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91st General Assembly

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Public Act 91-0939

SB851 Enrolled                                 LRB9105991EGfg

    AN ACT in relation to public employee benefits.

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

    Section  5.   The  Illinois  Pension  Code  is amended by
changing Sections  3-110,  3-111,  3-111.1,  3-112,  3-113.1,
3-114.1,  3-114.2, 3-114.3, 3-114.6, 3-120, 3-124.1, 3-125.1,
and 3-127 and adding Sections 3-105.2, 3-109.2,  and  3-109.3
as follows:

    (40 ILCS 5/3-105.2 new)
    Sec.  3-105.2.   Self-Managed Plan.  "Self-managed plan":
The defined contribution retirement program  established  for
eligible  employees  under Section 3-109.3.  The self-managed
plan includes disability benefits  as  provided  in  Sections
3-114.1,  3-114.2,  3-114.3,  and  3-114.6  (but disregarding
disability retirement annuities under Section 3-116.1).   The
self-managed  plan does not include any retirement annuities,
death  benefits,  or  survivors  insurance  benefits  payable
directly from the fund under Section 3-111,  3-111.1,  3-112,
3-114.1, 3-114.2, 3-114.3, 3-114.6, or 3-116.1 or any refunds
determined under Section 3-124.

    (40 ILCS 5/3-109.2 new)
    Sec. 3-109.2.  Retirement Program Elections.
    (a)  For   the  purposes  of  this  Section  and  Section
3-109.3:
    "Eligible employee" means a police officer who  is  hired
on  or  within  one  year  after  the  effective  date of the
self-managed plan established under Section 3-109.3.
    "Ineligible employee" means a police officer who is hired
before or more than one year after that effective date.
    (b)  Each eligible employee may elect to  participate  in
the  self-managed plan with respect to all periods of covered
employment occurring on and after the effective date  of  the
eligible  employee's  election.  The election must be made in
writing, in the manner prescribed by the fund, and  within  6
months  after  the  later  of  (i)  the  date  upon which the
self-managed plan takes effect or (ii) the date of hire.
    The election, once made, is irrevocable.  If an  employee
terminates  employment  after  making the election, then upon
his or her subsequent re-employment under this  Article  with
the   same   municipality,   the   original   election  shall
automatically be reinstated.
    A police officer who does not elect to participate in the
self-managed plan within the permitted time shall participate
in the defined benefit plan  otherwise  provided  under  this
Article.
    The employer shall not remit contributions to the fund on
behalf  of  an  eligible  employee  until  the earlier of the
expiration of the employee's 6-month election period  or  the
date  on  which  the  employee  submits  a properly completed
election to the employer or to the fund.
    (c)  Each  eligible  employee  shall  be  provided   with
written  information  prepared  or  prescribed  by  the fund,
describing the employee's retirement  program  choices.   The
eligible  employee shall be offered an opportunity to receive
counseling from the fund prior to making his or her election.
This counseling may consist of  videotaped  materials,  group
presentations,  individual  consultation  with an employee or
authorized  representative  of  the  fund  in  person  or  by
telephone or other electronic means, or  any  combination  of
these methods.

