Chapter 40 — PENSIONS

(40 ILCS 5/21-102.9) (from Ch. 108 1/2, par. 21-102.9) Sec. 21-102.9. Retirement system. "Retirement system" means any annuity, pension or retirement fund or system established by State law or by action of a political subdivision, except those applying to municipal firemen and po…

(40 ILCS 5/21-103) (from Ch. 108 1/2, par. 21-103) Sec. 21-103. Political subdivision - election of coverage. (a) Any political subdivision other than a school district and other than a political subdivision which is participating in the Illinois Municipal Retirement Fund under A…

(40 ILCS 5/21-104) (from Ch. 108 1/2, par. 21-104) Sec. 21-104. Noncorporate public entities - election of coverage. Any noncorporate public entity may by resolution of its governing body elect to have its employees covered by the Social Security Act in the same manner and subjec…

(40 ILCS 5/21-105) (from Ch. 108 1/2, par. 21-105) Sec. 21-105. Retirement systems - election of coverage. A referendum on the question of coverage under the Social Security Act may be authorized by the Governor with respect to any retirement system, or by the board of trustees o…

(40 ILCS 5/21-105.1) (from Ch. 108 1/2, par. 21-105.1) Sec. 21-105.1. Election of optional medicare coverage. The State or any political subdivision or noncorporate public entity may elect to provide optional medicare coverage for its personnel in the same manner and subject to t…

(40 ILCS 5/21-105.2) (from Ch. 108 1/2, par. 21-105.2) Sec. 21-105.2. Mandatory Social Security Coverage. Beginning July 1, 1991, the State and all political subdivisions that have any employees who are subject to mandatory Social Security coverage shall report the wages of those…

(40 ILCS 5/21-106) (from Ch. 108 1/2, par. 21-106) Sec. 21-106. Municipal police and firemen. (1) If a municipality enters into a coverage agreement under this Article prior to having established a pension plan under Article 3 or 4 of this Code, all police positions and all firem…

(40 ILCS 5/21-107) (from Ch. 108 1/2, par. 21-107) Sec. 21-107. State police and firemen. Any position in the service of a State agency, department, board or commission which (1) has been designated as a fireman, police officer, or law enforcement officer by the State Department …

(40 ILCS 5/21-108) (from Ch. 108 1/2, par. 21-108) Sec. 21-108. Modification to Federal-State Agreement. Upon approval of the coverage agreement submitted by an absolute or retirement system coverage group, the State Agency, on behalf of the State of Illinois, shall modify the Fe…

(40 ILCS 5/21-109) (from Ch. 108 1/2, par. 21-109) Sec. 21-109. Payment of Contributions. (a) Absolute coverage group: Each political subdivision which has established Social Security coverage for its employees under this Article shall pay contributions on covered wages paid prio…

(40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1) Sec. 21-109.1. (a) Notwithstanding any law to the contrary, State agencies, as defined in the State Auditing Act, shall remit to the Comptroller all contributions required under subchapters A, B and C of the Federal Insurance…

(40 ILCS 5/21-110) (from Ch. 108 1/2, par. 21-110) Sec. 21-110. Tax levy. The governing body of any political subdivision with the power to levy taxes is hereby authorized and empowered to increase its annual tax levy above the limitation now or hereafter otherwise authorized by …

(40 ILCS 5/21-110.1) (from Ch. 108 1/2, par. 21-110.1) Sec. 21-110.1. Medicare taxes. (a) The governing body of every political subdivision with the power to levy taxes is hereby authorized and empowered to increase its annual tax levy above the limitation now or hereafter otherw…

(40 ILCS 5/21-112) (from Ch. 108 1/2, par. 21-112) Sec. 21-112. Penalties. For failure to make timely reporting of employee wages and payment of contributions on covered wages paid prior to January 1, 1987 in accordance with State Agency regulations, a delinquent political subdiv…

(40 ILCS 5/21-113) (from Ch. 108 1/2, par. 21-113) Sec. 21-113. Tax audit. (1) Upon failure or refusal of any covered political subdivision or retirement system to submit wage reports and pay amounts due the State Agency on covered wages paid prior to January 1, 1987 in accordanc…

(40 ILCS 5/21-114) (from Ch. 108 1/2, par. 21-114) Sec. 21-114. General investigative audits. The State Agency upon its own initiative may conduct investigative field audits of the books and payroll records for calendar years prior to 1987 of any political subdivision or retireme…

