Illinois Compiled Statutes
40 ILCS 5/ - Illinois Pension Code.
Article 3 - Police Pension Fund - Municipalities 500,000 And Under

(40 ILCS 5/Art. 3 heading)

 
(40 ILCS 5/3-101) (from Ch. 108 1/2, par. 3-101)
Sec. 3-101. Creation of fund. In each municipality, as defined in Section 3-103, the city council or
the board of trustees, as the case may be, shall establish and administer a
police pension fund, as prescribed in this Article, for the
benefit of its police officers and of their surviving spouses,
children, and certain other dependents. The duty of the corporate authorities of a municipality to establish and administer a police pension fund shall be suspended during any period during which the fund is dissolved under Section 3-144.6 of this Code.

(Source: P.A. 97-99, eff. 1-1-12.)
 
(40 ILCS 5/3-102) (from Ch. 108 1/2, par. 3-102)
Sec. 3-102.
Terms defined.
The terms used in this Article have the meanings
ascribed to them in Sections 3-103 through 3-108.3, except when
the context otherwise requires.

(Source: P.A. 90-507, eff. 8-22-97.)
 
(40 ILCS 5/3-103) (from Ch. 108 1/2, par. 3-103)
Sec. 3-103.
Municipality.
"Municipality": (1) Any city, village or incorporated town of 5,000
or more but less than 500,000 inhabitants,
as determined from the United
States Government statistics or a census taken at any time by the city,
village or incorporated town and (2) any city, village or incorporated
town of
less than 5,000 inhabitants which, by referendum held under Section 3-145
adopts this Article.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-105) (from Ch. 108 1/2, par. 3-105)
Sec. 3-105.
Board.
"Board": The board of trustees of the police pension fund of a
municipality as established in Section 3-128.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-105.1) (from Ch. 108 1/2, par. 3-105.1)
Sec. 3-105.1.
Deferred Pensioner.
"Deferred Pensioner": a police officer
who has retired having accumulated enough creditable service to qualify for
a pension, but who has not attained the required age.

(Source: P.A. 84-1010.)
 
(40 ILCS 5/3-105.2)
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.

(Source: P.A. 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-106) (from Ch. 108 1/2, par. 3-106)
Sec. 3-106.
Police officer, officer.
"Police officer" or "officer":
Any person who (1) is appointed to the police force of a police department
and sworn and commissioned to perform police duties; and (2) within 3 months
after receiving his or her first
appointment and, if reappointed, within 3 months thereafter, or as
otherwise provided in Section 3-109, makes written application to the board
to come under the provisions of this Article.
Police officers serving initial probationary periods, if otherwise eligible,
shall be police officers within the meaning of this Section.

(Source: P.A. 89-52, eff. 6-30-95.)
 
(40 ILCS 5/3-107) (from Ch. 108 1/2, par. 3-107)
Sec. 3-107.
Gender.
"Gender": The masculine gender whenever used in
this Article includes the female gender unless manifestly inconsistent with
the context.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-108) (from Ch. 108 1/2, par. 3-108)
Sec. 3-108. Child or children. "Child" or "children": "Child" or "children" includes a police officer's
natural and legally adopted
children.

(Source: P.A. 95-279, eff. 1-1-08.)
 
(40 ILCS 5/3-108.1) (from Ch. 108 1/2, par. 3-108.1)
Sec. 3-108.1.
Dependent parent.
"Dependent parent": A parent who furnishes
satisfactory proof that the deceased police officer at the time of his or
her death was the sole support of the parent or that the parent was the
dependent of the deceased police officer for federal income tax purposes.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-108.2)
Sec. 3-108.2.
Participant.
"Participant": A police officer or deferred
pensioner of a pension fund, or a beneficiary of the pension fund.

(Source: P.A. 90-507, eff. 8-22-97.)
 
(40 ILCS 5/3-108.3)
Sec. 3-108.3. Beneficiary. "Beneficiary": A person receiving benefits from
a pension fund, including, but not limited to, retired pensioners, disabled
pensioners, their surviving spouses, minor children, disabled children, and
dependent parents. If a special needs trust as described in Section 1396p(d)(4) of Title 42 of the United States Code, as amended from time to time, has been established for a disabled adult child, then the special needs trust may stand in lieu of the disabled adult child as a beneficiary for the purposes of this Article.

(Source: P.A. 96-1143, eff. 7-21-10.)
 
(40 ILCS 5/3-109) (from Ch. 108 1/2, par. 3-109)
Sec. 3-109. Persons excluded.
(a) The following persons shall not be eligible to participate in a fund
created under this Article:
(b) A police officer who is reappointed shall, before being declared
eligible to participate in the pension fund, repay to the fund as required
by Section 3-124 any refund received thereunder.
(c) Any person otherwise qualified to participate who was
excluded from participation by reason of the age restriction removed by
Public Act 79-1165 may elect to participate by making a written application
to the Board before January 1, 1990. Persons so electing shall begin
participation on the first day of the month following the date of
application. Such persons may also elect to establish creditable service
for periods of employment as a police officer during which they did not
participate by paying into the police pension fund, before January 1, 1990,
the amount that the person would have contributed had deductions from
salary been made for such purpose at the time such service was rendered,
together with interest thereon at 6% per annum from the time such service
was rendered until the date the payment is made.
(d) A person otherwise qualified to participate who was excluded from
participation by reason of the fitness requirement removed by this amendatory
Act of 1995 may elect to participate by making a written application to the
Board before July 1, 1996. Persons so electing shall begin participation on
the first day of the month following the month in which the application is
received by the Board. These persons may also elect to establish creditable
service for periods of employment as a police officer during which they did not
participate by paying into the police pension fund, before January 1, 1997, the
amount that the person would have contributed had deductions from salary been
made for this purpose at the time the service was rendered, together with
interest thereon at 6% per annum, compounded annually, from the time the
service was rendered until the date of payment.
(e) A person employed by the Village of Shiloh who is otherwise qualified to participate and was excluded from
participation by reason of his or her failure to make written application to the Board within 3 months after receiving his or her first appointment or reappointment as required under Section 3-106 may elect to participate by making a written application to the
Board before July 1, 2008. Persons so electing shall begin participation on
the first day of the month following the month in which the application is
received by the Board. These persons may also elect to establish creditable
service for periods of employment as a police officer during which they did not
participate by paying into the police pension fund, before January 1, 2009, the
amount that the person would have contributed had deductions from salary been
made for this purpose at the time the service was rendered, together with
interest thereon at 6% per annum, compounded annually, from the time the
service was rendered until the date of payment. The Village of Shiloh must pay to the System the corresponding employer contributions, plus interest.
(f) A person who has entered into a personal services contract to perform police duties for the Village of Bartonville on or before the effective date of this amendatory Act of the 96th General Assembly may be appointed as an officer in the Village of Bartonville within 6 months after the effective date of this amendatory Act, but shall be excluded from participating under this Article.
(g) A person employed by the Village of Glen Carbon who is otherwise qualified to participate and was excluded from
participation by reason of his or her failure to make written application to the Board within 3 months after receiving his or her first appointment or reappointment as required under Section 3-106 may elect to participate by making a written application to the
Board before January 1, 2011. Persons so electing shall begin participation on
the first day of the month following the month in which the application is
received by the Board. These persons may also elect to establish creditable
service for periods of employment as a police officer during which they did not
participate by paying into the police pension fund, before July 1, 2011, (i) employee contributions that the person would have contributed had deductions from salary been
made for this purpose at the time the service was rendered, (ii) employer contributions that the employer would have contributed had deductions from salary been
made for this purpose at the time the service was rendered, plus (iii) interest on items (i) and (ii) at the actuarially assumed interest rate, compounded annually, from the time the
service was rendered until the date of payment.
(Source: P.A. 95-483, eff. 8-28-07; 96-775, eff. 8-28-09; 96-1252, eff. 7-23-10.)
 
(40 ILCS 5/3-109.1) (from Ch. 108 1/2, par. 3-109.1)
Sec. 3-109.1. Chief of police.
(a) Except as provided in subsection (a-5), beginning January 1, 1990, any person who is employed as the chief
of police of a "participating municipality" as defined in Section 7-106 of this
Code, may elect to participate in the Illinois Municipal Retirement Fund rather
than in a fund created under this Article 3. Except as provided in
subsection (b), this election shall be irrevocable, and shall be
filed in writing with the Board of the Illinois Municipal Retirement Fund.
(a-5) On or after January 1, 2019, a person may not elect to participate in the Illinois Municipal Retirement Fund with respect to his or her employment as the chief of police of a participating municipality, unless that person became a participating employee in the Illinois Municipal Retirement Fund before January 1, 2019.
(b) Until January 1, 1999, a chief of police who has elected under this
Section to participate in IMRF rather than a fund created under this Article
may elect to rescind that election and transfer his or her participation
to the police pension fund established under this Article by the employing
municipality. The chief must notify the boards of trustees of both funds in
writing of his or her decision to rescind the election and transfer
participation. A chief of police who transfers participation under this
subsection (b) shall not be deemed ineligible to participate in the police
pension fund by reason of having failed to apply within the 3-month period
specified in Section 3-106.

