PEN CD-IMRF-DEATH BENEFIT

Illinois General Assembly - Full Text of SB2802

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SB2802 - 104th General Assembly

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Senate Amendment 001

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Senate Amendment 001

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SB2802 Enrolled
LRB104 17391 RPS 30816 b
1

AN ACT concerning public employee benefits.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Pension Code is amended by
5
changing Sections 7-132, 7-158, 7-164, 7-172, 7-205, and 7-206
6
as follows:

7

(40 ILCS 5/7-132)

(from Ch. 108 1/2, par. 7-132)
8

Sec. 7-132.
Municipalities, instrumentalities and
9
participating instrumentalities included and effective dates.
10
(A) Municipalities and their instrumentalities.
11

(a) The following described municipalities, but not
12
including any with more than 1,000,000 inhabitants, and the
13
instrumentalities thereof, shall be included within and be
14
subject to this Article beginning upon the effective dates
15
specified by the Board:
16

(1) Except as to the municipalities and
17

instrumentalities thereof specifically excluded under this
18

Article, every county shall be subject to this Article,
19

and all cities, villages and incorporated towns having a
20

population in excess of 5,000 inhabitants as determined by
21

the last preceding decennial or subsequent federal census,
22

shall be subject to this Article following publication of
23

the census by the Bureau of the Census. Within 90 days

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

after publication of the census, the Board shall notify
2

any municipality that has become subject to this Article
3

as a result of that census, and shall provide information
4

to the corporate authorities of the municipality
5

explaining the duties and consequences of participation.
6

The notification shall also include a proposed date upon
7

which participation by the municipality will commence.
8

However, for any city, village or incorporated town
9

that attains a population over 5,000 inhabitants after
10

having provided social security coverage for its employees
11

under the Social Security Enabling Act, participation
12

under this Article shall not be mandatory but may be
13

elected in accordance with subparagraph (3) or (4) of this
14

paragraph (a), whichever is applicable.
15

(2) School districts, other than those specifically
16

excluded under this Article, shall be subject to this
17

Article, without election, with respect to all employees
18

thereof.
19

(3) Towns and all other bodies politic and corporate
20

which are formed by vote of, or are subject to control by,
21

the electors in towns and are located in towns which are
22

not participating municipalities on the effective date of
23

this Act, may become subject to this Article by election
24

pursuant to Section 7-132.1.
25

(4) Any other municipality (together with its
26

instrumentalities), other than those specifically excluded

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

from participation and those described in paragraph (3)
2

above, may elect to be included either by referendum under
3

Section 7-134 or by the adoption of a resolution or
4

ordinance by its governing body. A copy of such resolution
5

or ordinance duly authenticated and certified by the clerk
6

of the municipality or other appropriate official of its
7

governing body shall constitute the required notice to the
8

board of such action.
9

(b) A municipality that is about to begin participation
10
shall submit to the Board an application to participate, in a
11
form acceptable to the Board, not later than 90 days prior to
12
the proposed effective date of participation. The Board shall
13
act upon the application within 90 days, and if it finds that
14
the application is in conformity with its requirements and the
15
requirements of this Article, participation by the applicant
16
shall commence on a date acceptable to the municipality and
17
specified by the Board, but in no event more than one year from
18
the date of application.
19

(c) A participating municipality which succeeds to the
20
functions of a participating municipality which is dissolved
21
or terminates its existence shall assume and be transferred
22
the net accumulation balance in the municipality reserve and
23
the municipality account receivable balance of the terminated
24
municipality.
25

(d) In the case of a Veterans Assistance Commission whose
26
employees were being treated by the Fund on January 1, 1990 as

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
employees of the county served by the Commission, the Fund may
2
continue to treat the employees of the Veterans Assistance
3
Commission as county employees for the purposes of this
4
Article, unless the Commission becomes a participating
5
instrumentality in accordance with subsection (B) of this
6
Section.

7
(B) Participating instrumentalities.
8

(a) The participating instrumentalities designated in
9
paragraph (b) of this subsection shall be included within and
10
be subject to this Article if:
11

(1) an application to participate, in a form
12

acceptable to the Board and adopted by a two-thirds vote
13

of the governing body, is presented to the Board not later
14

than 90 days prior to the proposed effective date; and
15

(2) the Board finds that the application is in
16

conformity with its requirements, that the applicant has
17

reasonable expectation to continue as a political entity
18

for a period of at least 10 years and has the prospective
19

financial capacity to meet its current and future
20

obligations to the Fund, and that the actuarial soundness
21

of the Fund may be reasonably expected to be unimpaired by
22

approval of participation by the applicant.
23

The Board shall notify the applicant of its findings
24
within 90 days after receiving the application, and if the
25
Board approves the application, participation by the applicant

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
shall commence on the effective date specified by the Board.
2

(b) The following participating instrumentalities, so long
3
as they meet the requirements of Section 7-108 and the area
4
served by them or within their jurisdiction is not located
5
entirely within a municipality having more than one million
6
inhabitants, may be included hereunder:
7

i. Township School District Trustees.
8

ii. Multiple County and Consolidated Health
9

Departments created under Division 5-25 of the Counties
10

Code or its predecessor law.
11

iii. Public Building Commissions created under the
12

Public Building Commission Act, and located in counties of
13

less than 1,000,000 inhabitants.
14

iv. A multitype, consolidated or cooperative library
15

system created under the Illinois Library System Act. Any
16

library system created under the Illinois Library System
17

Act that has one or more predecessors that participated in
18

the Fund may participate in the Fund upon application. The
19

Board shall establish procedures for implementing the
20

transfer of rights and obligations from the predecessor
21

system to the successor system.
22

v. Regional Planning Commissions created under
23

Division 5-14 of the Counties Code or its predecessor law.
24

vi. Local Public Housing Authorities created under the
25

Housing Authorities Act, located in counties of less than
26

1,000,000 inhabitants.

