    on or after January 1, 2000,  any  increases  provided  under
21    this  subsection  (b)  for years during which the participant
22    remains in active service shall accrue  at  the  rate  of  5%
23    rather than 3%.
24        (b-1)  A  person  who  is  an  active  participant in the
25    System on or after July  1,  1999  may  elect  to  receive  a
26    one-time  increase  in retirement annuity, equal to 3% of the
27    originally granted retirement annuity for each full  year  of
28    the  annuitant's  service credit in excess of 20 years.  This
29    increase is payable at  the  same  time  as  the  annuitant's
30    initial  increase under subsection (a) of this Section and is
31    in addition to that increase.
32        (c)  The  foregoing  provisions  relating  to   automatic
33    increases  are  not  applicable  to a participant who retires
34    before having made contributions (at the rate  prescribed  in
 
                            -11-               LRB9207762EGfg
 1    Section  2-126)  for  automatic  increases  for less than the
 2    equivalent of  one  full  year.   However,  in  order  to  be
 3    eligible  for the automatic increases, such a participant may
 4    make arrangements to pay to the System the amount required to
 5    bring the total contributions for the automatic  increase  to
 6    the  equivalent of one year's contributions based upon his or
 7    her last salary.
 8        (d)  A participant who terminated service prior  to  July
 9    1,  1967, with at least 14 years of service is entitled to an
10    increase in retirement annuity beginning January,  1976,  and
11    to additional increases in January of each year thereafter.
12        The  initial  increase  shall be 1 1/2% of the originally
13    granted retirement annuity multiplied by the number  of  full
14    years  that  the   annuitant  was  in receipt of such annuity
15    prior to January 1, 1972, plus 2% of the  originally  granted
16    retirement  annuity  for  each  year  after  that  date.  The
17    subsequent annual increases shall be at the rate of 2% of the
18    originally granted retirement annuity for each  year  through
19    1979 and at the rate of 3% for 1980 and thereafter.
20        (e)  Beginning  January  1,  1990,  all  automatic annual
21    increases payable under this Section shall be calculated as a
22    percentage of the total annuity payable at the  time  of  the
23    increase,  including  previous  increases  granted under this
24    Article.
25    (Source: P.A. 86-273; 87-794; 87-1265.)

26        (40 ILCS 5/2-121) (from Ch. 108 1/2, par. 2-121)
27        Sec. 2-121.  Survivor's annuity - conditions for payment.
28        (a)  A survivor's annuity shall be payable to a surviving
29    spouse or eligible child (1) upon the death in service  of  a
30    participant  with  at least 2 years of service credit, or (2)
31    upon the death of an annuitant in  receipt  of  a  retirement
32    annuity,   or  (3)  upon  the  death  of  a  participant  who
33    terminated service with at least 4 years of service credit.
 
                            -12-               LRB9207762EGfg
 1        The change in this subsection (a) made by this amendatory
 2    Act of 1995 applies to survivors of participants who  die  on
 3    or  after  December 1, 1994, without regard to whether or not
 4    the participant was in service on or after the effective date
 5    of this amendatory Act of 1995.
 6        (b)  To be  eligible  for  the  survivor's  annuity,  the
 7    spouse  and  the  participant  or  annuitant  must  have been
 8    married  for  a  continuous  period  of  at  least  one  year
 9    immediately preceding the date of death, but  need  not  have
10    been married on the day of the participant's last termination
11    of  service,  regardless of whether such termination occurred
12    prior to the effective date of this amendatory Act of 1985.
13        (c)  The annuity shall be payable beginning on  the  date
14    of a participant's death, or the first of the month following
15    an  annuitant's  death, if the spouse is then age 50 or over,
16    or beginning at age 50 if the spouse is then  under  age  50.
17    If  an  eligible  child  or  children  of  the participant or
18    annuitant (or a child or  children  of  the  eligible  spouse
19    meeting  the  criteria of item (1), (2), or (3) of subsection
20    (d) of this Section) also survive, and the child or  children
21    are  under the care of the eligible spouse, the annuity shall
22    begin as of the date of a participant's death, or  the  first
23    of  the  month following an annuitant's death, without regard
24    to the spouse's age.
25        The change to this subsection made by this amendatory Act
26    of 1998 (relating to children of an eligible spouse)  applies
27    to the eligible spouse of a participant or annuitant who dies
28    on  or  after  the  effective  date  of  this amendatory Act,
29    without regard to whether the participant or annuitant is  in
30    service on or after that effective date.
31        (d)  For   the  purposes  of  this  Section  and  Section
32    2-121.1, "eligible child"  means  a  child  of  the  deceased
33    participant   or  annuitant  who  is  at  least  one  of  the
34    following:
 
                            -13-               LRB9207762EGfg
 1             (1)  unmarried and under the age of 18;
 2             (2)  unmarried, a full-time student, and  under  the
 3        age of 22;
 4             (3)  dependent  by  reason  of  physical  or  mental
 5        disability.
 6        The  inclusion  of unmarried students under age 22 in the
 7    calculation of survivor's annuities by this amendatory Act of
 8    1991 shall apply to all eligible students  beginning  January
 9    1,  1992,  without regard to whether the deceased participant
10    or annuitant was in service on or after the effective date of
11    this amendatory Act of 1991.
12        Adopted children shall have the same status  as  children
13    of  the participant or annuitant, but only if the proceedings
14    for adoption are commenced at least one  year  prior  to  the
15    date of the participant's or annuitant's death.
16        (e)  Remarriage of a surviving spouse prior to attainment
17    of  age  55  shall  disqualify  the surviving spouse from the
18    receipt of a survivor's annuity until July 6,  2000,  if  the
19    remarriage   occurs   before   the  effective  date  of  this
20    amendatory Act of the 91st General  Assembly.    A  surviving
21    spouse  whose  survivor's  annuity has been terminated due to
22    remarriage may apply for reinstatement of that annuity.   The
23    reinstated  annuity  shall  begin  to accrue on July 6, 2000,
24    except that if, on July 6, 2000, the annuity is payable to an
25    eligible surviving child,  payment  of  the  annuity  to  the
26    surviving spouse shall not be reinstated until the annuity is
27    no  longer  payable  to  any  eligible  surviving child.  The
28    reinstated annuity  shall  include  any  one-time  or  annual
29    increases  received prior to the date of termination, as well
30    as any increases that would otherwise have accrued  from  the
31    date  of  termination  to  the  date  of  reinstatement.   An
32    eligible surviving spouse whose expectation  of  receiving  a
33    survivor's   annuity   was  lost  due  to  remarriage  before
34    attainment of age 50 shall also be entitled to  reinstatement
 
                            -14-               LRB9207762EGfg
 1    under  this  subsection, but the resulting survivor's annuity
 2    shall not begin to accrue  sooner  than  upon  the  surviving
 3    spouse's attainment of age 50.
 4        The  changes made to this subsection by Public Act 91-887
 5    and this amendatory Act of the  92nd  91st  General  Assembly
 6    (pertaining  to  remarriage  prior  to  age 55) apply without
 7    regard to whether the deceased participant or  annuitant  was
 8    in  service  on  or  after  the effective date of either this
 9    amendatory Act.
10    (Source: P.A. 90-766, eff. 8-14-98; 91-887, eff. 7-6-00.)

11        (40 ILCS 5/2-123) (from Ch. 108 1/2, par. 2-123)
12        Sec. 2-123.  Refunds.
13        (a)  A participant who ceases to be a member, other  than
14    an  annuitant,  shall, upon written request, receive a refund
15    of his or her total  contributions,  without  interest.   The
16    refund  shall  include  the  additional contributions for the
17    automatic increase in retirement annuity.  By  accepting  the
18    refund,   a  participant  forfeits  all  accrued  rights  and
19    benefits in the System and  loses  credit  for  all  service.
20    However,  if  he or she again becomes a member, he or she may
21    resume status as a participant and reestablish any  forfeited
22    service  credit  by  paying  to  the  System  the full amount
23    refunded, together with interest at 4%  per  annum  from  the
24    time  the refund is paid to the date the member again becomes
25    a participant.
26        A former member of the General Assembly  may  reestablish
27    any  service  credit  forfeited  by acceptance of a refund by
28    paying to the System on or before July 1,  2002  February  1,
29    1993,  the full amount refunded, together with interest at 4%
30    per annum from the date of payment of the refund to the  date
31    of repayment.
32        When  a member or former member owes money to the System,
33    interest at the rate of 4% per  annum  shall  accrue  and  be
 
                            -15-               LRB9207762EGfg
 1    payable  on  such  amounts  owed  beginning  on  the  date of
 2    termination of service as a member  until  the  contributions
 3    due have been paid in full.
 4        (b)  A  participant  who  (1) has elected to cease making
 5    contributions for survivor's annuity under subsection (b)  of
 6    Section   2-126,  (2)  has  no  eligible  survivor's  annuity
 7    beneficiary upon becoming an  annuitant,  or  (3)  terminates
 8    service  with  less  than 8 years of service is entitled to a
 9    refund of the contributions for a survivor's annuity, without
10    interest.  If the person later marries, a survivor's  annuity
11    shall not be payable upon his or her death, unless the amount
12    of the refund is repaid to the System, together with interest
13    at  the  rate  of  4% per year from the date of refund to the
14    date of repayment.
15        (c)  If  at  the  date  of  retirement  or  death  of   a
16    participant who served as an officer of the General Assembly,
17    the  total  period  of such service is less than 4 years, the
18    additional  contributions  made  by  such   member   on   the
19    additional  salary as an officer shall be refunded unless the
20    participant served as an officer for at least 2 years and has
21    contributed the amount he or she would have contributed if he
22    or she had served as an officer for 4 years  as  provided  in
23    Section 2-126.
24        (d)  Upon  the termination of the last survivor's annuity
25    payable to a survivor of a deceased participant, the  excess,
26    if  any,  of  the total contributions made by the participant
27    for retirement and survivor's annuity, without interest, over
28    the  total  amount  of  retirement  and  survivor's   annuity
29    payments  received  by  the participant and the participant's
30    survivors shall be refunded upon request:
31             (i)  if there was a surviving spouse of the deceased
32        participant who was eligible for a survivor's annuity, to
33        the designated beneficiary of  that  spouse  or,  if  the
34        designated   beneficiary  is  deceased  or  there  is  no
 
                            -16-               LRB9207762EGfg
 1        designated beneficiary, to that spouse's estate;
 2             (ii)  if there was no eligible surviving  spouse  of
 3        the  deceased  participant, to the designated beneficiary
 4        of  the  deceased  participant  or,  if  the   designated
 5        beneficiary   is  deceased  or  there  is  no  designated
 6        beneficiary, to the deceased participant's estate.
 7        (e)  Upon the death of a  participant,  if  a  survivor's
 8    annuity  is  not  payable  under  this Article, a beneficiary
 9    designated by the participant shall be entitled to  a  refund
10    of  all  contributions  made  by  the  participant.    If the
11    participant has not  designated  a  refund  beneficiary,  the
12    surviving   spouse   shall  be  entitled  to  the  refund  of
13    contributions;  if  there  is  no   surviving   spouse,   the
14    contributions   shall   be   refunded  to  the  participant's
15    surviving children, if any, and if no children  survive,  the
16    refund payment shall be made to the participant's estate.
17    (Source: P.A. 90-448, eff. 8-16-97; 90-766, eff. 8-14-98.)