    (40 ILCS 5/3-109.3 new)
    Sec. 3-109.3.  Self-managed plan.
    (a)  Purpose.   The  General  Assembly  finds  that it is
important for municipalities to be able to attract and retain
the most qualified police  officers  and  that  in  order  to
attract  and  retain  these  police  officers, municipalities
should have the flexibility to provide a defined contribution
plan as an alternative for eligible employees who  elect  not
to  participate  in  a  defined  benefit  retirement  program
provided  under  this  Article.   Accordingly, a self-managed
plan shall  be  provided,  which  shall  offer  participating
employees the opportunity to accumulate assets for retirement
through  a combination of employee and employer contributions
that may be invested in mutual funds,  collective  investment
funds,  or  other  investment  products  and used to purchase
annuity contracts, either fixed or variable, or a combination
thereof.  The plan  must  be  qualified  under  the  Internal
Revenue Code of 1986.
    (b)  Study by Commission; Adoption of plan.  The Illinois
Pension Laws Commission shall study and evaluate the creation
of a statewide self-managed plan for eligible employees under
this  Article.   The Commission shall report its findings and
recommendations to the General Assembly no later than January
1, 2002.
    In accordance with the recommendations of the  Commission
and  any  action taken by the General Assembly in response to
those recommendations, a statewide self-managed plan shall be
adopted for eligible  employees  under  this  Article.    The
self-managed plan shall take effect as specified in the plan,
but  in no event earlier than July 1, 2002 or the date of its
approval by the  U.S.  Internal  Revenue  Service,  whichever
occurs later.
    The  self-managed  plan shall include a plan document and
shall provide for the adoption of such rules  and  procedures
as  are  necessary or desirable for the administration of the
self-managed plan.  Consistent with  fiduciary  duty  to  the
participants  and  beneficiaries of the self-managed plan, it
may provide  for  delegation  of  suitable  aspects  of  plan
administration to companies authorized to do business in this
State.
    (c)  Selection of service providers and funding vehicles.
The  principal  administrator  of the self-managed plan shall
solicit proposals  to  provide  administrative  services  and
funding vehicles for the self-managed plan from insurance and
annuity  companies  and  mutual  fund companies, banks, trust
companies, or other financial institutions authorized  to  do
business  in this State.  In reviewing the proposals received
and approving and contracting with no fewer  than  2  and  no
more  than  7  companies,  the  principal administrator shall
consider, among other things, the following criteria:
         (1)  the nature and  extent  of  the  benefits  that
    would be provided to the participants;
         (2)  the  reasonableness of the benefits in relation
    to the premium charged;
         (3)  the suitability of the benefits  to  the  needs
    and  interests  of  the  participating  employees and the
    employer;
         (4)  the ability of the company to provide  benefits
    under  the  contract  and  the financial stability of the
    company; and
         (5)  the efficacy of the contract in the recruitment
    and retention of employees.
    The principal  administrator  shall  periodically  review
each  approved  company.    A company may continue to provide
administrative  services  and  funding   vehicles   for   the
self-managed  plan  only  so  long  as  it continues to be an
approved  company   under   contract   with   the   principal
administrator.
    (d)  Employee Direction.  Employees who are participating
in  the  program  must  be  allowed to direct the transfer of
their account balances among the various  investment  options
offered,  subject  to applicable contractual provisions.  The
participant shall not be deemed  a  fiduciary  by  reason  of
providing  such  investment  direction.   A  person  who is a
fiduciary shall not be liable for  any  loss  resulting  from
such  investment  direction  and  shall not be deemed to have
breached any fiduciary duty by acting in accordance with that
direction.  The self-managed plan does not guarantee  any  of
the investments in the employee's account balances.
    (e)  Participation.   An  eligible  employee  must make a
written election in accordance with the provisions of Section
3-109.2 and the procedures established under the self-managed
plan.  Participation in the self-managed plan by an  eligible
employee  who  elects to participate in the self-managed plan
shall begin  on  the  first  day  of  the  first  pay  period
following  the  later  of the date the employee's election is
filed with the fund or the employer, but in no  event  sooner
than the effective date of the self-managed plan.
    A  police  officer  who has elected to participate in the
self-managed  plan   under   this   Section   must   continue
participation while employed in an eligible position, and may
not  participate in any other retirement program administered
by the municipality while employed as  a  police  officer  by
that  municipality.    Participation in the self-managed plan
under this Section shall constitute membership in an  Article
3 pension fund.
    (f)  No  Duplication  of Service Credit.  Notwithstanding
any other provision of this Article, a police officer may not
purchase or receive service or service credit  applicable  to
any  other  retirement  program  administered by a fund under
this Article for any period during which the  police  officer
was  a participant in the self-managed plan established under
this Section.
    (g)  Contributions.   The  self-managed  plan  shall   be
funded by contributions from participants in the self-managed
plan and employer contributions as provided in this Section.
    The   contribution   rate   for   a  participant  in  the
self-managed plan under this Section shall be  a  minimum  of
10%  of  his or her salary.  This required contribution shall
be made as an "employer pick-up" under Section 414(h) of  the
Internal  Revenue  Code  of  1986  or  any  successor Section
thereof.  An employee may make  additional  contributions  to
the  self-managed  plan  in  accordance with the terms of the
plan.
    The  self-managed  plan  shall   provide   for   employer
contributions  to  be  credited  to  each  self-managed  plan
participant  at a rate of 10% of the participating employee's
salary, less the amount of the employer contribution used  to
provide disability benefits for the employee.  The amounts so
credited  shall  be  paid into the participant's self-managed
plan accounts in the manner prescribed by the plan.
    An amount of employer contribution, not exceeding 1.5% of
the participating employee's salary, shall be  used  for  the
purpose of providing disability benefits to the participating
employee.  Prior to the beginning of each plan year under the
self-managed   plan,   the   principal   administrator  shall
determine, as a percentage of salary, the amount of  employer
contributions  to  be  allocated  during  that  plan year for
providing  disability   benefits   for   employees   in   the
self-managed plan.
    (h)  Vesting;   Withdrawal;   Return   to   Service.    A
participant  in the self-managed plan becomes fully vested in
the employer contributions credited to his or her account  in
the  self-managed  plan  on  the  earliest  to  occur  of the
following:
         (1)  completion of  6  years  of  service  with  the
    municipality; or
         (2)  the  death  of the participating employee while
    employed by the  municipality,  if  the  participant  has
    completed at least 1.5 years of service.
    A  participant  in  the  self-managed plan who receives a
distribution  of  his  or  her  vested   amounts   from   the
self-managed  plan  upon  or  after termination of employment
shall forfeit all service credit and accrued  rights  in  the
fund of his or her employer; if subsequently re-employed, the
participant  shall be considered a new employee.  If a former
participant  again  becomes  a  participating  employee   and
continues  as  such  for  at  least 2 years, all such rights,
service credit, and previous status as a participant shall be
restored upon repayment of the  amount  of  the  distribution
without interest.
    (i)  Benefit amounts.  If a participating employee who is
fully vested in employer contributions terminates employment,
the  participating  employee  shall  be entitled to a benefit
which is based on the account  values  attributable  to  both
employer and employee contributions and any investment return
thereon.
    If  a  participating  employee who is not fully vested in
employer contributions terminates  employment,  the  employee
shall  be  entitled  to a benefit based on the account values
attributable  to  the  employee's   contributions   and   any
investment  return  thereon, plus the following percentage of
employer contributions and any investment return thereon: 20%
after the second year; 40% after the third  year;  60%  after
the fourth year; 80% after the fifth year; and 100% after the
sixth  year.  The  remainder  of  employer  contributions and
investment return thereon shall be forfeited.   Any  employer
contributions  that  are forfeited shall be held in escrow by
the company investing those contributions and shall  be  used
as  directed  by  the  municipality for future allocations of
employer contributions or  for  the  restoration  of  amounts
previously  forfeited by former participants who again become
participating employees.
    (40 ILCS 5/3-110) (from Ch. 108 1/2, par. 3-110)
    Sec. 3-110.  Creditable service.
    (a)  "Creditable service" is the time served by a  police
officer  as  a member of a regularly constituted police force
of a municipality.  In computing creditable service furloughs
without pay exceeding 30 days shall not be counted,  but  all
leaves  of  absence  for  illness  or accident, regardless of
length, and all periods of disability retirement for which  a
police  officer  has  received no disability pension payments
under this Article shall be counted.
    (a-5)  Up to 3 years of  time  during  which  the  police
officer  receives a disability pension under Section 3-114.1,
3-114.2, 3-114.3, or 3-114.6 shall be counted  as  creditable
service,  provided  that  (i)  the  police officer returns to
active service after the disability for  a  period  at  least
equal to the period for which credit is to be established and
(ii) the police officer makes contributions to the fund based
on the rates specified in Section 3-125.1 and the salary upon
which  the  disability pension is based.  These contributions
may be paid at any  time  prior  to  the  commencement  of  a
retirement  pension.   The  police officer may, but need not,
elect to have the contributions deducted from the  disability
pension or to pay them in installments on a schedule approved
by  the  board.  If not deducted from the disability pension,
the contributions shall include interest at the  rate  of  6%
per  year,  compounded  annually,  from  the  date  for which
service credit is being established to the date  of  payment.
If  contributions  are  paid  under  this subsection (a-5) in
excess of those needed to establish the  credit,  the  excess
shall  be refunded.  This subsection (a-5) applies to persons
receiving  a  disability  pension  under   Section   3-114.1,
3-114.2,  3-114.3,  or  3-114.6 on the effective date of this
amendatory Act of the  91st  General  Assembly,  as  well  as
persons  who begin to receive such a disability pension after
that date.
    (b)  Creditable service includes all periods  of  service
in  the  military,  naval  or air forces of the United States
entered  upon  while  an   active   police   officer   of   a
municipality,  provided  that  upon  applying for a permanent
pension, and in accordance with the rules of the  board,  the
police  officer  pays  into  the  fund the amount the officer
would have contributed if  he  or  she  had  been  a  regular
contributor  during  such  period,  to  the  extent  that the
municipality which the police officer  served  has  not  made
such contributions in the officer's behalf.  The total amount
of  such  creditable service shall not exceed 5 years, except
that any police officer who on July 1, 1973 had more  than  5
years  of  such  creditable  service  shall receive the total
amount thereof.
    (c)  Creditable service also includes service rendered by
a police officer while on leave  of  absence  from  a  police
department  to serve as an executive of an organization whose
membership  consists  of  members  of  a  police  department,
subject to the following conditions:  (i) the police  officer
is  a  participant  of  a fund established under this Article
with at least 10 years of service as a police  officer;  (ii)
the  police officer received no credit for such service under
any other retirement system, pension  fund,  or  annuity  and
benefit  fund  included  in  this Code; (iii) pursuant to the
rules of the board the police officer pays to  the  fund  the
amount  he or she would have contributed had the officer been
an active member of  the  police  department;  and  (iv)  the
organization  pays a contribution equal to the municipality's
normal cost for that period of service.
    (d)(1)  Creditable  service  also  includes  periods   of
service originally established in another police pension fund
under this Article or in the Fund established under Article 7
of  this  Code  for  which  (i)  the  contributions have been
transferred under Section 3-110.7 or Section 7-139.9 and (ii)
any additional contribution required under paragraph  (2)  of
this  subsection has been paid in full in accordance with the
requirements of this subsection (d).
    (2)  If the board of the pension fund to which creditable
service  and  related  contributions  are  transferred  under
Section  3-110.7  or  7-139.9  determines  that  the   amount
transferred is less than the true cost to the pension fund of
allowing  that  creditable service to be established, then in
order to establish that creditable service the police officer
must pay to the  pension  fund,  within  the  payment  period
specified  in paragraph (3) of this subsection, an additional
contribution equal to the difference, as  determined  by  the
board  in  accordance  with  the rules and procedures adopted
under paragraph (6) of this subsection.
    (3)  Except as provided in paragraph (4), the  additional
contribution  must  be  paid  to the board (i) within 5 years
from the date of the transfer of contributions under  Section
3-110.7  or  7-139.9  and  (ii)  before  the  police  officer
terminates   service   with   the   fund.    The   additional
contribution  may be paid in a lump sum or in accordance with
a schedule of installment payments authorized by the board.
    (4)  If the police officer dies in service before payment
in full has been made and before the expiration of the 5-year
payment period, the surviving spouse of the officer may elect
to pay the unpaid amount on the  officer's  behalf  within  6
months  after the date of death, in which case the creditable
service shall  be  granted  as  though  the  deceased  police
officer  had paid the remaining balance on the day before the
date of death.
    (5)  If the additional contribution is not paid  in  full
within the required time, the creditable service shall not be
granted  and  the  police officer (or the officer's surviving
spouse or estate) shall be entitled to receive  a  refund  of
(i)  any  partial payment of the additional contribution that
has been made by the police officer and (ii)  those  portions
of  the  amounts  transferred  under  subdivision  (a)(1)  of
Section  3-110.7 or subdivisions (a)(1) and (a)(3) of Section
7-139.9 that represent employee  contributions  paid  by  the
police  officer  (but  not  the accumulated interest on those
contributions) and interest paid by the police officer to the
prior pension fund in order to reinstate  service  terminated
by acceptance of a refund.
    At  the  time of paying a refund under this item (5), the
pension fund shall also repay to the pension fund from  which
the  contributions  were transferred under Section 3-110.7 or
7-139.9 the amount originally transferred  under  subdivision
(a)(2)  of  that Section, plus interest at the rate of 6% per
year, compounded annually, from  the  date  of  the  original
transfer  to  the  date  of repayment.  Amounts repaid to the
Article 7 fund under this provision shall be credited to  the
appropriate municipality.
    Transferred  credit that is not granted due to failure to
pay the additional contribution within the required  time  is
lost;  it  may not be transferred to another pension fund and
may not be reinstated in the pension fund from which  it  was
transferred.
    (6)  The  Public  Employee  Pension  Fund Division of the
Department of Insurance shall establish by rule the manner of
making the calculation required under paragraph (2)  of  this
subsection,  taking  into  account  the appropriate actuarial
assumptions; the police officer's service,  age,  and  salary
history;  the  level  of funding of the pension fund to which
the credits are being transferred; and any other factors that
the Division  determines  to  be  relevant.   The  rules  may
require  that  all  calculations  made under paragraph (2) be
reported  to  the  Division  by  the  board  performing   the
calculation,  together  with  documentation of the creditable
service to be transferred, the amounts of  contributions  and
interest   to   be  transferred,  the  manner  in  which  the
calculation was performed, the numbers relied upon in  making
the  calculation,  the  results  of  the calculation, and any
other information the Division may deem useful.
(Source: P.A. 90-460, eff. 8-17-97; 91-887, eff. 7-6-00.)

