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| Public Act 100-0148 | ||||
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AN ACT concerning public employee benefits.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Pension Code is amended by changing | ||||
Sections 7-139, 7-139.2, 7-142.1, 7-145.1, and 7-169 as | ||||
follows:
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(40 ILCS 5/7-139) (from Ch. 108 1/2, par. 7-139)
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(Text of Section WITHOUT the changes made by P.A. 98-599, | ||||
which has been
held unconstitutional)
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Sec. 7-139. Credits and creditable service to employees.
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(a) Each participating employee shall be granted credits | ||||
and creditable
service, for purposes of determining the amount | ||||
of any annuity or benefit
to which he or a beneficiary is | ||||
entitled, as follows:
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1. For prior service: Each participating employee who | ||||
is an employee
of a participating municipality or | ||||
participating instrumentality on the
effective date shall | ||||
be granted creditable service, but no credits under
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paragraph 2 of this subsection (a), for periods of prior | ||||
service for which
credit has not been received under any | ||||
other pension fund or retirement system
established under | ||||
this Code, as follows:
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If the effective date of participation for the | ||||
participating municipality
or participating | ||
instrumentality is on or before January 1, 1998, creditable
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service shall be granted for the entire period of prior | ||
service with that
employer without any employee | ||
contribution.
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If the effective date of participation for the | ||
participating municipality
or participating | ||
instrumentality is after January 1, 1998, creditable
| ||
service shall be granted for the last 20% of the period of | ||
prior service with
that employer, but no more than 5 years, | ||
without any employee contribution. A
participating | ||
employee may establish creditable service for the | ||
remainder of
the period of prior service with that employer | ||
by making an application in
writing, accompanied by payment | ||
of an employee contribution in an
amount determined by the | ||
Fund, based on the employee contribution rates in
effect at | ||
the time of application for the creditable service and the | ||
employee's
salary rate on the effective date of | ||
participation for that employer, plus
interest at the | ||
effective rate from the date of the prior service to the | ||
date
of payment. Application for this creditable service | ||
may be made at any time
while the employee is still in | ||
service.
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A municipality that (i) has at least 35 employees; (ii) | ||
is located in a county with at least 2,000,000 inhabitants; | ||
and (iii) maintains an independent defined benefit pension | ||
plan for the benefit of its eligible employees may restrict | ||
creditable service in whole or in part for periods of prior | ||
service with the employer if the governing body of the | ||
municipality adopts an irrevocable resolution to restrict | ||
that creditable service and files the resolution with the | ||
board before the municipality's effective date of | ||
participation.
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Any person who has withdrawn from the service of a | ||
participating
municipality
or participating | ||
instrumentality prior to the effective date, who reenters
| ||
the service of the same municipality or participating | ||
instrumentality after
the effective date and becomes a | ||
participating employee is entitled to
creditable service | ||
for prior service as otherwise provided in this
subdivision | ||
(a)(1) only if he or she renders 2 years of service as a
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participating employee after the effective date. | ||
Application
for such service must be made while in a | ||
participating status.
The salary rate to be used in the | ||
calculation of the required employee
contribution, if any, | ||
shall be the employee's salary rate at the time of first
| ||
reentering service with the employer after the employer's | ||
effective date of
participation.
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2. For current service, each participating employee | ||
shall be
credited with:
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a. Additional credits of amounts equal to each | ||
payment of additional
contributions received from him | ||
under Section 7-173, as of the
date the corresponding | ||
payment of earnings is payable to him.
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b. Normal credits of amounts equal to each payment | ||
of normal
contributions received from him, as of the | ||
date the corresponding payment of
earnings is payable | ||
to him, and normal contributions made for the purpose | ||
of
establishing out-of-state service credits as | ||
permitted under the conditions set
forth in paragraph 6 | ||
of this subsection (a).
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c. Municipality credits in an amount equal to 1.4 | ||
times the normal
credits, except those established by | ||
out-of-state service credits, as of
the date of | ||
computation of any benefit if these credits would | ||
increase
the benefit.
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d. Survivor credits equal to each payment of | ||
survivor contributions
received from the participating | ||
employee as of the date the
corresponding payment of | ||
earnings is payable, and survivor contributions made
| ||
for the purpose of establishing out-of-state service | ||
credits.
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3. For periods of temporary and total and permanent | ||
disability
benefits, each employee receiving disability | ||
benefits shall be granted
creditable service for the period | ||
during which disability benefits are
payable. Normal and | ||
survivor credits, based upon the rate of earnings
applied | ||
for disability benefits, shall also be granted if such | ||
credits
would result in a higher benefit to any such | ||
employee or his
beneficiary.