18        (40 ILCS 5/3-110.6) (from Ch. 108 1/2, par. 3-110.6)
19        Sec. 3-110.6.  Transfer to Article 14 System.
20        (a)  Any active member of the State Employees' Retirement
21    System  who  is an investigator for the Office of the State's
22    Attorneys  Appellate  Prosecutor,  an  investigator  for  the
23    Office of the Attorney General,  or  a  controlled  substance
24    inspector may apply for transfer of some or all of his or her
25    creditable  service  accumulated  in  any police pension fund
26    under this Article to the State Employees' Retirement  System
27    in  accordance  with  Section 14-110.  The creditable service
28    shall be transferred only upon payment by the police  pension
29    fund  to  the State Employees' Retirement System of an amount
30    equal to:
31             (1)  the amounts accumulated to the  credit  of  the
32        applicant  for the service to be transferred on the books
33        of the fund on the date of transfer; and
 
                            -17-               LRB9207762EGfg
 1             (2)  employer contributions in an  amount  equal  to
 2        the amount determined under subparagraph (1); and
 3             (3)  any  interest paid by the applicant in order to
 4        reinstate that service.
 5    Participation in the police pension fund with respect to  the
 6    credits transferred shall terminate on the date of transfer.
 7        (b)  Any  such  investigator  or  inspector may reinstate
 8    service which was terminated  by  receipt  of  a  refund,  by
 9    paying  to  the  police pension fund the amount of the refund
10    with interest thereon at the rate of 6% per year,  compounded
11    annually, from the date of refund to the date of payment.
12    (Source: P.A. 90-32, eff. 6-27-97.)

13        (40 ILCS 5/5-154) (from Ch. 108 1/2, par. 5-154)
14        Sec.  5-154.  Duty disability benefit; child's disability
15    benefit.
16        (a)  An active policeman who becomes disabled on or after
17    the effective date as the result of  injury  incurred  on  or
18    after  such  date in the performance of an act of duty, has a
19    right to receive duty disability benefit during any period of
20    such disability for which he does not have a right to receive
21    salary, equal to 75% of his salary, as salary is  defined  in
22    this  Article,  at  the time the disability is allowed; or in
23    the case of a policeman on duty  disability  who  returns  to
24    active  employment  at  any  time  for a period of at least 2
25    years and is again disabled from the same  cause  or  causes,
26    75%  of  his salary, as salary is defined in this Article, at
27    the time disability is allowed; provided, however, that:
28             (i)  If the disability resulted  from  any  physical
29        defect or mental disorder or any disease which existed at
30        the  time  the injury was sustained, or if the disability
31        is less than 50% of total disability for any service of a
32        remunerative character, the duty disability benefit shall
33        be 50% of salary as defined in this Article.
 
                            -18-               LRB9207762EGfg
 1             (ii)  However, Beginning January 1,  1996,  no  duty
 2        disability  benefit  that  has  been  payable  under this
 3        Section for at least 10 years shall be less than  50%  of
 4        the current salary attached from time to time to the rank
 5        held  by  the  policeman  at the time of removal from the
 6        police department payroll,  regardless  of  whether  that
 7        removal  occurred  before  the  effective  date  of  this
 8        amendatory Act of 1995.  Beginning on January 1, 2000, no
 9        duty  disability benefit that has been payable under this
10        Section for at least 7 years shall be less  than  60%  of
11        the current salary attached from time to time to the rank
12        held  by  the  policeman  at the time of removal from the
13        police department payroll,  regardless  of  whether  that
14        removal  occurred  before  the  effective  date  of  this
15        amendatory Act of the 92nd General Assembly.
16             (iii)  If the Board finds that the disability of the
17        policeman  is  of  such a nature as to permanently render
18        him totally disabled for any service  of  a  remunerative
19        character,  the  duty  disability benefit shall be 75% of
20        the current salary attached from time to time to the rank
21        held by the policeman at the time  of  removal  from  the
22        police  department  payroll.   In the case of a policeman
23        receiving a duty disability benefit under this Section on
24        the effective date of this amendatory  Act  of  the  92nd
25        General  Assembly,  the  increase  in benefit provided by
26        this amendatory Act, if any, shall begin to accrue as  of
27        the  date  that  the  Board makes the required finding of
28        permanent total disability, regardless of whether removal
29        from the payroll occurred before the  effective  date  of
30        this amendatory Act.
31        (b)  The  policeman  shall  also  have a right to child's
32    disability benefit of $100 $30 per month for  each  unmarried
33    child,  the issue of the policeman, less than age 18, but the
34    total amount of child's disability benefit shall  not  exceed
 
                            -19-               LRB9207762EGfg
 1    25%  of  his salary as defined in this Article.  The increase
 2    in child's disability benefit provided by this amendatory Act
 3    of the 92nd General Assembly  applies  beginning  January  1,
 4    2000  to  all  such  benefits  payable on or after that date,
 5    regardless of whether the disabled  policeman  is  in  active
 6    service on or after the effective date of this amendatory Act
 7    of the 92nd General Assembly.
 8        (c)  Duty  disability  benefit shall be payable until the
 9    policeman becomes age  63  or  would  have  been  retired  by
10    operation  of law, whichever is later, and child's disability
11    benefit shall be paid during any such  period  of  disability
12    until  the  child  attains  age 18.  Thereafter the policeman
13    shall receive the annuity provided  in  accordance  with  the
14    other provisions of this Article.
15        (d)  A  policeman  who  suffers a heart attack during the
16    performance and discharge of his or her duties as a policeman
17    shall be considered injured in the performance of an  act  of
18    duty  and  shall  be  eligible for all benefits that the City
19    provides for police officers injured in the performance of an
20    act of  duty.   This  subsection  (d)  is  a  restatement  of
21    existing  law  and  applies  without  regard  to  whether the
22    policeman is in service on or after  the  effective  date  of
23    Public Act 89-12 or this amendatory Act of 1996.
24    (Source: P.A. 89-12, eff. 4-20-95; 89-643, eff. 8-9-96.)

25        (40 ILCS 5/5-154.1) (from Ch. 108 1/2, par. 5-154.1)
26        Sec. 5-154.1. Occupational disease disability benefit.
27        (a)  The  General  Assembly  finds  that  service  in the
28    police department requires police officers in times of stress
29    and danger to perform unusual tasks; that police officers are
30    subject to exposure  to  extreme  heat  or  extreme  cold  in
31    certain seasons while performing their duties; and that these
32    conditions  exist  and  arise  out  of  or  in  the course of
33    employment.
 
                            -20-               LRB9207762EGfg
 1        (b)  Any police officer with at least 10 years of service
 2    who suffers a heart  attack  or  any  other  disabling  heart
 3    disease  but is not entitled to a benefit under Section 5-154
 4    is entitled to receive  an  occupational  disease  disability
 5    benefit   under   this  Section.   The  occupational  disease
 6    disability benefit shall be 65% of the salary attached to the
 7    rank held by the police officer in the police service at  the
 8    time  of  his  or  her  removal  from  the  police department
 9    payroll.  However, no occupational disease disability benefit
10    that has been payable under this  Section  for  at  least  10
11    years  shall  be less than 50% of the current salary attached
12    from time to time to the rank held by the police  officer  at
13    the  time  of  his  or her removal from the police department
14    payroll.
15        The  police  officer  is  also  entitled  to  a   child's
16    disability  benefit of $100 $50 per month for each natural or
17    legally adopted unmarried child less than  age  18  dependent
18    upon  the  police  officer  for  support.   The total child's
19    disability  benefit  shall  not  exceed  10%  of  the  police
20    officer's salary at the  time  of  removal  from  the  police
21    department  payroll.   The  increase  in  child's  disability
22    benefit  provided  by this amendatory Act of the 92nd General
23    Assembly applies  beginning  January  1,  2000  to  all  such
24    benefits payable on or after that date, regardless of whether
25    the  disabled  policeman is in active service on or after the
26    effective date of this amendatory Act  of  the  92nd  General
27    Assembly.
28        The  occupational  disease  disability benefit is payable
29    during the period of  disability  until  the  police  officer
30    attains age 63 or compulsory retirement age, whichever occurs
31    later;  thereafter  the  police  officer  shall  receive  the
32    benefits provided under the other provisions of this Article.
33    If the police officer ceases to be disabled, the occupational
34    disease disability benefit shall cease.
 
                            -21-               LRB9207762EGfg
 1        The  child's  disability  benefit  is  payable during the
 2    period of disability  until  the  child  attains  age  18  or
 3    marries,  whichever event occurs first, except that a benefit
 4    payable on account of a child under this Section shall not be
 5    reduced or terminated by reason of the child's attainment  of
 6    age 18 if he or she is then dependent by reason of a physical
 7    or  mental  disability, but shall continue to be paid as long
 8    as the child's dependency and disability continue.
 9    (Source: P.A. 89-12, eff. 4-20-95; 89-643, eff. 8-9-96.)