    (40 ILCS 5/3-111) (from Ch. 108 1/2, par. 3-111)
    Sec. 3-111.  Pension.
    (a)  A police officer age 50 or  more  with  20  or  more
years  of creditable service, who is not a participant in the
self-managed plan under Section 3-109.3 and who is no  longer
in  service  as  a police officer, shall receive a pension of
1/2 of the salary attached to the rank held by the officer on
the police force for one year immediately prior to retirement
or, beginning July 1, 1987 for persons terminating service on
or after that date, the salary attached to the rank  held  on
the  last  day  of  service or for one year prior to the last
day, whichever is greater.  The pension shall be increased by
2.5% 2% of such salary for each additional  year  of  service
over  20  years of service through 30 years of service, up to
30 years, and 1% of such salary for each additional  year  of
service over 30 years, to a maximum of 75% of such salary.
    The   changes   made  to  this  subsection  (a)  by  this
amendatory Act of the 91st  General  Assembly  apply  to  all
pensions  that  become  payable  under  this subsection on or
after January 1,  1999.   All  pensions  payable  under  this
subsection  that began on or after January 1, 1999 and before
the  effective  date  of  this  amendatory   Act   shall   be
recalculated,  and  the  amount  of the increase accruing for
that period shall be payable to the pensioner in a lump sum.
    (a-5)  No pension in effect on or granted after June  30,
l973  shall  be  less than $200 per month.  Beginning July 1,
1987, the minimum retirement pension  for  a  police  officer
having  at least 20 years of creditable service shall be $400
per month,  without  regard  to  whether  or  not  retirement
occurred  prior  to  that  date.    If  the  minimum  pension
established  in  Section  3-113.1 is greater than the minimum
provided in this  subsection,  the  Section  3-113.1  minimum
controls.
    (b)  A  police  officer  mandatorily retired from service
due to age by operation of law, having at least  8  but  less
than  20 years of creditable service, shall receive a pension
equal to 2 1/2% of the salary attached to the rank he or  she
held  on  the  police force for one year immediately prior to
retirement or, beginning July 1, 1987 for persons terminating
service on or after that date, the  salary  attached  to  the
rank held on the last day of service or for one year prior to
the  last  day,  whichever  is  greater,  for  each  year  of
creditable service.
    A police officer who retires or is separated from service
having  at least 8 years but less than 20 years of creditable
service, who  is  not  mandatorily  retired  due  to  age  by
operation  of  law,  and  who  does not apply for a refund of
contributions at his  or  her  last  separation  from  police
service,  shall receive a pension upon attaining age 60 equal
to 2.5% of the salary attached to the rank held by the police
officer on the police force for one year immediately prior to
retirement or, beginning July 1, 1987 for persons terminating
service on or after that date, the  salary  attached  to  the
rank held on the last day of service or for one year prior to
the  last  day,  whichever  is  greater,  for  each  year  of
creditable service.
    (c)  A  police  officer  no  longer in service who has at
least one but less than 8 years of creditable  service  in  a
police  pension  fund  but  meets  the  requirements  of this
subsection (c) shall be eligible to receive  a  pension  from
that  fund  equal  to 2.5% of the salary attached to the rank
held on the last day of service under that fund  or  for  one
year  prior  to that last day, whichever is greater, for each
year of creditable service in that fund.  The  pension  shall
begin  no  earlier  than  upon  attainment of age 60 (or upon
mandatory retirement from the fund by operation of law due to
age, if that occurs before age 60) and in no event before the
effective date of this amendatory Act of 1997.
    In  order  to  be  eligible  for  a  pension  under  this
subsection (c), the police officer must have at least 8 years
of creditable service in a second police pension  fund  under
this  Article and be receiving a pension under subsection (a)
or (b) of this Section from that  second  fund.   The  police
officer need not be in service on or after the effective date
of this amendatory Act of 1997.
(Source: P.A. 90-460, eff. 8-17-97.)

