In lieu of the retirement annuity otherwise payable under this Article,
any commissioner who has elected to participate in the Fund and make
additional optional contributions in accordance with this Section,
has attained age 55, and has at least 6 years of service
credit, may elect to have the retirement annuity computed as follows: 3% of
the participant's average final salary as a commissioner for each of
the first 8 years of service credit, plus 4% of such salary for each of the
next 4 years of service credit, plus 5% of such salary for each year of
service credit in excess of 12 years, subject to a maximum of 80% of such
salary. To the extent such commissioner has made additional optional
contributions with respect to only a portion of years of service credit,
the retirement annuity will first be determined in accordance with this
Section to the extent such additional optional contributions were made, and
then in accordance with the remaining Sections of this Article to the
extent of years of service credit with respect to which additional optional
contributions were not made. The change in minimum retirement age (from
60 to 55) made by Public Act 87-1265 applies to persons who begin
receiving a retirement annuity under this Section on or after January 25, 1993 (the effective
date of Public Act 87-1265), without regard to whether they are in service
on or after that date.
(c) Disability benefits. In lieu of the disability benefits otherwise
payable under this Article, any commissioner who (1) has elected to
participate in the Fund, and (2) has become permanently disabled and as a
consequence is unable to perform the duties of office, and (3) was making
optional contributions in accordance with this Section at the time the
disability was incurred, may elect to receive a disability annuity
calculated in accordance with the formula in subsection (b). For the
purposes of this subsection, such commissioner shall be
considered permanently disabled only if: (i) disability occurs while in
service as a commissioner and is of such a nature as to prevent the
reasonable performance of the duties of office at the time; and (ii) the
Board has received a written certification by at least 2 licensed
physicians appointed by it stating that such commissioner is disabled and
that the disability is likely to be permanent.
(d) Alternative survivor's benefits. In lieu of the
survivor's benefits otherwise payable under this Article, the spouse or
eligible child of any deceased commissioner who (1) had elected to
participate in the Fund, and (2) was either making (or had already made) additional optional
contributions on the date of death, or was receiving an annuity calculated
under this Section at the time of death, may elect to receive an annuity
beginning on the date of the commissioner's death, provided that the spouse
and commissioner must have been married on the date of the last termination
of a service as commissioner and for a continuous period of at least one
year immediately preceding death.
The annuity shall be payable beginning on the date of the commissioner's
death if the spouse is then age 50 or over, or beginning at age 50 if the
age of the spouse is less than 50 years. If a minor unmarried child or
children of the commissioner, under age 18 (age 23 in the case of a full-time student), also survive, and the child or
children are under the care of the eligible spouse, the annuity shall begin
as of the date of death of the commissioner without regard to the spouse's age.
Beginning on the first day of the month following the month in which this amendatory Act of the 96th General Assembly takes effect, benefits shall begin on the first of the month following the commissioner's date of death if the spouse is then age 50 or over or, if a minor unmarried child or children of the commissioner, under age 18 (age 23 in the case of a full time student), also survive, and the child or children are under the care of the eligible spouse. The benefit is payable for the full month if the annuitant was alive on the first day of the month.
The annuity to a spouse shall be the greater of (i) 66 2/3% of the amount of retirement
annuity earned by the commissioner on the date of death, subject to a
minimum payment of 10% of salary, provided that if an eligible spouse,
regardless of age, has in his or her care at the date of death of the
commissioner any unmarried child or children of the commissioner under age
18, the minimum annuity shall be 30% of the commissioner's salary, plus 10%
of salary on account of each minor child of the commissioner, subject to a
combined total payment on account of a spouse and minor children not to
exceed 50% of the deceased commissioner's salary or (ii) for the spouse of a commissioner whose death occurs on or after August 18, 2005 (the effective date of Public Act 94-621), the surviving spouse annuity shall be computed in the same manner as described in Section 13-306(a). The number of total service years used to calculate the commissioner's annuity shall be the number of service years used to calculate the annuity for that commissioner's surviving spouse. In the event there shall
be no spouse of the commissioner surviving, or should a spouse die while
eligible minor children still survive the commissioner, each such child
shall be entitled to an annuity equal to 20% of salary of the commissioner
subject to a combined total payment on account of all such children not to
exceed 50% of salary of the commissioner. The salary to be used in the
calculation of these benefits shall be the same as that prescribed for
determining a retirement annuity as provided in subsection (b) of this Section.