10        (40 ILCS 5/5-157) (from Ch. 108 1/2, par. 5-157)
11        Sec. 5-157. Administration of disability benefits.
12        (a)  If a policeman  who  is  granted  duty  or  ordinary
13    disability  benefit  refuses  to  submit  to examination by a
14    physician appointed by the board, he shall  have  no  further
15    right to receive the benefit.
16        (b)  A  policeman  who  has  withdrawn from service while
17    disabled and entered upon  annuity  prior  to  the  effective
18    date,  and who has thereafter been reinstated as a policeman,
19    shall have no right to ordinary disability benefit in  excess
20    of  the  amount previously received unless he serves at least
21    one year after  such  reinstatement.   This  provision  shall
22    apply  throughout  the duration of any disability incurred by
23    the  policeman  within  one  year  after  his   reinstatement
24    resulting  from  any  cause other than injury incurred in the
25    performance of an act of duty.
26        (c)  Until the effective date of this amendatory  Act  of
27    the  92nd  General  Assembly, a policeman who assumes regular
28    employment for compensation, while in receipt of ordinary  or
29    duty  disability  benefits,  shall not be entitled to receive
30    any amount of such disability benefits which, when  added  to
31    his compensation for such employment during disability, would
32    exceed  150% of the rate of salary which would be paid to him
33    if he were working in his regularly appointed  civil  service
 
                            -22-               LRB9207762EGfg
 1    position as a policeman.  The changes made to this Section by
 2    Public  this amendatory Act 90-766 of 1998 are not limited to
 3    persons in service on or after the  effective  date  of  that
 4    this amendatory Act.
 5        Beginning on the effective date of this amendatory Act of
 6    the  92nd  General  Assembly,  the  reduction  of  disability
 7    benefits   due  to  compensation  for  employment  previously
 8    imposed under this subsection (c) no longer  applies  to  any
 9    person  receiving  a  disability  benefit under this Article,
10    without regard to whether the person  is  in  service  on  or
11    after  that  date.   The  removal  of this limitation by this
12    amendatory Act is not retroactive and does  not  entitle  any
13    person  to  the  restoration of amounts previously reduced or
14    withheld under this subsection.
15        (d)  Disability benefit shall not be paid for any part of
16    time for which a disabled policeman shall receive any part of
17    his salary.
18        (e)  Except  as  herein  otherwise  provided,  disability
19    benefit shall not be  paid for any disability based  upon  or
20    caused  by  any mental or physical defect which the policeman
21    had at the time he entered the police service.
22        (f)  Disability benefit  shall  not  be  allowed  to  any
23    policeman  who  re-enters  the public service in any capacity
24    where his salary is payable in whole  or  in  part  by  taxes
25    levied  upon  taxable  property  in  the  city  in which this
26    Article is in effect, or  out  of  special  revenues  of  any
27    department  of  the  city.   The  disability benefit shall be
28    suspended during the period he is in the public  service  for
29    compensation,  and  shall  be  resumed when he withdraws from
30    such service.
31        (g)  Any disability benefit paid  in  violation  of  this
32    Section  or  of  this Article shall be construed to have been
33    paid in error, and the amounts so paid shall be charged as  a
34    debit  in the account of any person to whom the same was paid
 
                            -23-               LRB9207762EGfg
 1    and shall be deducted from any moneys thereafter  payable  to
 2    such  person  out  of  this  fund,  or to the widow, heirs or
 3    estate of such person.
 4    (Source: P.A. 90-766, eff. 8-14-98.)

 5        (40 ILCS 5/5-167.1) (from Ch. 108 1/2, par. 5-167.1)
 6        Sec. 5-167.1.  Automatic increase in annuity;  retirement
 7    from service after September 1, 1967.
 8        (a)  A policeman who retires from service after September
 9    1,  1967 with at least 20 years of service credit shall, upon
10    either the first of the month following the first anniversary
11    of his date of retirement if he is age 60  (age  55  if  born
12    before  January  1,  1950  1945)  or over on that anniversary
13    date, or upon the first of the month following his attainment
14    of age 60 (age 55 if born before January 1, 1950 1945) if  it
15    occurs  after  the  first anniversary of his retirement date,
16    have his then fixed and payable monthly annuity increased  by
17    1 1/2%  and such first fixed annuity as granted at retirement
18    increased by an additional 1 1/2% in  January  of  each  year
19    thereafter  up  to  a  maximum  increase  of  30%.  Beginning
20    January 1, 1983 for policemen born before  January  1,  1930,
21    and  beginning January 1, 1988 for policemen born on or after
22    January 1, 1930 but before January  1,  1940,  and  beginning
23    January  1,  1996  for  policemen born on or after January 1,
24    1940 but before January 1, 1945,  and  beginning  January  1,
25    2001  for  policemen  born  on  or  after January 1, 1945 but
26    before January 1, 1950, such increases shall be 3%  and  such
27    policemen shall not be subject to the 30% maximum increase.
28        Any  policeman  born before January 1, 1945 who qualifies
29    for a minimum annuity and retires after September 1, 1967 but
30    has not received the initial increase under  this  subsection
31    before  January  1,  1996  is entitled to receive the initial
32    increase under this subsection on (1) January  1,  1996,  (2)
33    the  first  anniversary  of  the  date  of retirement, or (3)
 
                            -24-               LRB9207762EGfg
 1    attainment of age 55, whichever occurs last.  The changes  to
 2    this  Section made by Public Act 89-12 this amendatory Act of
 3    1995 apply beginning January 1, 1996 and  without  regard  to
 4    whether  the policeman or annuitant terminated service before
 5    the effective date of that this amendatory Act of 1995.
 6        Any policeman born before January 1, 1950  who  qualifies
 7    for a minimum annuity and retires after September 1, 1967 but
 8    has  not  received the initial increase under this subsection
 9    before January 1, 2001 is entitled  to  receive  the  initial
10    increase  under  this  subsection on (1) January 1, 2001, (2)
11    the first anniversary of  the  date  of  retirement,  or  (3)
12    attainment  of age 55, whichever occurs last.  The changes to
13    this Section made by this amendatory Act of the 92nd  General
14    Assembly  apply  without  regard  to whether the policeman or
15    annuitant terminated service before  the  effective  date  of
16    this amendatory Act.
17        (b)  Subsection  (a) of this Section is not applicable to
18    an employee receiving a term annuity.
19        (c)  To  help  defray  the  cost  of  such  increases  in
20    annuity, there shall  be  deducted,  beginning  September  1,
21    1967,  from  each payment of salary to a policeman, 1/2 of 1%
22    of each salary payment concurrently with and in  addition  to
23    the salary deductions otherwise made for annuity purposes.
24        The city, in addition to the contributions otherwise made
25    by  it  for  annuity  purposes under other provisions of this
26    Article, shall make matching contributions concurrently  with
27    such salary deductions.
28        Each  such  1/2 of 1% deduction from salary and each such
29    contribution by the city of 1/2 of  1%  of  salary  shall  be
30    credited  to  the  Automatic  Increase Reserve, to be used to
31    defray the cost of the 1 1/2% annuity  increase  provided  by
32    this  Section.   Any  balance  in  such  reserve  as  of  the
33    beginning  of  each  calendar  year  shall  be  credited with
34    interest at the rate of 3% per annum.
 
                            -25-               LRB9207762EGfg
 1        Such deductions from salary and city contributions  shall
 2    continue while the policeman is in service.
 3        The  salary  deductions  provided in this Section are not
 4    subject to refund, except to the policeman  himself,  in  any
 5    case  in  which  a policeman withdraws prior to qualification
 6    for minimum annuity and applies for  refund  or  applies  for
 7    annuity,  and  also  where a term annuity becomes payable. In
 8    such cases, the total of  such  salary  deductions  shall  be
 9    refunded  to  the policeman, without interest, and charged to
10    the Automatic Increase Reserve.
11    (Source: P.A. 89-12, eff. 4-20-95.)

12        (40 ILCS 5/5-212) (from Ch. 108 1/2, par. 5-212)
13        Sec. 5-212. Computation of service.    In  computing  the
14    service  rendered by a policeman prior to the effective date,
15    the following periods shall be counted, in  addition  to  all
16    periods during where he performed the duties of his position,
17    as  periods of service for annuity purposes only: all periods
18    of (a) vacation; (b) leave of absence with whole or part pay;
19    (c) leave of absence without pay on  account  of  disability;
20    and  (d)  leave  of  absence  during  which the policeman was
21    engaged in the military or naval service of the United States
22    of America.  Service  credit  shall  not  be  allowed  for  a
23    policeman  in  receipt  of a pension on account of disability
24    from any pension fund superseded by this fund.
25        In computing the service rendered by a  policeman  on  or
26    after  the  effective  date,  the  following periods shall be
27    counted, in addition to all periods during which he performed
28    the duties of his position, as periods of service for annuity
29    purposes only: all periods of  (a)  vacation;  (b)  leave  of
30    absence  with  whole or part pay; (c) leave of absence during
31    which the policeman was engaged  in  the  military  or  naval
32    service  of  the  United States of America; (d) time that the
33    policeman was engaged in the military or naval service of the
 
                            -26-               LRB9207762EGfg
 1    United States of America, during which he was passed over  on
 2    any eligible list posted from an entrance examination, due to
 3    the fact that he was in such military or naval service at the
 4    time  he was called for appointment to the Police Department,
 5    to be computed from the  date  he  was  passed  over  on  any
 6    eligible  list  and  would  have  been  first  sworn  in as a
 7    policeman had he not been engaged in the  military  or  naval
 8    service  of  the  United States of America, until the date of
 9    his discharge from such military or naval  service;  provided
10    that  such policeman shall pay into this Fund the same amount
11    that would have been deducted from his salary had he  been  a
12    policeman  during the aforementioned portion of such military
13    or naval service; (e)  disability  for  which  the  policeman
14    receives any disability benefit; (f) disability for which the
15    policeman  receives  whole  or  part pay; and (g) service for
16    which credits and creditable service have been transferred to
17    this Fund under Section 9-121.1, 14-105.1 or 15-134.3 of this
18    Code.
19        In computing service on or after the effective  date  for
20    ordinary  disability  benefit,  all  periods described in the
21    preceding paragraph, except  any  such  period  for  which  a
22    policeman  receives  ordinary  disability  benefit,  shall be
23    counted as periods of service.
24        In computing service for any  of  the  purposes  of  this
25    Article, no credit shall be given for any period during which
26    a  policeman  was not rendering active service because of his
27    discharge from the service, unless proceedings  to  test  the
28    legality  of  the discharge are filed in a court of competent
29    jurisdiction within one year from the date of discharge and a
30    final judgment is entered  therein  declaring  the  discharge
31    illegal.
32        No  overtime  or  extra  service  shall  be  included  in
33    computing  service  of a policeman and not more than one year
34    or a fractional part thereof of service shall be allowed  for
 
                            -27-               LRB9207762EGfg
 1    service rendered during any calendar year.
 2        In  computing  service  for  any  of the purposes of this
 3    Article, credit shall be  given  for  any  periods  prior  to
 4    January  10,  2001 9, 1997, during which a policeman who is a
 5    member of the General Assembly is on leave of absence  or  is
 6    otherwise  authorized to be absent from duty to enable him or
 7    her  to  perform  legislative  duties,  notwithstanding   any
 8    reduction in salary for such periods and notwithstanding that
 9    the  contributions  paid  by  the  policeman  were based on a
10    reduced salary rather than the full amount of salary attached
11    to his or her career service rank.
12    (Source: P.A. 89-136, eff. 7-14-95.)