    (40 ILCS 5/3-111.1) (from Ch. 108 1/2, par. 3-111.1)
    Sec. 3-111.1.  Increase in pension.
    (a)  Except  as  provided  in subsection (e), the monthly
pension of a police officer who retires after July  1,  1971,
and prior to January 1, 1986, shall be increased, upon either
the first of the month following the first anniversary of the
date  of retirement if the officer is 60 years of age or over
at retirement date, or  upon  the  first  day  of  the  month
following  attainment  of age 60 if it occurs after the first
anniversary of retirement, by 3% of  the  originally  granted
pension  and  by  an  additional 3% of the originally granted
pension in January of each year thereafter.
    (b)  The monthly pension of a police officer who  retired
from  service  with 20 or more years of service, on or before
July 1, 1971, shall be  increased  in  January  of  the  year
following the year of attaining age 65 or in January of 1972,
if  then over age 65, by 3% of the originally granted pension
for each year the police officer received  pension  payments.
In  each  January  thereafter,  he  or  she  shall receive an
additional increase of 3% of the original pension.
    (c)  The monthly pension of a police officer who  retires
on disability or is retired for disability shall be increased
in  January  of  the year following the year of attaining age
60, by 3% of the original grant of pension for each  year  he
or   she   received   pension   payments.   In  each  January
thereafter, the police officer shall  receive  an  additional
increase of 3% of the original pension.
    (d)  The  monthly pension of a police officer who retires
after January 1, 1986, shall be increased,  upon  either  the
first  of  the  month  following the first anniversary of the
date of retirement if the officer is 55 years of age or  over
at  the  retirement  date, or upon the first day of the month
following attainment of age 55 if it occurs after  the  first
anniversary  of  retirement,  by 1/12 of 3% of the originally
granted pension for each full month  year  that  has  elapsed
since  the  pension  began,  and  by  an additional 3% of the
originally  granted  pension  in   January   of   each   year
thereafter.
    The   changes   made  to  this  subsection  (d)  by  this
amendatory Act of the 91st  General  Assembly  apply  to  all
initial  increases  that become payable under this subsection
on or after January 1,  1999.   All  initial  increases  that
became  payable  under this subsection on or after January 1,
1999 and before the effective date  of  this  amendatory  Act
shall  be recalculated and the additional amount accruing for
that period, if any, shall be payable to the pensioner  in  a
lump sum.
    (e)  Notwithstanding  the  provisions  of subsection (a),
upon the first day of  the  month  following  (1)  the  first
anniversary  of the date of retirement, or (2) the attainment
of age 55, or (3) July 1, 1987, whichever occurs latest,  the
monthly  pension  of a police officer who retired on or after
January 1, 1977 and on or before January 1, 1986, and did not
receive an increase under subsection (a) before July 1, 1987,
shall be increased by 3% of the  originally  granted  monthly
pension for each full year that has elapsed since the pension
began,  and  by  an  additional  3% of the originally granted
pension in each January thereafter.  The  increases  provided
under  this  subsection are in lieu of the increases provided
in subsection (a).
    (f)  Notwithstanding  the  other   provisions   of   this
Section, beginning with increases granted on or after July 1,
1993,   the   second  and  all  subsequent  automatic  annual
increases granted under subsection (a), (b), (d), or  (e)  of
this  Section  shall  be  calculated  as  3% of the amount of
pension payable at the time of the  increase,  including  any
increases  previously granted under this Section, rather than
3% of the originally granted pension amount.  Section 1-103.1
does not apply to this subsection (f).
(Source: P.A. 87-1265.)