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4. For authorized leave of absence without pay: A | ||
participating
employee shall be granted credits and | ||
creditable service for periods of
authorized leave of | ||
absence without pay under the following
conditions:
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a. An application for credits and creditable | ||
service is submitted to the
board while the employee is | ||
in a status of
active employment.
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b. Not more than 12 complete months of creditable | ||
service
for authorized leave of absence without pay | ||
shall be counted for purposes of
determining any | ||
benefits payable under this Article.
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c. Credits and creditable service shall be granted | ||
for leave of
absence only if such leave is approved by | ||
the governing body of the
municipality, including | ||
approval of the estimated cost thereof to the
| ||
municipality as determined by the fund, and employee | ||
contributions, plus
interest at the effective rate | ||
applicable for each year from the end of
the period of | ||
leave to date of payment, have been paid to the fund in
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accordance with Section 7-173. The contributions shall | ||
be computed upon the
assumption earnings continued | ||
during the period of leave at the rate in
effect when | ||
the leave began.
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d. Benefits under the provisions of Sections | ||
7-141, 7-146, 7-150
and 7-163 shall become payable to | ||
employees on authorized leave of
absence, or their | ||
designated beneficiary, only if such leave of absence
| ||
is creditable hereunder, and if the employee has at | ||
least one year of
creditable service other than the | ||
service granted for leave of absence.
Any employee | ||
contributions due may be deducted from any benefits
| ||
payable.
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e. No credits or creditable service shall be | ||
allowed for leave of
absence without pay during any | ||
period of prior service.
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5. For military service: The governing body of a | ||
municipality or
participating instrumentality may elect to | ||
allow creditable service to
participating employees who | ||
leave their employment to serve in the armed
forces of the | ||
United States for all periods of such service, provided
| ||
that the person returns to active employment within 90 days | ||
after
completion
of full time active duty, but no | ||
creditable service shall be allowed such
person for any | ||
period that can be used in the computation of a pension
or | ||
any other pay or benefit, other than pay for active duty, | ||
for service
in any branch of the armed forces of the United | ||
States. If necessary to
the computation of any benefit, the | ||
board shall establish municipality
credits for | ||
participating employees under this paragraph on the
| ||
assumption that the employee received earnings at the rate | ||
received at
the time he left the employment to enter the | ||
armed forces. A
participating employee in the armed forces | ||
shall not be considered an
employee during such period of | ||
service and no additional death and no
disability benefits | ||
are payable for death or disability during such period.
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Any participating employee who left his employment | ||
with a
municipality or participating instrumentality to | ||
serve in the armed
forces of the United States and who | ||
again became a participating
employee within 90 days after | ||
completion of full time active duty by
entering the service | ||
of a different municipality or participating
| ||
instrumentality, which has elected to allow creditable | ||
service for
periods of military service under the preceding | ||
paragraph, shall also be
allowed creditable service for his | ||
period of military service on the
same terms that would | ||
apply if he had been employed, before entering
military | ||
service, by the municipality or instrumentality which | ||
employed
him after he left the military service and the | ||
employer costs arising in
relation to such grant of | ||
creditable service shall be charged to and
paid by that | ||
municipality or instrumentality.
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Notwithstanding the foregoing, any participating | ||
employee
shall be entitled to creditable service as | ||
required by any federal law
relating to re-employment | ||
rights of persons who served in the United States
Armed | ||
Services. Such creditable service shall be granted upon | ||
payment by
the member of an amount equal to the employee | ||
contributions which would
have been required had the | ||
employee continued in service at the same
rate of earnings | ||
during the military leave period, plus interest at
the | ||
effective rate.
| ||
5.1. In addition to any creditable service established | ||
under
paragraph 5 of this subsection (a), creditable | ||
service may be granted for
up to 48 months of service in | ||
the armed forces of the United States.
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In order to receive creditable service for military | ||
service under this
paragraph 5.1, a participating employee | ||
must (1) apply to the Fund
in writing and provide evidence | ||
of the military service that is satisfactory
to the Board; | ||
(2) obtain the written approval of the current employer; | ||
and (3)
make contributions to the Fund equal to (i)
the | ||
employee contributions that would have been required had | ||
the service been
rendered as a member, plus (ii) an amount | ||
determined by the board to be equal
to the employer's | ||
normal cost of the benefits accrued for that military
| ||
service, plus (iii) interest on items (i) and (ii) from the | ||
date of first
membership in the Fund to the date of | ||
payment. The required interest shall be
calculated at the | ||
regular interest rate.
| ||
The changes made to this paragraph 5.1 by Public Acts | ||
95-483 and 95-486
apply only to participating employees in | ||
service on or after August 28, 2007 (the effective date of | ||
those Public Acts).