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

vii. Illinois Municipal League.
2

viii. Northeastern Illinois Metropolitan Area Planning
3

Commission.
4

ix. Southwestern Illinois Metropolitan Area Planning
5

Commission.
6

x. Illinois Association of Park Districts.
7

xi. Illinois Supervisors, County Commissioners and
8

Superintendents of Highways Association.
9

xii. Tri-City Regional Port District.
10

xiii. An association, or not-for-profit corporation,
11

membership in which is authorized under Section 85-15 of
12

the Township Code.
13

xiv. Drainage Districts operating under the Illinois
14

Drainage Code.
15

xv. Local mass transit districts created under the
16

Local Mass Transit District Act.
17

xvi. Soil and water conservation districts created
18

under the Soil and Water Conservation Districts Law.
19

xvii. Commissions created to provide water supply or
20

sewer services or both under Division 135
, Division 135.5,

21

or Division 136 of Article 11 of the Illinois Municipal
22

Code.
23

xviii. Public water districts created under the Public
24

Water District Act.
25

xix. Veterans Assistance Commissions established under
26

Section 9 of the Military Veterans Assistance Act that

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

serve counties with a population of less than 1,000,000.
2

xx. The governing body of an entity, other than a
3

vocational education cooperative, created under an
4

intergovernmental cooperative agreement established
5

between participating municipalities under the
6

Intergovernmental Cooperation Act, which by the terms of
7

the agreement is the employer of the persons performing
8

services under the agreement under the usual common law
9

rules determining the employer-employee relationship. The
10

governing body of such an intergovernmental cooperative
11

entity established prior to July 1, 1988 may make
12

participation retroactive to the effective date of the
13

agreement and, if so, the effective date of participation
14

shall be the date the required application is filed with
15

the fund. If any such entity is unable to pay the required
16

employer contributions to the fund, then the participating
17

municipalities shall make payment of the required
18

contributions and the payments shall be allocated as
19

provided in the agreement or, if not so provided, equally
20

among them.
21

xxi. The Illinois Municipal Electric Agency.
22

xxii. The Waukegan Port District.
23

xxiii. The Fox Waterway Agency created under the Fox
24

Waterway Agency Act.
25

xxiv. The Illinois Municipal Gas Agency.
26

xxv. The Kaskaskia Regional Port District.

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

xxvi. The Southwestern Illinois Development Authority.
2

xxvii. The Cairo Public Utility Company.
3

xxviii. Except with respect to employees who elect to
4

participate in the State Employees' Retirement System of
5

Illinois under Section 14-104.13 of this Code, the Chicago
6

Metropolitan Agency for Planning created under the
7

Regional Planning Act, provided that, with respect to the
8

benefits payable pursuant to Sections 7-146, 7-150, and
9

7-164 and the requirement that eligibility for such
10

benefits is conditional upon satisfying a minimum period
11

of service or a minimum contribution, any employee of the
12

Chicago Metropolitan Agency for Planning that was
13

immediately prior to such employment an employee of the
14

Chicago Area Transportation Study or the Northeastern
15

Illinois Planning Commission, such employee's service at
16

the Chicago Area Transportation Study or the Northeastern
17

Illinois Planning Commission and contributions to the
18

State Employees' Retirement System of Illinois established
19

under Article 14 and the Illinois Municipal Retirement
20

Fund shall count towards the satisfaction of such
21

requirements.
22

xxix. United Counties Council (formerly the Urban
23

Counties Council), but only if the Council has a ruling
24

from the United States Internal Revenue Service that it is
25

a governmental entity.
26

xxx. The Will County Governmental League, but only if

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

the League has a ruling from the United States Internal
2

Revenue Service that it is a governmental entity.
3

xxxi. The Firefighters' Pension Investment Fund.
4

xxxii. The Police Officers' Pension Investment Fund.
5

xxxiii. The Joliet Regional Port District.
6

(c) The governing boards of special education joint
7
agreements created under Section 10-22.31 of the School Code
8
without designation of an administrative district shall be
9
included within and be subject to this Article as
10
participating instrumentalities when the joint agreement
11
becomes effective. However, the governing board of any such
12
special education joint agreement in effect before September
13
5, 1975 shall not be subject to this Article unless the joint
14
agreement is modified by the school districts to provide that
15
the governing board is subject to this Article, except as
16
otherwise provided by this Section.
17

The governing board of the Special Education District of
18
Lake County shall become subject to this Article as a
19
participating instrumentality on July 1, 1997. Notwithstanding
20
subdivision (a)1 of Section 7-139, on the effective date of
21
participation, employees of the governing board of the Special
22
Education District of Lake County shall receive creditable
23
service for their prior service with that employer, up to a
24
maximum of 5 years, without any employee contribution.
25
Employees may establish creditable service for the remainder
26
of their prior service with that employer, if any, by applying

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
in writing and paying an employee contribution in an amount
2
determined by the Fund, based on the employee contribution
3
rates in effect at the time of application for the creditable
4
service and the employee's salary rate on the effective date
5
of participation for that employer, plus interest at the
6
effective rate from the date of the prior service to the date
7
of payment. Application for this creditable service must be
8
made before July 1, 1998; the payment may be made at any time
9
while the employee is still in service. The employer may elect
10
to make the required contribution on behalf of the employee.
11

The governing board of a special education joint agreement
12
created under Section 10-22.31 of the School Code for which an
13
administrative district has been designated, if there are
14
employees of the cooperative educational entity who are not
15
employees of the administrative district, may elect to
16
participate in the Fund and be included within this Article as
17
a participating instrumentality, subject to such application
18
procedures and rules as the Board may prescribe.
19

The Boards of Control of cooperative or joint educational
20
programs or projects created and administered under Section
21
3-15.14 of the School Code, whether or not the Boards act as
22
their own administrative district, shall be included within
23
and be subject to this Article as participating
24
instrumentalities when the agreement establishing the
25
cooperative or joint educational program or project becomes
26
effective.