13        (40 ILCS 5/5-233.1 new)
14        Sec. 5-233.1.  Transfer of creditable service to  Article
15    8 or 11 fund.  A person who (i) is an active participant in a
16    fund  established under Article 8 or 11 of this Code and (ii)
17    has at least 10 and no  more  than  22  years  of  creditable
18    service  in  this  Fund may, within the 90 days following the
19    effective date of this Section, apply for transfer of of  his
20    or  her  credits  and  creditable service accumulated in this
21    Fund to the Article 8  or  11  fund.   At  the  time  of  the
22    transfer,  this Fund shall pay to the Article 8 or 11 fund an
23    amount consisting of:
24             (1)  the amounts credited to the  applicant  through
25        employee contributions for the service to be transferred,
26        including interest; and
27             (2)  the    corresponding    municipality   credits,
28        including interest, on the books of the Fund on the  date
29        of transfer.
30    Participation  in  this  Fund  with  respect  to  the credits
31    transferred shall terminate on the date of transfer.

32        (40 ILCS 5/5-236) (from Ch. 108 1/2, par. 5-236)
 
                            -28-               LRB9207762EGfg
 1        Sec. 5-236.  Transfer to Article 14.
 2        (a)  Until January 31, 1994, any  active  member  of  the
 3    State  Employees'  Retirement System who is a State policeman
 4    or investigator for the Secretary  of  State  may  apply  for
 5    transfer  of  his  creditable  service accumulated under this
 6    Article to the State Employees' Retirement System.    At  the
 7    time  of  the  transfer  the  Fund  shall  pay  to  the State
 8    Employees' Retirement System an amount equal to:
 9             (1)  the amounts accumulated to the  credit  of  the
10        applicant  on  the  books  of  the  Fund  on  the date of
11        transfer; and
12             (2)  the   corresponding    municipality    credits,
13        including  interest, on the books of the Fund on the date
14        of transfer; and
15             (3)  any interest paid by the applicant in order  to
16        reinstate service.
17    Participation  in  this  Fund  shall terminate on the date of
18    transfer.
19        (b)  Until January 31, 1994, any such State policeman  or
20    investigator for the Secretary of State may reinstate service
21    that  was terminated by receipt of a refund, by paying to the
22    Fund the amount of the refund with interest  thereon  at  the
23    rate  of  6%  per year, compounded annually, from the date of
24    refund to the date of payment.
25        (c)  Within 30 days after  the  effective  date  of  this
26    amendatory  Act  of  1993,  any  active  member  of the State
27    Employees'  Retirement  System  who  was   earning   eligible
28    creditable  service  under  subdivision  (b)(12)  of  Section
29    14-110  on  January  1, 1992 and who has at least 17 years of
30    creditable service under this Article may apply for  transfer
31    of  his  creditable service accumulated under this Article to
32    the State Employees' Retirement System.  At the time  of  the
33    transfer   the   Fund  shall  pay  to  the  State  Employees'
34    Retirement System an amount equal to:
 
                            -29-               LRB9207762EGfg
 1             (1)  the amounts accumulated to the  credit  of  the
 2        applicant  on  the  books  of  the  Fund  on  the date of
 3        transfer; and
 4             (2)  the   corresponding    municipality    credits,
 5        including  interest, on the books of the Fund on the date
 6        of transfer.
 7    Participation in this Fund shall terminate  on  the  date  of
 8    transfer.
 9        (d)  Any active member of the State Employees' Retirement
10    System  who is an investigator for the Office of the Attorney
11    General may apply for transfer of all or part of his  or  her
12    creditable  service  accumulated  under  this  Article to the
13    State Employees' Retirement System in accordance with Section
14    14-110.  At the time of the transfer the Fund  shall  pay  to
15    the State Employees' Retirement System an amount equal to:
16             (1)  the  amounts  accumulated  to the credit of the
17        applicant for the service to be transferred on the  books
18        of the Fund on the date of transfer; and
19             (2)  the    corresponding    municipality   credits,
20        including interest, on the books of the Fund on the  date
21        of transfer; and
22             (3)  any  interest paid by the applicant in order to
23        reinstate that service credit.
24    Participation in  this  Fund  with  respect  to  the  credits
25    transferred shall terminate on the date of transfer.
26        (e)  Any such investigator for the Office of the Attorney
27    General  may reinstate service that was terminated by receipt
28    of a refund, by paying to the Fund the amount of  the  refund
29    plus  interest  at  the  rate  of  6%  per  year,  compounded
30    annually, from the date of the refund to the date of payment.
31    (Source: P.A. 86-1488; 87-1265.)

32        (40 ILCS 5/6-140) (from Ch. 108 1/2, par. 6-140)
33        Sec. 6-140.  Death in the line of duty.
 
                            -30-               LRB9207762EGfg
 1        (a)  The  annuity  for the widow of a fireman whose death
 2    results from the performance of an act or acts of duty  shall
 3    be  an  amount  equal  to  50%  of  the current annual salary
 4    attached to the classified position to which the fireman  was
 5    certified  at  the  time  of  his death and 75% thereof after
 6    December 31, 1972., and it shall  be  payable  to  the  widow
 7    until  the fireman, had he lived, would have attained the age
 8    prescribed for compulsory retirement.
 9        Thereafter the widow shall receive annuity of  an  amount
10    equal  to  40%  of  the current annual salary attached to the
11    classified position to which the fireman was certified at the
12    time of his death.  The benefits  provided  in  this  Section
13    shall  be  paid  to  all widows who qualified to receive said
14    benefits before the effective date of this amendatory Act and
15    to those widows who qualify after the effective date.
16        Unless the performance of an act or acts of duty  results
17    directly  in  the  death of the fireman, or prevents him from
18    subsequently resuming active service in the fire  department,
19    the annuity herein provided shall not be paid; nor shall such
20    annuities  be  paid  unless  the  widow  was  the wife of the
21    fireman at the time of the act or acts of duty which resulted
22    in his death.
23        (b)  The changes made to this Section by this  amendatory
24    Act  of  the  92nd  General  Assembly apply without regard to
25    whether the deceased fireman was in service on or  after  the
26    effective  date  of  this  amendatory  Act.  In the case of a
27    widow receiving an annuity under this Section that  has  been
28    reduced  to 40% of current salary because the fireman, had he
29    lived, would have attained the age prescribed for  compulsory
30    retirement,  the annuity shall be restored on January 1, 2001
31    to the amount provided in subsection (a).
32    (Source: P.A. 77-1580.)

33        (40 ILCS 5/7-132) (from Ch. 108 1/2, par. 7-132)
 
                            -31-               LRB9207762EGfg
 1        Sec.   7-132.  Municipalities,   instrumentalities    and
 2    participating instrumentalities included and effective dates.

 3    (A)  Municipalities and their instrumentalities.
 4        (a)  The  following  described  municipalities,  but  not
 5    including  any  with more than 1,000,000 inhabitants, and the
 6    instrumentalities thereof, shall be included  within  and  be
 7    subject  to  this  Article beginning upon the effective dates
 8    specified by the Board:
 9             (1)  Except   as   to   the    municipalities    and
10        instrumentalities  thereof  specifically  excluded  under
11        this  Article,  every  county  shall  be  subject to this
12        Article, and all cities, villages and incorporated  towns
13        having  a  population  in  excess of 5,000 inhabitants as
14        determined by the last preceding decennial or  subsequent
15        federal   census,   shall  be  subject  to  this  Article
16        following publication of the census by the Bureau of  the
17        Census.   Within 90 days after publication of the census,
18        the Board shall notify any municipality that  has  become
19        subject  to  this Article as a result of that census, and
20        shall provide information to the corporate authorities of
21        the municipality explaining the duties  and  consequences
22        of  participation.  The notification shall also include a
23        proposed   date   upon   which   participation   by   the
24        municipality will commence.
25             However, for any city, village or incorporated  town
26        that  attains  a  population over 5,000 inhabitants after
27        having  provided  social  security   coverage   for   its
28        employees   under   the  Social  Security  Enabling  Act,
29        participation under this Article shall not  be  mandatory
30        but may be elected in accordance with subparagraph (3) or
31        (4) of this paragraph (a), whichever is applicable.
32             (2)  School districts, other than those specifically
33        excluded  under  this  Article,  shall be subject to this
34        Article, without election, with respect to all  employees
 
                            -32-               LRB9207762EGfg
 1        thereof.
 2             (3)  Towns   and   all   other  bodies  politic  and
 3        corporate which are formed by vote of, or are subject  to
 4        control  by,  the  electors  in  towns and are located in
 5        towns which are not participating municipalities  on  the
 6        effective  date  of  this Act, may become subject to this
 7        Article by election pursuant to Section 7-132.1.
 8             (4)  Any  other  municipality  (together  with   its
 9        instrumentalities),   other   than   those   specifically
10        excluded   from  participation  and  those  described  in
11        paragraph (3) above, may elect to be included  either  by
12        referendum  under  Section  7-134 or by the adoption of a
13        resolution or ordinance by its governing body.  A copy of
14        such  resolution  or  ordinance  duly  authenticated  and
15        certified by the  clerk  of  the  municipality  or  other
16        appropriate   official   of   its  governing  body  shall
17        constitute the required  notice  to  the  board  of  such
18        action.
19        (b)  A  municipality that is about to begin participation
20    shall submit to the Board an application to participate, in a
21    form acceptable to the Board, not later than 90 days prior to
22    the proposed effective  date  of  participation.   The  Board
23    shall  act  upon  the  application  within 90 days, and if it
24    finds  that  the  application  is  in  conformity  with   its
25    requirements   and   the   requirements   of   this  Article,
26    participation by the  applicant  shall  commence  on  a  date
27    acceptable  to  the  municipality and specified by the Board,
28    but in  no  event  more  than  one  year  from  the  date  of
29    application.
30        (c)  A  participating  municipality which succeeds to the
31    functions of a participating municipality which is  dissolved
32    or  terminates  its existence shall assume and be transferred
33    the net accumulation balance in the municipality reserve  and
34    the municipality account receivable balance of the terminated
 
                            -33-               LRB9207762EGfg
 1    municipality.
 2        (d)  In  the  case  of  a  Veterans Assistance Commission
 3    whose employees were being treated by the Fund on January  1,
 4    1990 as employees of the county served by the Commission, the
 5    Fund  may  continue  to  treat  the employees of the Veterans
 6    Assistance Commission as county employees for the purposes of
 7    this Article, unless the Commission becomes  a  participating
 8    instrumentality  in  accordance  with  subsection (B) of this
 9    Section.