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6. For out-of-state service: Creditable service shall | ||
be granted for
service rendered to an out-of-state local | ||
governmental body under the
following conditions: The | ||
employee had participated and has irrevocably
forfeited | ||
all rights to benefits in the out-of-state public employees
| ||
pension system; the governing body of his participating | ||
municipality or
instrumentality authorizes the employee to | ||
establish such service; the
employee has 2 years current | ||
service with this municipality or
participating | ||
instrumentality; the employee makes a payment of
| ||
contributions, which shall be computed at 8% (normal) plus | ||
2% (survivor)
times length of service purchased times the | ||
average rate of earnings for the
first 2
years of service | ||
with the municipality or participating
instrumentality | ||
whose governing body authorizes the service established
| ||
plus interest at the effective rate on the date such | ||
credits are
established, payable from the date the employee | ||
completes the required 2
years of current service to date | ||
of payment. In no case shall more than
120 months of | ||
creditable service be granted under this provision.
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7. For retroactive service: Any employee who could have | ||
but did not
elect to become a participating employee, or | ||
who should have been a
participant in the Municipal Public | ||
Utilities Annuity and Benefit Fund
before that fund was | ||
superseded, may receive creditable service for the
period | ||
of service not to exceed 50 months; however, a current or | ||
former
elected or appointed official of a participating | ||
municipality may establish credit under this paragraph 7 | ||
for more than 50
months of service as an official of that | ||
municipality, if the excess over 50 months is approved by | ||
resolution of the
governing body of the affected | ||
municipality filed with
the Fund before January 1, 2002.
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Any employee who is a
participating employee on or | ||
after September 24, 1981 and who was
excluded from | ||
participation by the age restrictions removed by Public Act
| ||
82-596 may receive creditable service for the period, on or | ||
after January
1, 1979, excluded by the age restriction and, | ||
in addition, if the governing
body of the participating | ||
municipality or participating instrumentality elects
to | ||
allow creditable service for all employees excluded by the | ||
age restriction
prior to January 1, 1979, for service | ||
during the period prior to that date
excluded by the age | ||
restriction. Any employee who was excluded from
| ||
participation by the age restriction removed by Public Act | ||
82-596 and who is
not a participating employee on or after | ||
September 24, 1981 may receive
creditable service for | ||
service after January 1,
1979. Creditable service under | ||
this paragraph
shall be granted upon payment of the | ||
employee contributions
which would have been required had | ||
he participated, with interest at the
effective rate for | ||
each year from the end of the period of service
established | ||
to date of payment.
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8. For accumulated unused sick leave: A participating | ||
employee who is
applying for a retirement annuity shall be | ||
entitled to creditable service
for that portion of the | ||
employee's accumulated unused sick leave
for which payment | ||
is not received, as follows:
| ||
a. Sick leave days shall be limited to those | ||
accumulated under a sick
leave plan established by a | ||
participating municipality or participating
| ||
instrumentality which is available to all employees or | ||
a class of employees.
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b. Except as provided in item b-1, only sick leave | ||
days accumulated with a participating municipality or
| ||
participating instrumentality with which the employee | ||
was in service within
60 days of the effective date of | ||
his retirement annuity shall be credited;
If the | ||
employee was in service with more than one employer | ||
during this
period only the sick leave days with the | ||
employer with which the employee
has the greatest | ||
number of unpaid sick leave days shall be considered.
| ||
b-1. If the employee was in the service of more | ||
than one employer as defined in item (2) of paragraph | ||
(a) of subsection (A) of Section 7-132, then the sick | ||
leave days from all such employers shall be credited, | ||
as long as the creditable service attributed to those | ||
sick leave days does not exceed the limitation in item | ||
f of this paragraph 8. In calculating the creditable | ||
service under this item b-1, the sick leave days from | ||
the last employer shall be considered first, then the | ||
remaining sick leave days shall be considered until | ||
there are no more days or the maximum creditable sick | ||
leave threshold under item f of this paragraph 8 has | ||
been reached.
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c. The creditable service granted shall be | ||
considered solely for the
purpose of computing the | ||
amount of the retirement annuity and shall not be
used | ||
to establish any minimum service period required by any | ||
provision of the
Illinois Pension Code, the effective | ||
date of the retirement annuity, or the
final rate of | ||
earnings.
| ||
d. The creditable service shall be at the rate of | ||
1/20 of a month for
each full sick day, provided that | ||
no more than 12 months may be credited
under this | ||
subdivision 8.
| ||
e. Employee contributions shall not be required | ||
for creditable service
under this subdivision 8.
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f. Each participating municipality and | ||
participating instrumentality
with which an employee | ||
has service within 60 days of the effective date of
his | ||
retirement annuity shall certify to the board the | ||
number of accumulated
unpaid sick leave days credited | ||
to the employee at the time of termination
of service.
