(40 ILCS 5/9-166) (from Ch. 108 1/2, par. 9-166)

Sec. 9-166. Refunds - when paid to beneficiary, children or estate.

Whenever the total amount accumulated to the account of a deceased
employee from employee contributions for
annuity purposes, and from
employee contributions applied to any county pension fund superseded by
this fund, have not been paid to him, and in the case of a married male
employee to the employee and his widow together, in form of annuity or
refund before the death of the last of such persons, a refund shall be
payable as follows:

An amount equal to the excess of such amounts over the amounts paid
on any annuity or annuities or refund, without interest upon either of
such amounts, shall be refunded to a beneficiary theretofore designated
by the employee in writing, signed by him, and filed with the board before the employee's
death.

If there is no designated beneficiary or the beneficiary does not
survive the employee, the amount shall be refunded to the employee's
children, in equal parts with the children of a deceased child taking
the share of their parent. If there is no designated beneficiary or
children, the refund shall be paid to the administrator or executor of
the employee's estate.

If an administrator or executor of the estate has not been appointed
within 90 days from the date the refund became payable the refund may be
applied in the discretion of the board toward the payment of the
employee's burial expenses. Any remaining balance shall be paid to the
heirs of the employee according to the law of descent and distribution
of this state but assuming for the purpose of such payment of refund and
determination of heirs that the deceased male employee left no widow
surviving in those cases where a widow eligible for widow's annuity as
his widow survived him and subsequently died; provided,

(a) that if any child or children of the employee are less than age 18, such part or all