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92nd General Assembly

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Public Act 92-0424

HB2367 Enrolled                                LRB9205287EGfg

    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 7-132, 7-139, 7-146, 7-151,  7-152,  7-166,
7-172, 15-148, and 15-154 as follows:

    (40 ILCS 5/7-132) (from Ch. 108 1/2, par. 7-132)
    Sec.    7-132.  Municipalities,   instrumentalities   and
participating instrumentalities included and effective dates.

(A)  Municipalities and their instrumentalities.
    (a)  The  following  described  municipalities,  but  not
including any with more than 1,000,000 inhabitants,  and  the
instrumentalities  thereof,  shall  be included within and be
subject to this Article beginning upon  the  effective  dates
specified by the Board:
         (1)  Except    as    to   the   municipalities   and
    instrumentalities  thereof  specifically  excluded  under
    this Article, every  county  shall  be  subject  to  this
    Article,  and all cities, villages and incorporated towns
    having a population in excess  of  5,000  inhabitants  as
    determined  by the last preceding decennial or subsequent
    federal  census,  shall  be  subject  to   this   Article
    following  publication of the census by the Bureau of the
    Census.  Within 90 days after publication of the  census,
    the  Board  shall notify any municipality that has become
    subject to this Article as a result of that  census,  and
    shall provide information to the corporate authorities of
    the  municipality  explaining the duties and consequences
    of participation.  The notification shall also include  a
    proposed   date   upon   which   participation   by   the
    municipality will commence.
         However,  for any city, village or incorporated town
    that attains a population over  5,000  inhabitants  after
    having   provided   social   security  coverage  for  its
    employees  under  the  Social  Security   Enabling   Act,
    participation  under  this Article shall not be mandatory
    but may be elected in accordance with subparagraph (3) or
    (4) of this paragraph (a), whichever is applicable.
         (2)  School districts, other than those specifically
    excluded under this Article, shall  be  subject  to  this
    Article,  without election, with respect to all employees
    thereof.
         (3)  Towns  and  all  other   bodies   politic   and
    corporate  which are formed by vote of, or are subject to
    control by, the electors in  towns  and  are  located  in
    towns  which  are not participating municipalities on the
    effective date of this Act, may become  subject  to  this
    Article by election pursuant to Section 7-132.1.
         (4)  Any   other  municipality  (together  with  its
    instrumentalities),   other   than   those   specifically
    excluded  from  participation  and  those  described   in
    paragraph  (3)  above, may elect to be included either by
    referendum under Section 7-134 or by the  adoption  of  a
    resolution or ordinance by its governing body.  A copy of
    such  resolution  or  ordinance  duly  authenticated  and
    certified  by  the  clerk  of  the  municipality or other
    appropriate  official  of  its   governing   body   shall
    constitute  the  required  notice  to  the  board of such
    action.
    (b)  A municipality that is about to begin  participation
shall submit to the Board an application to participate, in a
form acceptable to the Board, not later than 90 days prior to
the  proposed  effective  date  of  participation.  The Board
shall act upon the application within  90  days,  and  if  it
finds   that  the  application  is  in  conformity  with  its
requirements  and   the   requirements   of   this   Article,
participation  by  the  applicant  shall  commence  on a date
acceptable to the municipality and specified  by  the  Board,
but  in  no  event  more  than  one  year  from  the  date of
application.
    (c)  A participating municipality which succeeds  to  the
functions  of a participating municipality which is dissolved
or terminates its existence shall assume and  be  transferred
the  net accumulation balance in the municipality reserve and
the municipality account receivable balance of the terminated
municipality.
    (d)  In the case  of  a  Veterans  Assistance  Commission
whose  employees were being treated by the Fund on January 1,
1990 as employees of the county served by the Commission, the
Fund may continue to treat  the  employees  of  the  Veterans
Assistance Commission as county employees for the purposes of
this  Article,  unless the Commission becomes a participating
instrumentality in accordance with  subsection  (B)  of  this
Section.