(Source: P.A. 100-281, eff. 8-24-17.)
 
(40 ILCS 5/3-109.2)
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.

(Source: P.A. 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-109.3)
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 (or its successor, the Commission on Government Forecasting and Accountability) 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:
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:
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.


(Source: P.A. 93-632, eff. 2-1-04; 93-1067, eff. 1-15-05.)
 
(40 ILCS 5/3-109.4)
Sec. 3-109.4. Defined contribution plan for certain police officers.
(a) Each municipality shall establish a defined contribution plan that aggregates police officer and employer contributions in individual accounts used for retirement. The defined contribution plan, including both police officer and employer contributions, established by the municipality must, at a minimum: meet the safe harbor provisions of the Internal Revenue Code of 1986, as amended; be a qualified plan under the Internal Revenue Code of 1986, as amended; and comply with all other applicable laws, rules, and regulations. Contributions shall vest immediately upon deposit in the police officer's account.
A police officer who participates in the defined contribution plan under this Section may not earn creditable service or otherwise participate in the defined benefit plan offered by his or her employing municipality, except as an annuitant in another fund or as a survivor, while he or she is a participant in the defined contribution plan. The defined contribution plan under this Section shall not be construed to be a pension, annuity, or other defined benefit under this Code.
(b) If a police officer who has more than 10 years of creditable service in a fund enters active service with a different municipality, he or she may elect to participate in the defined contribution plan under this Section in lieu of the defined benefit plan.
A police officer who has elected under this subsection to participate in the defined contribution plan may, in writing, rescind that election in accordance with the rules of the board. Any employer contributions, and the earnings thereon, shall remain vested in the police officer's account. A police officer who rescinds the election may begin participating in the defined benefit plan on the first day of the month following the rescission.
(c) As used in this Section, "defined benefit plan" means the retirement plan available to police officers under this Article who do not participate in the defined contribution plan under this Section.

(Source: P.A. 100-281, eff. 8-24-17.)
 
(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.
(b-5) Creditable service includes all periods of service in the military, naval, or air forces of the United States entered upon before beginning service as an active police officer of a municipality, provided that, in accordance with the rules of the board, the police officer pays into the fund the amount the police officer would have contributed if he or she had been a regular contributor during such period, plus an amount determined by the Board to be equal to the municipality's normal cost of the benefit, plus interest at the actuarially assumed rate calculated from the date the employee last became a police officer under this Article. The total amount of such creditable service shall not exceed 2 years.
(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; (iv) the organization pays a
contribution equal to the municipality's normal cost for that
period of service; and (v) for all leaves of absence under this subsection (c), including those beginning before the effective date of this amendatory Act of the 97th General Assembly, the police officer continues to remain in sworn status, subject to the professional standards of the public employer or those terms established in statute.
 
(40 ILCS 5/3-110.2) (from Ch. 108 1/2, par. 3-110.2)
Sec. 3-110.2.

Transfer of creditable service to General Assembly Retirement
System. (a) An active member of the General Assembly Retirement
System may apply to transfer his or her credits and
creditable service accumulated
in any police pension fund under this Article to the General Assembly Retirement
System. Such transfer shall be made forthwith. Payment by the police
pension fund to
the General Assembly Retirement System shall be made at the same time and
shall consist of:
(1) the amounts credited to the
applicant, through employee contributions on the date of transfer; and
(2) municipality contributions equal to the accumulated employee contributions
as determined under subparagraph (1) above. Participation in the
police pension fund shall terminate on the date of transfer.
(b) An active member of the General Assembly may reinstate service and
creditable service terminated upon receipt of a refund, by payment
to the fund of the amount of the refund together with interest thereon
at the rate of 6% per year to the date of payment.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-110.3) (from Ch. 108 1/2, par. 3-110.3)
Sec. 3-110.3.
Transfer to IMRF.
(a) Any person who has made an election under Section 3-109.1, and until
July 1, 1993, any active member of the Illinois Municipal Retirement Fund who
is a county clerk, may apply for transfer of his creditable service accumulated
in any police pension fund under this Article to the Illinois Municipal
Retirement Fund. The creditable service shall be transferred upon payment by
the police pension fund to the Illinois Municipal Retirement Fund of an amount
equal to:
Participation in this Fund shall terminate on the date of transfer.
(b) Any person who has made an election under Section 3-109.1, and
until July 1, 1993, any such county clerk, may reinstate service which was
terminated by receipt of a refund, by payment to the police pension fund of the
amount of the refund with interest thereon at the rate of 6% per year,
compounded annually, from the date of refund to the date of payment.

(Source: P.A. 86-273; 87-1265.)
 
(40 ILCS 5/3-110.4) (from Ch. 108 1/2, par. 3-110.4)
Sec. 3-110.4.
Transfer of creditable service to Article 8, 9 or 13 fund.
(a) Any city officer as defined in Section 8-243.2 of this Code,
any county officer elected by vote of the people who is
a participant in a pension fund established under Article 9 of this Code,
any chief of the County Police Department or undersheriff of the County
Sheriff's Department who has elected under subparagraph (j) of Section 9-128.1
to be included within the provisions of Section 9-128.1 of Article 9 of this
Code, and any elected sanitary district commissioner who is a participant in
a pension fund established under Article 13 of this Code, may apply to
transfer his or her credits and creditable service accumulated in any
police pension fund established under this Article to such Article 8, 9
or 13 fund. Such transfer shall be made forthwith. Payment by the police
pension fund to the Article 8, 9 or 13 fund shall be made at the same
time and shall consist of:
(b) Any such elected city officer, county officer, chief of the County
Police Department, undersheriff of the County Sheriff's Department, or
sanitary district commissioner may reinstate credits and creditable service
terminated upon receipt of a refund, by payment to the fund of the amount
of the refund together with interest thereon at the rate of 6% per year,
compounded annually from the date of refund to
the date of payment.

(Source: P.A. 89-643, eff. 8-9-96.)
 
(40 ILCS 5/3-110.5) (from Ch. 108 1/2, par. 3-110.5)
Sec. 3-110.5.
Transfer to Article 14 system.
(a) Until January 1, 1990, any active member of the State Employees'
Retirement System who is a State policeman and until July 1, 1998, any active
member of the State Employees' Retirement System who is a security employee of
the Department of Corrections may apply for transfer of his or her
creditable service accumulated in any police pension fund under this
Article to the State Employees' Retirement System. Such creditable service
shall be transferred only upon payment by such police pension fund to the State
Employees' Retirement System of an amount equal to:
(b) Until January 1, 1990, any such State policeman and until July 1,
1998, any such security employee of the Department of Corrections may
reinstate service which was terminated by receipt of a refund, by payment to
the police pension fund of the amount of the refund with interest thereon at
the rate of 6% per year, compounded annually, from the date of refund to the
date of payment.

(Source: P.A. 90-32, eff. 6-27-97.)
 
(40 ILCS 5/3-110.6) (from Ch. 108 1/2, par. 3-110.6)
Sec. 3-110.6. Transfer to Article 14 System.
(a) Any active member of the State Employees' Retirement System who is
a State policeman, an investigator for the Secretary of State, a conservation police officer, an investigator for the Office of the Attorney General, an investigator for the Department of Revenue, an investigator for the Office of the State's Attorneys Appellate
Prosecutor, or a controlled substance inspector may apply for transfer of
some or all of his or her creditable service accumulated
in any police pension fund under this Article to the State Employees'
Retirement System in accordance with Section 14-110. The creditable
service shall be transferred only upon payment by the police pension fund to
the State Employees' Retirement System of an amount equal to:
(b) Any person applying to transfer service under this Section may reinstate service that was
terminated by receipt of a refund, by paying to the police pension fund the
amount of the refund with interest thereon at the actuarially assumed rate of interest,
compounded annually, from the date of refund to the date of payment.

(Source: P.A. 95-530, eff. 8-28-07; 96-745, eff. 8-25-09.)
 