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

The governing board of a special education joint agreement
2
entered into after June 30, 1984 and prior to September 17,
3
1985 which provides for representation on the governing board
4
by less than all the participating districts shall be included
5
within and subject to this Article as a participating
6
instrumentality. Such participation shall be effective as of
7
the date the joint agreement becomes effective.
8

The governing boards of educational service centers
9
established under Section 2-3.62 of the School Code shall be
10
included within and subject to this Article as participating
11
instrumentalities. The governing boards of vocational
12
education cooperative agreements created under the
13
Intergovernmental Cooperation Act and approved by the State
14
Board of Education shall be included within and be subject to
15
this Article as participating instrumentalities. If any such
16
governing boards or boards of control are unable to pay the
17
required employer contributions to the fund, then the school
18
districts served by such boards shall make payment of required
19
contributions as provided in Section 7-172. The payments shall
20
be allocated among the several school districts in proportion
21
to the number of students in average daily attendance for the
22
last full school year for each district in relation to the
23
total number of students in average attendance for such period
24
for all districts served. If such educational service centers,
25
vocational education cooperatives or cooperative or joint
26
educational programs or projects created and administered

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
under Section 3-15.14 of the School Code are dissolved, the
2
assets and obligations shall be distributed among the
3
districts in the same proportions unless otherwise provided.
4

The governing board of Paris Cooperative High School shall
5
be included within and be subject to this Article as a
6
participating instrumentality on the effective date of this
7
amendatory Act of the 96th General Assembly. If the governing
8
board of Paris Cooperative High School is unable to pay the
9
required employer contributions to the fund, then the school
10
districts served shall make payment of required contributions
11
as provided in Section 7-172. The payments shall be allocated
12
among the several school districts in proportion to the number
13
of students in average daily attendance for the last full
14
school year for each district in relation to the total number
15
of students in average attendance for such period for all
16
districts served. If Paris Cooperative High School is
17
dissolved, then the assets and obligations shall be
18
distributed among the districts in the same proportions unless
19
otherwise provided.
20

The Philip J. Rock Center and School shall be included
21
within and be subject to this Article as a participating
22
instrumentality on the effective date of this amendatory Act
23
of the 97th General Assembly. The Philip J. Rock Center and
24
School shall certify to the Fund the dates of service of all
25
employees within 90 days of the effective date of this
26
amendatory Act of the 97th General Assembly. The Fund shall

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
transfer to the IMRF account of the Philip J. Rock Center and
2
School all creditable service and all employer contributions
3
made on behalf of the employees for service at the Philip J.
4
Rock Center and School that were reported and paid to IMRF by
5
another employer prior to this date. If the Philip J. Rock
6
Center and School is unable to pay the required employer
7
contributions to the Fund, then the amount due will be paid by
8
all employers as defined in item (2) of paragraph (a) of
9
subsection (A) of this Section. The payments shall be
10
allocated among these employers in proportion to the number of
11
students in average daily attendance for the last full school
12
year for each district in relation to the total number of
13
students in average attendance for such period for all
14
districts. If the Philip J. Rock Center and School is
15
dissolved, then its IMRF assets and obligations shall be
16
distributed in the same proportions unless otherwise provided.
17

Financial Oversight Panels established under Article 1H of
18
the School Code shall be included within and be subject to this
19
Article as a participating instrumentality on the effective
20
date of this amendatory Act of the 97th General Assembly. If
21
the Financial Oversight Panel is unable to pay the required
22
employer contributions to the fund, then the school districts
23
served shall make payment of required contributions as
24
provided in Section 7-172. If the Financial Oversight Panel is
25
dissolved, then the assets and obligations shall be
26
distributed to the district served.

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

(d) The governing boards of special recreation joint
2
agreements created under Section 8-10b of the Park District
3
Code, operating without designation of an administrative
4
district or an administrative municipality appointed to
5
administer the program operating under the authority of such
6
joint agreement shall be included within and be subject to
7
this Article as participating instrumentalities when the joint
8
agreement becomes effective. However, the governing board of
9
any such special recreation joint agreement in effect before
10
January 1, 1980 shall not be subject to this Article unless the
11
joint agreement is modified, by the districts and
12
municipalities which are parties to the agreement, to provide
13
that the governing board is subject to this Article.
14

If the Board returns any employer and employee
15
contributions to any employer which erroneously submitted such
16
contributions on behalf of a special recreation joint
17
agreement, the Board shall include interest computed from the
18
end of each year to the date of payment, not compounded, at the
19
rate of 7% per annum.
20

(e) Each multi-township assessment district, the board of
21
trustees of which has adopted this Article by ordinance prior
22
to April 1, 1982, shall be a participating instrumentality
23
included within and subject to this Article effective December
24
1, 1981. The contributions required under Section 7-172 shall
25
be included in the budget prepared under and allocated in
26
accordance with Section 2-30 of the Property Tax Code.

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

(f) The Illinois Medical District Commission created under
2
the Illinois Medical District Act may be included within and
3
subject to this Article as a participating instrumentality,
4
notwithstanding that the location of the District is entirely
5
within the City of Chicago. To become a participating
6
instrumentality, the Commission must apply to the Board in the
7
manner set forth in paragraph (a) of this subsection (B). If
8
the Board approves the application, under the criteria and
9
procedures set forth in paragraph (a) and any other applicable
10
rules, criteria, and procedures of the Board, participation by
11
the Commission shall commence on the effective date specified
12
by the Board.