    (40 ILCS 5/3-112) (from Ch. 108 1/2, par. 3-112)
    Sec. 3-112.  Pension to survivors.
    (a)  Upon the death of a police  officer  entitled  to  a
pension  under  Section  3-111, the surviving spouse shall be
entitled to the pension to which the police officer was  then
entitled.   Upon  the  death of the surviving spouse, or upon
the remarriage of the surviving  spouse  if  that  remarriage
terminates  the  surviving spouse's eligibility under Section
3-121, the police officer's unmarried children who are  under
age  18  or  who  are dependent because of physical or mental
disability shall be entitled to equal shares of such pension.
If there is no eligible  surviving  spouse  and  no  eligible
child,  the  dependent parent or parents of the officer shall
be entitled to receive or  share  such  pension  until  their
death or marriage or remarriage after the death of the police
officer.
    (b)  Upon the death of a police officer while in service,
having  at  least 20 years of creditable service, or upon the
death of a police officer who retired from  service  with  at
least  20  years  of creditable service, whether death occurs
before or after attainment of age 50, the pension  earned  by
the  police  officer  as  of the date of death as provided in
Section 3-111 shall be paid to the survivors in the  sequence
provided in subsection (a) of this Section.
    (c)  Upon the death of a police officer while in service,
having  at  least  10  but  less  than 20 years of service, a
pension of 1/2 of the salary attached to the  rank  or  ranks
held  by  the officer for one year immediately prior to death
shall be payable to the survivors in the sequence provided in
subsection (a) of this Section.  If death occurs as a  result
of the performance of duty, the 10 year requirement shall not
apply and the pension to survivors shall be payable after any
period of service.
    (d)  Beginning  July  1,  1987, a minimum pension of $400
per month shall be paid to  all  surviving  spouses,  without
regard  to  the  fact  that  the  death of the police officer
occurred  prior  to  that  date.    If  the  minimum  pension
established in Section 3-113.1 is greater  than  the  minimum
provided  in  this  subsection,  the  Section 3-113.1 minimum
controls.
    (e)  The pension of the  surviving  spouse  of  a  police
officer  who  dies  (i)  on  or  after  January 1, 2001, (ii)
without having begun to receive either a  retirement  pension
payable  under  Section 3-111 or a disability pension payable
under Section 3-114.1,  3-114.2,  3-114.3,  or  3-114.6,  and
(iii)  as  a result of sickness, accident, or injury incurred
in or resulting from the performance of an act of duty  shall
not be less than 100% of the salary attached to the rank held
by  the  deceased  police officer on the last day of service,
notwithstanding  any  provision  in  this  Article   to   the
contrary.
(Source: P.A. 89-408, eff. 11-15-95.)