(40 ILCS 5/3-110.7)
Sec. 3-110.7.
Transfer between Article 3 funds.
(a) An active member of a pension fund established
under this Article may apply for transfer to that fund of his or her creditable
service and related contributions accumulated in any other police pension fund
established under this Article, except that a police officer may not transfer
creditable service under this Section from a pension fund unless (i) the
police officer actively served in
the police department under that fund for at least 2 years, (ii) the police
officer actively served in the police department under that fund for less than
2 years but was laid off or otherwise involuntarily terminated for a reason
other than the fault of the officer, or (iii) the police officer was not in
service in the police department under that fund on or after the effective date
of this Section.
Upon receiving the application, that
other
pension fund shall transfer to the pension fund in which the applicant
currently participates an amount equal to:
(b) An active member of a pension fund established
under this Article may reinstate service in any other pension fund established
under this Article that was terminated by receipt of a refund, by paying to
that other pension fund the amount of the refund plus interest thereon at the
rate of 6% per year, compounded annually, from the date of refund to the date
of payment.

(Source: P.A. 90-460, eff. 8-17-97.)
 
(40 ILCS 5/3-110.8)
Sec. 3-110.8. Transfer to IMRF.
(a) Until 60 days after the effective date of this amendatory Act of the 97th General Assembly, any active member of the Illinois Municipal Retirement Fund may apply to transfer up to 10 years of creditable service in a police pension fund under this Article to the Illinois Municipal
Retirement Fund. The creditable service shall be transferred upon payment by
the police pension fund to the Illinois Municipal Retirement Fund of an amount
equal to:
(b) Until 60 days after the effective date of this amendatory Act of the 97th General Assembly, any active member of the Illinois Municipal Retirement Fund may reinstate all or any portion of his or her service that was
terminated by receipt of a refund, by payment to the police pension fund of the
amount of the refund with interest thereon at the actuarially assumed rate,
compounded annually, from the date of refund to the date of payment.


(Source: P.A. 97-273, eff. 8-8-11.)
 
(40 ILCS 5/3-110.9)
Sec. 3-110.9. Transfer to Article 9.
(a) Until 6 months after the effective date of this amendatory Act of the 95th General Assembly, any active member of a pension fund established under Article 9 of this Code may apply for transfer of up to 6 years of his or her creditable service accumulated in any police pension fund under this Article to the Article 9 fund. Such creditable service shall be transferred only upon payment by such police pension fund to the Article 9 fund of an amount equal to:
Participation in the police pension fund shall terminate on the date of transfer.
(b) Until 6 months after the effective date of this amendatory Act of the 95th General Assembly, any active member of an Article 9 fund may reinstate service that was terminated by receipt of a refund, by payment to the police pension fund of the amount of the refund with interest thereon at the rate of 6% per year, compounded annually, from the date of refund to the date of payment.

(Source: P.A. 95-504, eff. 8-28-07; 95-876, eff. 8-21-08.)
 
(40 ILCS 5/3-110.10)
(Text of Section from P.A. 102-857)
Sec. 3-110.10. Transfer from Article 7. Until January 1, 2009, a person may transfer to a fund established under this Article up to 8 years of creditable service accumulated under Article 7 of this Code upon payment to the fund of an amount to be determined by
the board, equal to (i) the difference between the amount of
employee and employer contributions transferred to the fund
under Section 7-139.11 and the amounts that would have been contributed had such
contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the
date of payment.
No later than 6 months after July 23, 2021 (the effective date of Public Act 102-113), a person may transfer to a fund established under this Article creditable service accumulated under Article 7 of this Code for service as a sheriff's law enforcement employee, person employed by a participating municipality to perform police duties, or law enforcement officer employed on a full-time basis by a forest preserve district upon payment to the fund of an amount to be determined by the board, equal to (i) the difference between the amount of employee and employer contributions transferred to the fund under Section 7-139.14 and the amounts that would have been contributed had such contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the date of payment.
No later than 6 months after the effective date of this amendatory Act of the 102nd General Assembly, a person may transfer to a fund established under this Article creditable service accumulated under Article 7 of this Code for service as a county correctional officer or as a person employed by a participating municipality to perform administrative duties related to law enforcement upon payment to the fund of an amount to be determined by the board, equal to (i) the difference between the amount of employee and employer contributions transferred to the fund under Section 7-139.14 and the amounts that would have been contributed had such contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the date of payment.
(Source: P.A. 102-113, eff. 7-23-21; 102-857, eff. 5-13-22.)
(Text of Section from P.A. 102-1061)
Sec. 3-110.10. Transfer from Article 7. Until January 1, 2009, a person may transfer to a fund established under this Article up to 8 years of creditable service accumulated under Article 7 of this Code upon payment to the fund of an amount to be determined by
the board, equal to (i) the difference between the amount of
employee and employer contributions transferred to the fund
under Section 7-139.11 and the amounts that would have been contributed had such
contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the
date of payment.
No later than September 30, 2023, a person may transfer to a fund established under this Article creditable service accumulated under Article 7 of this Code for service as a sheriff's law enforcement employee, person employed by a participating municipality to perform police duties, law enforcement officer employed on a full-time basis by a forest preserve district, or person employed by a participating municipality or instrumentality to perform administrative duties related to law enforcement upon payment to the fund of an amount to be determined by the board, equal to (i) the difference between the amount of employee and employer contributions transferred to the fund under Section 7-139.14 and the amounts that would have been contributed had such contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the date of payment.
(Source: P.A. 102-113, eff. 7-23-21; 102-1061, eff. 1-1-23.)
 
(40 ILCS 5/3-110.11)
Sec. 3-110.11. Transfer of creditable service from Article 5 fund. For a period of 60 days after the effective date of this Section, a person may transfer to a fund established under this Article up to 10 years of creditable service accumulated under Article 5 of this Code upon payment to the fund of an amount to be determined by the board, equal to (i) the difference between the amount of employee and employer contributions transferred to the fund under Section 5-237.5 and the amounts that would have been contributed had such contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the date of payment.

(Source: P.A. 97-326, eff. 8-12-11.)
 
(40 ILCS 5/3-110.11a)
Sec. 3-110.11a. Optional credit under Article 5. A police officer may establish optional credit for up to 5 years of service as a participant under Article 5, provided that the police officer (i) was certified under the law governing the certification of police officers at the time the service was rendered, (ii) applies in writing on or before December 31, 2023, (iii) supplies satisfactory evidence of the employment, (iv) completes 10 years of contributing service as a police officer as defined in Section 3-106, and (v) pays into the fund the amount the police officer would have contributed if he or she had been a regular contributor during such period, plus an amount determined by the Board to be equal to the municipality's normal cost of the benefit, plus interest at the actuarially assumed rate calculated from the date the employee last became a police officer under this Article.
A police officer may not establish credit under this Section for any service for which the police officer is eligible to receive benefits under Article 5 of this Code.

(Source: P.A. 102-342, eff. 8-13-21.)
 
(40 ILCS 5/3-110.12)
Sec. 3-110.12. Transfer to Article 4 fund.
(a) At any time during the
6 months following the effective date of this Section, an active member of an Article 4 firefighters' pension fund may apply for transfer to that fund of up to 6 years of his or her creditable service accumulated
in the police pension fund under this Article that is administered by the same unit of local government if that active member was not subject to disciplinary action when he or she terminated employment with that police department. The creditable service shall be transferred upon payment by
the police pension fund to the Article 4 fund of an amount
equal to:
Participation in the police pension fund with respect to the transferred creditable service shall terminate on the date of transfer.
(a-5) At any time during the
6 months following the effective date of this amendatory Act of the 102nd General Assembly, an active member of an Article 4 firefighters' pension fund may apply for transfer to that fund of up to 8 years of his or her creditable service accumulated
in a police pension fund under this Article that is administered by a unit of local government if that active member was not subject to disciplinary action when he or she terminated employment with that police department. The creditable service shall be transferred upon payment by
the police pension fund to the Article 4 fund of an amount
equal to:
Participation in the police pension fund with respect to the transferred creditable service shall terminate on the date of transfer.
(b) At the time of applying for transfer of creditable service under this Section, an active member of an Article 4 firefighters' pension fund may, for the purpose of that transfer, reinstate creditable service that was
terminated by receipt of a refund, by payment to the police pension fund of the
amount of the refund with interest thereon at the rate of 6% per year,
compounded annually, from the date of the refund to the date of payment.

(Source: P.A. 102-63, eff. 7-9-21.)
 