(B)  Participating instrumentalities.
    (a)  The  participating  instrumentalities  designated in
paragraph (b) of this subsection shall be included within and
be subject to this Article if:
         (1)  an  application  to  participate,  in  a   form
    acceptable  to the Board and adopted by a two-thirds vote
    of the governing body, is  presented  to  the  Board  not
    later  than 90 days prior to the proposed effective date;
    and
         (2)  the Board finds  that  the  application  is  in
    conformity  with its requirements, that the applicant has
    reasonable expectation to continue as a political  entity
    for a period of at least 10 years and has the prospective
    financial   capacity  to  meet  its  current  and  future
    obligations to the Fund, and that the actuarial soundness
    of the Fund may be reasonably expected to  be  unimpaired
    by approval of participation by the applicant.
    The  Board  shall  notify  the  applicant of its findings
within 90 days after receiving the application,  and  if  the
Board   approves   the   application,  participation  by  the
applicant shall commence on the effective date  specified  by
the Board.
    (b)  The  following  participating  instrumentalities, so
long as they meet the requirements of Section 7-108  and  the
area  served  by  them  or  within  their jurisdiction is not
located entirely within a municipality having more  than  one
million inhabitants, may be included hereunder:
         i.  Township School District Trustees.
         ii.  Multiple   County   and   Consolidated   Health
    Departments  created  under Division 5-25 of the Counties
    Code or its predecessor law.
         iii.  Public Building Commissions created under  the
    Public  Building  Commission Act, and located in counties
    of less than 1,000,000 inhabitants.
         iv.  A  multitype,   consolidated   or   cooperative
    library  system created under the Illinois Library System
    Act.  Any  library  system  created  under  the  Illinois
    Library System Act that has one or more predecessors that
    participated in the Fund may participate in the Fund upon
    application.   The  Board  shall establish procedures for
    implementing the transfer of rights and obligations  from
    the predecessor system to the successor system.
         v.  Regional   Planning  Commissions  created  under
    Division 5-14 of the Counties  Code  or  its  predecessor
    law.
         vi.  Local  Public Housing Authorities created under
    the Housing Authorities Act, located in counties of  less
    than 1,000,000 inhabitants.
         vii.  Illinois Municipal League.
         viii.  Northeastern   Illinois   Metropolitan   Area
    Planning Commission.
         ix.  Southwestern    Illinois    Metropolitan   Area
    Planning Commission.
         x.  Illinois Association of Park Districts.
         xi.  Illinois Supervisors, County Commissioners  and
    Superintendents of Highways Association.
         xii.  Tri-City Regional Port District.
         xiii.  An     association,     or     not-for-profit
    corporation,  membership  in  which  is  authorized under
    Section 85-15 of the Township Code.
         xiv.  Drainage   Districts   operating   under   the
    Illinois Drainage Code.
         xv.  Local mass transit districts created under  the
    Local Mass Transit District Act.
         xvi.  Soil  and water conservation districts created
    under the Soil and Water Conservation Districts Law.
         xvii.  Commissions created to provide  water  supply
    or  sewer services or both under Division 135 or Division
    136 of Article 11 of the Illinois Municipal Code.
         xviii.  Public water  districts  created  under  the
    Public Water District Act.
         xix.  Veterans  Assistance  Commissions  established
    under  Section  9 of the Military Veterans Assistance Act
    that serve  counties  with  a  population  of  less  than
    1,000,000.
         xx.  The  governing  body of an entity, other than a
    vocational  education  cooperative,  created   under   an
    intergovernmental   cooperative   agreement   established
    between    participating    municipalities    under   the
    Intergovernmental Cooperation Act, which by the terms  of
    the  agreement  is the employer of the persons performing
    services under the agreement under the usual  common  law
    rules  determining  the  employer-employee  relationship.
    The   governing   body   of   such  an  intergovernmental
    cooperative entity established prior to July 1, 1988  may
    make  participation  retroactive to the effective date of
    the  agreement  and,  if  so,  the  effective   date   of
    participation  shall be the date the required application
    is filed with the fund.  If any such entity is unable  to
    pay the required employer contributions to the fund, then
    the  participating  municipalities  shall make payment of
    the required contributions  and  the  payments  shall  be
    allocated  as  provided  in  the  agreement or, if not so
    provided, equally among them.
         xxi.  The Illinois Municipal Electric Agency.
         xxii.  The Waukegan Port District.
         xxiii.  The Fox Waterway Agency  created  under  the
    Fox Waterway Agency Act.
         xxiv.  The Illinois Municipal Gas Agency.
         xxv.  The Kaskaskia Regional Port District.
         xxvi.  The    Southwestern    Illinois   Development
    Authority.
    (c)  The governing  boards  of  special  education  joint
agreements  created under Section 10-22.31 of the School Code
without designation of an administrative  district  shall  be
included   within   and   be   subject  to  this  Article  as
participating  instrumentalities  when  the  joint  agreement
becomes effective.  However, the governing board of any  such
special  education joint agreement in effect before September
5, 1975 shall not be subject to this Article unless the joint
agreement is modified by the school districts to provide that
the governing board is subject to  this  Article,  except  as
otherwise provided by this Section.
    The  governing board of the Special Education District of
Lake County  shall  become  subject  to  this  Article  as  a
participating    instrumentality    on    July    1,    1997.
Notwithstanding  subdivision  (a)1  of  Section 7-139, on the
effective date of participation, employees of  the  governing
board  of the Special Education District of Lake County shall
receive creditable service for their prior service with  that
employer,  up  to  a maximum of 5 years, without any employee
contribution.  Employees may establish creditable service for
the remainder of their prior service with that  employer,  if
any,   by   applying   in  writing  and  paying  an  employee
contribution in an amount determined by the  Fund,  based  on
the  employee  contribution  rates  in  effect at the time of
application for the creditable  service  and  the  employee's
salary  rate  on the effective date of participation for that
employer, plus interest at the effective rate from  the  date
of the prior service to the date of payment.  Application for
this creditable service must be made before July 1, 1998; the
payment  may  be made at any time while the employee is still
in service.  The employer may  elect  to  make  the  required
contribution on behalf of the employee.
    The   governing   board  of  a  special  education  joint
agreement created under Section 10-22.31 of the  School  Code
for  which an administrative district has been designated, if
there are employees of the cooperative educational entity who
are not employees of the administrative district,  may  elect
to  participate  in  the  Fund  and  be  included within this
Article as a participating instrumentality, subject  to  such
application procedures and rules as the Board may prescribe.
    The Boards of Control of cooperative or joint educational
programs  or  projects created and administered under Section
3-15.14 of the School Code, whether or not the Boards  act as
their own administrative district, shall be  included  within
and   be   subject   to   this   Article   as   participating
instrumentalities   when   the   agreement  establishing  the
cooperative or joint educational program or  project  becomes
effective.
    The   governing   board  of  a  special  education  joint
agreement entered into after  June  30,  1984  and  prior  to
September  17,  1985 which provides for representation on the
governing board by less than all the participating  districts
shall  be  included  within  and subject to this Article as a
participating instrumentality.  Such participation  shall  be
effective   as  of  the  date  the  joint  agreement  becomes
effective.
    The  governing  boards  of  educational  service  centers
established under Section 2-3.62 of the School Code shall  be
included  within and subject to this Article as participating
instrumentalities.   The  governing  boards   of   vocational
education    cooperative   agreements   created   under   the
Intergovernmental Cooperation Act and approved by  the  State
Board of Education shall be included within and be subject to
this Article as participating instrumentalities.  If any such
governing  boards  or boards of control are unable to pay the
required employer contributions to the fund, then the  school
districts  served  by  such  boards  shall  make  payment  of
required  contributions  as  provided  in Section 7-172.  The
payments  shall  be  allocated  among  the   several   school
districts  in proportion to the number of students in average
daily attendance for the  last  full  school  year  for  each
district  in  relation  to  the  total  number of students in
average attendance for such period for all districts served.
If such educational  service  centers,  vocational  education
cooperatives  or cooperative or joint educational programs or
projects created and administered under  Section  3-15.14  of
the  School  Code  are  dissolved, the assets and obligations
shall  be  distributed  among  the  districts  in  the   same
proportions unless otherwise provided.
    (d)  The  governing  boards  of  special recreation joint
agreements created under Section 8-10b of the  Park  District
Code,  operating  without  designation  of  an administrative
district  or  an  administrative  municipality  appointed  to
administer the program operating under the authority of  such
joint  agreement  shall  be included within and be subject to
this Article  as  participating  instrumentalities  when  the
joint  agreement  becomes  effective.  However, the governing
board of any  such  special  recreation  joint  agreement  in
effect  before  January  1, 1980 shall not be subject to this
Article unless  the  joint  agreement  is  modified,  by  the
districts   and  municipalities  which  are  parties  to  the
agreement, to provide that the governing board is subject  to
this Article.
    If   the   Board   returns   any  employer  and  employee
contributions to any  employer  which  erroneously  submitted
such  contributions  on  behalf of a special recreation joint
agreement, the Board shall include interest computed from the
end of each year to the date of payment, not  compounded,  at
the rate of 7% per annum.
    (e)  Each  multi-township  assessment district, the board
of trustees of which has adopted this  Article  by  ordinance
prior   to   April   1,   1982,   shall  be  a  participating
instrumentality included within and subject to  this  Article
effective  December 1, 1981. The contributions required under
Section 7-172 shall be included in the budget prepared  under
and allocated in accordance with Section 2-30 of the Property
Tax Code.
    (f)  Beginning   January   1,   1992,   each  prospective
participating municipality or  participating  instrumentality
shall  pay  to the Fund the cost, as determined by the Board,
of a study prepared by the Fund or its actuary, detailing the
prospective costs of participation in the Fund to be expected
by the municipality or instrumentality.
(Source: P.A. 89-162, eff. 7-19-95; 90-511, eff. 8-22-97.)