    (40 ILCS 5/3-113.1)
    Sec.   3-113.1.    Minimum   retirement,   survivor,  and
disability pensions.
    (a)  Beginning January 1, 1999,  the  minimum  retirement
pension  payable to a police officer with 20 or more years of
creditable service, the minimum  disability  pension  payable
under  Section  3-114.1, 3-114.2, or 3-114.3, or 3-114.6, and
the minimum surviving spouse's  pension  shall  be  $600  per
month,  without  regard  to whether the police officer was in
service on or after the effective date of this amendatory Act
of the 91st General Assembly.
    In the case of a pensioner whose pension began before the
effective date of this  amendatory  Act  and  is  subject  to
increase  under  this  subsection (a), the pensioner shall be
entitled to a lump sum payment of the amount of that increase
accruing from January 1, 1999 (or the date the pension began,
if later) to the effective date of this amendatory Act.
    (b)  Beginning January 1, 2000,  the  minimum  retirement
pension  payable to a police officer with 20 or more years of
creditable service, the minimum  disability  pension  payable
under  Section  3-114.1, 3-114.2, or 3-114.3, or 3-114.6, and
the minimum surviving spouse's  pension  shall  be  $800  per
month,  without  regard  to whether the police officer was in
service on or after the effective date of this amendatory Act
of the 91st General Assembly.
    (c)  Beginning January 1, 2001,  the  minimum  retirement
pension  payable to a police officer with 20 or more years of
creditable service, the minimum  disability  pension  payable
under  Section  3-114.1, 3-114.2, or 3-114.3, or 3-114.6, and
the minimum surviving spouse's pension  shall  be  $1000  per
month,  without  regard  to whether the police officer was in
service on or after the effective date of this amendatory Act
of the 91st General Assembly.
    (d)  This  Section  does  not  grant  a  pension  to  any
surviving spouse who is not otherwise eligible to  receive  a
pension under this Article.
    (e)  No survivor benefits are payable to a participant in
the self-managed plan.
(Source: P.A. 91-466, eff. 8-6-99.)

    (40 ILCS 5/3-114.1) (from Ch. 108 1/2, par. 3-114.1)
    Sec. 3-114.1.  Disability pension - Line of duty.
    (a)  If  a  police  officer  as  the  result of sickness,
accident  or  injury  incurred  in  or  resulting  from   the
performance  of  an act of duty, is found to be physically or
mentally disabled for service in the police department, so as
to render necessary his or her suspension or retirement  from
the police service, the police officer shall be entitled to a
disability  retirement  pension  equal to the greatest of (1)
65% of the salary attached to the rank on  the  police  force
held  by  the  officer  at  the date of suspension of duty or
retirement,  (2)  the  retirement  pension  that  the  police
officer would be eligible to receive if  he  or  she  retired
(but  not  including  any  automatic  annual increase in that
retirement  pension),  or  (3)  the  pension  provided  under
subsection (d), if applicable.
    A police officer shall be considered "on duty", while  on
any assignment approved by the chief of the police department
of  the municipality he or she serves, whether the assignment
is within or outside the municipality.
    (b)  If a police officer on disability pension dies while
still disabled, the disability pension shall continue  to  be
paid  to  his  or  her  survivors in the sequence provided in
Section 3-112.
    (c)  From and after July 1,  1987,  any  pension  payable
under  this Section shall be at least $400 per month, without
regard to the fact that the disability or death of the police
officer occurred prior to that date.  If the minimum  pension
established  in  Section  3-113.1 is greater than the minimum
provided  in  this  Section,  the  Section  3-113.1   minimum
controls.
    (d)  A  disabled  police  officer  who (1) is receiving a
pension under this Section on  the  effective  date  of  this
amendatory  Act  of the 91st General Assembly, (2) files with
the Fund, within  30  days  after  that  effective  date  and
annually  thereafter  while  the  pension  remains payable, a
written application for  the  benefits  of  this  subsection,
including  an  affidavit  stating  that the applicant has not
earned any income from gainful  employment  during  the  most
recently  concluded  tax  year  and a copy of his or her most
recent Illinois income tax return, (3) has service credit  in
the  Fund  for  at  least 7 years of active duty, and (4) has
been receiving the pension under this Section  for  a  period
which,  when  added  to the officer's total service credit in
the Fund, equals at least 20  years,  shall  be  eligible  to
receive  an  annual  noncompounded  increase  in  his  or her
pension under this Section,  equal  to  3%  of  the  original
pension.
    The  Fund  may  take  appropriate  steps  to  verify  the
applicant's  disability  and  earnings  status,  and for this
purpose  may  request  from  the  Department  of  Revenue   a
certified  copy of the applicant's Illinois income tax return
for any year for  which  a  benefit  under  this  Section  is
payable or has been paid.
    The  annual  increase shall accrue on each anniversary of
the initial pension payment date, for so long as the  pension
remains  payable  to  the  disabled  police  officer  and the
required annual application is made, except that  the  annual
increases  under  this subsection shall cease if the disabled
police officer earns income from gainful employment.   Within
60  days  after  accepting  an initial application under this
subsection,  the  Fund  shall  pay  to  the  disabled  police
officer,  in  a  lump  sum  without  interest,  the   amounts
resulting   from  the  annual  increases  that  have  accrued
retroactively.
    This subsection is  not  limited  to  persons  in  active
service  on  or after its effective date, but it applies only
to a pension that is payable under this Section to a disabled
police officer (rather than a survivor).  Upon the  death  of
the  disabled  police officer, the annuity payable under this
Section to his or her  survivors  shall  include  any  annual
increases  previously  received,  but no additional increases
shall accrue under this subsection.
(Source: P.A. 85-941.)