(40 ILCS 5/3-110.13)
Sec. 3-110.13. Transfer from Article 15. No later than June 30, 2023, a person may irrevocably apply under Section 15-134.4 to transfer to a fund established under this Article creditable service accumulated under Article 15 of this Code for service as a police officer upon payment to the fund of an amount, to be determined by the board, equal to (i) the difference between the amount of employee and employer contributions transferred to the fund under Section 15-134.4 and the amounts that would have been contributed had such contributions been made at the rates applicable to an employee under this Article, plus (ii) interest thereon at the actuarially assumed rate, compounded annually, from the date of service to the date of payment.

(Source: P.A. 102-1061, eff. 1-1-23.)
 
(40 ILCS 5/3-110.14)
Sec. 3-110.14. Transfer to Article 7. On and after July 1, 2022 but no later than December 1, 2023, a participating employee who is actively employed as a sheriff's law enforcement employee under Article 7 may make a written election to transfer up to 10 years of creditable service from a fund established under this Article to the Illinois Municipal Retirement Fund established under Article 7. Upon receiving a written election by a participant under this Section, the creditable service shall be transferred to the Illinois Municipal Retirement Fund as soon as practicable upon payment by the police pension fund to the Illinois Municipal Retirement Fund of an amount equal to:
(Source: P.A. 102-1061, eff. 6-10-22.)
 
(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%
of such salary for each additional year of service over 20 years of service
through 30 years of service, 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, 1973 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.
(d) Notwithstanding any other provision of this Article,
the provisions of this subsection (d) apply to a person who is not a participant in the self-managed plan under Section 3-109.3 and who first
becomes a police officer under this Article on or after January 1, 2011.
A police officer age 55 or more who has 10 or more years of service in that capacity shall be entitled at his option to receive a monthly pension for his service as a police officer computed by multiplying 2.5% for each year of such service by his or her final average salary.
The pension of a police officer who is retiring after attaining age 50 with 10 or more years of creditable service shall be reduced by one-half of 1% for each month that the police officer's age is under age 55.
The maximum pension under this subsection (d) shall be 75%
of final average salary.
For the purposes of this subsection (d), "final average salary" means the greater of: (i) the average monthly salary obtained by dividing the total salary of the police officer during the 48 consecutive months of service within the last 60 months of service in which the total salary was the highest by the number of months of service in that period; or (ii) the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period.
Beginning on January 1, 2011, for all purposes under
this Code (including without limitation the calculation of
benefits and employee contributions), the annual salary
based on the plan year of a member or participant to whom this Section applies shall not exceed $106,800; however, that amount shall annually thereafter be increased by the lesser of (i) 3% of that amount, including all previous adjustments, or (ii) the annual unadjusted percentage increase (but not less than zero) in the consumer price index-u for the 12 months ending with the September preceding each November 1, including all previous adjustments.
Nothing in this amendatory Act of the 101st General Assembly shall cause or otherwise result in any retroactive adjustment of any employee contributions.
(Source: P.A. 101-610, eff. 1-1-20.)
 
(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, 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 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).
(g) Notwithstanding any other provision of this Article, the monthly pension of a
person who first becomes a police officer under this Article on or after January 1, 2011 shall be increased on the January 1 occurring either on or after the attainment of age 60 or the first anniversary of the pension start date, whichever is later. Each annual increase shall be calculated at 3% or one-half the annual unadjusted percentage increase (but not less than zero) in the consumer price index-u for the 12 months ending with the September preceding each November 1, whichever is less, of the originally granted pension. If the annual unadjusted percentage change in the consumer price index-u for a 12-month period ending in September is zero or, when compared with the preceding period, decreases, then the pension shall not be increased.
For the purposes of this subsection (g), "consumer price index-u" means the index published by the Bureau of Labor Statistics of the United States Department of Labor that measures the average change in prices of goods and services purchased by all urban consumers, United States city average, all items, 1982-84 = 100. The new amount resulting from each annual adjustment shall be determined by the Public Pension Division of the Department of Insurance and made available to the boards of the pension funds.
(Source: P.A. 96-1495, eff. 1-1-11.)
 
(40 ILCS 5/3-111.5)
Sec. 3-111.5. Membership date; previous IMRF service with the same municipality. A police officer who previously participated in the Illinois Municipal Retirement Fund (IMRF) for service as a member of the police department of a municipality and was transferred to that municipality's police pension fund upon its creation under this Article shall, for the purposes of determining the applicable tier of benefits under this Article, be deemed to have become a police officer and member of that municipality's police pension fund on the date that he or she first participated in IMRF as a member of the police department of that municipality, notwithstanding whether that start date was before January 1, 2011.

(Source: P.A. 101-627, eff. 1-24-20.)
 
(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.
Notwithstanding any other provision of this Article, for a person who first becomes a police officer under this Article on or after January 1, 2011, the pension to which the surviving spouse, children, or parents are entitled under this subsection (a) shall be in an amount equal to the greater of (i) 54% of the police officer's monthly salary at the date of death, or (ii) 66 2/3% of the police officer's earned pension at the date of death, and, if there is a surviving spouse, 12% of such monthly salary shall be granted to the guardian of any minor child or children, including a child who has been conceived but not yet born, for each such child until attainment of age 18. Upon the death of the surviving spouse leaving one or more minor children, or upon the death of a police officer leaving one or more minor children but no surviving spouse, a monthly pension of 20% of the monthly salary shall be granted to the duly appointed guardian of each such child for the support and maintenance of each such child until the child reaches age 18. The total pension provided under this paragraph shall not exceed 75% of the monthly salary of the deceased police officer (1) when paid to the survivor of a police officer who has attained 20 or more years of service credit and who receives or is eligible to receive a retirement pension under this Article, (2) when paid to the survivor of a police officer who dies as a result of illness or accident, (3) when paid to the survivor of a police officer who dies from any cause while in receipt of a disability pension under this Article, or (4) when paid to the survivor of a deferred pensioner. Nothing in this subsection (a) shall act to diminish the survivor's
benefits described in subsection (e) of this Section.
Notwithstanding Section 1-103.1, the changes made to this subsection apply without regard to whether the deceased police officer was in service on or after the effective date of this amendatory Act of the 101st General Assembly.
Notwithstanding any other provision of this Article, the monthly pension
of a survivor of a person who first becomes a police officer under this Article on or after January 1, 2011 shall be increased on the January 1 after attainment of age 60 by the recipient of the survivor's pension and
each January 1 thereafter by 3% or one-half the annual unadjusted percentage increase (but not less than zero) in the consumer price index-u for the 12 months ending with the September preceding each November 1, whichever is less, of the originally granted survivor's pension. If the annual unadjusted percentage change in
the consumer price index-u for a 12-month period ending in September is zero or, when compared with the preceding period, decreases, then the survivor's pension shall not
be increased.
For the purposes of this subsection (a), "consumer price index-u" means the index published by the Bureau of Labor Statistics of the United States Department of Labor that measures the average change in prices of goods and services purchased by all urban consumers, United States city average, all items, 1982-84 = 100. The new amount resulting from each annual adjustment shall be determined by the Public Pension Division of the Department of Insurance and made available to the boards of the pension funds.
(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. 101-610, eff. 1-1-20.)
 
(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, 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, 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, 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; 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-113.2)
Sec. 3-113.2. Dependent beneficiaries; payment to trust. Any benefit to be received by or paid to a dependent beneficiary may be received by or paid to a trust established for such dependent beneficiary if the dependent beneficiary is living at the time such benefit would be received by or paid to such trust.

(Source: P.A. 96-484, eff. 8-14-09.)
 
(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. 91-939, eff. 2-1-01.)
 
(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. 91-939, eff. 2-1-01.)
 
(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; 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-114.4) (from Ch. 108 1/2, par. 3-114.4)
Sec. 3-114.4.
Return to active duty after disability.
A police officer
who receives a disability pension under Section 3-114.1, 3-114.2, or 3-114.6
for more than 2 years and who returns to active
duty must remain in active police service for at least 5 years before becoming
eligible for a disability pension greater than the pension paid for the prior
disability.

(Source: P.A. 90-766, eff. 8-14-98.)
 
(40 ILCS 5/3-114.5) (from Ch. 108 1/2, par. 3-114.5)
Sec. 3-114.5.