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9. For service transferred from another system: | ||
Credits and
creditable service shall be granted for service | ||
under Article 4, 5, 8, 14,
or 16 of this Act, to any active | ||
member of this Fund, and to any
inactive member who has | ||
been a county sheriff, upon
transfer of such credits | ||
pursuant to Section 4-108.3, 5-235,
8-226.7,
14-105.6, or | ||
16-131.4, and payment by the member of the amount by
which | ||
(1) the employer and employee contributions that would have | ||
been required
if he had participated in this Fund as a | ||
sheriff's law enforcement employee
during the period for | ||
which credit is
being transferred, plus interest thereon at | ||
the effective rate for each
year, compounded annually, from | ||
the date of termination of the service for
which credit is | ||
being transferred to the date of payment, exceeds (2) the
| ||
amount actually transferred to the Fund.
Such transferred | ||
service shall be deemed to be service as a sheriff's law
| ||
enforcement employee for the purposes of Section 7-142.1.
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10. (Blank).
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11. For service transferred from an Article 3 system | ||
under Section 3-110.3: Credits and creditable service | ||
shall be granted for service under Article 3 of this Act as | ||
provided in Section 3-110.3, to any active member of this | ||
Fund, upon transfer of such credits pursuant to Section | ||
3-110.3. If the board determines that the amount | ||
transferred is less than the true cost to the Fund of | ||
allowing that creditable service to be established, then in | ||
order to establish that creditable service, the member must | ||
pay to the Fund an additional contribution equal to the | ||
difference, as determined by the board in accordance with | ||
the rules and procedures adopted under this paragraph. If | ||
the member does not make the full additional payment as | ||
required by this paragraph prior to termination of his | ||
participation with that employer, then his or her | ||
creditable service shall be reduced by an amount equal to | ||
the difference between the amount transferred under | ||
Section 3-110.3, including any payments made by the member | ||
under this paragraph prior to termination, and the true | ||
cost to the Fund of allowing that creditable service to be | ||
established, as determined by the board in accordance with | ||
the rules and procedures adopted under this paragraph. | ||
The board shall establish by rule the manner of making | ||
the calculation required under this paragraph 11, taking | ||
into account the appropriate actuarial assumptions; the | ||
member's service, age, and salary history, and any other | ||
factors that the board determines to be relevant. | ||
12. For omitted service: Any employee who was employed | ||
by a participating employer in a position that required | ||
participation, but who was not enrolled in the Fund, may | ||
establish such credits under the following conditions: | ||
a. Application for such credits is received by the | ||
Board while the employee is an active participant of | ||
the Fund or a reciprocal retirement system. | ||
b. Eligibility for participation and earnings are | ||
verified by the Authorized Agent of the participating | ||
employer for which the service was rendered. | ||
Creditable service under this paragraph shall be | ||
granted upon payment of the employee contributions that | ||
would have been required had he participated, which shall | ||
be calculated by the Fund using the member contribution | ||
rate in effect during the period that the service was | ||
rendered. | ||
(b) Creditable service - amount:
| ||
1. One month of creditable service
shall be allowed for | ||
each month for which a participating employee made
| ||
contributions as required under Section 7-173, or for which | ||
creditable
service is otherwise granted hereunder. Not | ||
more than 1 month of
service shall be credited and counted | ||
for 1 calendar month, and not more
than 1 year of service | ||
shall be credited and counted for any calendar
year. A | ||
calendar month means a nominal month beginning on the first | ||
day
thereof, and a calendar year means a year beginning | ||
January 1 and ending
December 31.
| ||
2. A seasonal employee shall be given 12 months of | ||
creditable
service if he renders the number of months of | ||
service normally required
by the position in a 12-month | ||
period and he remains in service for the
entire 12-month | ||
period. Otherwise a fractional year of service in the
| ||
number of months of service rendered shall be credited.
| ||
3. An intermittent employee shall be given creditable | ||
service for
only those months in which a contribution is | ||
made under Section 7-173.
| ||
(c) No application for correction of credits or creditable | ||
service shall
be considered unless the board receives an | ||
application for correction while
(1) the applicant is a | ||
participating employee and in active employment
with a | ||
participating municipality or instrumentality, or (2) while | ||
the
applicant is actively participating in a pension fund or | ||
retirement
system which is a participating system under the | ||
Retirement Systems
Reciprocal Act. A participating employee or | ||
other applicant shall not be
entitled to credits or creditable | ||
service unless the required employee
contributions are made in | ||
a lump sum or in installments made in accordance
with board | ||
rule. Payments made to establish service credit under paragraph | ||
1, 4, 5, 5.1, 6, 7, or 12 of subsection (a) of this Section must | ||
be received by the Board while the applicant is an active | ||
participant in the Fund or a reciprocal retirement system, | ||
except that an applicant may make one payment after termination | ||
of active participation in the Fund or a reciprocal retirement | ||
system. | ||
(d) Upon the granting of a retirement, surviving spouse or | ||
child
annuity, a death benefit or a separation benefit, on | ||
account of any
employee, all individual accumulated credits | ||
shall thereupon terminate.
