103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1690
 
Introduced 2/8/2023, by Sen. Robert F. Martwick
 
SYNOPSIS AS INTRODUCED:

See Index

 Amends the Illinois Pension Code. In the General Provisions Article, provides that beginning on January 1, 2024, the annual earnings, salary, or wages of a Tier 2 participant under the Cook County Article shall track with the Social Security wage base (rather than shall not exceed $106,800, adjusted annually). Makes conforming changes in the Cook County Article and provides that the county's contribution shall be paid through a tax levy and any other lawfully available funds. Provides that beginning on January 1, 2025, the Fund shall not use contributions received by the Fund for subsidy for an annuitant health care program. Deletes a restrictive date in a provision concerning establishing credit for military service. Beginning on December 1, 2023, provides that the president of the county shall appoint 2 additional members to the board of trustees. Requires the retirement board to retain an actuary who is a member in good standing of the American Academy of Actuaries to produce an annual actuarial report of the Fund and provides criteria for the report. Provides that the annual audit required of the Fund may include the preparation of the annual actuarial report. Provides that the annual report submitted to the county board shall include the annual actuarial report. Requires that the minimum required employer contribution shall be submitted annually by the county and provides the method of determining the minimum required employer contribution. Provides that the Fund shall (rather than may) pay for an annuitant health care program administered by the Fund (rather than any of the county's health care plans). Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.



LRB103 26358 RPS 52719 b


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
MAY APPLY

 
 
A BILL FOR
 


SB1690LRB103 26358 RPS 52719 b



1 AN ACT concerning public employee benefits.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Illinois Pension Code is amended by 
5changing Sections 1-160, 9-169, 9-179.1, 9-184, 9-185, 9-195, 
69-199, and 9-239 and by adding Sections 9-169.1 and 9-169.2 as 
7follows:


8 (40 ILCS 5/1-160)



9 (Text of Section from P.A. 102-719)
10 Sec. 1-160. Provisions applicable to new hires. 
11 (a) The provisions of this Section apply to a person who, 
12on or after January 1, 2011, first becomes a member or a 
13participant under any reciprocal retirement system or pension 
14fund established under this Code, other than a retirement 
15system or pension fund established under Article 2, 3, 4, 5, 6, 
167, 15, or 18 of this Code, notwithstanding any other provision 
17of this Code to the contrary, but do not apply to any 
18self-managed plan established under this Code or to any 
19participant of the retirement plan established under Section 
2022-101; except that this Section applies to a person who 
21elected to establish alternative credits by electing in 
22writing after January 1, 2011, but before August 8, 2011, 
23under Section 7-145.1 of this Code. Notwithstanding anything 
 
 
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1to the contrary in this Section, for purposes of this Section, 
2a person who is a Tier 1 regular employee as defined in Section 
37-109.4 of this Code or who participated in a retirement 
4system under Article 15 prior to January 1, 2011 shall be 
5deemed a person who first became a member or participant prior 
6to January 1, 2011 under any retirement system or pension fund 
7subject to this Section. The changes made to this Section by 
8Public Act 98-596 are a clarification of existing law and are 
9intended to be retroactive to January 1, 2011 (the effective 
10date of Public Act 96-889), notwithstanding the provisions of 
11Section 1-103.1 of this Code.
12 This Section does not apply to a person who first becomes a 
13noncovered employee under Article 14 on or after the 
14implementation date of the plan created under Section 1-161 
15for that Article, unless that person elects under subsection 
16(b) of Section 1-161 to instead receive the benefits provided 
17under this Section and the applicable provisions of that 
18Article.
19 This Section does not apply to a person who first becomes a 
20member or participant under Article 16 on or after the 
21implementation date of the plan created under Section 1-161 
22for that Article, unless that person elects under subsection 
23(b) of Section 1-161 to instead receive the benefits provided 
24under this Section and the applicable provisions of that 
25Article.
26 This Section does not apply to a person who elects under 
 
