(40 ILCS 5/11-134.2) (from Ch. 108 1/2, par. 11-134.2)
    Sec. 11-134.2. Reversionary annuity.
    (a) An employee, prior to retirement on annuity, may elect to take a lesser amount of annuity and provide, with the actuarial value of the amount by which his annuity is reduced, a reversionary annuity for a wife, husband, parent, child, brother or sister. The option shall be exercised by filing a written designation with the board prior to retirement, and may be revoked by the employee at any time before retirement. The death of the employee prior to his retirement shall automatically void the option.
    (b) The death of the designated reversionary annuitant prior to the employee's retirement shall automatically void the option. If the reversionary annuitant dies after the employee's retirement, and before the death of the employee annuitant, the reduced annuity being paid to the retired employee annuitant shall be increased to the amount of annuity before reduction for the reversionary annuity and no reversionary annuity shall be payable.
    The option is subject to the further condition that no reversionary annuity shall be paid to a parent, child, brother, or sister if the employee dies before the expiration of 365 days from the date his written designation was filed with the board, even though he has retired and is receiving a reduced annuity.
    (c) The employee exercising this option shall not reduce his retirement annuity by more than $400 per month, or elect to provide a reversionary annuity of less than $50 per month. No option shall be permitted if the reversionary annuity for a widow, when added to the widow's annuity payable under this Article, exceeds 100% of the reduced annuity payable to the employee.
    (d) A reversionary annuity shall begin on the day following the death of the annuitant and shall be paid as provided in Section 11-124.
    (e) The increases in annuity provided in Section 11-134.1 of this Article shall, as to an employee so electing a reduced annuity, relate to the amount of the original annuity, and such amount shall constitute the annuity on which such increases shall be based.
    (f) For annuities elected after June 30, 1983, the amount of the monthly reversionary annuity shall be determined by multiplying the amount of the monthly reduction in the employee's annuity by the factor in the following table based on the age of the employee and the difference in the age of the employee and the age of the reversionary annuitant at the starting date of the employee's annuity:
Employee's Age
Reversionary
Annuitant's
Age50-5152-5455-5758-6061-6364-6667-6970 &

Over
30 or
more
years
younger3.032.562.181.841.551.291.080.91
25-29
years
younger3.162.682.291.941.631.371.150.97
20-24
years
younger3.352.852.442.071.751.481.251.06
15-19
years
younger3.603.082.652.261.921.631.391.19
10-14
years
younger3.963.402.942.532.161.851.591.37
5-9
years
younger4.463.843.352.902.512.161.881.64
0-4
years
younger5.154.473.933.443.002.612.292.02
1-5
years
older6.125.364.764.213.713.262.882.56
6-10
years
older7.486.615.935.304.714.163.703.29
11-15
years
older9.378.357.586.836.115.404.824.32
16-20
years
older11.9910.789.848.938.027.136.435.87
21-25
years
older15.5914.0612.9111.8210.739.668.888.35
26-30
years
older20.4218.4917.1515.9614.8013.6512.9712.82
31 or
more
years
older27.0724.7223.3422.3221.4520.6220.8523.28
(Source: P.A. 90-31, eff. 6-27-97; 90-766, eff. 8-14-98; 91-887, 7-6-00.)