Upon the withdrawal of additional | ||
contributions, the credits applicable
thereto shall thereupon | ||
terminate. Terminated credits shall not be applied
to increase | ||
the benefits any remaining employee would otherwise receive | ||
under
this Article.
| ||
(Source: P.A. 97-415, eff. 8-16-11; 98-439, eff. 8-16-13; | ||
98-932, eff. 8-15-14.)
| ||
(40 ILCS 5/7-139.2) (from Ch. 108 1/2, par. 7-139.2)
| ||
Sec. 7-139.2. Validation of service credits. An active | ||
member of the General Assembly having no service credits or
| ||
creditable service in the Fund, may establish service credit | ||
and
creditable service for periods during which he was an | ||
employee of a
municipality in an elective office and could have | ||
elected to participate
in the Fund but did not so elect. | ||
Service credits and creditable service
may be established by | ||
payment to the Fund of an amount equal to the
contributions he | ||
would have made
if he had elected to participate plus
interest | ||
to the date of payment, together with the applicable
| ||
municipality credits including interest, but the total period | ||
of such
creditable service that may be validated shall not | ||
exceed 8 years. Payments made to establish such service credit | ||
must be received by the Board while the member is an active | ||
participant in the General Assembly Retirement System, except | ||
that one payment will be permitted after the member terminates | ||
such service.
| ||
(Source: P.A. 81-1536.)
| ||
(40 ILCS 5/7-142.1) (from Ch. 108 1/2, par. 7-142.1) | ||
Sec. 7-142.1. Sheriff's law enforcement employees.
| ||
(a) In lieu of the retirement annuity provided by | ||
subparagraph 1 of
paragraph (a) of Section 7-142:
| ||
Any sheriff's law enforcement employee who
has 20 or more | ||
years of service in that capacity and who terminates
service | ||
prior to January 1, 1988 shall be entitled at his
option to | ||
receive a monthly retirement annuity for his service as a
| ||
sheriff's law enforcement employee computed by multiplying 2% | ||
for each year
of such service up to 10 years, 2 1/4% for each | ||
year
of such service above 10 years and up to 20 years, and
2 | ||
1/2% for each year of such service above
20 years, by his | ||
annual final rate of earnings and dividing by 12.
| ||
Any sheriff's law enforcement employee who has 20 or more | ||
years of
service in that capacity and who terminates service on | ||
or after January 1,
1988 and before July 1, 2004 shall be | ||
entitled at his option to receive
a monthly retirement
annuity | ||
for his service as a sheriff's law enforcement employee | ||
computed by
multiplying 2.5% for each year of such service up | ||
to 20 years, 2% for each
year of such service above 20 years | ||
and up to 30 years, and 1% for each
year of such service above | ||
30 years, by his annual final rate of earnings
and dividing by | ||
12.
| ||
Any sheriff's law enforcement employee who has 20 or more | ||
years of
service in that capacity and who terminates service on | ||
or after July 1,
2004 shall be entitled at his or her option to | ||
receive a monthly retirement
annuity for service as a sheriff's | ||
law enforcement employee computed by
multiplying 2.5% for each | ||
year of such service by his annual final rate of
earnings and | ||
dividing by 12.
| ||
If a sheriff's law enforcement employee has service in any | ||
other
capacity, his retirement annuity for service as a | ||
sheriff's law enforcement
employee may be computed under this | ||
Section and the retirement annuity for
his other service under | ||
Section 7-142.
| ||
In no case shall the total monthly retirement annuity for | ||
persons who retire before July 1, 2004 exceed 75% of the
| ||
monthly final rate of earnings. In no case shall the total | ||
monthly retirement annuity for persons who retire on or after | ||
July 1, 2004 exceed 80% of the
monthly final rate of earnings.
| ||
(b) Whenever continued group insurance coverage is elected | ||
in accordance
with the provisions of Section 367h 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 | ||
Section, to be
remitted by the Fund to the insurance company
or | ||
other entity providing the group insurance coverage.
| ||
(c) A sheriff's law enforcement employee who began service | ||
in that capacity prior to the effective date of this amendatory | ||
Act of the 97th General Assembly and who has service in any | ||
other
capacity may convert up to 10 years of that service into | ||
service as a sheriff's
law enforcement employee by paying to | ||
the Fund an amount equal to (1) the
additional employee | ||
contribution required under Section 7-173.1, plus (2) the | ||
additional employer contribution required under Section 7-172, | ||
plus (3) interest on items (1) and (2) at the
prescribed rate | ||
from the date of the service to the date of payment.