10    (B)  Participating instrumentalities.
11        (a)  The participating  instrumentalities  designated  in
12    paragraph (b) of this subsection shall be included within and
13    be subject to this Article if:
14             (1)  an   application  to  participate,  in  a  form
15        acceptable to the Board and adopted by a two-thirds  vote
16        of  the  governing  body,  is  presented to the Board not
17        later than 90 days prior to the proposed effective  date;
18        and
19             (2)  the  Board  finds  that  the  application is in
20        conformity with its requirements, that the applicant  has
21        reasonable  expectation to continue as a political entity
22        for a period of at least 10 years and has the prospective
23        financial  capacity  to  meet  its  current  and   future
24        obligations to the Fund, and that the actuarial soundness
25        of  the  Fund may be reasonably expected to be unimpaired
26        by approval of participation by the applicant.
27        The Board shall notify  the  applicant  of  its  findings
28    within  90  days  after receiving the application, and if the
29    Board  approves  the  application,   participation   by   the
30    applicant  shall  commence on the effective date specified by
31    the Board.
32        (b)  The following  participating  instrumentalities,  so
33    long  as  they meet the requirements of Section 7-108 and the
34    area served by them  or  within  their  jurisdiction  is  not
 
                            -34-               LRB9207762EGfg
 1    located  entirely  within a municipality having more than one
 2    million inhabitants, may be included hereunder:
 3             i.  Township School District Trustees.
 4             ii.  Multiple   County   and   Consolidated   Health
 5        Departments created under Division 5-25 of  the  Counties
 6        Code or its predecessor law.
 7             iii.  Public  Building Commissions created under the
 8        Public Building Commission Act, and located  in  counties
 9        of less than 1,000,000 inhabitants.
10             iv.  A   multitype,   consolidated   or  cooperative
11        library system created under the Illinois Library  System
12        Act.   Any  library  system  created  under  the Illinois
13        Library System Act that has one or more predecessors that
14        participated in the Fund may participate in the Fund upon
15        application.  The Board shall  establish  procedures  for
16        implementing  the transfer of rights and obligations from
17        the predecessor system to the successor system.
18             v.  Regional  Planning  Commissions  created   under
19        Division  5-14  of  the  Counties Code or its predecessor
20        law.
21             vi.  Local Public Housing Authorities created  under
22        the  Housing Authorities Act, located in counties of less
23        than 1,000,000 inhabitants.
24             vii.  Illinois Municipal League.
25             viii.  Northeastern   Illinois   Metropolitan   Area
26        Planning Commission.
27             ix.  Southwestern   Illinois    Metropolitan    Area
28        Planning Commission.
29             x.  Illinois Association of Park Districts.
30             xi.  Illinois  Supervisors, County Commissioners and
31        Superintendents of Highways Association.
32             xii.  Tri-City Regional Port District.
33             xiii.  An     association,     or     not-for-profit
34        corporation, membership  in  which  is  authorized  under
 
                            -35-               LRB9207762EGfg
 1        Section 85-15 of the Township Code.
 2             xiv.  Drainage   Districts   operating   under   the
 3        Illinois Drainage Code.
 4             xv.  Local  mass transit districts created under the
 5        Local Mass Transit District Act.
 6             xvi.  Soil and water conservation districts  created
 7        under the Soil and Water Conservation Districts Law.
 8             xvii.  Commissions  created  to provide water supply
 9        or sewer services or both under Division 135 or  Division
10        136 of Article 11 of the Illinois Municipal Code.
11             xviii.  Public  water  districts  created  under the
12        Public Water District Act.
13             xix.  Veterans  Assistance  Commissions  established
14        under Section 9 of the Military Veterans  Assistance  Act
15        that  serve  counties  with  a  population  of  less than
16        1,000,000.
17             xx.  The governing body of an entity, other  than  a
18        vocational   education   cooperative,  created  under  an
19        intergovernmental   cooperative   agreement   established
20        between   participating    municipalities    under    the
21        Intergovernmental  Cooperation Act, which by the terms of
22        the agreement is the employer of the  persons  performing
23        services  under  the agreement under the usual common law
24        rules  determining  the  employer-employee  relationship.
25        The  governing  body   of   such   an   intergovernmental
26        cooperative  entity established prior to July 1, 1988 may
27        make participation retroactive to the effective  date  of
28        the   agreement   and,  if  so,  the  effective  date  of
29        participation shall be the date the required  application
30        is  filed with the fund.  If any such entity is unable to
31        pay the required employer contributions to the fund, then
32        the participating municipalities shall  make  payment  of
33        the  required  contributions  and  the  payments shall be
34        allocated as provided in the  agreement  or,  if  not  so
 
                            -36-               LRB9207762EGfg
 1        provided, equally among them.
 2             xxi.  The Illinois Municipal Electric Agency.
 3             xxii.  The Waukegan Port District.
 4             xxiii.  The  Fox  Waterway  Agency created under the
 5        Fox Waterway Agency Act.
 6             xxiv.  The Kaskaskia Regional Port District.
 7             xxv.  The Illinois Municipal Gas Agency.
 8        (c)  The governing  boards  of  special  education  joint
 9    agreements  created under Section 10-22.31 of the School Code
10    without designation of an administrative  district  shall  be
11    included   within   and   be   subject  to  this  Article  as
12    participating  instrumentalities  when  the  joint  agreement
13    becomes effective.  However, the governing board of any  such
14    special  education joint agreement in effect before September
15    5, 1975 shall not be subject to this Article unless the joint
16    agreement is modified by the school districts to provide that
17    the governing board is subject to  this  Article,  except  as
18    otherwise provided by this Section.
19        The  governing board of the Special Education District of
20    Lake County  shall  become  subject  to  this  Article  as  a
21    participating    instrumentality    on    July    1,    1997.
22    Notwithstanding  subdivision  (a)1  of  Section 7-139, on the
23    effective date of participation, employees of  the  governing
24    board  of the Special Education District of Lake County shall
25    receive creditable service for their prior service with  that
26    employer,  up  to  a maximum of 5 years, without any employee
27    contribution.  Employees may establish creditable service for
28    the remainder of their prior service with that  employer,  if
29    any,   by   applying   in  writing  and  paying  an  employee
30    contribution in an amount determined by the  Fund,  based  on
31    the  employee  contribution  rates  in  effect at the time of
32    application for the creditable  service  and  the  employee's
33    salary  rate  on the effective date of participation for that
34    employer, plus interest at the effective rate from  the  date
 
                            -37-               LRB9207762EGfg
 1    of the prior service to the date of payment.  Application for
 2    this creditable service must be made before July 1, 1998; the
 3    payment  may  be made at any time while the employee is still
 4    in service.  The employer may  elect  to  make  the  required
 5    contribution on behalf of the employee.
 6        The   governing   board  of  a  special  education  joint
 7    agreement created under Section 10-22.31 of the  School  Code
 8    for  which an administrative district has been designated, if
 9    there are employees of the cooperative educational entity who
10    are not employees of the administrative district,  may  elect
11    to  participate  in  the  Fund  and  be  included within this
12    Article as a participating instrumentality, subject  to  such
13    application procedures and rules as the Board may prescribe.
14        The Boards of Control of cooperative or joint educational
15    programs  or  projects created and administered under Section
16    3-15.14 of the School Code, whether or not the Boards  act as
17    their own administrative district, shall be  included  within
18    and   be   subject   to   this   Article   as   participating
19    instrumentalities   when   the   agreement  establishing  the
20    cooperative or joint educational program or  project  becomes
21    effective.
22        The   governing   board  of  a  special  education  joint
23    agreement entered into after  June  30,  1984  and  prior  to
24    September  17,  1985 which provides for representation on the
25    governing board by less than all the participating  districts
26    shall  be  included  within  and subject to this Article as a
27    participating instrumentality.  Such participation  shall  be
28    effective   as  of  the  date  the  joint  agreement  becomes
29    effective.
30        The  governing  boards  of  educational  service  centers
31    established under Section 2-3.62 of the School Code shall  be
32    included  within and subject to this Article as participating
33    instrumentalities.   The  governing  boards   of   vocational
34    education    cooperative   agreements   created   under   the
 
                            -38-               LRB9207762EGfg
 1    Intergovernmental Cooperation Act and approved by  the  State
 2    Board of Education shall be included within and be subject to
 3    this Article as participating instrumentalities.  If any such
 4    governing  boards  or boards of control are unable to pay the
 5    required employer contributions to the fund, then the  school
 6    districts  served  by  such  boards  shall  make  payment  of
 7    required  contributions  as  provided  in Section 7-172.  The
 8    payments  shall  be  allocated  among  the   several   school
 9    districts  in proportion to the number of students in average
10    daily attendance for the  last  full  school  year  for  each
11    district  in  relation  to  the  total  number of students in
12    average attendance for such period for all districts served.
13    If such educational  service  centers,  vocational  education
14    cooperatives  or cooperative or joint educational programs or
15    projects created and administered under  Section  3-15.14  of
16    the  School  Code  are  dissolved, the assets and obligations
17    shall  be  distributed  among  the  districts  in  the   same
18    proportions unless otherwise provided.
19        (d)  The  governing  boards  of  special recreation joint
20    agreements created under Section 8-10b of the  Park  District
21    Code,  operating  without  designation  of  an administrative
22    district  or  an  administrative  municipality  appointed  to
23    administer the program operating under the authority of  such
24    joint  agreement  shall  be included within and be subject to
25    this Article  as  participating  instrumentalities  when  the
26    joint  agreement  becomes  effective.  However, the governing
27    board of any  such  special  recreation  joint  agreement  in
28    effect  before  January  1, 1980 shall not be subject to this
29    Article unless  the  joint  agreement  is  modified,  by  the
30    districts   and  municipalities  which  are  parties  to  the
31    agreement, to provide that the governing board is subject  to
32    this Article.
33        If   the   Board   returns   any  employer  and  employee
34    contributions to any  employer  which  erroneously  submitted
 
                            -39-               LRB9207762EGfg
 1    such  contributions  on  behalf of a special recreation joint
 2    agreement, the Board shall include interest computed from the
 3    end of each year to the date of payment, not  compounded,  at
 4    the rate of 7% per annum.
 5        (e)  Each  multi-township  assessment district, the board
 6    of trustees of which has adopted this  Article  by  ordinance
 7    prior   to   April   1,   1982,   shall  be  a  participating
 8    instrumentality included within and subject to  this  Article
 9    effective  December 1, 1981. The contributions required under
10    Section 7-172 shall be included in the budget prepared  under
11    and allocated in accordance with Section 2-30 of the Property
12    Tax Code.
13        (f)  Beginning   January   1,   1992,   each  prospective
14    participating municipality or  participating  instrumentality
15    shall  pay  to the Fund the cost, as determined by the Board,
16    of a study prepared by the Fund or its actuary, detailing the
17    prospective costs of participation in the Fund to be expected
18    by the municipality or instrumentality.
19    (Source: P.A. 89-162, eff. 7-19-95; 90-511, eff. 8-22-97.)