    (40 ILCS 5/7-139) (from Ch. 108 1/2, par. 7-139)
    Sec. 7-139.  Credits and creditable service to employees.
    (a)  Each participating employee shall be granted credits
and creditable  service,  for  purposes  of  determining  the
amount of any annuity or benefit to which he or a beneficiary
is entitled, as follows:
         1.  For  prior  service: Each participating employee
    who is an employee of  a  participating  municipality  or
    participating instrumentality on the effective date shall
    be  granted  creditable  service,  but  no  credits under
    paragraph 2 of this subsection (a), for periods of  prior
    service  for which credit has not been received under any
    other pension fund or retirement system established under
    this Code, as follows:
         If the  effective  date  of  participation  for  the
    participating      municipality      or     participating
    instrumentality  is  on  or  before  January   1,   1998,
    creditable service shall be granted for the entire period
    of  prior service with that employer without any employee
    contribution.
         If the  effective  date  of  participation  for  the
    participating      municipality      or     participating
    instrumentality is  after  January  1,  1998,  creditable
    service  shall  be granted for the last 20% of the period
    of prior service with that employer, but no more  than  5
    years,    without    any    employee   contribution.    A
    participating employee may establish  creditable  service
    for  the  remainder  of  the period of prior service with
    that  employer  by  making  an  application  in  writing,
    accompanied by payment of an employee contribution in  an
    amount  determined  by  the  Fund,  based on the employee
    contribution rates in effect at the time  of  application
    for the creditable service and the employee's salary rate
    on the effective date of participation for that employer,
    plus  interest at the effective rate from the date of the
    prior service to the date of  payment.   Application  for
    this creditable service may be made at any time while the
    employee is still in service.
         Any  person  who has withdrawn from the service of a
    participating     municipality      or      participating
    instrumentality prior to the effective date, who reenters
    the  service  of  the  same municipality or participating
    instrumentality after the effective date  and  becomes  a
    participating  employee is entitled to creditable service
    for  prior  service  as  otherwise   provided   in   this
    subdivision  (a)(1)  only if he or she renders 2 years of
    service as a participating employee after  the  effective
    date.  Application for such service must be made while in
    a  participating  status.   The salary rate to be used in
    the calculation of the required employee contribution, if
    any, shall be the employee's salary rate at the  time  of
    first  reentering  service  with  the  employer after the
    employer's effective date of participation.
         2.  For current service, each participating employee
    shall be credited with:
              a.  Additional credits of amounts equal to each
         payment of additional  contributions  received  from
         him   under  Section  7-173,  as  of  the  date  the
         corresponding payment of earnings is payable to him.
              b.  Normal credits of  amounts  equal  to  each
         payment  of  normal contributions received from him,
         as of the date the corresponding payment of earnings
         is payable to him, and normal contributions made for
         the purpose  of  establishing  out-of-state  service
         credits  as permitted under the conditions set forth
         in paragraph 6 of this subsection (a).
              c.  Municipality credits in an amount equal  to
         1.4   times   the   normal   credits,  except  those
         established by out-of-state service credits,  as  of
         the  date  of  computation  of  any benefit if these
         credits would increase the benefit.
              d.  Survivor credits equal to each  payment  of
         survivor    contributions    received    from    the
         participating   employee   as   of   the   date  the
         corresponding payment of earnings  is  payable,  and
         survivor  contributions  made  for  the  purpose  of
         establishing out-of-state service credits.
         3.  For periods of temporary and total and permanent
    disability  benefits,  each employee receiving disability
    benefits shall be  granted  creditable  service  for  the
    period  during  which  disability  benefits  are payable.
    Normal and survivor  credits,  based  upon  the  rate  of
    earnings  applied  for disability benefits, shall also be
    granted if such credits would result in a higher  benefit
    to any such employee or his beneficiary.
         4.  For  authorized leave of absence without pay:  A
    participating  employee  shall  be  granted  credits  and
    creditable service for periods  of  authorized  leave  of
    absence without pay under the following conditions:
              a.  An  application  for credits and creditable
         service is submitted to the board while the employee
         is in a status of active employment,  and  within  2
         years  after  termination  of  the  leave of absence
         period for which credits and creditable service  are
         sought.
              b.  Not   more   than  12  complete  months  of
         creditable service for authorized leave  of  absence
         without   pay  shall  be  counted  for  purposes  of
         determining any benefits payable under this Article.
              c.  Credits and  creditable  service  shall  be
         granted  for  leave of absence only if such leave is
         approved by the governing body of the  municipality,
         including  approval of the estimated cost thereof to
         the municipality as  determined  by  the  fund,  and
         employee   contributions,   plus   interest  at  the
         effective rate applicable for each year from the end
         of the period of leave to date of payment, have been
         paid to the fund in accordance with  Section  7-173.
         The   contributions   shall  be  computed  upon  the
         assumption earnings continued during the  period  of
         leave at the rate in effect when the leave began.
              d.  Benefits  under  the provisions of Sections
         7-141, 7-146, 7-150 and 7-163 shall  become  payable
         to  employees  on  authorized  leave  of absence, or
         their designated beneficiary, only if such leave  of
         absence is creditable hereunder, and if the employee
         has  at  least  one year of creditable service other
         than the service granted for leave of absence.   Any
         employee  contributions due may be deducted from any
         benefits payable.
              e.  No credits or creditable service  shall  be
         allowed  for leave of absence without pay during any
         period of prior service.
         5.  For military service: The governing  body  of  a
    municipality  or  participating instrumentality may elect
    to allow creditable service  to  participating  employees
    who  leave  their employment to serve in the armed forces
    of the United States for all  periods  of  such  service,
    provided  that  the  person  returns to active employment
    within 90 days after completion of full time active duty,
    but no creditable service shall be  allowed  such  person
    for  any  period that can be used in the computation of a
    pension or any other pay or benefit, other than  pay  for
    active  duty,  for  service  in  any  branch of the armed
    forces  of  the  United  States.   If  necessary  to  the
    computation of any benefit,  the  board  shall  establish
    municipality  credits  for  participating employees under
    this  paragraph  on  the  assumption  that  the  employee
    received earnings at the rate received  at  the  time  he
    left  the  employment  to  enter  the  armed  forces.   A
    participating  employee  in the armed forces shall not be
    considered an employee during such period of service  and
    no  additional  death  and  no  disability  benefits  are
    payable for death or disability during such period.
         Any  participating  employee who left his employment
    with a municipality or participating  instrumentality  to
    serve  in  the  armed forces of the United States and who
    again became a  participating  employee  within  90  days
    after completion of full time active duty by entering the
    service  of  a  different  municipality  or participating
    instrumentality, which has elected  to  allow  creditable
    service   for  periods  of  military  service  under  the
    preceding paragraph, shall  also  be  allowed  creditable
    service  for  his  period of military service on the same
    terms that would apply if he had  been  employed,  before
    entering   military   service,  by  the  municipality  or
    instrumentality which employed  him  after  he  left  the
    military  service  and  the  employer  costs  arising  in
    relation  to  such  grant  of creditable service shall be
    charged   to   and   paid   by   that   municipality   or
    instrumentality.
         Notwithstanding  the  foregoing,  any  participating
    employee shall  be  entitled  to  creditable  service  as
    required  by  any  federal  law relating to re-employment
    rights of persons who served in the United  States  Armed
    Services.   Such creditable service shall be granted upon
    payment by the member of an amount equal to the  employee
    contributions  which  would  have  been  required had the
    employee  continued  in  service  at  the  same  rate  of
    earnings during the military leave period, plus  interest
    at the effective rate.
         5.1.  In   addition   to   any   creditable  service
    established under paragraph 5  of  this  subsection  (a),
    creditable  service may be granted for up to 24 months of
    service in the armed forces of the United States.