(40 ILCS 5/21-115) (from Ch. 108 1/2, par. 21-115) Sec. 21-115. Special fund abolished; designation of remittance agents. (a) The Social Security Contribution Fund is abolished at the close of business on June 30, 1997. Any balance then remaining in that Fund shall be transferred…

(40 ILCS 5/21-117) (from Ch. 108 1/2, par. 21-117) Sec. 21-117. Inactivation. Any political subdivision which ceases its corporate existence as the result of legal dissolution, annexation, or consolidation, shall promptly notify the State Agency and furnish legal documentation of…

(40 ILCS 5/21-118) (from Ch. 108 1/2, par. 21-118) Sec. 21-118. Administrative review. All orders for inactivation of a plan under Section 21-117 made by the State Agency shall be subject to judicial review pursuant to the provisions of the Administrative Review Law, and all amen…

(40 ILCS 5/21-119) (from Ch. 108 1/2, par. 21-119) Sec. 21-119. Rules and regulations. The State Agency shall make and publish such rules and regulations, not inconsistent with the provisions of this Article, as it finds necessary or appropriate to the efficient administration of…

(40 ILCS 5/21-120) Sec. 21-120. (Repealed). (Source: P.A. 100-1148, eff. 12-10-18. Repealed by P.A. 102-210, eff. 7-30-21.)

(40 ILCS 5/21-121) (from Ch. 108 1/2, par. 21-121) Sec. 21-121. General provisions and savings clause. The provisions of Article 1 and Article 23 of this Code apply to this Article as though such provisions were fully set forth in this Article as a part thereof. (Source: P.A. 84-…

(40 ILCS 5/22-1001) (from Ch. 108 1/2, par. 22-1001) Sec. 22-1001. Submission of information. By March 1 of each year, the retirement systems created under Articles 2, 14, 15, 16 and 18 of this Code shall each submit the following information to the Commission on Government Forec…

(40 ILCS 5/22-1002) (from Ch. 108 1/2, par. 22-1002) Sec. 22-1002. Within 3 days of the Governor's submission of the State Budget, the Director of the Governor's Office of Management and Budget shall provide the Commission on Government Forecasting and Accountability with the rec…

(40 ILCS 5/22-1003) (from Ch. 108 1/2, par. 22-1003) Sec. 22-1003. The Commission on Government Forecasting and Accountability shall receive the information specified in Section 22-1001 and Section 22-1002 of this Act. Commission staff shall examine the information and submit a r…

(40 ILCS 5/22-1004) Sec. 22-1004. Commission on Government Forecasting and Accountability report on Articles 3 and 4 funds. Each odd numbered year, the Commission on Government Forecasting and Accountability shall analyze data submitted by the Public Pension Division of the Depar…

(40 ILCS 5/22-101) (from Ch. 108 1/2, par. 22-101) (Text of Section from P.A. 97-813) Sec. 22-101. Retirement Plan for Chicago Transit Authority Employees. (a) There shall be established and maintained by the Authority created by the "Metropolitan Transit Authority Act", approved…

(40 ILCS 5/22-101B) (Text of Section before amendment by P.A. 104-457) Sec. 22-101B. Health Care Benefits. (a) The Chicago Transit Authority (hereinafter referred to in this Section as the "Authority") shall take all actions lawfully available to it to separate the funding of hea…

(40 ILCS 5/22-102) (from Ch. 108 1/2, par. 22-102) Sec. 22-102. Local Mass Transit District Pension Fund. The Board of Trustees created under the "Local Mass Transit District Act", approved July 21, 1959, as amended, may undertake the continuation of employee pension and retireme…

(40 ILCS 5/22-103) (Text of Section before amendment by P.A. 104-457) Sec. 22-103. Regional Transportation Authority and related pension plans. (a) As used in this Section: "Affected pension plan" means a defined-benefit pension plan supported in whole or in part by employer cont…

(40 ILCS 5/22-104) Sec. 22-104. Delinquent contributions; deduction from payments of State funds to the employer. If an employer of participants in a pension fund or retirement plan subject to this Division fails to transmit contributions required of it by that pension fund or re…

(40 ILCS 5/22-105) (Text of Section before amendment by P.A. 104-457) Sec. 22-105. Application to Regional Transportation Authority Board members. This Code does not apply to any individual who first becomes a member of the Regional Transportation Authority Board on or after the …

(40 ILCS 5/22-106) Sec. 22-106. Application to Suburban Bus Board members. This Code does not apply to any individual who first becomes a member of the Suburban Bus Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service on…

(40 ILCS 5/22-107) Sec. 22-107. Application to Commuter Rail Board members. This Code does not apply to any individual who first becomes a member of the Commuter Rail Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service …