13
(C) Prospective participants. Beginning January 1, 1992, each
14
prospective participating municipality or participating
15
instrumentality shall pay to the Fund the cost, as determined
16
by the Board, of a study prepared by the Fund or its actuary,
17
detailing the prospective costs of participation in the Fund
18
to be expected by the municipality or instrumentality.
19
(Source: P.A. 104-284, eff. 8-15-25
.)

20

(40 ILCS 5/7-158)

(from Ch. 108 1/2, par. 7-158)
21

Sec. 7-158.
Surviving spouse
annuities; options

annuities -
22
Options
.
In lieu of the surviving spouse annuity an eligible
23
surviving spouse shall have the option of receiving other
24
benefits as follows:

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

1. The surviving spouse of a participating employee may
2
elect to receive either a single sum death benefit or a
3
surviving spouse annuity and the
$8,000 ($3,000 for those who
4
first retired prior to the effective date of this amendatory
5
Act of the 104th General Assembly)

$3,000
death benefit
6
provided in Sections 7-163 and 7-164.
7

2. The surviving spouse of an employee, who has separated
8
from service and would have been entitled to a retirement
9
annuity on date of death, may elect to receive either a single
10
sum death benefit or a surviving spouse annuity and the
$8,000
11
($3,000 for those who first retired prior to the effective
12
date of this amendatory Act of the 104th General Assembly)

13
$3,000
death benefit provided in Sections 7-163 and 7-164.
14

3. If any surviving spouse annuity is payable prior to the
15
earliest age at which the recipient will become eligible for a
16
widows' or widowers' insurance benefit under the Federal
17
Social Security Act, the recipient may elect that the annuity
18
payments from this fund shall exceed those payable after
19
attaining such age by an amount not in excess of the estimated
20
Social Security Benefit, determined as of the effective date
21
of the surviving spouse annuity, provided that in no case
22
shall the total annuity payments made by this fund exceed in
23
actuarial value the annuity which would have been paid had no
24
such election been made.
25

4. The surviving spouse of a participating employee, whose
26
annuity was suspended upon return to employment and who had

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
one year or more of service after his return, may apply the
2
additional service credits to a supplemental surviving spouse
3
annuity and receive the
$8,000 ($3,000 for those who first
4
retired prior to the effective date of this amendatory Act of
5
the 104th General Assembly)

$3,000
death benefit or apply the
6
additional service credits to a single sum death benefit and
7
forego the
$8,000 ($3,000 for those who first retired prior to
8
the effective date of this amendatory Act of the 104th General
9
Assembly)

$3,000
death benefit payable upon the death of an
10
annuitant.
11

5. The surviving spouse of a participating employee, whose
12
annuity was suspended upon return to employment and who had
13
less than one year of service after his return, shall have the
14
additional service credits applied towards a supplemental
15
surviving spouse annuity and shall receive the
$8,000 ($3,000
16
for those who first retired prior to the effective date of this
17
amendatory Act of the 104th General Assembly)

$3,000
death
18
benefit.
19
(Source: P.A. 85-941.)

20

(40 ILCS 5/7-164)

(from Ch. 108 1/2, par. 7-164)
21

Sec. 7-164.
Death
benefits; amount

benefits - Amount
.
The
22
amount of the death benefit shall be:
23

1. Upon the death of an employee with at least one year
24

of service occurring while in an employment relationship
25

(including employees drawing disability benefits) with a

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

participating municipality or participating
2

instrumentality, an amount equal to the sum of:
3

(a) The employee's normal, additional and
4

survivor credits, including interest credited thereto
5

through the end of the preceding calendar year, but
6

excluding credits and interest thereon allowed for
7

periods of disability.
8

(b) An amount equal to the employee's annual
9

final rate of earnings. An employee who dies as a
10

result of injuries connected with his duties shall be
11

considered to have a year of service for purposes of
12

this benefit.
13

2. Upon the death of an employee with less than 1 year
14

of service occurring while in the service of any
15

participating municipality or instrumentality, an amount
16

equal to the sum of his accumulated normal, additional and
17

survivor credits on the date of death, excluding those
18

credits and interest thereon allowed during periods of
19

disability.
20

3. Upon the death of an employee who has separated
21

from service and was not entitled to a retirement annuity
22

on the date of death, an amount equal to the sum of his
23

accumulated normal, survivor and additional credits on the
24

date of death excluding those credits and interest thereon
25

allowed during periods of disability.
26

4. Upon the death of an employee in an employment

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

relationship, or an employee who has service and was
2

entitled to a retirement annuity on the date of death,
3

when a surviving spouse or child annuity is awarded,
4

$8,000 ($3,000 for those who first retired prior to the
5

effective date of this amendatory Act of the 104th General
6

Assembly)

$3,000
.
7

5. Upon the death of an employee, who has separated
8

from service and was entitled to a retirement annuity on
9

the date of death, and no surviving spouse or child
10

annuity is awarded,
$8,000 ($3,000 for those who first
11

retired prior to the effective date of this amendatory Act
12

of the 104th General Assembly)

$3,000
plus an amount equal
13

to his accumulated normal, survivor and additional credits
14

on the date of death, excluding those credits and interest
15

earned thereon allowed during periods of disability.
16

6. Upon the death of an employee annuitant,
$8,000
17

($3,000 for those who first retired prior to the effective
18

date of this amendatory Act of the 104th General Assembly)