         In order to receive creditable service for  military
    service   under   this  paragraph  5.1,  a  participating
    employee must (1)  apply  to  the  Fund  in  writing  and
    provide   evidence   of  the  military  service  that  is
    satisfactory  to  the  Board;  (2)  obtain  the   written
    approval   of   the   current   employer;  and  (3)  make
    contributions to the  Fund  equal  to  (i)  the  employee
    contributions  that  would  have  been  required  had the
    service been rendered as a member, plus  (ii)  an  amount
    determined  by  the  board  to be equal to the employer's
    normal cost of the benefits  accrued  for  that  military
    service,  plus  (iii) interest on items (i) and (ii) from
    the date of first membership in the Fund to the  date  of
    payment.   If  payment  is made during the 6-month period
    that begins 3 months after the  effective  date  of  this
    amendatory Act of 1997, the required interest shall be at
    the   rate   of   2.5%  per  year,  compounded  annually;
    otherwise, the required interest shall be  calculated  at
    the regular interest rate.
         6.  For  out-of-state  service:  Creditable  service
    shall  be granted for service rendered to an out-of-state
    local governmental body under the  following  conditions:
    The   employee   had  participated  and  has  irrevocably
    forfeited all rights  to  benefits  in  the  out-of-state
    public  employees  pension  system; the governing body of
    his   participating   municipality   or   instrumentality
    authorizes the employee to establish  such  service;  the
    employee   has   2   years   current  service  with  this
    municipality  or   participating   instrumentality;   the
    employee makes a payment of contributions, which shall be
    computed  at  8% (normal) plus 2% (survivor) times length
    of service purchased times the average rate  of  earnings
    for the first 2 years of service with the municipality or
    participating   instrumentality   whose   governing  body
    authorizes the service established plus interest  at  the
    effective  rate on the date such credits are established,
    payable from the date the employee completes the required
    2 years of current service to date  of  payment.   In  no
    case  shall more than 120 months of creditable service be
    granted under this provision.
         7.  For retroactive service:  Any employee who could
    have  but  did  not  elect  to  become  a   participating
    employee,  or  who  should have been a participant in the
    Municipal  Public  Utilities  Annuity  and  Benefit  Fund
    before that fund was superseded, may  receive  creditable
    service  for  the  period  of  service  not  to exceed 50
    months; however, a current or former elected or appointed
    official of a  participating  municipality  county  board
    member  may  establish  credit under this paragraph 7 for
    more than 50 months of service as  an  official  of  that
    municipality,  a member of the county board if the excess
    over 50 months is approved by resolution of the governing
    body of the affected municipality county board filed with
    the Fund before January 1, 2002 1999.
         Any employee who is a participating employee  on  or
    after  September  24,  1981  and  who  was  excluded from
    participation by the age restrictions removed  by  Public
    Act 82-596 may receive creditable service for the period,
    on  or  after  January  1,  1979,  excluded  by  the  age
    restriction  and,  in  addition, if the governing body of
    the   participating   municipality    or    participating
    instrumentality  elects  to  allow creditable service for
    all employees excluded by the age  restriction  prior  to
    January  1,  1979, for service during the period prior to
    that date excluded by the age restriction.  Any  employee
    who   was   excluded   from   participation  by  the  age
    restriction removed by Public Act 82-596 and who is not a
    participating employee on or after September 24, 1981 may
    receive creditable service for service after  January  1,
    1979.  Creditable  service  under this paragraph shall be
    granted upon payment of the employee contributions  which
    would  have  been  required  had  he  participated,  with
    interest at the effective rate for each year from the end
    of the period of service established to date of payment.
         8.  For    accumulated   unused   sick   leave:    A
    participating employee who is applying for  a  retirement
    annuity  shall be entitled to creditable service for that
    portion of the employee's accumulated unused  sick  leave
    for which payment is not received, as follows:
              a.  Sick  leave  days shall be limited to those
         accumulated under a sick leave plan established by a
         participating    municipality    or    participating
         instrumentality which is available to all  employees
         or a class of employees.
              b.  Only  sick  leave  days  accumulated with a
         participating    municipality    or    participating
         instrumentality  with  which  the  employee  was  in
         service within 60 days of the effective date of  his
         retirement   annuity   shall  be  credited;  If  the
         employee was in service with more than one  employer
         during this period only the sick leave days with the
         employer  with  which  the employee has the greatest
         number  of  unpaid  sick   leave   days   shall   be
         considered.
              c.  The  creditable  service  granted  shall be
         considered solely for the purpose of  computing  the
         amount  of  the  retirement annuity and shall not be
         used  to  establish  any  minimum   service   period
         required  by  any  provision of the Illinois Pension
         Code, the effective date of the retirement  annuity,
         or the final rate of earnings.
              d.  The creditable service shall be at the rate
         of  1/20 of a month for each full sick day, provided
         that no more than 12 months may  be  credited  under
         this subdivision 8.
              e.  Employee   contributions   shall   not   be
         required   for   creditable   service   under   this
         subdivision 8.
              f.  Each    participating    municipality   and
         participating instrumentality with which an employee
         has service within 60 days of the effective date  of
         his  retirement  annuity  shall certify to the board
         the number of accumulated  unpaid  sick  leave  days
         credited  to the employee at the time of termination
         of service.
         9.  For service  transferred  from  another  system:
    Credits  and  creditable  service  shall  be  granted for
    service under Article 3, 4, 5, 14 or 16 of this  Act,  to
    any  active  member  of  this  Fund,  and to any inactive
    member who has been a county sheriff,  upon  transfer  of
    such credits pursuant to Section 3-110.3, 4-108.3, 5-235,
    14-105.6  or  16-131.4,  and payment by the member of the
    amount  by  which   (1)   the   employer   and   employee
    contributions  that  would  have  been required if he had
    participated in this Fund as a sheriff's law  enforcement
    employee  during  the  period  for  which credit is being
    transferred, plus interest thereon at the effective  rate
    for  each  year,   compounded  annually, from the date of
    termination of the service  for  which  credit  is  being
    transferred  to  the  date  of  payment,  exceeds (2) the
    amount actually transferred to the Fund. Such transferred
    service shall be deemed to be service as a sheriff's  law
    enforcement employee for the purposes of Section 7-142.1.
    (b)  Creditable service - amount:
         1.  One month of creditable service shall be allowed
    for  each  month  for which a participating employee made
    contributions as required under  Section  7-173,  or  for
    which  creditable service is otherwise granted hereunder.
    Not more than 1 month of service shall  be  credited  and
    counted for 1 calendar month, and not more than 1 year of
    service  shall  be  credited and counted for any calendar
    year.  A calendar month means a nominal  month  beginning
    on  the  first  day  thereof, and a calendar year means a
    year beginning January 1 and ending December 31.
         2.  A seasonal employee shall be given 12 months  of
    creditable  service if he renders the number of months of
    service normally required by the position in  a  12-month
    period  and he remains in service for the entire 12-month
    period.  Otherwise a fractional year of  service  in  the
    number of months of service rendered shall be credited.
         3.  An   intermittent   employee   shall   be  given
    creditable service for  only  those  months  in  which  a
    contribution is made under Section 7-173.
    (c)  No   application   for   correction  of  credits  or
creditable service  shall  be  considered  unless  the  board
receives   an   application  for  correction  while  (1)  the
applicant  is  a  participating  employee   and   in   active
employment    with    a    participating    municipality   or
instrumentality, or  (2)  while  the  applicant  is  actively
participating in a pension fund or retirement system which is
a   participating   system   under   the  Retirement  Systems
Reciprocal Act.  A participating employee or other  applicant
shall not be entitled to credits or creditable service unless
the required employee contributions are made in a lump sum or
in installments made in accordance with board rule.
    (d)  Upon  the granting of a retirement, surviving spouse
or child annuity, a death benefit or a separation benefit, on
account of any employee, all individual  accumulated  credits
shall  thereupon terminate. Upon the withdrawal of additional
contributions, the credits applicable thereto shall thereupon
terminate.   Terminated  credits  shall  not  be  applied  to
increase the benefits any remaining employee would  otherwise
receive under this Article.
(Source: P.A. 90-448, eff. 8-16-97; 91-887, eff. 7-6-00.)