| ||
Application must be received by the Board while the employee is | ||
an active participant in the Fund. Payment must be received | ||
while the member is an active participant, except that one | ||
payment will be permitted after termination of participation. | ||
(d) The changes to subsections (a) and (b) of this Section | ||
made by this amendatory Act of the 94th General Assembly apply | ||
only to persons in service on or after July 1, 2004. In the | ||
case of such a person who begins to receive a retirement | ||
annuity before the effective date of this amendatory Act of the | ||
94th General Assembly, the annuity shall be recalculated | ||
prospectively to reflect those changes, with the resulting | ||
increase beginning to accrue on the first annuity payment date | ||
following the effective date of this amendatory Act.
| ||
(e) Any elected county officer who was entitled to receive | ||
a stipend from the State on or after July 1, 2009 and on or | ||
before June 30, 2010 may establish earnings credit for the | ||
amount of stipend not received, if the elected county official | ||
applies in writing to the fund within 6 months after the | ||
effective date of this amendatory Act of the 96th General | ||
Assembly and pays to the fund an amount equal to (i) employee | ||
contributions on the amount of stipend not received, (ii) | ||
employer contributions determined by the Board equal to the | ||
employer's normal cost of the benefit on the amount of stipend | ||
not received, plus (iii) interest on items (i) and (ii) at the | ||
actuarially assumed rate. | ||
(f) Notwithstanding any other provision of this Article,
| ||
the provisions of this subsection (f) apply to a person who | ||
first
becomes a sheriff's law enforcement employee under this | ||
Article on or after January 1, 2011. | ||
A sheriff's law enforcement employee 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 retirement annuity for his | ||
or her service as a sheriff's law enforcement employee computed | ||
by multiplying 2.5% for each year of such service by his or her | ||
final rate of earnings. | ||
The retirement annuity of a sheriff's law enforcement | ||
employee 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 sheriff's law enforcement employee's | ||
age is under age 55. | ||
The maximum retirement annuity under this subsection (f) | ||
shall be 75%
of final rate of earnings. | ||
For the purposes of this subsection (f), "final rate of | ||
earnings" means the average monthly earnings obtained by | ||
dividing the total salary of the sheriff's law enforcement | ||
employee during the 96 consecutive months of service within the | ||
last 120 months of service in which the total earnings was the | ||
highest by the number of months of service in that period. | ||
Notwithstanding any other provision of this Article, | ||
beginning on January 1, 2011, for all purposes under this Code | ||
(including without limitation the calculation of benefits and | ||
employee contributions), the annual earnings of a sheriff's law | ||
enforcement employee to whom this Section applies shall not | ||
include overtime and 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) 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, | ||
including all previous adjustments. | ||
(g) Notwithstanding any other provision of this Article, | ||
the monthly annuity
of a person who first becomes a sheriff's | ||
law enforcement employee 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 annuity 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 retirement annuity. 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 annuity shall | ||
not be increased. | ||
(h) Notwithstanding any other provision of this Article, | ||
for a person who first becomes a sheriff's law enforcement | ||
employee under this Article on or after January 1, 2011, the | ||
annuity to which the surviving spouse, children, or parents are | ||
entitled under this subsection (h) shall be in the amount of 66 | ||
2/3% of the sheriff's law enforcement employee's earned annuity | ||
at the date of death. | ||
(i) Notwithstanding any other provision of this Article, | ||
the monthly annuity
of a survivor of a person who first becomes | ||
a sheriff's law enforcement employee 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 annuity | ||
and
each January 1 thereafter by 3% or one-half the annual | ||
unadjusted percentage increase 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 annuity shall not
be increased. | ||
(j) For the purposes of this Section, "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. 96-961, eff. 7-2-10; 96-1495, eff. 1-1-11; | ||
97-272, eff. 8-8-11; 97-609, eff. 8-26-11.) | ||
(40 ILCS 5/7-145.1) | ||
Sec. 7-145.1. Alternative annuity for county officers. | ||
(a) The benefits provided in this Section and Section | ||
7-145.2 are available
only if, prior to the effective date of | ||
this amendatory Act of the 97th General Assembly, the county | ||
board has filed with the Board of the Fund a resolution or
| ||
ordinance expressly consenting to the availability of these | ||
benefits for its
elected county officers. The county board's | ||
consent is irrevocable with
respect to persons participating in | ||
the program, but may be revoked at any time
with respect to | ||
persons who have not paid an additional optional contribution
| ||
under this Section before the date of revocation. | ||
An elected county officer may elect to establish | ||
alternative credits for
an alternative annuity by electing in | ||
writing before the effective date of this amendatory Act of the | ||