20        (40 ILCS 5/7-139) (from Ch. 108 1/2, par. 7-139)
21        Sec. 7-139.  Credits and creditable service to employees.
22        (a)  Each participating employee shall be granted credits
23    and creditable  service,  for  purposes  of  determining  the
24    amount of any annuity or benefit to which he or a beneficiary
25    is entitled, as follows:
26             1.  For  prior  service: Each participating employee
27        who is an employee of  a  participating  municipality  or
28        participating instrumentality on the effective date shall
29        be  granted  creditable  service,  but  no  credits under
30        paragraph 2 of this subsection (a), for periods of  prior
31        service  for which credit has not been received under any
32        other pension fund or retirement system established under
33        this Code, as follows:
 
                            -40-               LRB9207762EGfg
 1             If the  effective  date  of  participation  for  the
 2        participating      municipality      or     participating
 3        instrumentality  is  on  or  before  January   1,   1998,
 4        creditable service shall be granted for the entire period
 5        of  prior service with that employer without any employee
 6        contribution.
 7             If the  effective  date  of  participation  for  the
 8        participating      municipality      or     participating
 9        instrumentality is  after  January  1,  1998,  creditable
10        service  shall  be granted for the last 20% of the period
11        of prior service with that employer, but no more  than  5
12        years,    without    any    employee   contribution.    A
13        participating employee may establish  creditable  service
14        for  the  remainder  of  the period of prior service with
15        that  employer  by  making  an  application  in  writing,
16        accompanied by payment of an employee contribution in  an
17        amount  determined  by  the  Fund,  based on the employee
18        contribution rates in effect at the time  of  application
19        for the creditable service and the employee's salary rate
20        on the effective date of participation for that employer,
21        plus  interest at the effective rate from the date of the
22        prior service to the date of  payment.   Application  for
23        this creditable service may be made at any time while the
24        employee is still in service.
25             Any  person  who has withdrawn from the service of a
26        participating     municipality      or      participating
27        instrumentality prior to the effective date, who reenters
28        the  service  of  the  same municipality or participating
29        instrumentality after the effective date  and  becomes  a
30        participating  employee is entitled to creditable service
31        for  prior  service  as  otherwise   provided   in   this
32        subdivision  (a)(1)  only if he or she renders 2 years of
33        service as a participating employee after  the  effective
34        date.  Application for such service must be made while in
 
                            -41-               LRB9207762EGfg
 1        a  participating  status.   The salary rate to be used in
 2        the calculation of the required employee contribution, if
 3        any, shall be the employee's salary rate at the  time  of
 4        first  reentering  service  with  the  employer after the
 5        employer's effective date of participation.
 6             2.  For current service, each participating employee
 7        shall be credited with:
 8                  a.  Additional credits of amounts equal to each
 9             payment of additional  contributions  received  from
10             him   under  Section  7-173,  as  of  the  date  the
11             corresponding payment of earnings is payable to him.
12                  b.  Normal credits of  amounts  equal  to  each
13             payment  of  normal contributions received from him,
14             as of the date the corresponding payment of earnings
15             is payable to him, and normal contributions made for
16             the purpose  of  establishing  out-of-state  service
17             credits  as permitted under the conditions set forth
18             in paragraph 6 of this subsection (a).
19                  c.  Municipality credits in an amount equal  to
20             1.4   times   the   normal   credits,  except  those
21             established by out-of-state service credits,  as  of
22             the  date  of  computation  of  any benefit if these
23             credits would increase the benefit.
24                  d.  Survivor credits equal to each  payment  of
25             survivor    contributions    received    from    the
26             participating   employee   as   of   the   date  the
27             corresponding payment of earnings  is  payable,  and
28             survivor  contributions  made  for  the  purpose  of
29             establishing out-of-state service credits.
30             3.  For periods of temporary and total and permanent
31        disability  benefits,  each employee receiving disability
32        benefits shall be  granted  creditable  service  for  the
33        period  during  which  disability  benefits  are payable.
34        Normal and survivor  credits,  based  upon  the  rate  of
 
                            -42-               LRB9207762EGfg
 1        earnings  applied  for disability benefits, shall also be
 2        granted if such credits would result in a higher  benefit
 3        to any such employee or his beneficiary.
 4             4.  For  authorized leave of absence without pay:  A
 5        participating  employee  shall  be  granted  credits  and
 6        creditable service for periods  of  authorized  leave  of
 7        absence without pay under the following conditions:
 8                  a.  An  application  for credits and creditable
 9             service is submitted to the board while the employee
10             is in a status of active employment,  and  within  2
11             years  after  termination  of  the  leave of absence
12             period for which credits and creditable service  are
13             sought.
14                  b.  Not   more   than  12  complete  months  of
15             creditable service for authorized leave  of  absence
16             without   pay  shall  be  counted  for  purposes  of
17             determining any benefits payable under this Article.
18                  c.  Credits and  creditable  service  shall  be
19             granted  for  leave of absence only if such leave is
20             approved by the governing body of the  municipality,
21             including  approval of the estimated cost thereof to
22             the municipality as  determined  by  the  fund,  and
23             employee   contributions,   plus   interest  at  the
24             effective rate applicable for each year from the end
25             of the period of leave to date of payment, have been
26             paid to the fund in accordance with  Section  7-173.
27             The   contributions   shall  be  computed  upon  the
28             assumption earnings continued during the  period  of
29             leave at the rate in effect when the leave began.
30                  d.  Benefits  under  the provisions of Sections
31             7-141, 7-146, 7-150 and 7-163 shall  become  payable
32             to  employees  on  authorized  leave  of absence, or
33             their designated beneficiary, only if such leave  of
34             absence is creditable hereunder, and if the employee
 
                            -43-               LRB9207762EGfg
 1             has  at  least  one year of creditable service other
 2             than the service granted for leave of absence.   Any
 3             employee  contributions due may be deducted from any
 4             benefits payable.
 5                  e.  No credits or creditable service  shall  be
 6             allowed  for leave of absence without pay during any
 7             period of prior service.
 8             5.  For military service: The governing  body  of  a
 9        municipality  or  participating instrumentality may elect
10        to allow creditable service  to  participating  employees
11        who  leave  their employment to serve in the armed forces
12        of the United States for all  periods  of  such  service,
13        provided  that  the  person  returns to active employment
14        within 90 days after completion of full time active duty,
15        but no creditable service shall be  allowed  such  person
16        for  any  period that can be used in the computation of a
17        pension or any other pay or benefit, other than  pay  for
18        active  duty,  for  service  in  any  branch of the armed
19        forces  of  the  United  States.   If  necessary  to  the
20        computation of any benefit,  the  board  shall  establish
21        municipality  credits  for  participating employees under
22        this  paragraph  on  the  assumption  that  the  employee
23        received earnings at the rate received  at  the  time  he
24        left  the  employment  to  enter  the  armed  forces.   A
25        participating  employee  in the armed forces shall not be
26        considered an employee during such period of service  and
27        no  additional  death  and  no  disability  benefits  are
28        payable for death or disability during such period.
29             Any  participating  employee who left his employment
30        with a municipality or participating  instrumentality  to
31        serve  in  the  armed forces of the United States and who
32        again became a  participating  employee  within  90  days
33        after completion of full time active duty by entering the
34        service  of  a  different  municipality  or participating
 
                            -44-               LRB9207762EGfg
 1        instrumentality, which has elected  to  allow  creditable
 2        service   for  periods  of  military  service  under  the
 3        preceding paragraph, shall  also  be  allowed  creditable
 4        service  for  his  period of military service on the same
 5        terms that would apply if he had  been  employed,  before
 6        entering   military   service,  by  the  municipality  or
 7        instrumentality which employed  him  after  he  left  the
 8        military  service  and  the  employer  costs  arising  in
 9        relation  to  such  grant  of creditable service shall be
10        charged   to   and   paid   by   that   municipality   or
11        instrumentality.
12             Notwithstanding  the  foregoing,  any  participating
13        employee shall  be  entitled  to  creditable  service  as
14        required  by  any  federal  law relating to re-employment
15        rights of persons who served in the United  States  Armed
16        Services.   Such creditable service shall be granted upon
17        payment by the member of an amount equal to the  employee
18        contributions  which  would  have  been  required had the
19        employee  continued  in  service  at  the  same  rate  of
20        earnings during the military leave period, plus  interest
21        at the effective rate.
22             5.1.  In   addition   to   any   creditable  service
23        established under paragraph 5  of  this  subsection  (a),
24        creditable  service may be granted for up to 24 months of
25        service in the armed forces of the United States.
26             In order to receive creditable service for  military
27        service   under   this  paragraph  5.1,  a  participating
28        employee must (1)  apply  to  the  Fund  in  writing  and
29        provide   evidence   of  the  military  service  that  is
30        satisfactory  to  the  Board;  (2)  obtain  the   written
31        approval   of   the   current   employer;  and  (3)  make
32        contributions to the  Fund  equal  to  (i)  the  employee
33        contributions  that  would  have  been  required  had the
34        service been rendered as a member, plus  (ii)  an  amount
 