    (40 ILCS 5/7-146) (from Ch. 108 1/2, par. 7-146)
    Sec. 7-146.  Temporary disability benefits - Eligibility.
Temporary   disability   benefits   shall   be   payable   to
participating employees as hereinafter provided.
    (a)  The   participating  employee  shall  be  considered
temporarily disabled if:
         1.  He is  unable  to  perform  the  duties  of  any
    position which might reasonably be assigned to him by his
    employing  municipality  or  instrumentality  thereof  or
    participating  instrumentality  due to mental or physical
    disability caused by bodily injury or disease, other than
    as a result of  self-inflicted  injury  or  addiction  to
    narcotic drugs;
         2.  The  Board  has  received written certifications
    from at least one 1 licensed and practicing physician and
    the governing  body  of  the  employing  municipality  or
    instrumentality  thereof or participating instrumentality
    stating that the employee meets the conditions set  forth
    in subparagraph 1 of this paragraph (a).
    (b)  A temporary disability benefit shall be payable to a
temporarily disabled employee provided:
         1.  He:
              (i)  has   at   least   one   year  of  service
         immediately preceding  at  the  date  the  temporary
         disability  was  incurred and has made contributions
         to the fund for at least the  number  of  months  of
         service  normally  required in his position during a
         12-month period, or has at least 5 years of  service
         credit,  the last year of which immediately precedes
         such date; or
              (ii)  had qualified under clause (i) above, but
         had  an  interruption  in  service  with  the   same
         participating    municipality    or    participating
         instrumentality  of not more than 3 months in the 12
         months preceding the date the  temporary  disability
         was  incurred and was not paid a separation benefit;
         or
              (iii)  had qualified under  clause  (i)  above,
         but  had  an  interruption after 20 or more years of
         creditable  service,  was  not  paid  a   separation
         benefit,  and  returned to service prior to the date
         the disability was incurred.
         Item (iii) of this subdivision shall  apply  to  all
    employees  whose  disabilities  were incurred on or after
    July 1, 1985, and any such employee who becomes  eligible
    for  a  disability  benefit  under  item  (iii)  shall be
    entitled to receive a lump sum payment of any accumulated
    disability benefits which may accrue from  the  date  the
    disability  was incurred until the effective date of this
    amendatory Act of 1987.
         Periods of qualified  leave  granted  in  compliance
    with  the  federal  Family and Medical Leave Act shall be
    ignored  for  purposes  of  determining  the  number   of
    consecutive  months  of employment under this subdivision
    (b)1.
         2.  He has been temporarily disabled for at least 30
    days, except where a former temporary  or  permanent  and
    total disability has reoccurred within 6 months after the
    employee has returned to service.
         3.  He is receiving no earnings from a participating
    municipality  or instrumentality thereof or participating
    instrumentality, except as allowed under  subsection  (f)
    of Section 7-152.
         4.  He  has  not  refused  to submit to a reasonable
    physical examination by  a  physician  appointed  by  the
    Board.
         5.  His  disability is not the result of a mental or
    physical condition which existed on the earliest date  of
    service   from   which   he  has  uninterrupted  service,
    including prior service, at the date of  his  disability,
    provided  that  this  limitation is not applicable if the
    date of disability is after December 31, 2001, nor is  it
    shall  not be applicable to a participating employee who:
    (i) on the date of disability has 5 years  of  creditable
    service,  exclusive  of creditable service for periods of
    disability; or (ii) received no medical treatment for the
    condition for the  3  years  immediately  prior  to  such
    earliest date of service.
         6.  He  is  not  separated  from  the service of the
    participating municipality or instrumentality thereof  or
    participating  instrumentality  which employed him on the
    date his  temporary  disability  was  incurred;  for  the
    purposes  of  payment of temporary disability benefits, a
    participating employee, whose employment relationship  is
    terminated by his employing municipality, shall be deemed
    not  to  be  separated  from the service of his employing
    municipality  or  participating  instrumentality  if   he
    continues  disabled  by the same condition and so long as
    he is otherwise entitled to such disability benefit.
(Source: P.A. 90-766, eff. 8-14-98.)