 
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1subsection (c-5) of Section 1-161 to receive the benefits 
2under Section 1-161. 
3 This Section does not apply to a person who first becomes a 
4member or participant of an affected pension fund on or after 6 
5months after the resolution or ordinance date, as defined in 
6Section 1-162, unless that person elects under subsection (c) 
7of Section 1-162 to receive the benefits provided under this 
8Section and the applicable provisions of the Article under 
9which he or she is a member or participant. 
10 (b) "Final average salary" means, except as otherwise 
11provided in this subsection, the average monthly (or annual) 
12salary obtained by dividing the total salary or earnings 
13calculated under the Article applicable to the member or 
14participant during the 96 consecutive months (or 8 consecutive 
15years) of service within the last 120 months (or 10 years) of 
16service in which the total salary or earnings calculated under 
17the applicable Article was the highest by the number of months 
18(or years) of service in that period. For the purposes of a 
19person who first becomes a member or participant of any 
20retirement system or pension fund to which this Section 
21applies on or after January 1, 2011, in this Code, "final 
22average salary" shall be substituted for the following:
23  (1) (Blank).
24  (2) In Articles 8, 9, 10, 11, and 12, "highest average 
25 annual salary for any 4 consecutive years within the last 
26 10 years of service immediately preceding the date of 
 
 
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1 withdrawal". 
2  (3) In Article 13, "average final salary". 
3  (4) In Article 14, "final average compensation". 
4  (5) In Article 17, "average salary". 
5  (6) In Section 22-207, "wages or salary received by 
6 him at the date of retirement or discharge". 
7 A member of the Teachers' Retirement System of the State 
8of Illinois who retires on or after June 1, 2021 and for whom 
9the 2020-2021 school year is used in the calculation of the 
10member's final average salary shall use the higher of the 
11following for the purpose of determining the member's final 
12average salary:
13  (A) the amount otherwise calculated under the first 
14 paragraph of this subsection; or
15  (B) an amount calculated by the Teachers' Retirement 
16 System of the State of Illinois using the average of the 
17 monthly (or annual) salary obtained by dividing the total 
18 salary or earnings calculated under Article 16 applicable 
19 to the member or participant during the 96 months (or 8 
20 years) of service within the last 120 months (or 10 years) 
21 of service in which the total salary or earnings 
22 calculated under the Article was the highest by the number 
23 of months (or years) of service in that period.
24 (b-5) Beginning on January 1, 2011, for all purposes under 
25this Code (including without limitation the calculation of 
26benefits and employee contributions), the annual earnings, 
 
 
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1salary, or wages (based on the plan year) of a member or 
2participant to whom this Section applies shall not exceed 
3$106,800; however, that amount shall annually thereafter be 
4increased by the lesser of (i) 3% of that amount, including all 
5previous adjustments, or (ii) one-half the annual unadjusted 
6percentage increase (but not less than zero) in the consumer 
7price index-u
for the 12 months ending with the September 
8preceding each November 1, including all previous adjustments.
9 For the purposes of this Section, "consumer price index-u" 
10means
the index published by the Bureau of Labor Statistics of 
11the United States
Department of Labor that measures the 
12average change in prices of goods and
services purchased by 
13all urban consumers, United States city average, all
items, 
141982-84 = 100. The new amount resulting from each annual 
15adjustment
shall be determined by the Public Pension Division 
16of the Department of Insurance and made available to the 
17boards of the retirement systems and pension funds by November 
181 of each year. 
19 (b-10) Beginning on January 1, 2024, for all purposes 
20under this Code (including, without limitation, the 
21calculation of benefits and employee contributions), the 
22annual earnings, salary, or wages (based on the plan year) of a 
23member or participant under Article 9 to whom this Section 
24applies shall include an annual earnings, salary, or wage cap 
25that tracks the Social Security wage base. Maximum annual 
26earnings, wages, or salary shall be the annual contribution 
 
 
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1and benefit base established for the applicable year by the 
2Commissioner of the Social Security Administration under the 
3federal Social Security Act. 
4 However, in no event shall the annual earnings, salary, or 
5wages for the purposes of this Article and Article 9 exceed any 
6limitation imposed on annual earnings, salary, or wages under 
7Section 1-117.
Under no circumstances shall the maximum amount 
8of annual earnings, salary, or wages be greater than the 
9amount set forth in this subsection (b-10) as a result of 
10reciprocal service or any provisions regarding reciprocal 
11services, nor shall the Fund under Article 9 be required to pay 
12any refund as a result of the application of this maximum 
13annual earnings, salary, and wage cap. 
14 Nothing in this subsection (b-10) shall cause or otherwise 
15result in any retroactive adjustment of any employee 
16contributions. Nothing in this subsection (b-10) shall cause 
17or otherwise result in any retroactive adjustment of 
18disability or other payments made between January 1, 2011 and 
19January 1, 2024. 
20 (c) A member or participant is entitled to a retirement