19

$3,000
and, unless a surviving spouse, child or
20

reversionary annuity is payable, the sum of (i) the excess
21

of the normal and survivor credits, excluding those
22

allowed during periods of disability, which the annuitant
23

had as of the effective date of his annuity over the total
24

annuities paid pursuant to paragraph (a) 1 of Section
25

7-142 to the date of death, plus (ii) the excess of the
26

additional credits, excluding any such credits used to

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LRB104 17391 RPS 30816 b
1

create a reversionary annuity, used to provide the annuity
2

granted pursuant to paragraph (a) 2 of Section 7-142 over
3

the total annuity payments made pursuant thereto to the
4

time of death.
5

7. Upon the death of an annuitant receiving a
6

reversionary annuity or of a person designated to receive
7

a reversionary annuity prior to the receipt of such
8

annuity the sum of the additional credits of the person
9

creating the reversionary annuity as of the effective date
10

of his own retirement annuity over the reversionary
11

annuity payments, if any, made prior to the date of death
12

of such annuitant or person designated to receive the
13

reversionary annuity.
14

8. Upon the death of an annuitant receiving a
15

beneficiary annuity which was effective before January 1,
16

1986, the excess of the death benefit which was used to
17

provide the annuity, over the sum of all annuity payments
18

made to the beneficiary. Upon the death of an annuitant
19

receiving a beneficiary annuity effective January 1, 1986
20

or thereafter, the sum of (i) the excess of the normal and
21

survivor credits, excluding those allowed during periods
22

of disability, which the annuitant had as of the effective
23

date of his annuity over the total annuities paid pursuant
24

to paragraph (c) of Section 7-165, to date of death, plus
25

(ii) the excess of the additional credits, excluding any
26

such credits used to create a reversionary annuity, used

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

to provide the annuity granted pursuant to paragraph (d)
2

of Section 7-165 over the total annuity payments made
3

pursuant thereto to the time of death.
4

9. Upon the marriage prior to reaching age 55 (except
5

for a surviving spouse who remarries after December 31,
6

2000) or death of a person receiving a surviving spouse
7

annuity, unless a child annuity is payable, the sum of (i)
8

the excess of the normal and survivor credits, excluding
9

those credits and interest thereon allowed during periods
10

of disability, attributable to the employee at the
11

effective date of the annuity or date of death, whichever
12

first occurred, over the total of all annuity payments
13

attributable to paragraph (a) 1 of Section 7-142 made to
14

the employee or surviving spouse plus (ii) the excess of
15

the additional credits, excluding any such credits used to
16

create a reversionary annuity or used to provide the
17

annuity attributable to paragraph (a) 2 of Section 7-142
18

over the total of such payments.
19

10. Upon the marriage, death or attainment of age 18
20

of a child receiving a child annuity, if no other child
21

annuities are payable, the sum of (i) the excess of the
22

normal and survivor credits excluding those credits and
23

interest thereon allowed during periods of disability, of
24

the employee at the effective date of the annuity or date
25

of death, whichever first occurred, over the total annuity
26

payments attributable to paragraph (a) 1 of Section 7-142

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

made to the employee, surviving spouse and children plus
2

(ii) the excess of the additional credits, excluding any
3

such credits used to create a reversionary annuity, used
4

to provide the annuity attributable to paragraph (a) 2 of
5

Section 7-142 over the total annuity payments made to the
6

employee, surviving spouse and children, pursuant thereto.
7

11. Upon the death of the participating employee whose
8

annuity was suspended upon his return to employment:
9

a. If a surviving spouse or child annuity is
10

awarded,
$8,000 ($3,000 for those who first retired
11

prior to the effective date of this amendatory Act of
12

the 104th General Assembly)

$3,000
;
13

b. If no surviving spouse or child annuity is
14

awarded and he had less than one year's service upon
15

return,
$8,000 ($3,000 for those who first retired
16

prior to the effective date of this amendatory Act of
17

the 104th General Assembly)

$3,000
plus the excess of
18

the normal, survivor and additional credits, including
19

interest thereon, but excluding those allowed during a
20

period of disability, at the effective date of the
21

suspended annuity, plus those allowed after his
22

return, over all annuity payments made to the
23

employee;
24

c. If no surviving spouse or child annuity is
25

awarded and he has one year or more of service upon
26

return, the higher of (a) the payment under

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

subparagraph b of this paragraph or (b) the payment
2

under paragraph 1 of this Section, taking into
3

consideration only the service and credits allowed
4

after his return, plus the excess of the normal,
5

survivor and additional credits, including interest
6

thereon, excluding those allowed during periods of
7

disability, at the effective date of his suspended
8

annuity over all annuity payments made to the
9

employee.
10

12.
The
$8,000 ($3,000 for those who first retired prior
11
to the effective date of this amendatory Act of the 104th
12
General Assembly)

$3,000
death benefit provided in paragraphs
13
4 and 6 shall not be payable to beneficiaries of persons who
14
terminated service prior to September 8, 1971, unless the
15
payment or agreement for payment provided by Section 7-144.2
16
of this Article is made prior to the date of death.
17

13.
The increase in certain death benefits from $1,000 to
18
$3,000 provided by this amendatory Act of 1987 shall apply
19
only to deaths occurring on or after January 1, 1988.
20

The increase in certain death benefits from $3,000 to
21
$8,000 provided by this amendatory Act of the 104th General
22
Assembly shall apply only to deaths occurring on or after
23
January 1, 2027.

24
(Source: P.A. 91-887, eff. 7-6-00.)

25

(40 ILCS 5/7-172)

(from Ch. 108 1/2, par. 7-172)

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1

Sec. 7-172.
Contributions by participating municipalities
2
and participating instrumentalities.
3

(a) Each participating municipality and each participating
4
instrumentality shall make payment to the fund as follows:
5