    (40 ILCS 5/7-151) (from Ch. 108 1/2, par. 7-151)
    Sec. 7-151.  Total and permanent  disability  benefits  -
Commencement  and  duration.   Permanent  disability benefits
shall be payable:
    (a)  As of the date  temporary  disability  benefits  are
exhausted;
    (b)  Once a month as of the end of each month;
    (c)  For  less  than  a month in a fraction equal to that
created by making the number of days  of  disability  in  the
month  the  numerator and the number of the days in the month
the denominator;
    (d)  To the beneficiary of a deceased  employee  for  the
unpaid amount accrued to the date of death;
    (e)  While total and permanent disability continues;
    (f)  For  the  period ending on the last day of the month
which is the later of the following:
    1.  the month that the participating employee attains the
age for a full Social Security old-age insurance benefit  age
65;
    2.  the  month  which  is  5  years  after  the month the
participating employee became disabled as provided in Section
7-146.
(Source: P.A. 86-272.)

    (40 ILCS 5/7-152) (from Ch. 108 1/2, par. 7-152)
    Sec. 7-152.  Disability benefits - Amount.  The amount of
the monthly temporary  and  total  and  permanent  disability
benefits  shall  be 50% of the participating employee's final
rate of earnings on the date disability was incurred, subject
to the following adjustments:
    (a)  If the participating employee has a reduced rate  of
earnings  at  the  time  his  employment  ceases  because  of
disability,  the  rate  of  earnings shall be computed on the
basis of his last 12 month period of full-time employment.
    (b)  If the participating  employee  is  eligible  for  a
disability benefit under the federal Social Security Act, the
amount  of  monthly disability benefits shall be reduced, but
not to less than $10 a month,  by  the  amount  he  would  be
eligible to receive as a disability benefit under the federal
Social  Security  Act, whether or not because of service as a
covered employee under this Article.  The reduction shall  be
effective as of the month the employee is eligible for Social
Security  disability  benefits.   The  Board  may  make  such
reduction  if it appears that the employee may be so eligible
pending determination of eligibility and make an  appropriate
adjustment  if  necessary  after  such determination.  If the
employee, because of his  refusal  to  accept  rehabilitation
services  under the federal Rehabilitation Act of 1973 or the
federal Social Security  Act,  or  because  he  is  receiving
workers'  compensation  benefits,  has  his  Social  Security
benefits  reduced or terminated, the disability benefit shall
be reduced as if the employee were receiving his full  Social
Security disability benefit.
    (c)  If  the  employee  (i)  is  over  the age for a full
Social Security old-age insurance benefit age  65,  (ii)  was
not   eligible  for  a  Social  Security  disability  benefit
immediately before reaching that age, age  65  and  (iii)  is
eligible   for  a  full  Social  Security  old-age  insurance
benefit, then the amount of the  monthly  disability  benefit
shall  be  reduced,  but not to less than $10 a month, by the
amount of the old-age insurance benefit to which the employee
is entitled, whether or not  the  employee  applies  for  the
Social  Security  old-age  insurance benefit.  This reduction
shall be made in the month  after  the  month  in  which  the
employee  attains  the age for a full Social Security old-age
insurance benefit age  65.   However,  if  the  employee  was
receiving   a   Social  Security  disability  benefit  before
reaching the age for a full Social Security old-age insurance
benefit age 65, the disability benefits after that age age 65
shall be determined under subsection (b) of this Section.
    (d)  The amount  of  disability  benefits  shall  not  be
reduced  by  reason of any increase, other than one resulting
from a correction in the  employee's  wage  records,  in  the
amount  of disability or old-age insurance benefits under the
federal Social Security Act  which  takes  effect  after  the
month  of the initial reduction under paragraph (b) or (c) of
this Section.
    (e)  If the employee in any month  receives  compensation
from  gainful  employment which is more than 25% of the final
rate of earnings on which his disability benefits are  based,
the temporary disability benefit payable for that month shall
be reduced by an amount equal to such excess.
    (f)  An  employee  who  has been disabled for at least 30
days may return to work for the employer on a part-time basis
for a trial work period of up to one year, during  which  the
disability shall be deemed to continue.  Service credit shall
continue  to accrue and the disability benefit shall continue
to be paid during the trial  work  period,  but  the  benefit
shall  be  reduced  by the amount of earnings received by the
disabled employee.  Return to service on  a  full-time  basis
shall  terminate  the trial work period.  The reduction under
this subsection (f) shall be in lieu  of  the  reduction,  if
any, required under subsection (e).
    (g)  Beginning January 1, 1988, every total and permanent
disability  benefit  shall be increased by 3% of the original
amount of the benefit, not  compounded,  on  each  January  1
following  the  later of (1) the date the total and permanent
disability benefit begins, or (2)  the  date  the  total  and
permanent disability benefit would have begun if the employee
had been paid a temporary disability benefit for 30 months.
(Source: P.A. 87-740.)

    (40 ILCS 5/7-166) (from Ch. 108 1/2, par. 7-166)
    Sec.    7-166.   Separation   benefits   -   Eligibility.
Separation benefits  shall  be  payable  as  hereinafter  set
forth:
         1.  Upon   separation   from   the  service  of  all
    participating   municipalities   and    instrumentalities
    thereof    and   participating   instrumentalities,   any
    participating employee who, on the  date  of  application
    for such benefit, is not entitled to a retirement annuity
    shall be entitled to a separation benefit.;
         2.  Upon   separation   from   the  service  of  all
    participating   municipalities   and    instrumentalities
    thereof    and   participating   instrumentalities,   any
    participating employee who, on the  date  of  application
    for  such benefit, is entitled to a retirement annuity of
    less than $30 per month for life  may  elect  to  take  a
    separation benefit in lieu of the retirement annuity.
         3.  Upon   separation   from   the  service  of  all
    participating   municipalities   and    instrumentalities
    thereof    and   participating   instrumentalities,   any
    participating employee who, on the  date  of  application
    for  such  benefit,  is entitled to a retirement annuity,
    but wishes instead to use  the  amounts  to  his  or  her
    credit   in  the  Fund  to  purchase  credit  in  another
    retirement plan, may elect to take a  separation  benefit
    in lieu of the retirement annuity.
(Source: P.A. 91-887, eff. 7-6-00.)