(40 ILCS 5/22-108) Sec. 22-108. Application to Chicago Transit Authority Board members. This Code does not apply to any individual who first becomes a member of the Chicago Transit Authority Board on or after the effective date of this amendatory Act of the 98th General Assembly …

(40 ILCS 5/22-201) (from Ch. 108 1/2, par. 22-201) Sec. 22-201. Creation of fund. In each city, village and incorporated town, whose population exceeds 50,000 and having a paid fire insurance patrol, boards of underwriters may create a pension fund, in the manner prescribed in th…

(40 ILCS 5/22-202) (from Ch. 108 1/2, par. 22-202) Sec. 22-202. Terms defined. The terms used in this Division for the purposes of this Division shall have the meanings ascribed to them in Sections 22-203 to 22-205, inclusive, except when the context otherwise requires. (Source: …

(40 ILCS 5/22-203) (from Ch. 108 1/2, par. 22-203) Sec. 22-203. Fire Insurance Patrolmen Pension Fund Act of the Illinois Municipal Code. "Fire Insurance Patrolmen Pension Fund Act of the Illinois Municipal Code": Division 10 of Article 10 of the Illinois Municipal Code. (Source:…

(40 ILCS 5/22-204) (from Ch. 108 1/2, par. 22-204) Sec. 22-204. Board of Trustees. "Board of Trustees": Board of Trustees of the fire insurance patrolmen's pension fund authorized by this Division. (Source: Laws 1963, p. 161.)

(40 ILCS 5/22-205) (from Ch. 108 1/2, par. 22-205) Sec. 22-205. Fund. "Fund": The fire insurance patrolmen's pension fund authorized by this Division. (Source: Laws 1963, p. 161.)

(40 ILCS 5/22-206) (from Ch. 108 1/2, par. 22-206) Sec. 22-206. Persons to whom Division applies. This Division shall apply to all persons who are now or shall hereafter become members of the uniformed force of such fire insurance patrol, and all such persons shall be eligible to…

(40 ILCS 5/22-207) (from Ch. 108 1/2, par. 22-207) Sec. 22-207. Retirement pension. Whenever any member of the said fire insurance patrol has served 25 years or more in such patrol (the last 2 years of which shall have been continuous), has reached the age of 50 or 55, and is no …

(40 ILCS 5/22-208) (from Ch. 108 1/2, par. 22-208) Sec. 22-208. Widow's and children's pension. Whenever any active member of the fire insurance patrol or any former member of the fire insurance patrol who has retired on pension under the provisions of this Division dies his wido…

(40 ILCS 5/22-209) (from Ch. 108 1/2, par. 22-209) Sec. 22-209. Pension ceases on marriage. No pension provided for in Section 22-208 shall be paid to any widow of a deceased member or former member of a fire insurance patrol after she has remarried after the decease of such memb…

(40 ILCS 5/22-210) (from Ch. 108 1/2, par. 22-210) Sec. 22-210. Duty disability pension. Whenever a member of the fire insurance patrol, while in the performance of his duty, becomes physically or mentally permanently disabled by reason of service in such fire insurance patrol, t…

(40 ILCS 5/22-211) (from Ch. 108 1/2, par. 22-211) Sec. 22-211. Ordinary disability benefit. Whenever a member of the fire insurance patrol, while in the service of the fire insurance patrol, becomes physically or mentally permanently disabled from any cause not necessarily conne…

(40 ILCS 5/22-212) (from Ch. 108 1/2, par. 22-212) Sec. 22-212. Physical examination. No person shall receive any pension or benefits under Sections 22-210 or 22-211 of this Division unless he is found to be physically or mentally permanently disabled upon examination by a medica…

(40 ILCS 5/22-213) (from Ch. 108 1/2, par. 22-213) Sec. 22-213. Duties after retirement. The Board of Trustees, upon recommendation of the chief officer of the fire insurance patrol shall have the power to assign former members of the fire insurance patrol who are receiving a ret…

(40 ILCS 5/22-214) (from Ch. 108 1/2, par. 22-214) Sec. 22-214. Reduction of pension. The pension or benefits provided for in Sections 22-207, 22-210 or 22-211 may be reduced by the Board of Trustees in an amount not exceeding 50% of any sums which a retired member of a fire insu…

(40 ILCS 5/22-215) (from Ch. 108 1/2, par. 22-215) Sec. 22-215. Financing. The Board of Trustees shall assess each member of the fire insurance patrol not to exceed 5% of his wages or salary, which assessment shall be uniform as to all members of the patrol. The amount so assesse…