Reduction of disability and survivor's benefits for corresponding
benefits payable under Workers' Compensation and Workers' Occupational Diseases
Acts. (a) Whenever a person is entitled to a disability or survivor's benefit
under this Article and to benefits under the Workers' Compensation Act or
the Workers' Occupational Diseases Act for the same injury or disease, the
benefits payable under this Article shall be reduced by an
amount computed in accordance with subsection (b) of this Section.
There shall be no reduction, however,
for any of the following: payments for medical, surgical and hospital
services, non-medical remedial
care and treatment rendered in accordance with a religious method of healing
recognized by the laws of this State and for artificial appliances;
payments made for scheduled losses for the loss of or permanent
and complete or permanent and partial loss of the use of any bodily member
or the body taken as a whole under subdivision (d)2 or subsection (e) of
Section 8 of the Workers' Compensation Act or Section 7 of the Workers'
Occupational Diseases Act; payments made for statutorily prescribed
losses under subdivision (d)2 of Section 8 of the Workers' Compensation Act
or Section 7 of the Workers' Occupational Diseases Act; and that portion of
the payments which is utilized to pay attorneys' fees and the costs of
securing the workers' compensation benefits under either the Workers'
Compensation Act or Workers' Occupational Diseases Act.
(b) The reduction prescribed by this Section shall be computed as follows:
(1) In the event that a person entitled to benefits under this Article
incurs
costs or attorneys' fees in order to establish his entitlement, the
reduction prescribed by this Section shall itself be reduced by the amount
of such costs and attorneys' fees.
(2) If the benefits deductible under this
Section are stated in a weekly amount, the monthly amount for the purpose
of this Section shall be 52 times the weekly amount, divided by 12.

(Source: P.A. 84-1472.)
 
(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; 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-115) (from Ch. 108 1/2, par. 3-115)
Sec. 3-115.
Certificate of disability.
A disability pension shall not be paid unless there is filed with
the board certificates of the police officer's
disability, subscribed and sworn
to by the police officer if not under legal disability, or by a
representative if the officer is under legal
disability, and by the police
surgeon (if there be one) and 3 practicing physicians selected by the
board. The board may require other evidence of
disability. Medical examination of
a police officer retired for disability shall be made
at least once each year
prior to attainment of age 50, as verification of the continuance
of disability
for service as a police officer. No examination shall
be required after age 50.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-116) (from Ch. 108 1/2, par. 3-116)
Sec. 3-116.
Examination and emergency service.
A police officer whose duty is suspended because of disability may be
summoned to appear before the board, and to submit to an examination
to determine fitness for duty. The
officer shall abide by the board's decision. If a police officer retired
for disability, except one who voluntarily retires after 20 years' service,
is found upon medical examination to have recovered from
disability, the board shall certify to the chief of police that the member
is no longer disabled and is able to resume the duties of his or her
position. In case of emergency, a disabled police officer
may be assigned to and shall perform such
duty without right to compensation as the chief of police or chief officer
of the municipality may
direct.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-116.1) (from Ch. 108 1/2, par. 3-116.1)
Sec. 3-116.1.
Disability pension option.
A police officer age 50 or
older who is receiving a disability pension may by written application to
the board, elect the disability pension option if the period during which
a disability pension was paid when added to the period of active service
equals at least 20 years. The election shall permit the officer to continue
to receive a retirement pension for the remainder of his or her life of
1/2 of the salary at the date of the retirement on disability in lieu of
any amounts which would have been payable to the officer under Section 3-111.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-117) (from Ch. 108 1/2, par. 3-117)
Sec. 3-117.
Police officers over age 50.
This Article shall not be
construed to require the retirement at age 50 of any police officer capable
of performing his or her duties.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-117.1) (from Ch. 108 1/2, par. 3-117.1)
Sec. 3-117.1.
Waiver.
A retired police officer or surviving spouse may
execute a written waiver of the right to receive all or part of his or her
pension. A waiver shall take effect upon its being filed with the board and
may be revoked only within the first 30 days after it is filed with the board.

(Source: P.A. 83-1440.)
 
(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) or (c).
(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.
(c) This Section does not disqualify a surviving spouse from receiving a survivor's pension if (i) the police officer was married to the surviving spouse for at least 5 years prior to the police officer's death and (ii) the surviving spouse has attained age 62. For a person who becomes eligible for a benefit under this subsection (c), the benefit shall begin to accrue on the effective date of this amendatory Act of the 102nd General Assembly or the first day of the month following the police officer's death, whichever is later. Notwithstanding any other provision of this Code, the benefits for a surviving spouse who qualifies under this subsection shall terminate no later than 15 years after the benefits begin to accrue. For the purposes of Section 1-103.1 of this Code, this subsection is applicable without regard to whether the police officer was in active service on or after the effective date of this amendatory Act of the 102nd General Assembly.
(Source: P.A. 102-811, eff. 1-1-23.)
 
(40 ILCS 5/3-121) (from Ch. 108 1/2, par. 3-121)
Sec. 3-121.
Marriage and remarriage.
The pensions provided in Sections
3-112, 3-114.1, 3-114.2, and 3-114.6 shall not be paid to a child
or dependent parent after marriage or remarriage of the child or dependent
parent following the death of the police officer.
The pensions provided in Sections 3-112, 3-114.1 and 3-114.2 shall not be
paid to a surviving spouse after remarriage following the death of the police
officer, if the remarriage occurs (i) prior to January 1, 1974 or (ii)
after December 31, 1974 but before the effective date of this amendatory Act
of 1995. Remarriage on or after the effective date of this amendatory Act of
1995 does not affect the surviving spouse's eligibility for those pensions,
regardless of whether the deceased police officer was in service on or after
that effective date. A surviving spouse whose pension was terminated due to
remarriage during 1974, and who applies for reinstatement of that pension
before January 1, 1990, shall be entitled to have the pension reinstated
beginning on January 1, 1990.

(Source: P.A. 89-408, eff. 11-15-95; 90-766, eff. 8-14-98.)
 
(40 ILCS 5/3-122) (from Ch. 108 1/2, par. 3-122)
Sec. 3-122.

Pensions to survivors of male and female police
officers. All provisions of this Article relating to pensions
to a surviving spouse, children
or dependent parents of a police officer shall
apply with equal force to
the surviving spouse, minor children and dependent parents of male and
female police officers without any modification whatsoever.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-123) (from Ch. 108 1/2, par. 3-123)
Sec. 3-123.
Non-resident pensioner.
A pensioner under this Article
who resides
outside of Illinois shall from time to time furnish the board such proof
or affidavits as the board may require
concerning compliance with the provisions of this Article.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-124) (from Ch. 108 1/2, par. 3-124)
Sec. 3-124.
Refund.
A police officer who is separated from police
service after June 30, 1953 with less than 20 years of service is entitled
to a refund upon request of all
contributions made by the officer to the police pension
fund.
Acceptance of a refund shall bar the police officer and
his or her dependents
from any further participation in the benefits of this Article subject
to restoration upon re-entry into service and repayment to the fund of
the refund together with interest at 2% per annum from the
date of refund until
the date of repayment.
If a police officer dies with less than 10 years of police service,
the officer's
contributions to the police pension fund shall, upon the
written request of his or her surviving spouse, be refunded
to the spouse without interest. If
upon the death of a police officer, there is no surviving spouse, the
excess of the officer's contributions to the fund over
any pension payments shall be refunded to his or her heirs or estate.
Acceptance of this refund shall bar the police officer's
dependents or estate
from any further participation in the benefits provided under
this Article.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-124.1) (from Ch. 108 1/2, par. 3-124.1)
Sec. 3-124.1. Re-entry into active service.
(a) 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.
(b) If a police officer who first becomes a member on or after January 1, 2019 is receiving pension payments (other than as provided in Section 3-109.3) and re-enters active
service with any municipality that has established a pension fund under this Article, that police officer may continue to receive pension payments while he or she is in active service, but shall only participate in a defined contribution plan established by the municipality pursuant to Section 3-109.4 and may not establish creditable service in the pension fund established by that municipality or have his or her pension recomputed.

(Source: P.A. 100-281, eff. 8-24-17.)
 
(40 ILCS 5/3-124.2) (from Ch. 108 1/2, par. 3-124.2)
Sec. 3-124.2.
Deduction for group plans.
If a municipality sponsors
a group hospital and medical plan which includes retired police officers
and their spouses, upon written request of a retired police officer, deductions
shall be made from the pension payments of the officer in the amounts which
the officer is required to contribute toward the group plan in order to
obtain such coverage.
Whenever continued group insurance coverage is elected in accordance
with the provisions of Section 367g of the Illinois Insurance Code, as now
or hereafter amended, the total monthly premium for such continued group
insurance coverage or such portion thereof as is not paid
by the municipality
shall, upon request of the person electing such
continued group insurance coverage, be deducted from any monthly pension
benefit otherwise payable to such person pursuant to this Article, to be
remitted by the pension fund making such deduction to the insurance company
or other entity providing the group insurance coverage.

(Source: P.A. 84-1010.)
 