                            -45-               LRB9207762EGfg
 1        determined  by  the  board  to be equal to the employer's
 2        normal cost of the benefits  accrued  for  that  military
 3        service,  plus  (iii) interest on items (i) and (ii) from
 4        the date of first membership in the Fund to the  date  of
 5        payment.   If  payment  is made during the 6-month period
 6        that begins 3 months after the  effective  date  of  this
 7        amendatory Act of 1997, the required interest shall be at
 8        the   rate   of   2.5%  per  year,  compounded  annually;
 9        otherwise, the required interest shall be  calculated  at
10        the regular interest rate.
11             6.  For  out-of-state  service:  Creditable  service
12        shall  be granted for service rendered to an out-of-state
13        local governmental body under the  following  conditions:
14        The   employee   had  participated  and  has  irrevocably
15        forfeited all rights  to  benefits  in  the  out-of-state
16        public  employees  pension  system; the governing body of
17        his   participating   municipality   or   instrumentality
18        authorizes the employee to establish  such  service;  the
19        employee   has   2   years   current  service  with  this
20        municipality  or   participating   instrumentality;   the
21        employee makes a payment of contributions, which shall be
22        computed  at  8% (normal) plus 2% (survivor) times length
23        of service purchased times the average rate  of  earnings
24        for the first 2 years of service with the municipality or
25        participating   instrumentality   whose   governing  body
26        authorizes the service established plus interest  at  the
27        effective  rate on the date such credits are established,
28        payable from the date the employee completes the required
29        2 years of current service to date  of  payment.   In  no
30        case  shall more than 120 months of creditable service be
31        granted under this provision.
32             7.  For retroactive service:  Any employee who could
33        have  but  did  not  elect  to  become  a   participating
34        employee,  or  who  should have been a participant in the
 
                            -46-               LRB9207762EGfg
 1        Municipal  Public  Utilities  Annuity  and  Benefit  Fund
 2        before that fund was superseded, may  receive  creditable
 3        service  for  the  period  of  service  not  to exceed 50
 4        months; however, a current or former elected or appointed
 5        official of a  participating  municipality  county  board
 6        member  may  establish  credit under this paragraph 7 for
 7        more than 50 months of service as  an  official  of  that
 8        municipality,  a member of the county board if the excess
 9        over 50 months is approved by resolution of the governing
10        body of the affected municipality county board filed with
11        the Fund before January 1, 2002 1999.
12             Any employee who is a participating employee  on  or
13        after  September  24,  1981  and  who  was  excluded from
14        participation by the age restrictions removed  by  Public
15        Act 82-596 may receive creditable service for the period,
16        on  or  after  January  1,  1979,  excluded  by  the  age
17        restriction  and,  in  addition, if the governing body of
18        the   participating   municipality    or    participating
19        instrumentality  elects  to  allow creditable service for
20        all employees excluded by the age  restriction  prior  to
21        January  1,  1979, for service during the period prior to
22        that date excluded by the age restriction.  Any  employee
23        who   was   excluded   from   participation  by  the  age
24        restriction removed by Public Act 82-596 and who is not a
25        participating employee on or after September 24, 1981 may
26        receive creditable service for service after  January  1,
27        1979.  Creditable  service  under this paragraph shall be
28        granted upon payment of the employee contributions  which
29        would  have  been  required  had  he  participated,  with
30        interest at the effective rate for each year from the end
31        of the period of service established to date of payment.
32             8.  For    accumulated   unused   sick   leave:    A
33        participating employee who is applying for  a  retirement
34        annuity  shall be entitled to creditable service for that
 
                            -47-               LRB9207762EGfg
 1        portion of the employee's accumulated unused  sick  leave
 2        for which payment is not received, as follows:
 3                  a.  Sick  leave  days shall be limited to those
 4             accumulated under a sick leave plan established by a
 5             participating    municipality    or    participating
 6             instrumentality which is available to all  employees
 7             or a class of employees.
 8                  b.  Only  sick  leave  days  accumulated with a
 9             participating    municipality    or    participating
10             instrumentality  with  which  the  employee  was  in
11             service within 60 days of the effective date of  his
12             retirement   annuity   shall  be  credited;  If  the
13             employee was in service with more than one  employer
14             during this period only the sick leave days with the
15             employer  with  which  the employee has the greatest
16             number  of  unpaid  sick   leave   days   shall   be
17             considered.
18                  c.  The  creditable  service  granted  shall be
19             considered solely for the purpose of  computing  the
20             amount  of  the  retirement annuity and shall not be
21             used  to  establish  any  minimum   service   period
22             required  by  any  provision of the Illinois Pension
23             Code, the effective date of the retirement  annuity,
24             or the final rate of earnings.
25                  d.  The creditable service shall be at the rate
26             of  1/20 of a month for each full sick day, provided
27             that no more than 12 months may  be  credited  under
28             this subdivision 8.
29                  e.  Employee   contributions   shall   not   be
30             required   for   creditable   service   under   this
31             subdivision 8.
32                  f.  Each    participating    municipality   and
33             participating instrumentality with which an employee
34             has service within 60 days of the effective date  of
 
                            -48-               LRB9207762EGfg
 1             his  retirement  annuity  shall certify to the board
 2             the number of accumulated  unpaid  sick  leave  days
 3             credited  to the employee at the time of termination
 4             of service.
 5             9.  For service  transferred  from  another  system:
 6        Credits  and  creditable  service  shall  be  granted for
 7        service under Article 3, 4, 5, 14 or 16 of this  Act,  to
 8        any  active  member  of  this  Fund,  and to any inactive
 9        member who has been a county sheriff,  upon  transfer  of
10        such credits pursuant to Section 3-110.3, 4-108.3, 5-235,
11        14-105.6  or  16-131.4,  and payment by the member of the
12        amount  by  which   (1)   the   employer   and   employee
13        contributions  that  would  have  been required if he had
14        participated in this Fund as a sheriff's law  enforcement
15        employee  during  the  period  for  which credit is being
16        transferred, plus interest thereon at the effective  rate
17        for  each  year,   compounded  annually, from the date of
18        termination of the service  for  which  credit  is  being
19        transferred  to  the  date  of  payment,  exceeds (2) the
20        amount actually transferred to the Fund. Such transferred
21        service shall be deemed to be service as a sheriff's  law
22        enforcement employee for the purposes of Section 7-142.1.
23        (b)  Creditable service - amount:
24             1.  One month of creditable service shall be allowed
25        for  each  month  for which a participating employee made
26        contributions as required under  Section  7-173,  or  for
27        which  creditable service is otherwise granted hereunder.
28        Not more than 1 month of service shall  be  credited  and
29        counted for 1 calendar month, and not more than 1 year of
30        service  shall  be  credited and counted for any calendar
31        year.  A calendar month means a nominal  month  beginning
32        on  the  first  day  thereof, and a calendar year means a
33        year beginning January 1 and ending December 31.
34             2.  A seasonal employee shall be given 12 months  of
 
                            -49-               LRB9207762EGfg
 1        creditable  service if he renders the number of months of
 2        service normally required by the position in  a  12-month
 3        period  and he remains in service for the entire 12-month
 4        period.  Otherwise a fractional year of  service  in  the
 5        number of months of service rendered shall be credited.
 6             3.  An   intermittent   employee   shall   be  given
 7        creditable service for  only  those  months  in  which  a
 8        contribution is made under Section 7-173.
 9        (c)  No   application   for   correction  of  credits  or
10    creditable service  shall  be  considered  unless  the  board
11    receives   an   application  for  correction  while  (1)  the
12    applicant  is  a  participating  employee   and   in   active
13    employment    with    a    participating    municipality   or
14    instrumentality, or  (2)  while  the  applicant  is  actively
15    participating in a pension fund or retirement system which is
16    a   participating   system   under   the  Retirement  Systems
17    Reciprocal Act.  A participating employee or other  applicant
18    shall not be entitled to credits or creditable service unless
19    the required employee contributions are made in a lump sum or
20    in installments made in accordance with board rule.
21        (d)  Upon  the granting of a retirement, surviving spouse
22    or child annuity, a death benefit or a separation benefit, on
23    account of any employee, all individual  accumulated  credits
24    shall  thereupon terminate. Upon the withdrawal of additional
25    contributions, the credits applicable thereto shall thereupon
26    terminate.   Terminated  credits  shall  not  be  applied  to
27    increase the benefits any remaining employee would  otherwise
28    receive under this Article.
29    (Source: P.A. 90-448, eff. 8-16-97; 91-887, eff. 7-6-00.)

30        (40 ILCS 5/7-139.7) (from Ch. 108 1/2, par. 7-139.7)
31        Sec. 7-139.7.  Transfer to Article 14.
32        (a)  Until  January  31,  1994,  any active member of the
33    State Employees' Retirement System who is a State  policeman,
 
                            -50-               LRB9207762EGfg
 1    a  conservation  police  officer,  or an investigator for the
 2    Secretary of State may apply for transfer of  his  creditable
 3    service  accumulated  under  this  Article  for  service as a
 4    sheriff's law enforcement employee, or service as a municipal
 5    conservator of the peace, certified under the Police Training
 6    Act, to the State Employees' Retirement System.  At the  time
 7    of  the  transfer  the Fund shall pay to the State Employees'
 8    Retirement System an amount equal to:
 9             (1)  the amounts accumulated to the  credit  of  the
10        applicant  for  such  service on the books of the Fund on
11        the date of transfer; and
12             (2)  the   corresponding    municipality    credits,
13        including  interest, on the books of the Fund on the date
14        of transfer; and
15             (3)  any interest paid by the applicant in order  to
16        reinstate such service.
17    Participation  in  this  Fund with respect to the transferred
18    credits shall terminate on the date of transfer.
19        (b)  Until January 31, 1993, any  such  State  policeman,
20    conservation police officer or investigator for the Secretary
21    of State may reinstate service that was terminated by receipt
22    of  a  refund, by paying to the Fund the amount of the refund
23    with interest thereon at the effective rate from the date  of
24    refund to the date of payment.
25        (c)  Until  July  1, 2002, any active member of the State
26    Employees' Retirement System who is  a  State  policeman  may
27    apply  for  transfer  of  all  or  a  portion  of  his or her
28    creditable service accumulated under this Article for service
29    as a Metropolitan  Enforcement  Group  agent  employed  by  a
30    police  department  to the State Employees' Retirement System
31    in accordance with  Section  14-110.   At  the  time  of  the
32    transfer   the   Fund  shall  pay  to  the  State  Employees'
33    Retirement System an amount equal to:
34             (1)  the amounts accumulated to the  credit  of  the
 
                            -51-               LRB9207762EGfg
 1        applicant  for the service to be transferred on the books
 2        of the Fund on the date of transfer; and
 3             (2)  the   corresponding    municipality    credits,
 4        including  interest, on the books of the Fund on the date
 5        of transfer.
 6    Participation in this Fund with respect  to  the  transferred
 7    credits shall terminate on the date of transfer.
 8    (Source: P.A. 87-794; 87-850; 87-1265.)