Upon the death of a commissioner occurring after termination of a service
or while in receipt of a retirement annuity, the combined total payment to
a spouse and minor children, or to minor children alone if no eligible
spouse survives, shall be limited to 85% of the amount of retirement
annuity earned by the commissioner.
Marriage of a child or attainment of age 18 (age 23 in the case of a full-time student), whichever first occurs,
shall render the child ineligible for further consideration in the payment
of annuity to a spouse or in the increase in the amount thereof. Upon
attainment of ineligibility of the youngest minor child of the
commissioner, the annuity shall immediately revert to the amount payable
upon death of a commissioner leaving no minor children surviving. If the
spouse is under age 50 at such time, the annuity as revised shall be
deferred until such age is attained.
(e) Refunds. Refunds of additional optional contributions shall be made
on the same basis and under the same conditions as provided under Section
13-601. Interest shall be credited on the same basis and under the same
conditions as for other contributions.
Optional contributions shall be accounted for in a separate Commission's
Optional Contribution Reserve. Optional contributions under this Section
shall be included in the amount of employee contributions used to compute
the tax levy under Section 13-503.
(f) Effective date. The effective date of this plan of optional
alternative benefits and contributions shall be the date upon which
approval was received from the U.S. Internal Revenue Service. The plan of
optional alternative benefits and contributions shall not be available to
any former employee receiving an annuity from the Fund on the effective
date, unless said former employee re-enters service and renders at least 3
years of additional service after the date of re-entry as a commissioner.
(Source: P.A. 95-279, eff. 1-1-08; 96-251, eff. 8-11-09.)
(Text of Section after amendment by P.A. 103-523)
Sec. 13-314. Alternative provisions for Water Reclamation District
commissioners.
(a) Transfer of credits. Any Water Reclamation District commissioner
elected by vote of the people and who has elected to participate in this
Fund may transfer to this Fund credits and creditable service accumulated
under any other pension fund or retirement system established under
Articles 2 through 18 of this Code, upon payment to the Fund of (1) the
amount by which the employer and employee contributions that would have
been required if he had participated in this Fund during the period for
which credit is being transferred, plus interest, exceeds the amounts
actually transferred from such other fund or system to this Fund, plus (2)
interest thereon at 6% per year compounded annually from the date of
transfer to the date of payment.
(b) Alternative annuity. Any participant commissioner may elect to
establish alternative credits for an alternative annuity by electing in
writing to make additional optional contributions in accordance with this
Section and procedures established by the Board. Unless and until such
time as the U.S. Internal Revenue Service or the federal courts provide a
favorable ruling as described in Section 13-502(f), a
commissioner
may discontinue making the additional optional contributions by notifying the
Fund in writing in accordance with this Section and procedures established
by the Board.
Additional optional contributions for the alternative annuity shall be
as follows:
(1) For service after the option is elected, an additional contribution of 3% of salary
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In lieu of the retirement annuity otherwise payable under this Article,
any commissioner who has elected to participate in the Fund and make
additional optional contributions in accordance with this Section,
has attained age 55, and has at least 6 years of service
credit, may elect to have the retirement annuity computed as follows: 3% of
the participant's average final salary as a commissioner for each of
the first 8 years of service credit, plus 4% of such salary for each of the
next 4 years of service credit, plus 5% of such salary for each year of
service credit in excess of 12 years, subject to a maximum of 80% of such
salary. To the extent such commissioner has made additional optional
contributions with respect to only a portion of years of service credit,
the retirement annuity will first be determined in accordance with this
Section to the extent such additional optional contributions were made, and
then in accordance with the remaining Sections of this Article to the
extent of years of service credit with respect to which additional optional
contributions were not made. The change in minimum retirement age (from
60 to 55) made by Public Act 87-1265 applies to persons who begin
receiving a retirement annuity under this Section on or after January 25, 1993 (the effective
date of Public Act 87-1265), without regard to whether they are in service
on or after that date.
(c) Disability benefits. In lieu of the disability benefits otherwise
payable under this Article, any commissioner who (1) has elected to
participate in the Fund, and (2) has become permanently disabled and as a
consequence is unable to perform the duties of office, and (3) was making
optional contributions in accordance with this Section at the time the
disability was incurred, may elect to receive a disability annuity
calculated in accordance with the formula in subsection (b). For the
purposes of this subsection, such commissioner shall be
considered permanently disabled only if: (i) disability occurs while in
service as a commissioner and is of such a nature as to prevent the
reasonable performance of the duties of office at the time; and (ii) the
Board has received a written certification by at least 2 licensed health care professionals
appointed by it stating that such commissioner is disabled and
that the disability is likely to be permanent.