1. municipality contributions in an amount determined
6

by applying the municipality contribution rate to each
7

payment of earnings paid to each of its participating
8

employees;
9

2. an amount equal to the employee contributions
10

provided by paragraph (a) of Section 7-173, whether or not
11

the employee contributions are withheld as permitted by
12

that Section;
13

3. all accounts receivable, together with interest
14

charged thereon, as provided in Section 7-209, and any
15

amounts due under subsection (a-5) of Section 7-144;
16

4. if it has no participating employees with current
17

earnings, an amount payable which, over a closed period of
18

20 years for participating municipalities and 10 years for
19

participating instrumentalities, will amortize, at the
20

effective rate for that year, any unfunded obligation. The
21

unfunded obligation shall be computed as provided in
22

paragraph 2 of subsection (b);
23

5. if it has fewer than 7 participating employees or a
24

negative balance in its municipality reserve, the greater
25

of (A) an amount payable that, over a period of 20 years,
26

will amortize at the effective rate for that year any

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1

unfunded obligation, computed as provided in paragraph 2
2

of subsection (b) or (B) the amount required by paragraph
3

1 of this subsection (a).
4

(b) A separate municipality contribution rate shall be
5
determined for each calendar year for all participating
6
municipalities together with all instrumentalities thereof.
7
The municipality contribution rate shall be determined for
8
participating instrumentalities as if they were participating
9
municipalities. The municipality contribution rate shall be
10
the sum of the following percentages:
11

1. The percentage of earnings of all the participating
12

employees of all participating municipalities and
13

participating instrumentalities which, if paid over the
14

entire period of their service, will be sufficient when
15

combined with all employee contributions available for the
16

payment of benefits, to provide all annuities for
17

participating employees, and the
$8,000 ($3,000 for those
18

who first retired prior to the effective date of this
19

amendatory Act of the 104th General Assembly)

$3,000
death
20

benefit payable under Sections 7-158 and 7-164, such
21

percentage to be known as the normal cost rate.
22

2. The percentage of earnings of the participating
23

employees of each participating municipality and
24

participating instrumentalities necessary to adjust for
25

the difference between the present value of all benefits,
26

excluding temporary and total and permanent disability and

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LRB104 17391 RPS 30816 b
1

death benefits, to be provided for its participating
2

employees and the sum of its accumulated municipality
3

contributions and the accumulated employee contributions
4

and the present value of expected future employee and
5

municipality contributions pursuant to subparagraph 1 of
6

this paragraph (b). This adjustment shall be spread over a
7

period determined by the Board, not to exceed 30 years for
8

participating municipalities or 10 years for participating
9

instrumentalities.
10

3. The percentage of earnings of the participating
11

employees of all municipalities and participating
12

instrumentalities necessary to provide the present value
13

of all temporary and total and permanent disability
14

benefits granted during the most recent year for which
15

information is available.
16

4. The percentage of earnings of the participating
17

employees of all participating municipalities and
18

participating instrumentalities necessary to provide the
19

present value of the net single sum death benefits
20

expected to become payable from the reserve established
21

under Section 7-206 during the year for which this rate is
22

fixed.
23

5. The percentage of earnings necessary to meet any
24

deficiency arising in the Terminated Municipality Reserve.
25

(c) A separate municipality contribution rate shall be
26
computed for each participating municipality or participating

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
instrumentality for its sheriff's law enforcement employees.
2

A separate municipality contribution rate shall be
3
computed for the sheriff's law enforcement employees of each
4
forest preserve district that elects to have such employees.
5
For the period from January 1, 1986 to December 31, 1986, such
6
rate shall be the forest preserve district's regular rate plus
7
2%.
8

In the event that the Board determines that there is an
9
actuarial deficiency in the account of any municipality with
10
respect to a person who has elected to participate in the Fund
11
under Section 3-109.1 of this Code, the Board may adjust the
12
municipality's contribution rate so as to make up that
13
deficiency over such reasonable period of time as the Board
14
may determine.
15

(d) The Board may establish a separate municipality
16
contribution rate for all employees who are program
17
participants employed under the federal Comprehensive
18
Employment Training Act by all of the participating
19
municipalities and instrumentalities. The Board may also
20
provide that, in lieu of a separate municipality rate for
21
these employees, a portion of the municipality contributions
22
for such program participants shall be refunded or an extra
23
charge assessed so that the amount of municipality
24
contributions retained or received by the fund for all CETA
25
program participants shall be an amount equal to that which
26
would be provided by the separate municipality contribution

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LRB104 17391 RPS 30816 b
1
rate for all such program participants. Refunds shall be made
2
to prime sponsors of programs upon submission of a claim
3
therefor and extra charges shall be assessed to participating
4
municipalities and instrumentalities. In establishing the
5
municipality contribution rate as provided in paragraph (b) of
6
this Section, the use of a separate municipality contribution
7
rate for program participants or the refund of a portion of the
8
municipality contributions, as the case may be, may be
9
considered.
10

(e) Computations of municipality contribution rates for
11
the following calendar year shall be made prior to the
12
beginning of each year, from the information available at the
13
time the computations are made, and on the assumption that the
14
employees in each participating municipality or participating
15
instrumentality at such time will continue in service until
16
the end of such calendar year at their respective rates of
17
earnings at such time.
18

(f) Any municipality which is the recipient of State
19
allocations representing that municipality's contributions for
20
retirement annuity purposes on behalf of its employees as
21
provided in Section 12-21.16 of the Illinois Public Aid Code
22
shall pay the allocations so received to the Board for such
23
purpose. Estimates of State allocations to be received during
24
any taxable year shall be considered in the determination of
25
the municipality's tax rate for that year under Section 7-171.
26
If a special tax is levied under Section 7-171, none of the

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
proceeds may be used to reimburse the municipality for the
2
amount of State allocations received and paid to the Board.
3
Any multiple-county or consolidated health department which
4
receives contributions from a county under Section 11.2 of "An
5
Act in relation to establishment and maintenance of county and
6
multiple-county health departments", approved July 9, 1943, as
7
amended, or distributions under Section 3 of the Department of
8
Public Health Act, shall use these only for municipality
9
contributions by the health department.
10

(g) Municipality contributions for the several purposes
11
specified shall, for township treasurers and employees in the
12
offices of the township treasurers who meet the qualifying
13
conditions for coverage hereunder, be allocated among the
14
several school districts and parts of school districts
15
serviced by such treasurers and employees in the proportion
16
which the amount of school funds of each district or part of a
17
district handled by the treasurer bears to the total amount of
18
all school funds handled by the treasurer.
19