(40 ILCS 5/3-124.3)
Sec. 3-124.3. Authority of the fund. Subject to Section 3-141.1, the fund shall retain the exclusive authority to adjudicate and award disability benefits pursuant to Sections 3-114.1, 3-114.2, and 3-114.3, retirement benefits pursuant to Section 3-111, and survivor benefits under Sections 3-112 and 3-113.1 and to issue refunds pursuant to Section 3-124. The exclusive method of judicial review of any final administrative decision of the fund shall be made in accordance with Section 3-148. The Police Officers' Pension Investment Fund established under Article 22B of this Code shall not have the authority to control, alter, or modify, or the ability to review or intervene in, the proceedings or decisions of the fund as otherwise provided in this Section.

(Source: P.A. 101-610, eff. 1-1-20.)
 
(40 ILCS 5/3-125) (from Ch. 108 1/2, par. 3-125)
Sec. 3-125. Financing.
(a) The city council or the board of trustees of
the municipality shall annually levy a tax upon all
the taxable property of the municipality at the rate on the dollar which
will produce an amount which, when added to the deductions from the salaries
or wages of police officers, and revenues
available from other
sources, will equal a sum sufficient to meet
the annual requirements of the police pension fund. The annual
requirements to be provided by such tax levy are equal
to (1) the normal cost of the pension fund for the year involved, plus
(2) an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2040, as annually updated and determined by an enrolled actuary employed by the Illinois Department of Insurance or by an enrolled actuary retained by the pension fund or the municipality. In making these determinations, the required minimum employer contribution shall be calculated each year as a level percentage of payroll over the years remaining up to and including fiscal year 2040 and shall be determined under the projected unit credit actuarial cost method. The tax shall be levied and
collected in the same manner as the general taxes
of the municipality, and in addition to all other taxes now or hereafter authorized to
be levied upon all property within the municipality, and shall be in
addition to the amount authorized to be levied for general purposes as
provided by Section 8-3-1 of the Illinois Municipal Code, approved May
29, 1961, as amended. The tax shall be forwarded directly to the treasurer of the board within 30 business days after receipt by the county.
(b) For purposes of determining the required employer contribution to a pension fund, the value of the pension fund's assets shall be equal to the actuarial value of the pension fund's assets, which shall be calculated as follows:
(c) If a participating municipality fails to transmit to the fund contributions required of it under this Article for more than 90 days after the payment of those contributions is due, the fund may, after giving notice to the municipality, certify to the State Comptroller the amounts of the delinquent payments in accordance with any applicable rules of the Comptroller, and the Comptroller must, beginning in fiscal year 2016, deduct and remit to the fund the certified amounts or a portion of those amounts from the following proportions of payments of State funds to the municipality:
The State Comptroller may not deduct from any payments of State funds to the municipality more than the amount of delinquent payments certified to the State Comptroller by the fund.
(d) The police pension fund shall consist of the following moneys which
shall be set apart by the treasurer of the municipality:
(e) The Commission on Government Forecasting and
Accountability shall conduct a study of all funds established
under this Article and shall report its findings to the General
Assembly on or before January 1, 2013. To the fullest extent possible, the study shall include, but not be limited to, the following:
 
(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%; 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. 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-125.2) (from Ch. 108 1/2, par. 3-125.2)
Sec. 3-125.2.
Pick up of contributions.
A municipality may pick up
the police officers' contributions required by Section 3-125.1 for all salary
earned after December 31, 1981. If a municipality decides not to pick up
the contributions, the required contributions shall continue to be deducted
from salary. If contributions are picked up, they shall be treated as employer
contributions in determining tax treatment under the United States Internal
Revenue Code. However, the municipality shall continue to withhold Federal
and State income taxes based upon these contributions until the Internal
Revenue Service or the Federal courts rule that pursuant to Section 414(h)
of the United States Internal Revenue Code these contributions shall not
be included as gross income of the police officers until such time as they
are distributed or made available. The municipality shall pay these contributions
from the same source of funds which is used to pay the salaries of police
officers. The municipality may pick up these contributions by a reduction
in the cash salary of the police officer or by an offset against a future
salary increase or by a combination of a reduction in salary and offset
against a future salary increase. If contributions are picked up they shall
be considered for all purposes of this Article as police officers' contributions
made prior to the time that contributions were picked up.

(Source: P.A. 83-1440.)
 
(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. 91-939, eff. 2-1-01.)
 
(40 ILCS 5/3-128) (from Ch. 108 1/2, par. 3-128)
Sec. 3-128.
Board created.
A board of 5 members shall constitute a board of trustees to administer the
pension fund and to designate the beneficiaries thereof. The board shall be
known as the "Board of Trustees of the Police Pension Fund"
of the municipality.
Two members of the board shall be appointed by the mayor or president of
the board of trustees of the municipality involved. The 3rd and 4th
members of the board shall be elected from the active participants of
the pension fund by such active
participants. The 5th member shall be elected by and from the
beneficiaries.
One of the members appointed
by the mayor or president of the board of trustees shall serve for
one year beginning on the 2nd Tuesday in May
after the municipality comes under this Article. The other
appointed member shall serve for 2 years beginning on the same date. Their
successors shall serve for 2
years each or until their successors are appointed and qualified.
The election for board members
shall be held biennially on the 3rd Monday in April, at such place or
places in the municipality and under the Australian ballot system and such
other regulations as shall be prescribed by the appointed members of the
board.
The active pension fund participants shall be entitled to vote only
for the active participant members of the board. All beneficiaries of
legal age may vote only for the member chosen from among the
beneficiaries. No person shall be entitled to cast more than one ballot at
such election. The term of elected members shall be 2 years,
beginning on the 2nd Tuesday of the first May after the election.
Upon the death, resignation or inability to act of any elected board
member, his or her successor shall be elected for the
unexpired term at a special election, to be called by the board and
conducted in the same manner as the regular biennial election.
Members of the board shall neither receive nor have any right to
receive any salary from the pension fund for services performed as trustees
in that office.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-129) (from Ch. 108 1/2, par. 3-129)
Sec. 3-129.
Rooms.
Suitable rooms for board offices and meetings shall be assigned
by the mayor or city council or board of trustees of the municipality.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-130) (from Ch. 108 1/2, par. 3-130)
Sec. 3-130.
Board meetings.
The board
shall hold annually regular quarterly meetings in
July, October, January and April, and special meetings as called
by the president.
At the regular July meeting, the board shall select from its members a
president, vice-president, secretary, and assistant secretary to serve for
one year and until their respective
successors are elected and
qualified.
The vice-president shall perform the duties of president
during any vacancy in that office, or during the president's absence
from the municipality, or if he or she is by
reason of illness or other causes unable to perform the
duties of the office.
The assistant secretary shall act for the secretary whenever necessary
to discharge the functions of such office.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-131) (from Ch. 108 1/2, par. 3-131)
Sec. 3-131.
Powers and duties of board.
The board shall have the powers and duties stated in Sections 3-132 through
3-140.1 in addition to the other powers and duties provided
under
this Article.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-132) (from Ch. 108 1/2, par. 3-132)
Sec. 3-132. To control and manage the Pension Fund. In accordance with the
applicable provisions of Articles 1 and 1A and this Article, to control and
manage, exclusively, the following:
All money received or collected shall be credited by the treasurer of the
municipality to the account of the pension fund and
held by the treasurer of the municipality subject to the order and
control of the board. The treasurer of the municipality shall maintain a
record of all money received, transferred, and held for the account of the
board.

(Source: P.A. 101-610, eff. 1-1-20.)
 
(40 ILCS 5/3-132.1)
Sec. 3-132.1. To transfer investment authority to the Police Officers' Pension Investment Fund. As soon as practicable after the effective date of this amendatory Act of the 101st General Assembly, but no later than 30 months after the effective date of this amendatory Act of the 101st General Assembly, each transferor pension fund shall transfer, in accordance with the requirements of Section 22B-120, to the Police Officers' Pension Investment Fund created under Article 22B for management and investment all of their securities or for which commitments have been made, and all funds, assets, or moneys representing permanent or temporary investments, or cash reserves maintained for the purpose of obtaining income thereon. Upon the transfer of such securities, funds, assets, and moneys of a transferor pension fund to the Police Officers' Pension Investment Fund, the transferor pension fund shall not manage or control the same and shall no longer exercise any investment authority pursuant to Section 3-135 of this Code, notwithstanding any other provision of this Article to the contrary.
Nothing in this Section prohibits a fund under this Article from maintaining an account, including an interest earning account, for the purposes of benefit payments and other reasonable expenses after the end of the transition period as defined in Section 22B-112, and funds under this Article are encouraged to consider a local bank or financial institution to provide such accounts and related financial services.

(Source: P.A. 101-610, eff. 1-1-20.)
 