    (40 ILCS 5/7-172) (from Ch. 108 1/2, par. 7-172)
    Sec.     7-172.      Contributions    by    participating
municipalities and participating instrumentalities.
    (a)  Each    participating    municipality    and    each
participating instrumentality shall make payment to the  fund
as follows:
         1.  municipality    contributions   in   an   amount
    determined by applying the municipality contribution rate
    to  each  payment  of  earnings  paid  to  each  of   its
    participating employees;
         2.  an  amount  equal  to the employee contributions
    provided by paragraphs (a)  and  (b)  of  Section  7-173,
    whether or not the employee contributions are withheld as
    permitted by that Section;
         3.  all  accounts receivable, together with interest
    charged thereon, as provided in Section 7-209;
         4.  if  it  has  no  participating  employees   with
    current  earnings, an amount payable which, over a period
    of 20 years beginning with the year following an award of
    benefit, will amortize, at the effective  rate  for  that
    year,  any  negative  balance in its municipality reserve
    resulting from the award.  This amount  when  established
    will be payable as a separate contribution whether or not
    it later has participating employees.
    (b)  A  separate  municipality contribution rate shall be
determined for  each  calendar  year  for  all  participating
municipalities  together  with all instrumentalities thereof.
The municipality contribution rate shall  be  determined  for
participating instrumentalities as if they were participating
municipalities.   The municipality contribution rate shall be
the sum of the following percentages:
         1.  The  percentage   of   earnings   of   all   the
    participating     employees    of    all    participating
    municipalities and participating instrumentalities which,
    if paid over the entire period of their service, will  be
    sufficient  when combined with all employee contributions
    available for the payment of  benefits,  to  provide  all
    annuities  for  participating  employees,  and the $3,000
    death benefit payable under  Sections  7-158  and  7-164,
    such percentage to be known as the normal cost rate.
         2.  The  percentage of earnings of the participating
    employees  of   each   participating   municipality   and
    participating  instrumentalities  necessary to adjust for
    the difference between the present value of all benefits,
    excluding temporary and total  and  permanent  disability
    and  death benefits, to be provided for its participating
    employees and the sum  of  its  accumulated  municipality
    contributions  and the accumulated employee contributions
    and the present value of  expected  future  employee  and
    municipality  contributions pursuant to subparagraph 1 of
    this paragraph (b).  This adjustment shall be spread over
    the remainder of  the  period  that  is  allowable  under
    generally accepted accounting principles of 40 years from
    the   first   of   the   year   following   the  date  of
    determination.
         3.  The percentage of earnings of the  participating
    employees   of   all   municipalities  and  participating
    instrumentalities necessary to provide the present  value
    of  all  temporary  and  total  and  permanent disability
    benefits granted during the most recent  year  for  which
    information is available.
         4.  The  percentage of earnings of the participating
    employees  of  all   participating   municipalities   and
    participating  instrumentalities necessary to provide the
    present value  of  the  net  single  sum  death  benefits
    expected  to  become payable from the reserve established
    under Section 7-206 during the year for which  this  rate
    is fixed.
         5.  The percentage of earnings necessary to meet any
    deficiency   arising   in   the  Terminated  Municipality
    Reserve.
    (c)  A separate municipality contribution rate  shall  be
computed for each participating municipality or participating
instrumentality for its sheriff's law enforcement employees.
    A   separate  municipality  contribution  rate  shall  be
computed for the sheriff's law enforcement employees of  each
forest  preserve district that elects to have such employees.
For the period from January 1, 1986  to  December  31,  1986,
such  rate  shall  be  the forest preserve district's regular
rate plus 2%.
    In the event that the Board determines that there  is  an
actuarial  deficiency in the account of any municipality with
respect to a person who has elected  to  participate  in  the
Fund under Section 3-109.1 of this Code, the Board may adjust
the  municipality's  contribution  rate so as to make up that
deficiency over such reasonable period of time as  the  Board
may determine.
    (d)  The  Board  may  establish  a  separate municipality
contribution  rate  for  all  employees   who   are   program
participants   employed   under   the  federal  Comprehensive
Employment  Training  Act  by  all   of   the   participating
municipalities  and  instrumentalities.   The  Board may also
provide that, in lieu of a  separate  municipality  rate  for
these  employees, a portion of the municipality contributions
for such program participants shall be refunded or  an  extra
charge   assessed   so   that   the  amount  of  municipality
contributions retained or received by the fund for  all  CETA
program  participants  shall be an amount equal to that which
would be provided by the separate  municipality  contribution
rate  for  all  such  program participants.  Refunds shall be
made to prime sponsors of programs upon submission of a claim
therefor and extra charges shall be assessed to participating
municipalities and instrumentalities.   In  establishing  the
municipality  contribution  rate as provided in paragraph (b)
of  this  Section,  the  use  of  a   separate   municipality
contribution rate for program participants or the refund of a
portion  of  the  municipality contributions, as the case may
be, may be considered.
    (e)  Computations of municipality contribution rates  for
the  following  calendar  year  shall  be  made  prior to the
beginning of each year, from the information available at the
time the computations are made, and on  the  assumption  that
the   employees   in   each   participating  municipality  or
participating instrumentality at such time will  continue  in
service  until  the  end  of  such  calendar  year  at  their
respective rates of earnings at such time.
    (f)  Any  municipality  which  is  the recipient of State
allocations representing  that  municipality's  contributions
for retirement annuity purposes on behalf of its employees as
provided  in Section 12-21.16 of the Illinois Public Aid Code
shall pay the allocations so received to the Board  for  such
purpose.   Estimates  of  State  allocations  to  be received
during  any  taxable  year  shall  be   considered   in   the
determination  of  the  municipality's tax rate for that year
under Section 7-171.   If  a  special  tax  is  levied  under
Section  7-171, none of the proceeds may be used to reimburse
the municipality for the amount of State allocations received
and paid to the Board.  Any multiple-county  or  consolidated
health  department which receives contributions from a county
under Section 11.2 of "An Act in  relation  to  establishment
and   maintenance   of   county  and  multiple-county  health
departments",  approved  July  9,  1943,   as   amended,   or
distributions  under  Section  3  of the Department of Public
Health  Act,  shall   use   these   only   for   municipality
contributions by the health department.
    (g)  Municipality  contributions for the several purposes
specified shall, for township treasurers and employees in the
offices of the township treasurers who  meet  the  qualifying
conditions  for  coverage  hereunder,  be allocated among the
several  school  districts  and  parts  of  school  districts
serviced by such treasurers and employees in  the  proportion
which  the amount of school funds of each district or part of
a district handled by the treasurer bears to the total amount
of all school funds handled by the treasurer.
    From the funds subject to allocation among districts  and
parts  of districts pursuant to the School Code, the trustees
shall withhold the proportionate share of the  liability  for
municipality  contributions  imposed  upon  such districts by
this Section, in respect  to  such  township  treasurers  and
employees and remit the same to the Board.
    The  municipality  contribution  rate  for an educational
service center shall initially be the same rate for each year
as the regional office of education or school district  which
serves  as  its  administrative  agent.   When actuarial data
become available, a separate rate  shall  be  established  as
provided in subparagraph (i) of this Section.
    The  municipality  contribution rate for a public agency,
other than a vocational education cooperative,  formed  under
the  Intergovernmental Cooperation Act shall initially be the
average rate for the municipalities which are parties to  the
intergovernmental  agreement.   When  actuarial  data  become
available,  a  separate rate shall be established as provided
in subparagraph (i) of this Section.
    (h)  Each participating  municipality  and  participating
instrumentality  shall  make the contributions in the amounts
provided in this Section in the manner prescribed  from  time
to  time  by  the  Board  and all such contributions shall be
obligations of the  respective  participating  municipalities
and   participating  instrumentalities  to  this  fund.   The
failure  to  deduct  any  employee  contributions  shall  not
relieve  the  participating  municipality  or   participating
instrumentality  of  its obligation to this fund.  Delinquent
payments of contributions due under this  Section  may,  with
interest,   be   recovered   by   civil  action  against  the
participating      municipalities      or       participating
instrumentalities.   Municipality  contributions,  other than
the amount necessary for employee  contributions  and  Social
Security  contributions,  for periods of service by employees
from whose earnings no  deductions  were  made  for  employee
contributions to the fund, may be charged to the municipality
reserve     for    the    municipality    or    participating
instrumentality.
    (i)  Contributions  by  participating   instrumentalities
shall  be  determined  as  provided  herein  except  that the
percentage derived under subparagraph 2 of paragraph  (b)  of
this  Section, and the amount payable under subparagraph 5 of
paragraph  (a)  of  this  Section,  shall  be  based  on   an
amortization period of 10 years.
(Source: P.A. 90-448, eff. 8-16-97.)