From the funds subject to allocation among districts and
20
parts of districts pursuant to the School Code, the trustees
21
shall withhold the proportionate share of the liability for
22
municipality contributions imposed upon such districts by this
23
Section, in respect to such township treasurers and employees
24
and remit the same to the Board.
25

The municipality contribution rate for an educational
26
service center shall initially be the same rate for each year

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
as the regional office of education or school district which
2
serves as its administrative agent. When actuarial data become
3
available, a separate rate shall be established as provided in
4
subparagraph (i) of this Section.
5

The municipality contribution rate for a public agency,
6
other than a vocational education cooperative, formed under
7
the Intergovernmental Cooperation Act shall initially be the
8
average rate for the municipalities which are parties to the
9
intergovernmental agreement. When actuarial data become
10
available, a separate rate shall be established as provided in
11
subparagraph (i) of this Section.
12

(h) Each participating municipality and participating
13
instrumentality shall make the contributions in the amounts
14
provided in this Section in the manner prescribed from time to
15
time by the Board and all such contributions shall be
16
obligations of the respective participating municipalities and
17
participating instrumentalities to this fund. The failure to
18
deduct any employee contributions shall not relieve the
19
participating municipality or participating instrumentality of
20
its obligation to this fund. Delinquent payments of
21
contributions due under this Section may, with interest, be
22
recovered by civil action against the participating
23
municipalities or participating instrumentalities.
24
Municipality contributions, other than the amount necessary
25
for employee contributions, for periods of service by
26
employees from whose earnings no deductions were made for

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
employee contributions to the fund, may be charged to the
2
municipality reserve for the municipality or participating
3
instrumentality.
4

(i) Contributions by participating instrumentalities shall
5
be determined as provided herein except that the percentage
6
derived under subparagraph 2 of paragraph (b) of this Section,
7
and the amount payable under subparagraph 4 of paragraph (a)
8
of this Section, shall be based on an amortization period of 10
9
years.
10

(j) Notwithstanding the other provisions of this Section,
11
the additional unfunded liability accruing as a result of
12
Public Act 94-712 shall be amortized over a period of 30 years
13
beginning on January 1 of the second calendar year following
14
the calendar year in which Public Act 94-712 takes effect,
15
except that the employer may provide for a longer amortization
16
period by adopting a resolution or ordinance specifying a
17
35-year or 40-year period and submitting a certified copy of
18
the ordinance or resolution to the fund no later than June 1 of
19
the calendar year following the calendar year in which Public
20
Act 94-712 takes effect.
21

(k) If the amount of a participating employee's reported
22
earnings for any of the 12-month periods used to determine the
23
final rate of earnings exceeds the employee's 12-month
24
reported earnings with the same employer for the previous year
25
by the greater of 6% or 1.5 times the annual increase in the
26
Consumer Price Index-U, as established by the United States

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
Department of Labor for the preceding September, the
2
participating municipality or participating instrumentality
3
that paid those earnings shall pay to the Fund, in addition to
4
any other contributions required under this Article, the
5
present value of the increase in the pension resulting from
6
the portion of the increase in reported earnings that is in
7
excess of the greater of 6% or 1.5 times the annual increase in
8
the Consumer Price Index-U, as determined by the Fund. This
9
present value shall be computed on the basis of the actuarial
10
assumptions and tables used in the most recent actuarial
11
valuation of the Fund that is available at the time of the
12
computation.
13

Whenever it determines that a payment is or may be
14
required under this subsection (k), the fund shall calculate
15
the amount of the payment and bill the participating
16
municipality or participating instrumentality for that amount.
17
The bill shall specify the calculations used to determine the
18
amount due. If the participating municipality or participating
19
instrumentality disputes the amount of the bill, it may,
20
within 30 days after receipt of the bill, apply to the fund in
21
writing for a recalculation. The application must specify in
22
detail the grounds of the dispute. Upon receiving a timely
23
application for recalculation, the fund shall review the
24
application and, if appropriate, recalculate the amount due.
25
The participating municipality and participating
26
instrumentality contributions required under this subsection

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
(k) may be paid in the form of a lump sum within 90 days after
2
receipt of the bill. If the participating municipality and
3
participating instrumentality contributions are not paid
4
within 90 days after receipt of the bill, then interest will be
5
charged at a rate equal to the fund's annual actuarially
6
assumed rate of return on investment compounded annually from
7
the 91st day after receipt of the bill. Payments must be
8
concluded within 7 years after receipt of the bill by the
9
participating municipality or participating instrumentality.
10

When assessing payment for any amount due under this
11
subsection (k), the fund shall exclude earnings increases
12
resulting from overload or overtime earnings.
13

When assessing payment for any amount due under this
14
subsection (k), the fund shall exclude earnings increases
15
resulting from payments for unused vacation time, but only for
16
payments for unused vacation time made in the final 3 months of
17
the final rate of earnings period.
18

When assessing payment for any amount due under this
19
subsection (k), the fund shall also exclude earnings increases
20
attributable to standard employment promotions resulting in
21
increased responsibility and workload.
22

When assessing payment for any amount due under this
23
subsection (k), the fund shall exclude reportable earnings
24
increases resulting from periods where the member was paid
25
through workers' compensation.
26

This subsection (k) does not apply to earnings increases

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
due to amounts paid as required by federal or State law or
2
court mandate or to earnings increases due to the
3
participating employee returning to the regular number of
4
hours worked after having a temporary reduction in the number
5
of hours worked.
6

This subsection (k) does not apply to earnings increases
7
paid to individuals under contracts or collective bargaining
8
agreements entered into, amended, or renewed before January 1,
9
2012 (the effective date of Public Act 97-609), earnings
10
increases paid to members who are 10 years or more from
11
retirement eligibility, or earnings increases resulting from
12
an increase in the number of hours required to be worked.
13

When assessing payment for any amount due under this
14
subsection (k), the fund shall also exclude earnings
15
attributable to personnel policies adopted before January 1,
16
2012 (the effective date of Public Act 97-609) as long as those
17
policies are not applicable to employees who begin service on
18
or after January 1, 2012 (the effective date of Public Act
19
97-609).
20

The change made to this Section by Public Act 100-139 is a
21
clarification of existing law and is intended to be
22
retroactive to January 1, 2012 (the effective date of Public
23
Act 97-609).
24
(Source: P.A. 103-464, eff. 8-4-23; 104-284, eff. 8-15-25.)