 9        (40 ILCS 5/7-139.8) (from Ch. 108 1/2, par. 7-139.8)
10        Sec. 7-139.8.  Transfer to Article 14 System.
11        (a) Any  active member of the State Employees' Retirement
12    System who is an investigator for the Office of  the  State's
13    Attorneys  Appellate  Prosecutor,  an  investigator  for  the
14    Office  of  the  Attorney  General, or a controlled substance
15    inspector may apply for transfer of some or all of his or her
16    credits and creditable service accumulated in this  Fund  for
17    service as a sheriff's law enforcement employee or service as
18    a  municipal  conservator  of  the  peace certified under the
19    Police Training  Act,  to  the  State  Employees'  Retirement
20    System  in  accordance  with  Section 14-110.  The creditable
21    service shall be transferred only upon payment by  this  Fund
22    to  the State Employees' Retirement System of an amount equal
23    to:
24             (1)  the amounts accumulated to the  credit  of  the
25        applicant   for  the  service  to  be  transferred  as  a
26        sheriff's law enforcement employee,  including  interest;
27        and
28             (2)  municipality  credits  based  on  such service,
29        including interest; and
30             (3)  any interest paid by the applicant to reinstate
31        such service.
32    Participation in this Fund  as  to  any  credits  transferred
33    under this Section shall terminate on the date of transfer.
 
                            -52-               LRB9207762EGfg
 1        (b)  Any  such  investigator  or  inspector may reinstate
 2    credits and creditable service terminated upon receipt  of  a
 3    separation  benefit,  by paying to the Fund the amount of the
 4    separation benefit plus interest thereon at the  rate  of  6%
 5    per year to the date of payment.
 6    (Source: P.A. 90-32, eff. 6-27-97.)

 7        (40 ILCS 5/8-110) (from Ch. 108 1/2, par. 8-110)
 8        Sec. 8-110. Employer.  "Employer":
 9        (1)  a city of more than 500,000 inhabitants;
10        (2)  or  the  Board  of  Education of the such city, with
11    respect to any of its employees who participate in this Fund;
12        (3)  the Chicago Housing Authority, with respect  to  any
13    of  its employees who participate in this Fund subject to the
14    provisions of Section 8-230.9;
15        (4)  the Public Building Commission  of  the  city,  with
16    respect to any of its employees who participate in this Fund;
17    and
18        (5)  to  which  this  Article  applies, or the Retirement
19    Board.
20    (Source: Laws 1968, p. 181.)

21        (40 ILCS 5/8-113) (from Ch. 108 1/2, par. 8-113)
22        Sec. 8-113.  Municipal employee,  employee,  contributor,
23    or    participant.      "Municipal   employee",   "employee",
24    "contributor", or "participant":
25        (a)  Any  employee  of  an  employer  employed   in   the
26    classified  civil  service  thereof  other  than by temporary
27    appointment or in a position  excluded  or  exempt  from  the
28    classified  service  by the Civil Service Act, or in the case
29    of a city operating under a personnel ordinance, any employee
30    of an employer employed in the classified or  career  service
31    under  the provisions of a personnel ordinance, other than in
32    a  provisional  or  exempt  position  as  specified  in  such
 
                            -53-               LRB9207762EGfg
 1    ordinance or in rules and regulations formulated thereunder.
 2        (b)  Any employee in the service of  an  employer  before
 3    the Civil Service Act came in effect for the employer.
 4        (c)  Any person employed by the board.
 5        (d)  Any  person  employed  after  December 31, 1949, but
 6    prior to January 1, 1984, in the service of the  employer  by
 7    temporary  appointment  or  in  a  position  exempt  from the
 8    classified service as set forth in the Civil Service Act,  or
 9    in  a  provisional  or  exempt  position  as specified in the
10    personnel ordinance, who meets the following qualifications:
11        (1)  has  rendered  service  during  not  less  than   12
12    calendar  months  to  an employer as an employee, officer, or
13    official, 4 months of which must have been  consecutive  full
14    normal  working  months of service rendered immediately prior
15    to filing application to be included; and
16        (2)  files written application with the board,  while  in
17    the service, to be included hereunder.
18        (e)  After  December  31,  1949,  any  alderman  or other
19    officer or official of the  employer,  who  files,  while  in
20    office,  written  application  with  the board to be included
21    hereunder.
22        (f)  Beginning January 1, 1984, any person employed by an
23    employer other than the  Chicago  Housing  Authority  or  the
24    Public  Building  Commission of the city, whether or not such
25    person is serving by temporary appointment or in  a  position
26    exempt  from the classified service as set forth in the Civil
27    Service Act, or  in  a  provisional  or  exempt  position  as
28    specified  in  the  personnel  ordinance,  provided that such
29    person is  neither  (1)  an  alderman  or  other  officer  or
30    official of the employer, nor (2) participating, on the basis
31    of  such  employment, in any other pension fund or retirement
32    system established under this Act.
33        (g)  After December 31, 1959, any person employed in  the
34    law  department  of  the city, or municipal court or Board of
 
                            -54-               LRB9207762EGfg
 1    Election Commissioners of the city, who was a contributor and
 2    participant, on December 31, 1959, in the annuity and benefit
 3    fund in operation in the city on said date, by virtue of  the
 4    Court  and Law Department Employees' Annuity Act or the Board
 5    of Election Commissioners Employees' Annuity Act.
 6        After  December  31,  1959,  the   foregoing   definition
 7    includes  any  other person employed or to be employed in the
 8    law department, or municipal court (other than as  a  judge),
 9    or Board of Election Commissioners (if his salary is provided
10    by  appropriation  of  the  city  council of the city and his
11    salary paid by the city) -- subject, however, in the case  of
12    such  persons  not  participants  on  December  31,  1959, to
13    compliance with  the  same  qualifications  and  restrictions
14    otherwise  set  forth  in  this  Section  and  made generally
15    applicable to employees or officers of  the  city  concerning
16    eligibility for participation or membership.
17        (h)  After  December 31, 1965, any person employed in the
18    public library of the city -- and any other person -- who was
19    a contributor and participant, on December 31, 1965,  in  the
20    pension fund in operation in the city on said date, by virtue
21    of the Public Library Employees' Pension Act.
22        (i)  After  December 31, 1968, any person employed in the
23    house of correction of the city, who was  a  contributor  and
24    participant,  on  December  31,  1968, in the pension fund in
25    operation in the city on said date, by virtue of the House of
26    Correction Employees' Pension Act.
27        (j)  Any  person  employed  full-time  on  or  after  the
28    effective date of this amendatory Act  of  the  92nd  General
29    Assembly  by the Chicago Housing Authority who has elected to
30    participate in this Fund as provided  in  subsection  (a)  of
31    Section 8-230.9.
32        (k)  Any person employed full-time by the Public Building
33    Commission of the city who has elected to participate in this
34    Fund as provided in subsection (d) of Section 8-230.7.
 
                            -55-               LRB9207762EGfg
 1    (Source: P.A. 83-802.)

 2        (40 ILCS 5/8-120) (from Ch. 108 1/2, par. 8-120)
 3        Sec.  8-120.   Child or children.  "Child" or "children":
 4    The natural child or  children,  or  any  child  or  children
 5    legally adopted by an employee at least one year prior to the
 6    date  any  benefit  for the child or children accrues, and so
 7    adopted prior to the date the employee attained age 55.
 8    (Source: P.A. 84-1028.)

 9        (40 ILCS 5/8-150.1) (from Ch. 108 1/2, par. 8-150.1)
10        Sec. 8-150.1.  Minimum annuities for widows.   The  widow
11    (otherwise  eligible for widow's annuity under other Sections
12    of this Article 8) of an employee hereinafter described,  who
13    retires  from service or dies while in the service subsequent
14    to the effective date of this amendatory provision,  and  for
15    which  widow  the amount of widow's annuity and widow's prior
16    service annuity combined, fixed or provided  for  such  widow
17    under  other  provisions  of  this  Article  is less than the
18    amount provided in this Section, shall, from  and  after  the
19    date  her  otherwise provided annuity would begin, in lieu of
20    such otherwise provided widow's  and  widow's  prior  service
21    annuity,  be  entitled  to  the following indicated amount of
22    annuity:
23        (a)  The widow of any employee who dies while in  service
24    on  or after the date on which he attains age 60 if the death
25    occurs before July 1, 1990, or on or after the date on  which
26    he  attains  age  55  if the death occurs on or after July 1,
27    1990, with at least 20 years of service, or on or  after  the
28    date  on  which  he  attains age 50 if the death occurs on or
29    after the effective date of this amendatory Act of 1997  with
30    at least 30 years of service, shall be entitled to an annuity
31    equal to one-half of the amount of annuity which her deceased
32    husband  would have been entitled to receive had he withdrawn
 
                            -56-               LRB9207762EGfg
 1    from the service on the day immediately preceding the date of
 2    his death, conditional upon such widow  having  attained  the
 3    age  of  60  or  more  years on such date if the death occurs
 4    before July 1, 1990, or age 55 or more if the death occurs on
 5    or after July 1, 1990, or age 50 or more if the death  occurs
 6    on  or  after  January  1, 1998 and the employee is age 50 or
 7    over with at least 30 years of service or age 55 or over with
 8    at least  25  years  of  service.    Except  as  provided  in
 9    subsection  (k),  this  widow's  annuity  shall not, however,
10    exceed the sum of $500 a month if  the  employee's  death  in
11    service  occurs before January 23, 1987.  The widow's annuity
12    shall not be limited  to  a  maximum  dollar  amount  if  the
13    employee's  death  in  service occurs on or after January 23,
14    1987.
15        If the employee dies in service before July 1, 1990,  and
16    if  such  widow of such described employee shall not be 60 or
17    more years of age on such date of death, the amount  provided
18    in the immediately preceding paragraph for a widow 60 or more
19    years  of  age,  shall, in the case of such younger widow, be
20    reduced by 0.25% for each month that her then attained age is
21    less than 60 years if the employee was born before January 1,
22    1936 or dies in service on or after January 1,  1988,  or  by
23    0.5%  for  each month that her then attained age is less than
24    60 years if the employee was born on or after  July  1,  1936
25    and dies in service before January 1, 1988.
26        If the employee dies in service on or after July 1, 1990,
27    and  if  the widow of the employee has not attained age 55 on
28    or before the employee's date of death, the amount  otherwise
29    provided in this subsection (a) shall be reduced by 0.25% for
30    each  month that her then attained age is less than 55 years;
31    except that if the employee  dies  in  service  on  or  after
32    January  1,  1998 at age 50 or over with at least 30 years of
33    service or at age 55 or  over  with  at  least  25  years  of
34    service,  there  shall be no reduction due to the widow's age
 
                            -57-               LRB9207762EGfg
 1    if she has attained age 50 on or before the  employee's  date
 2    of  death,  and  if  the  widow has not attained age 50 on or
 3    befor