(40 ILCS 5/3-133) (from Ch. 108 1/2, par. 3-133)
Sec. 3-133.
To order payments and issue certificates.
To order the payment of pensions and other benefits and to issue certificates
signed by its president and
secretary to the beneficiaries stating
the amount and purpose of
the payment.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-134) (from Ch. 108 1/2, par. 3-134)
Sec. 3-134.
To submit annual list of fund payments.
To submit annually to the city council or board of trustees at the close
of the municipality's fiscal year, a list of persons entitled to payments
from the fund, stating the amount of payments, and their purpose, as
ordered by the board. It shall also include items of income accrued to the
fund during the fiscal year. The list shall be
signed by the secretary
and president of the board, and attested under oath. A resolution or order
for the payment of money shall not be valid unless approved by a majority of
the board members, and signed by the president and secretary of the board.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-135) (from Ch. 108 1/2, par. 3-135)
Sec. 3-135.
To invest funds.
Beginning January 1, 1998, the
board shall invest funds in accordance with Sections 1-113.1 through 1-113.10
of this Code.

(Source: P.A. 90-507, eff. 8-22-97.)
 
(40 ILCS 5/3-136) (from Ch. 108 1/2, par. 3-136)
Sec. 3-136.
To subpoena witnesses.
To compel witnesses to attend and testify before it upon all matters
connected with the administration of this Article, in the manner provided
by law for the taking of testimony in the circuit courts
of this State. The president, or any board member, may administer oaths to
witnesses.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-137) (from Ch. 108 1/2, par. 3-137)
Sec. 3-137.
To appoint clerk.
To appoint a clerk and define his duties. No person drawing a pension
under this Article shall be employed by the Board.

(Source: Laws 1963, p. 161.)
 
(40 ILCS 5/3-138) (from Ch. 108 1/2, par. 3-138)
Sec. 3-138.
To pay expenses.
To provide for the payment from the fund of all necessary expenses,
including clerk hire, printing and witness fees.

(Source: Laws 1963, p. 161.)
 
(40 ILCS 5/3-139) (from Ch. 108 1/2, par. 3-139)
Sec. 3-139.
To keep records.
To keep a public record of all its proceedings.

(Source: Laws 1963, p. 161.)
 
(40 ILCS 5/3-140) (from Ch. 108 1/2, par. 3-140)
Sec. 3-140.
To make rules.
To make necessary rules and regulations in conformity with the
provisions of this Article, and
to publish and transmit copies from time to time to
all pensioners and contributors.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-140.1) (from Ch. 108 1/2, par. 3-140.1)
Sec. 3-140.1.
To accept donations.
To accept by gift, grant, transfer,
or bequest, any money, real estate, or personal property. Such money and
the proceeds from the sale of or the income from such real estate or personal
property shall be paid into the pension fund.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-141) (from Ch. 108 1/2, par. 3-141)
Sec. 3-141.
Annual report by treasurer.
On the 2nd Tuesday in May annually, the treasurer and all other
officials of the municipality who had the custody of any pension funds
herein provided, shall make a sworn statement to the pension board,
and to the mayor and council or president
and board of trustees of the municipality, of all moneys received and paid out by
them on account of the pension fund during the year, and of the amount of
funds then on hand and owing to the pension fund. All surplus then
remaining with any official other than the treasurer shall be paid to the
treasurer of the municipality. Upon demand of the pension board, any
official shall furnish a statement relative to the official method of
collection or handling of the pension funds. All books and
records of that
official shall be produced at any time by him for examination and
inspection by the board.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-141.1)
Sec. 3-141.1. Award of benefits. Prior to the board's determination of benefits, the board shall provide, in writing, the total amount of the annuity for a member and all information used in the calculation of that benefit to the Treasurer of the municipality. If the Treasurer is of the opinion that the calculated annuity is incorrect, the Treasurer shall immediately notify the board. The board shall review the Treasurer's findings, and if the Board concurs that an error exists it shall re-determine the annuity so that it is calculated in accordance with the Illinois Pension Code.

(Source: P.A. 95-950, eff. 8-29-08.)
 
(40 ILCS 5/3-142) (from Ch. 108 1/2, par. 3-142)
Sec. 3-142. Payment of benefits - funds insufficient. Any police officer and any eligible surviving spouse, child or children,
or dependent parent
of the officer to whom the
board has ordered benefits to be paid, shall receive a yearly benefit
payable in 12 equal monthly installments, which shall be the aggregate
amount to which they are entitled.
If at any time there is not sufficient money
in the fund to pay the
benefits under this Article
the city council or board of
trustees of the municipality shall make every legal effort to
replenish the fund so that all beneficiaries may receive the amounts to
which they are entitled.

(Source: P.A. 96-1517, eff. 2-4-11.)
 
(40 ILCS 5/3-143) (from Ch. 108 1/2, par. 3-143)
Sec. 3-143. Report by pension board.
(a) The pension board shall report annually to the city
council or board of trustees of the municipality on the condition of the
pension fund at the end of its most recently completed fiscal year. The
report shall be made prior to the council or board meeting held for the levying
of taxes for the year for which the report is made.
The pension board shall certify and provide the following information to the city council or board of trustees of the municipality:
Before the pension board makes its report, the municipality shall have the assets
of the fund and their current market value verified by an independent certified
public accountant of its choice.
(b) The municipality is authorized to publish the report submitted under this Section. This publication may be made, without limitation, by publication in a local newspaper of general circulation in the municipality or by publication on the municipality's Internet website. If the municipality publishes the report, then that publication must include all of the information submitted by the pension board under subsection (a).
(Source: P.A. 100-863, eff. 8-14-18.)
 
(40 ILCS 5/3-144) (from Ch. 108 1/2, par. 3-144)
Sec. 3-144.

Application to certain police officer's
annuity and benefit funds. As of July 20, 1949, the pension fund established
under this Article superseded and replaced any annuity and benefit fund
in operation under "An Act to
provide for the creation, setting apart, maintenance and administration of
a policemen's annuity and benefit fund in cities having a population of not
less than one hundred thousand and not more than two hundred thousand
inhabitants", approved June 12, 1931, as amended, which Act was repealed
in 1949. Any such superseded fund was merged into and became a part of the
pension fund established under this Article.
All annuities, pensions and other benefits granted under any such superseded
fund or any pre-existing police pension fund, and claims pending
under such funds which were approved by the board of the superseding funds
shall be paid by the board of trustees of the funds established under this
Article according to the law under which the annuities, pensions or other
benefits were granted.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-144.1) (from Ch. 108 1/2, par. 3-144.1)
Sec. 3-144.1.

All pensions, refunds or disability pension benefits granted
under this Article, and every portion thereof, shall be exempt from attachment
or garnishment process and shall not be seized, taken, subjected to, detained
or levied upon by virtue of any judgment, or any process or proceedings
whatsoever issued out of or by any court for the payment and satisfaction
in whole or in part of any debt, damage, claim, demand or judgment against
a pensioner, refund applicant or other beneficiary hereunder.

(Source: P.A. 84-546.)
 
(40 ILCS 5/3-144.2) (from Ch. 108 1/2, par. 3-144.2)
Sec. 3-144.2. Mistake in benefit.
(a) If the Fund commits a mistake by setting any benefit at an incorrect amount, it shall adjust the benefit to the correct level as soon as may be practicable after the mistake is discovered. The term "mistake" includes a clerical or administrative error executed by the Fund or participant as it relates to a benefit under this Article; however, in no case shall "mistake" include any benefit as it relates to the reasonable calculation of the benefit or aspects of the benefit based on salary, service credit, calculation or determination of a disability, date of retirement, or other factors significant to the calculation of the benefit that were reasonably understood or agreed to by the Fund at the time of retirement.
(b) If the benefit was mistakenly set too low, the Fund shall make a lump sum payment to the recipient of an amount equal to the difference between the benefits that should have been paid and those actually paid, plus interest at the rate prescribed by the Public Pension Division of the Department of Insurance from the date the unpaid amounts accrued to the date of payment.
(c) If the benefit was mistakenly set too high, the Fund may recover the amount overpaid from the recipient thereof, either directly or by deducting such amount from the remaining benefits payable to the recipient as is indicated by the recipient. If the overpayment is recovered by deductions from the remaining benefits payable to the recipient, the monthly deduction shall not exceed 10% of the corrected monthly benefit unless otherwise indicated by the recipient.
However, if (i) the amount of the benefit was mistakenly set too high, and (ii) the error was undiscovered for 3 years or longer, and (iii) the error was not the result of fraud committed by the affected participant or beneficiary, then upon discovery of the mistake the benefit shall be adjusted to the correct level, but the recipient of the benefit need not repay to the Fund the excess amounts received in error.

