Section 1540.399  Minimum Total Survivors' Annuity Benefit Payments to Multiple Eligible Survivors of a Tier 1 Member

a)         If the minimum total survivor's annuity benefit prescribed under Section 14-121(i) of the Code is payable on behalf of a deceased Tier 1 member, and an eligible spouse and eligible children survive, then the total survivor's annuity benefit shall be divided in the following manner:

1)         If an eligible spouse and one eligible child survives, then the eligible spouse's portion shall total 50% of the total survivor's annuity benefit and the eligible child's portion shall total 50% of the total survivor's annuity benefit.

2)         If an eligible spouse and two eligible children survive, then the eligible spouse's portion shall total 37.5% of the total survivor's annuity benefit and each eligible child's portion shall total 31.25% of the total survivor's annuity benefit.

3)         If an eligible spouse and three eligible children survive, then the eligible spouse's portion shall total 30% of the total survivor's annuity benefit and each eligible child's portion shall total 23.33% of the total survivor's annuity benefit.

4)         If an eligible spouse and four eligible children survive, then the eligible spouse's portion shall total 25% of the total survivor’s annuity benefit and each eligible child's portion shall total 18.75% of the total survivor's annuity benefit.

5)         If an eligible spouse and five eligible children survive, then the eligible spouse's portion shall total 21.43% of the total survivor's annuity benefit and each eligible child's portion shall total 15.71% of the total survivor's annuity benefit.

6)         If an eligible spouse and more than five eligible children survive:

A)        each child's portion as a percentage of the total survivor's annuity benefit shall be determined by dividing the numerator as determined by subsection (a)(6)(A)(i) by the denominator as determined by subsection (a)(6)(A)(ii).

i)          The numerator equals the number of eligible children multiplied by 20, plus 10, and that amount is divided by the number of eligible children.

ii)         The denominator equals the number of eligible children, multiplied by 20, plus 40.

B)        the eligible spouse's portion of the total survivor's annuity benefit shall equal, as a percentage, 100% less the total survivor's annuity benefit percentage payable to the eligible children as provided under subsection (a)(6)(A).

b)         In accordance with Section 14-121 of the Code, the survivor's annuity benefit of a minor child under the care of an eligible surviving spouse shall be payable to the surviving spouse until the minor child turns age 18.

c)         For purposes of this Section, "Tier 1 member" means a member who first became a member or a participant before January 1, 2011 under any reciprocal retirement system or pension fund established under the Code, other than a retirement system or pension fund established under Article 2, 3, 4, 5, 6, or 18 of the Code. (Section 14-103.41 of the Code)

(Source:  Added at 49 Ill. Reg. 2543, effective February 20, 2025)