25

(40 ILCS 5/7-205)

(from Ch. 108 1/2, par. 7-205)

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LRB104 17391 RPS 30816 b
1

Sec. 7-205.
Reserves for annuities.
Appropriate reserves
2
shall be created for payment of all annuities granted under
3
this Article at the time such annuities are granted and in
4
amounts determined to be necessary under actuarial tables
5
adopted by the Board upon recommendation of the actuary of the
6
fund. All annuities payable shall be charged to the annuity
7
reserve.
8

1. Amounts credited to annuity reserves shall be derived
9
by transfer of all the employee credits from the appropriate
10
employee reserves and by charges to the municipality reserve
11
of those municipalities in which the retiring employee has
12
accumulated service. If a retiring employee has accumulated
13
service in more than one participating municipality or
14
participating instrumentality, the municipality charges for
15
non-concurrent service shall be calculated as follows:
16

(A) for purposes of calculating the annuity reserve,
17

an annuity will be calculated based on service and
18

adjusted earnings with each employer (without regard to
19

the vesting requirement contained in subsection (a) of
20

Section 7-142); and
21

(B) the difference between the municipality charges
22

for the actual annuity granted and the aggregation of the
23

municipality charges based upon the ratio of each from
24

those calculations to the aggregated total from paragraph
25

(A) of this item 1.
26

Aggregate municipality charges for concurrent service

SB2802 Enrolled
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LRB104 17391 RPS 30816 b
1
shall be prorated based on the employee's earnings. The
2
municipality charges for retirement annuities calculated under
3
subparagraph a. of paragraph 1. of subsection (a) of Section
4
7-142 shall be prorated based on actual contributions.
5

2. Supplemental annuities shall be handled as a separate
6
annuity and amounts to be credited to the annuity reserve
7
therefor shall be derived in the same manner as a regular
8
annuity.
9

3. When a retirement annuity is granted to an employee
10
with a spouse eligible for a surviving spouse annuity, there
11
shall be credited to the annuity reserve an amount to fund the
12
cost of both the retirement and surviving spouse annuity as a
13
joint and survivors annuity.
14

4. Beginning January 1, 1989, when a retirement annuity is
15
awarded, an amount equal to the present value of the
$8,000
16
($3,000 for those who first retired prior to the effective
17
date of this amendatory Act of the 104th General Assembly)

18
$3,000
death benefit payable upon the death of the annuitant
19
shall be transferred to the annuity reserve from the
20
appropriate municipality reserves in the same manner as the
21
transfer for annuities.
22

5. All annuity reserves shall be revalued annually as of
23
December 31. Beginning as of December 31, 1973, adjustment
24
required therein by such revaluation shall be charged or
25
credited to the earnings and experience variation reserve.
26

6. There shall be credited to the annuity reserve all of

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1
the payments made by annuitants under Section 7-144.2, plus an
2
additional amount from the earnings and experience variation
3
reserve to fund the cost of the incremental annuities granted
4
to annuitants making these payments.
5

7. As of December 31, 1972, the excess in the annuity
6
reserve shall be transferred to the municipality reserves. An
7
amount equal to the deficiency in the reserve of participating
8
municipalities and participating instrumentalities which have
9
no participating employees shall be allocated to their
10
reserves. The remainder shall be allocated in amounts
11
proportionate to the present value, as of January 1, 1972, of
12
annuities of annuitants of the remaining participating
13
municipalities and participating instrumentalities.
14
(Source: P.A. 97-319, eff. 1-1-12; 97-609, eff. 1-1-12;
15
97-813, eff. 7-13-12.)

16

(40 ILCS 5/7-206)

(from Ch. 108 1/2, par. 7-206)
17

Sec. 7-206.
Death Reserve.
All death benefit payments
18
shall be charged to the Death Reserve, other than
the $8,000
19
($3,000 for those who first retired prior to the effective
20
date of this amendatory Act of the 104th General Assembly)

21
$3,000
death benefits paid after December 31, 1988 upon the
22
death of an annuitant. All contributions for death purposes
23
under Section 7-172(b)4 shall be credited to the same reserve.
24
Whenever the balance in such reserve at the close of a year
25
exceeds 100% of the average annual charges to this account

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1
during the 3 preceding calendar years, the basic actuarial
2
assumptions upon which municipality contribution rates for
3
these purposes are based, shall be reviewed and revised in
4
such manner as is deemed necessary to reduce such balance.
5
(Source: P.A. 89-136, eff. 7-14-95.)

6

Section 90.
The State Mandates Act is amended by adding
7
Section 8.50 as follows:

8

(30 ILCS 805/8.50 new)
9

Sec. 8.50.
Exempt mandate.
Notwithstanding Sections 6 and
10
8 of this Act, no reimbursement by the State is required for
11
the implementation of any mandate created by this amendatory
12
Act of the 104th General Assembly.

13

Section 99.
Effective date.
This Act takes effect upon
14
becoming law, except that the changes to Sections 7-158,
15
7-164, 7-172, 7-205, and 7-206 of the Illinois Pension Code
16
take effect January 1, 2027.

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