    (40 ILCS 5/15-148) (from Ch. 108 1/2, par. 15-148)
    Sec.  15-148.   Survivors  insurance  benefits  - General
provisions.  The survivors annuity is  payable  monthly.  Any
annuity due but unpaid upon the death of the annuitant, shall
be paid to the annuitant's estate.
    A  person who becomes entitled to more than one survivors
insurance benefit because of the death of 2 or  more  persons
shall  receive  only the largest of the benefits; except that
this limitation does  not  apply  to  a  survivors  insurance
beneficiary who is entitled to a survivor's annuity by reason
of a mental or physical disability.
    A   survivors   insurance  beneficiary  or  the  personal
representative  of  the  estate  of  a   deceased   survivors
insurance  beneficiary  or  the  personal representative of a
survivors  insurance  beneficiary  who  is  under   a   legal
disability  may  waive  the  right  to  receive  survivorship
benefits,  provided  written notice of the waiver is given by
the beneficiary or  representative  to  the  board  within  6
months  after  the  death of the participant or annuitant and
before any payment is made pursuant to an  application  filed
by such person.
(Source: P.A. 83-1440.)
    (40 ILCS 5/15-154) (from Ch. 108 1/2, par. 15-154)
    Sec. 15-154.  Refunds.
    (a)  A   participant  whose  status  as  an  employee  is
terminated, regardless of cause, or who has been on  lay  off
status  for  more  than  120 days, and who is not on leave of
absence, is  entitled  to  a  refund  of  contributions  upon
application;  except  that  not  more  than  one  such refund
application may be made during any academic year.
    Except as set forth in subsections (a-1) and  (a-2),  the
refund shall be the sum of the accumulated normal, additional
and  survivors  insurance  contributions,  less the amount of
interest credited on these contributions each year in  excess
of 4 1/2% of the amount on which interest was calculated.
    (a-1)  A  person  who  elects,  in  accordance  with  the
requirements  of  Section  15-134.5,  to  participate  in the
portable benefit package  and  who  becomes  a  participating
employee under that retirement program upon the conclusion of
the  one-year  waiting  period  applicable  to  the  portable
benefit  package  election  shall  have  his  or  her  refund
calculated  in  accordance  with the provisions of subsection
(a-2).
    (a-2)  The refund payable to a participant  described  in
subsection  (a-1)  shall  be  the  sum  of  the participant's
accumulated normal and additional contributions,  as  defined
in Sections 15-116 and 15-117.  If the participant terminates
with  5 or more years of service for employment as defined in
Section 15-113.1, he or she  shall  also  be  entitled  to  a
distribution  of employer contributions in an amount equal to
the  sum   of   the   accumulated   normal   and   additional
contributions, as defined in Sections 15-116 and 15-117.
    (b)  Upon   acceptance   of  a  refund,  the  participant
forfeits all accrued rights and credits in the System, and if
subsequently reemployed, the participant shall be  considered
a  new  employee subject to all the qualifying conditions for
participation and eligibility for benefits applicable to  new
employees.   If  such  person  again  becomes a participating
employee and continues as such for 2 years, or is employed by
an employer and participates for at  least  2  years  in  the
Federal  Civil  Service  Retirement  System, all such rights,
credits, and  previous  status  as  a  participant  shall  be
restored upon repayment of the amount of the refund, together
with  compound  interest thereon from the date the refund was
received to the date of repayment at the rate of 6% per annum
through August 31, 1982, and at  the  effective  rates  after
that  date.    Notwithstanding  Section 1-103.1 and the other
provisions of this Section, a person who was a participant in
the System from February 14, 1966 until March  13,  1981  may
restore  credits  previously  forfeited  by  acceptance  of a
refund, without returning to service, by applying in  writing
and  repaying to the System by July 1, 2002 the amount of the
refund plus interest at the effective  rate  calculated  from
the date of the refund to the date of repayment.
    (c)  If  a  participant  covered  under  the  traditional
benefit  package  has made survivors insurance contributions,
but has no survivors insurance beneficiary  upon  retirement,
he  or  she  shall  be  entitled  to  elect  a  refund of the
accumulated survivors insurance contributions, or to elect an
additional annuity  the  value  of  which  is  equal  to  the
accumulated survivors insurance contributions.  This election
must  be  made  prior  to  the  date  the person's retirement
annuity is approved by the Board of Trustees.
    (d)  A participant, upon application, is  entitled  to  a
refund  of  his  or  her accumulated additional contributions
attributable to the additional contributions described in the
last sentence of subsection (c) of Section 15-157.  Upon  the
acceptance   of  such  a  refund  of  accumulated  additional
contributions,  the  participant  forfeits  all  rights   and
credits which may have accrued because of such contributions.
    (e)  A  participant  who  terminates  his or her employee
status and elects  to  waive  service  credit  under  Section
15-154.2,  is entitled to a refund of the accumulated normal,
additional and survivors  insurance  contributions,  if  any,
which  were  credited the participant for this service, or to
an additional annuity the value of  which  is  equal  to  the
accumulated   normal,   additional  and  survivors  insurance
contributions, if any; except that not  more  than  one  such
refund application may be made during any academic year. Upon
acceptance  of  this  refund,  the  participant  forfeits all
rights and credits accrued because of this service.
    (f)  If  a  police  officer  or  firefighter  receives  a
retirement annuity under Rule 1 or 3 of Section 15-136, he or
she shall be entitled  at  retirement  to  a  refund  of  the
difference    between   his   or   her   accumulated   normal
contributions and the normal contributions which  would  have
accumulated  had such person filed a waiver of the retirement
formula provided by Rule 4 of Section 15-136.
    (g)  If, at the time of retirement, a  participant  would
be entitled to a retirement annuity under Rule 1, 2, 3, 4, or
5 of Section 15-136, or under Section 15-136.4,  that exceeds
the  maximum  specified  in  clause  (1) of subsection (c) of
Section 15-136, he or she shall be entitled to  a  refund  of
the employee contributions, if any, paid under Section 15-157
after  the  date upon which continuance of such contributions
would have otherwise caused the retirement annuity to  exceed
this maximum, plus compound interest at the effective rates.
(Source: P.A.  90-448,  eff.  8-16-97;  90-576, eff. 3-31-98;
90-766, eff. 8-14-98;  91-887  (Sections  10  and  25),  eff.
7-6-00; revised 9-1-00.)

    Section  90.  The State Mandates Act is amended by adding
Section 8.25 as follows:
    (30 ILCS 805/8.25 new)
    Sec. 8.25. 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 92nd General Assembly.

    Section 99. Effective date.  This Act takes  effect  upon
becoming law.
    Passed in the General Assembly May 31, 2001.
    Approved August 17, 2001.

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