    (40 ILCS 5/3-114.2) (from Ch. 108 1/2, par. 3-114.2)
    Sec. 3-114.2.  Disability  pension  -  Not  on  duty.   A
police  officer who becomes disabled as a result of any cause
other than the performance of an act  of  duty,  and  who  is
found  to  be physically or mentally disabled so as to render
necessary his or her suspension  or  retirement  from  police
service  in  the  police  department,  shall be entitled to a
disability pension of 50%  of  the  salary  attached  to  the
officer's  rank on the police force at the date of suspension
of duty or retirement.
    If a police officer  on  disability  pension  dies  while
still  disabled,  the disability pension shall continue to be
paid to the officer's survivors in the sequence  provided  in
Section 3-112.
    From  and  after  July 1, 1987, any pension payable under
this Section shall be at least $400 per month, without regard
to the fact that  the  disability  or  death  of  the  police
officer  occurred prior to that date.  If the minimum pension
established in Section 3-113.1 is greater  than  the  minimum
provided   in  this  Section,  the  Section  3-113.1  minimum
controls.
(Source: P.A. 85-941.)

    (40 ILCS 5/3-114.3) (from Ch. 108 1/2, par. 3-114.3)
    Sec.  3-114.3.   Heart  attack  or  stroke  suffered   in
performance  of  duties.    Any  police officer who suffers a
heart attack or stroke as a result  of  the  performance  and
discharge  of  police duty shall be considered as having been
injured in the performance of an act of  duty  and  shall  be
eligible  for  the  benefits  provided under this Article for
police officers injured in the performance of an act of  duty
or, if applicable, the benefits provided in Section 3-114.6.
(Source: P.A. 90-766, eff. 8-14-98.)

    (40 ILCS 5/3-114.6)
    Sec. 3-114.6.  Occupational disease disability pension.
    (a)  This Section applies only to police officers who are
employed  by  a  municipality with a combined police and fire
department  and  who  have  regular  firefighting  duties  in
addition to their law enforcement duties.
    (b)  The General Assembly finds that service in a  police
department   that   also  has  firefighting  duties  requires
officers to perform unusual tasks  in  times  of  stress  and
danger; that officers are subject to exposure to extreme heat
or  extreme  cold  in  certain seasons while performing their
duties; that they are required to work in the  midst  of  and
are subject to heavy smoke fumes and carcinogenic, poisonous,
toxic,   or   chemical  gases  from  fires;  and  that  these
conditions exist and  arise  out  of  or  in  the  course  of
employment.
    (c)  An active officer with 5 or more years of creditable
service  who  is  found  to  be  unable to perform his or her
duties in the department by reason of heart disease,  stroke,
tuberculosis,  or  any  disease  of  the lungs or respiratory
tract, resulting from service as an officer, is  entitled  to
an  occupational disease disability pension during any period
of such disability for which  he  or  she  has  no  right  to
receive salary.
    An  active  officer  who has completed 5 or more years of
service and is unable to perform his or  her  duties  in  the
department by reason of a disabling cancer, which develops or
manifests  itself during a period while the officer is in the
service  of  the  department,  is  entitled  to  receive   an
occupational  disease disability benefit during any period of
such disability for which he or she does not have a right  to
receive  salary.   In  order  to  receive  this  occupational
disease  disability benefit, (i) the cancer must be of a type
that may be caused by exposure to heat, radiation, or a known
carcinogen  as  defined  by  the  International  Agency   for
Research   on  Cancer  and  (ii)  the  cancer  must  (and  is
rebuttably presumed to) arise as a result of  service  as  an
officer.
    An   officer  who,  after  the  effective  date  of  this
amendatory Act of 1998, enters  the  service  of  a  combined
police  and  fire  department  and  has  regular firefighting
duties shall be examined by one or more practicing physicians
appointed  by  the  board.   If  the  examination   discloses
impairment  of the heart, lungs, or respiratory tract, or the
existence of cancer, the officer shall not be entitled to  an
occupational  disease  disability  pension under this Section
unless and until a subsequent  examination  reveals  no  such
impairment or cancer.
    The  occupational  disease  disability  pension  shall be
equal to the greater of 65% of the  salary  attached  to  the
rank  held  by  the officer at the time of his or her removal
from  the  municipality's  department  payroll  or  (2)   the
retirement  pension that the police officer would be eligible
to receive if he  or  she  retired  (but  not  including  any
automatic annual increase in that retirement pension).
    The occupational disease disability pension is payable to
the  officer  during  the  period  of the disability.  If the
disability ceases  before  the  death  of  the  officer,  the
disability  pension  payable  under  this  Section shall also
cease and the officer thereafter shall receive  such  pension
benefits  as are provided in accordance with other provisions
of this Article.
    If an officer dies while still disabled and  receiving  a
disability pension under this Section, the disability pension
shall  continue  to be paid to the officer's survivors in the
sequence provided in Section 3-112.
(Source: P.A. 90-766, eff. 8-14-98.)