(d) Alternative survivor's benefits. In lieu of the
survivor's benefits otherwise payable under this Article, the spouse or
eligible child of any deceased commissioner who (1) had elected to
participate in the Fund, and (2) was either making (or had already made) additional optional
contributions on the date of death, or was receiving an annuity calculated
under this Section at the time of death, may elect to receive an annuity
beginning on the date of the commissioner's death, provided that the spouse
and commissioner must have been married on the date of the last termination
of a service as commissioner and for a continuous period of at least one
year immediately preceding death.
The annuity shall be payable beginning on the date of the commissioner's
death if the spouse is then age 50 or over, or beginning at age 50 if the
age of the spouse is less than 50 years. If a minor unmarried child or
children of the commissioner, under age 18 (age 23 in the case of a full-time student), also survive, and the child or
children are under the care of the eligible spouse, the annuity shall begin
as of the date of death of the commissioner without regard to the spouse's age.
Beginning on the first day of the month following the month in which this amendatory Act of the 96th General Assembly takes effect, benefits shall begin on the first of the month following the commissioner's date of death if the spouse is then age 50 or over or, if a minor unmarried child or children of the commissioner, under age 18 (age 23 in the case of a full time student), also survive, and the child or children are under the care of the eligible spouse. The benefit is payable for the full month if the annuitant was alive on the first day of the month.
The annuity to a spouse shall be the greater of (i) 66 2/3% of the amount of retirement
annuity earned by the commissioner on the date of death, subject to a
minimum payment of 10% of salary, provided that if an eligible spouse,
regardless of age, has in his or her care at the date of death of the
commissioner any unmarried child or children of the commissioner under age
18, the minimum annuity shall be 30% of the commissioner's salary, plus 10%
of salary on account of each minor child of the commissioner, subject to a
combined total payment on account of a spouse and minor children not to
exceed 50% of the deceased commissioner's salary or (ii) for the spouse of a commissioner whose death occurs on or after August 18, 2005 (the effective date of Public Act 94-621), the surviving spouse annuity shall be computed in the same manner as described in Section 13-306(a). The number of total service years used to calculate the commissioner's annuity shall be the number of service years used to calculate the annuity for that commissioner's surviving spouse. In the event there shall
be no spouse of the commissioner surviving, or should a spouse die while
eligible minor children still survive the commissioner, each such child
shall be entitled to an annuity equal to 20% of salary of the commissioner
subject to a combined total payment on account of all such children not to
exceed 50% of salary of the commissioner. The salary to be used in the
calculation of these benefits shall be the same as that prescribed for
determining a retirement annuity as provided in subsection (b) of this Section.
Upon the death of a commissioner occurring after termination of a service
or while in receipt of a retirement annuity, the combined total payment to
a spouse and minor children, or to minor children alone if no eligible
spouse survives, shall be limited to 85% of the amount of retirement
annuity earned by the commissioner.
Marriage of a child or attainment of age 18 (age 23 in the case of a full-time student), whichever first occurs,
shall render the child ineligible for further consideration in the payment
of annuity to a spouse or in the increase in the amount thereof. Upon
attainment of ineligibility of the youngest minor child of the
commissioner, the annuity shall immediately revert to the amount payable
upon death of a commissioner leaving no minor children surviving. If the
spouse is under age 50 at such time, the annuity as revised shall be
deferred until such age is attained.
(e) Refunds. Refunds of additional optional contributions shall be made
on the same basis and under the same conditions as provided under Section
13-601. Interest shall be credited on the same basis and under the same
conditions as for other contributions.
Optional contributions shall be accounted for in a separate Commission's
Optional Contribution Reserve. Optional contributions under this Section
shall be included in the amount of employee contributions used to compute
the tax levy under Section 13-503.
(f) Effective date. The effective date of this plan of optional
alternative benefits and contributions shall be the date upon which
approval was received from the U.S. Internal Revenue Service. The plan of
optional alternative benefits and contributions shall not be available to
any former employee receiving an annuity from the Fund on the effective
date, unless said former employee re-enters service and renders at least 3
years of additional service after the date of re-entry as a commissioner.
(Source: P.A. 103-523, eff. 1-1-24.)
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