(Source: P.A. 98-1117, eff. 8-26-14.)
 
(40 ILCS 5/3-144.5)
Sec. 3-144.5. Fraud. Any person, member, trustee, or employee of the board who knowingly
makes any false statement or falsifies or permits to be falsified any
record of a fund in any attempt to defraud such fund as a
result of such act, or intentionally or knowingly defrauds a fund in any manner, is guilty of a Class A misdemeanor.

(Source: P.A. 95-950, eff. 8-29-08.)
 
(40 ILCS 5/3-144.6)
Sec. 3-144.6. Dissolution and reestablishment of inactive police pension funds. The corporate authorities of a municipality for which a pension fund has been established under this Article may, by resolution or ordinance, dissolve the fund if an independent auditor has certified to the authorities that the fund has no liabilities, participants, or beneficiaries entitled to benefits, and the authorities shall reestablish the fund if a police officer of the municipality seeks to establish service credit in the fund or if reestablishment of the fund is required upon a former police officer's reinstatement of creditable service under subsection (b) of Section 3-110.7 of this Code.
The Public Pension Division of the Department of Insurance shall adopt rules regarding the process and procedures for (i) dissolving a pension fund under this Section and (ii) redistributing assets and reestablishing the fund if reestablishment of the fund is necessary.

(Source: P.A. 97-99, eff. 1-1-12.)
 
(40 ILCS 5/3-145) (from Ch. 108 1/2, par. 3-145)
Sec. 3-145. Referendum in municipalities less than 5,000.
(a) This Article
shall not be effective in any
municipality having a population of less than 5,000 unless the
proposition to adopt the Article is submitted
to and approved
by the voters of the municipality in the manner herein provided.
Whenever the electors of the municipality, equal in number to 5% of
the number of legal votes cast at the last preceding general municipal
election, petition the city, village or town clerk to submit the proposition
whether
that municipality shall adopt this Article, the officer to whom the
petition is addressed shall certify the proposition to the proper election
officials who shall submit the proposition in accordance
with the general election law at a regular election in the municipality
provided that notice of the referendum, if held
before July 1, 1999,
has been given in accordance with the provisions of Section
12-5
of the Election Code in effect at the time of the bond referendum, at least
10 and not more than 45 days before the date of
the election, notwithstanding the time for publication otherwise imposed by
Section 12-5.
Notices required in connection with the submission of public questions
on or after July 1, 1999 shall be as set forth in Section 12-5 of the Election
Code.
If the proposition is not adopted at
that election, it may be submitted in like manner at any regular election
thereafter. The
proposition shall be substantially in the following form:

--------------------------------------------------------------
Shall the city (or village or
incorporated town) of.... adopt YES
Article 3 of the "Illinois Pension ------------------------
Code", pertaining to the creation NO
of a police pension fund?

--------------------------------------------------------------

If a majority of the votes cast on the proposition
is for the proposition, this Article is adopted in that municipality.
(b) For a period of 60 days after the effective date of this amendatory Act of the 96th General Assembly, if a municipality having a population of less than 5,000 has adopted this Article in accordance with the provisions of subsection (a), the municipality may elect to terminate participation under this Article if all of the following conditions are met:
If the conditions of this subsection (b) are met and the closed fund contains assets, those assets shall be transferred to the municipality for its general corporate purposes.
If a municipality that terminates participation under this Article in accordance with this subsection (b) wants to reinstate the fund, then the proposition to re-adopt the Article must be submitted to and approved
by the voters of the municipality in the manner provided in subsection (a).

(Source: P.A. 96-216, eff. 8-10-09.)
 
(40 ILCS 5/3-147) (from Ch. 108 1/2, par. 3-147)
Sec. 3-147. Felony conviction. None of the benefits provided in
this Article shall be paid to any person who is convicted of any felony
relating to or arising out of or in
connection with his or her service as a police officer.
None of the benefits provided for in this Article shall be paid to any person who otherwise would receive a survivor benefit who is convicted of any felony relating to or arising out of or in connection with the service of the police officer from whom the benefit results.
This Section shall not impair any contract or vested right acquired prior
to July 11, 1955 under any law
continued in this Article, nor
preclude the right to a refund, and for the changes under this amendatory Act of the 100th General Assembly, shall not impair any contract or vested right acquired by a survivor prior to the effective date of this amendatory Act of the 100th General Assembly.
All persons entering service subsequent to July
11, 1955 are deemed to have consented to the provisions of this Section as a
condition of coverage, and all participants entering service subsequent to the effective date of this amendatory Act of the 100th General Assembly shall be deemed to have consented to the provisions of this amendatory Act as a condition of participation.

(Source: P.A. 100-334, eff. 8-25-17.)
 
(40 ILCS 5/3-148) (from Ch. 108 1/2, par. 3-148)
Sec. 3-148. Administrative review. Except as it relates to any time limitation to correct a mistake as provided in Section 3-144.2, the provisions of the Administrative Review Law,
and all amendments and modifications thereof and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the retirement board
provided for under this Article. The term "administrative decision" is as
defined in Section 3-101 of the Code of Civil Procedure.

(Source: P.A. 98-1117, eff. 8-26-14.)
 
(40 ILCS 5/3-149) (from Ch. 108 1/2, par. 3-149)
Sec. 3-149.
General provisions and savings clause.
The provisions of Article 1 and Article 23 of this Code apply to this
Article as though such provisions were fully set forth in this Article as a
part thereof.

(Source: Laws 1963, p. 161.)
 
(40 ILCS 5/3-150) (from Ch. 108 1/2, par. 3-150)
Sec. 3-150.
Applicability of home rule powers.
A home rule
unit, as defined in Article VII of the 1970 Illinois Constitution or any
amendment thereto, shall have no power to change, alter,
or amend in any way the provisions of this
Article. A home rule unit which is a municipality, as defined
in Section 3-103, shall not provide for, singly or as a part of any
plan or program, by any means whatsoever, any type of retirement
or annuity benefit to a police officer other than through
establishment
of a fund as provided in this Article.

(Source: P.A. 83-1440.)
 
(40 ILCS 5/3-152) (from Ch. 108 1/2, par. 3-152)
Sec. 3-152.
Savings clause.
The repeal or amendment of any Section
or provision of this Article by this amendatory Act of 1984 shall not affect
or impair any pensions, benefits, rights or credits accrued or in effect
prior thereto.

(Source: P.A. 83-1440.)

Structure Illinois Compiled Statutes

Illinois Compiled Statutes

Chapter 40 - PENSIONS

40 ILCS 5/ - Illinois Pension Code.

Article 1 - General Provisions: Short Title, Effect Of Code And Other Provisions

Article 1A - Regulation Of Public Pension Funds

Article 2 - General Assembly Retirement System

Article 3 - Police Pension Fund - Municipalities 500,000 And Under

Article 4 - Firefighters' Pension Fund - Municipalities 500,000 And Under

Article 5 - Policemen's Annuity And Benefit Fund--Cities Over 500,000

Article 6 - Firemen's Annuity And Benefit Fund--Cities Over 500,000

Article 7 - Illinois Municipal Retirement Fund

Article 8 - Municipal Employees', Officers', And Officials' Annuity And Benefit Fund--Cities Over 500,000 Inhabitants

Article 9 - County Employees' and Officers' Annuity and Benefit Fund - Counties Over 3,000,000 Inhabitants

Article 10 - Forest Preserve District Employees' Annuity And Benefit Fund

Article 11 - Laborers' And Retirement Board Employees' Annuity And Benefit Fund--Cities Over 500,000 Inhabitants

Article 12 - Park Employees' And Retirement Board Employees' Annuity And Benefit Fund--Cities Over 500,000

Article 13 - Metropolitan Water Reclamation District Retirement Fund

Article 14 - State Employees' Retirement System Of Illinois

Article 15 - State Universities Retirement System

Article 16 - Teachers' Retirement System Of The State Of Illinois

Article 17 - Public School Teachers' Pension And Retirement Fund--Cities Of Over 500,000 Inhabitants

Article 18 - Judges Retirement System Of Illinois

Article 19 - Closed Funds

Article 20 - Retirement Systems Reciprocal Act

Article 21 - Social Security Enabling Act

Article 22 - Miscellaneous Collateral Provisions

Article 22A - Investment Board

Article 22B - The Police Officers' Pension Investment Fund

Article 22C - The Firefighters' Pension Investment Fund

Article 23 - Purpose--Savings Provisions--Repeal

Article 24 - Public Employees' Deferred Compensation