    (40 ILCS 5/3-120) (from Ch. 108 1/2, par. 3-120)
    Sec. 3-120.  Marriage after retirement.
    (a)  If  a   police   officer   marries   subsequent   to
retirement  on  any  pension  under this Article other than a
pension established  under  Section  3-109.3,  the  surviving
spouse  and  the  children  of  such  surviving  spouse shall
receive no pension on the death of  the  officer,  except  as
provided in subsection (b).
    (b)  Notwithstanding  Section  1-103.1 of this Code, this
Section shall not be deemed to disqualify  from  receiving  a
survivor's  pension  the surviving spouse and children of any
police officer who (i) retired from service in 1973,  married
the  surviving  spouse during 1974, and died in 1988, or (ii)
retired  on  disability  in  October  of  1982,  married  the
surviving spouse during 1991, and died in 1992.  In the  case
of  a  person  who  becomes eligible for a benefit under this
subsection (b), the benefit shall begin to accrue on July  1,
1990  or  July  1  of the year following the police officer's
death, whichever is later.
(Source: P.A. 87-794; 87-1265.)

    (40 ILCS 5/3-124.1) (from Ch. 108 1/2, par. 3-124.1)
    Sec. 3-124.1.  Re-entry into active service.  If a police
officer who is  receiving  pension  payments  other  than  as
provided in Section 3-109.3 re-enters active service, pension
payment  shall  be  suspended  while he or she is in service.
When he or she  again  retires,  pension  payments  shall  be
resumed.   If  the  police  officer  remains in service after
re-entry for a period of less than 5 years, the pension shall
be the same as  upon  first  retirement.   If  the  officer's
service  after  re-entry  is at least 5 years and the officer
makes  the  required  contributions  during  the  period   of
re-entry,  his  or  her pension shall be recomputed by taking
into account the additional period of service and salary.
(Source: P.A. 83-1440.)

    (40 ILCS 5/3-125.1) (from Ch. 108 1/2, par. 3-125.1)
    Sec. 3-125.1.  Contributions by  police  officers.   Each
police  officer  shall  contribute  to  the  pension fund the
following percentages  of  salary  for  the  periods  stated:
Beginning July 1, 1909 and prior to July 23, 1943, 1% (except
that prior to July 1, 1921 not more than one dollar per month
shall be deducted, and except that beginning July 1, 1921 and
prior  to  July  1,  1927 not more than $2 per month shall be
deducted); beginning July 23, 1943  and  prior  to  July  20,
1949, 3%; beginning July 20, 1949 and prior to July 17, 1959,
5%;  beginning  July  17, 1959 and prior to July 1, 1971, 7%;
beginning July 1, 1971 and prior to July  1,  1975,  7  1/2%;
beginning  July 1, 1975 and prior to January 1, 1987, 8 1/2%;
and beginning January 1, 1987 and prior to January  1,  2001,
9%;  and  beginning January 1, 2001, 9.91%.   Such sums shall
be  paid  or  deducted  monthly.      Contribution   to   the
self-managed plan shall be no less than 10% of salary.
    "Salary"  means  the  annual salary, including longevity,
attached to the police officer's rank, as established by  the
municipality's   appropriation   ordinance,   including   any
compensation  for overtime which is included in the salary so
established, but excluding any "overtime pay", "holiday pay",
"bonus pay", "merit pay",  or  any  other  cash  benefit  not
included in the salary so established.
(Source: P.A. 84-1472.)

    (40 ILCS 5/3-127) (from Ch. 108 1/2, par. 3-127)
    Sec.  3-127.  Reserves.  The  board  shall  establish and
maintain a reserve to insure the payment of  all  obligations
incurred  under  this  Article excluding retirement annuities
established  under  Section  3-109.3.   The  reserve  to   be
accumulated  shall  be equal to the estimated total actuarial
requirements of the fund.
    If a pension fund has a reserve of less than the  accrued
liabilities  of  the  fund, the board of the pension fund, in
making its annual report to the  city  council  or  board  of
trustees  of  the  municipality,  shall designate the amount,
calculated as a level percentage of payroll, needed  annually
to insure the accumulation of the reserve to the level of the
fund's  accrued  liabilities  over  a period of 40 years from
July 1, 1993 for pension funds then in operation, or from the
date  of  establishment  in  the  case  of  a  fund   created
thereafter,  so  that the necessary reserves will be attained
over such a period.
(Source: P.A. 87-1265.)

    Section 90.  The State Mandates Act is amended by  adding
Section 8.24 as follows:
    (30 ILCS 805/8.24 new)
    Sec.  8.24.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 91st General Assembly.

    Section  99.  Effective date.  This Act takes effect upon
becoming law.

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