97th General Assembly to make additional optional
| ||
contributions in accordance with this Section and procedures | ||
established
by the board. These alternative credits are | ||
available only for periods of
service as an elected county | ||
officer. The elected county officer may
discontinue making the | ||
additional optional contributions by notifying the
Fund in | ||
writing in accordance with this Section and procedures | ||
established
by the board. | ||
Additional optional contributions for the alternative | ||
annuity shall
be as follows: | ||
(1) For service as an elected county officer after the | ||
option is
elected, an additional contribution of 3% of | ||
salary shall be contributed
to the Fund on the same basis | ||
and under the same conditions as contributions
required | ||
under Section 7-173. | ||
(2) For service as an elected county officer before the | ||
option is
elected, an additional contribution of 3% of the | ||
salary for the applicable
period of service, plus interest | ||
at the effective rate from the date of
service to the date | ||
of payment, plus any additional amount required by
the | ||
county board under paragraph (3). All payments for past | ||
service must
be paid in full before credit is given. | ||
Payment must be received by the Board while the member is | ||
an active participant, except that one payment will be | ||
permitted after termination of participation. | ||
(3) With respect to service as an elected county | ||
officer before the
option is elected, if payment is made | ||
after the county board has filed with
the Board of the Fund | ||
a resolution or ordinance requiring an additional
| ||
contribution under this paragraph, then the contribution | ||
required under
paragraph (2) shall include an amount to be | ||
determined by the Fund, equal
to the actuarial present | ||
value of the additional employer cost that would
otherwise | ||
result from the alternative credits being established for | ||
that
service. A county board's resolution or ordinance | ||
requiring additional
contributions under this paragraph | ||
(3) is irrevocable. Payment must be received by the Board | ||
while the member is an active participant, except that one | ||
payment will be permitted after termination of | ||
participation. | ||
No additional optional contributions may be made for any | ||
period of service
for which credit has been previously | ||
forfeited by acceptance of a refund,
unless the refund is | ||
repaid in full with interest at the effective rate from
the | ||
date of refund to the date of repayment. | ||
(b) In lieu of the retirement annuity otherwise payable | ||
under this Article,
an elected county officer who (1) has | ||
elected to participate in the Fund and
make additional optional | ||
contributions in accordance with this Section, (2)
has held and | ||
made additional optional contributions with respect to the same
| ||
elected county office for at least 8 years, and (3) has | ||
attained
age 55 with at least 8 years of service credit (or has | ||
attained age 50 with at
least 20 years of service as a | ||
sheriff's law enforcement employee) may elect
to have his | ||
retirement annuity computed as follows: 3% of the participant's
| ||
salary for each of the first 8 years
of service credit, plus 4% | ||
of that salary for each of the next 4 years of
service credit, | ||
plus 5% of that salary for each year of service credit in
| ||
excess of 12 years, subject to a maximum of 80% of that salary. | ||
This formula applies only to service in an elected county | ||
office that the
officer held for at least 8 years, and only to | ||
service for which additional
optional contributions have been | ||
paid under this Section. If an elected county
officer qualifies | ||
to have this formula applied to service in more than one
| ||
elected county office, the qualifying service shall be | ||
accumulated for purposes
of determining the applicable accrual | ||
percentages, but the salary used for each
office shall be the | ||
separate salary calculated for that office, as defined in
| ||
subsection (g). | ||
To the extent that the elected county officer has service | ||
credit that does
not qualify for this formula, his retirement | ||
annuity will first be determined
in accordance with this | ||
formula with respect to the service to which this
formula | ||
applies, and then in accordance with the remaining Sections of | ||
this
Article with respect to the service to which this formula | ||
does not apply. | ||
(c) In lieu of the disability benefits otherwise payable | ||
under this
Article, an elected county officer who (1) has
| ||
elected to participate in the Fund, and (2) has become
| ||
permanently disabled and as a consequence is unable to perform | ||
the duties
of his office, and (3) was making optional | ||
contributions in accordance with
this Section at the time the | ||
disability was incurred, may elect to receive
a disability | ||
annuity calculated in accordance with the formula in subsection
| ||
(b). For the purposes of this subsection, an elected county | ||
officer shall be
considered permanently disabled only if: (i) | ||
disability occurs while in
service as an elected county officer | ||
and is of such a nature as to prevent him
from reasonably | ||
performing the duties of his office at the time; and (ii) the
| ||
board has received a written certification by at least 2 | ||
licensed physicians
appointed by it stating that the officer is | ||
disabled and that the disability
is likely to be permanent. | ||
(d) Refunds of additional optional contributions shall be | ||
made on the
same basis and under the same conditions as | ||
provided under Section 7-166,
7-167 and 7-168. Interest shall | ||
be credited at the effective rate on the
same basis and under | ||
the same conditions as for other contributions. | ||
If an elected county officer fails to hold that same | ||
elected county
office for at least 8 years, he or she shall be | ||
entitled after leaving office
to receive a refund of the | ||
additional optional contributions made with respect
to that | ||
office, plus interest at the effective rate. | ||
(e) The plan of optional alternative benefits and | ||
contributions shall be
available to persons who are elected | ||
county officers and active contributors
to the Fund on or after | ||
November 15, 1994 and elected to establish alternative credit | ||
before the effective date of this amendatory Act of the 97th | ||
General Assembly. A person who was an elected county
officer | ||
and an active contributor to the Fund on November 15, 1994 but | ||
is
no longer an active contributor may apply to make additional | ||
optional
contributions under this Section at any time within 90 | ||
days after the
effective date of this amendatory Act of 1997; | ||
if the person is an annuitant,
the resulting increase in | ||
annuity shall begin to accrue on the first day of
the month | ||
following the month in which the required payment is received | ||
by the
Fund. | ||
(f) For the purposes of this Section and Section 7-145.2, | ||
the terms "elected
county officer" and "elected county office" | ||
include, but are not limited to:
(1) the county clerk, | ||
recorder, treasurer, coroner, assessor (if elected),
auditor, | ||
sheriff, and
State's Attorney; members of the county board; and | ||
the clerk of the circuit
court; and (2) a person who has been | ||
appointed to fill a vacancy in an
office that is normally | ||
filled by election on a countywide basis, for the
duration of | ||
his or her service in that office. The terms "elected county
| ||
officer" and "elected county office" do not include any officer | ||
or office of
a county that has not consented to the | ||
availability of benefits under this
Section and Section | ||
7-145.2. | ||
(g) For the purposes of this Section and Section 7-145.2, | ||
the term
"salary" means the final rate of earnings for the | ||
elected county office held,
calculated in a manner consistent | ||
with Section 7-116, but for that office
only. If an elected | ||
county officer qualifies to have the formula in subsection
(b) | ||
applied to service in more than one elected county office, a | ||
separate
salary shall be calculated and applied with respect to | ||
each such office. | ||
(h) The changes to this Section made by this amendatory Act | ||
of the 91st
General Assembly apply to persons who first make an | ||
additional optional
contribution under this Section on or after | ||
the effective date of this
amendatory Act. | ||
(i) Any elected county officer who was entitled to receive | ||
a stipend from the State on or after July 1, 2009 and on or | ||
before June 30, 2010 may establish earnings credit for the | ||
amount of stipend not received, if the elected county official | ||
applies in writing to the fund within 6 months after the | ||
effective date of this amendatory Act of the 96th General | ||
Assembly and pays to the fund an amount equal to (i) employee | ||
contributions on the amount of stipend not received, (ii) | ||
employer contributions determined by the Board equal to the | ||
employer's normal cost of the benefit on the amount of stipend | ||
not received, plus (iii) interest on items (i) and (ii) at the | ||
actuarially assumed rate. | ||
(Source: P.A. 96-961, eff. 7-2-10; 97-272, eff. 8-8-11; 97-609, | ||
eff. 8-26-11.) | ||
(40 ILCS 5/7-169) (from Ch. 108 1/2, par. 7-169)
| ||
Sec. 7-169. Separation benefits; repayments.
| ||
(a) If an employee who has
received a separation benefit | ||
subsequently becomes a participating employee,
and renders at | ||
least 2 years of contributing service from the date of such
| ||
re-entry, he may pay to the fund the amount of the separation | ||
benefit, plus
interest at the effective rate for each year from | ||
the date of payment of the
separation benefit to the date of | ||
repayment. Upon payment his creditable
service shall be | ||
reinstated and the payment shall be credited to his account
as | ||
normal contributions. Application must be received by the Board | ||
while the employee is an active participant in the Fund or a | ||
reciprocal retirement system. Payment must be received while | ||
the member is an active participant, except that one payment | ||
will be permitted after termination of participation in the | ||
Fund or a reciprocal retirement system. | ||
(b) Beginning July 1, 2004, the requirement of
returning | ||
to service for at least 2 years does not apply to persons who | ||
return
to service as a sheriff's law enforcement employee. This | ||
subsection applies only to persons in service on or after July | ||
1, 2004. In the case of such a person who begins to receive a | ||
retirement annuity before the effective date of this amendatory | ||
Act of the 94th General Assembly, the annuity shall be | ||
recalculated prospectively to reflect any credits reinstated | ||
as a result of this subsection, with the resulting increase in | ||
annuity beginning to accrue on the first annuity payment date | ||
following the effective date of this amendatory Act, but not | ||
earlier than the date the repayment is received by the Fund.
| ||
(Source: P.A. 94-712, eff. 6-1-06.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||