21annuity upon written application if he or she has attained age 
2267 (age 65, with respect to service under Article 12 that is 
23subject to this Section, for a member or participant under 
24Article 12 who first becomes a member or participant under 
25Article 12 on or after January 1, 2022 or who makes the 
26election under item (i) of subsection (d-15) of this Section) 
 
 
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1and has at least 10 years of service credit and is otherwise 
2eligible under the requirements of the applicable Article. 
3 A member or participant who has attained age 62 (age 60, 
4with respect to service under Article 12 that is subject to 
5this Section, for a member or participant under Article 12 who 
6first becomes a member or participant under Article 12 on or 
7after January 1, 2022 or who makes the election under item (i) 
8of subsection (d-15) of this Section) and has at least 10 years 
9of service credit and is otherwise eligible under the 
10requirements of the applicable Article may elect to receive 
11the lower retirement annuity provided
in subsection (d) of 
12this Section. 
13 (c-5) A person who first becomes a member or a participant 
14subject to this Section on or after July 6, 2017 (the effective 
15date of Public Act 100-23), notwithstanding any other 
16provision of this Code to the contrary, is entitled to a 
17retirement annuity under Article 8 or Article 11 upon written 
18application if he or she has attained age 65 and has at least 
1910 years of service credit and is otherwise eligible under the 
20requirements of Article 8 or Article 11 of this Code, 
21whichever is applicable. 
22 (d) The retirement annuity of a member or participant who 
23is retiring after attaining age 62 (age 60, with respect to 
24service under Article 12 that is subject to this Section, for a 
25member or participant under Article 12 who first becomes a 
26member or participant under Article 12 on or after January 1, 
 
 
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12022 or who makes the election under item (i) of subsection 
2(d-15) of this Section) with at least 10 years of service 
3credit shall be reduced by one-half
of 1% for each full month 
4that the member's age is under age 67 (age 65, with respect to 
5service under Article 12 that is subject to this Section, for a 
6member or participant under Article 12 who first becomes a 
7member or participant under Article 12 on or after January 1, 
82022 or who makes the election under item (i) of subsection 
9(d-15) of this Section).
10 (d-5) The retirement annuity payable under Article 8 or 
11Article 11 to an eligible person subject to subsection (c-5) 
12of this Section who is retiring at age 60 with at least 10 
13years of service credit shall be reduced by one-half of 1% for 
14each full month that the member's age is under age 65. 
15 (d-10) Each person who first became a member or 
16participant under Article 8 or Article 11 of this Code on or 
17after January 1, 2011 and prior to July 6, 2017 (the effective 
18date of Public Act 100-23) shall make an irrevocable election 
19either:
20  (i) to be eligible for the reduced retirement age 
21 provided in subsections (c-5)
and (d-5) of this Section, 
22 the eligibility for which is conditioned upon the member 
23 or participant agreeing to the increases in employee 
24 contributions for age and service annuities provided in 
25 subsection (a-5) of Section 8-174 of this Code (for 
26 service under Article 8) or subsection (a-5) of Section 
 
 
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1 11-170 of this Code (for service under Article 11); or 
2  (ii) to not agree to item (i) of this subsection 
3 (d-10), in which case the member or participant shall 
4 continue to be subject to the retirement age provisions in 
5 subsections (c) and (d) of this Section and the employee 
6 contributions for age and service annuity as provided in 
7 subsection (a) of Section 8-174 of this Code (for service 
8 under Article 8) or subsection (a) of Section 11-170 of 
9 this Code (for service under Article 11). 
10 The election provided for in this subsection shall be made 
11between October 1, 2017 and November 15, 2017. A person 
12subject to this subsection who makes the required election 
13shall remain bound by that election. A person subject to this 
14subsection who fails for any reason to make the required 
15election within the time specified in this subsection shall be 
16deemed to have made the election under item (ii). 
17 (d-15) Each person who first becomes a member or 
18participant under Article 12 on or after January 1, 2011 and 
19prior to January 1, 2022 shall make an irrevocable election 
20either: 
21  (i) to be eligible for the reduced retirement age 
22 specified in subsections (c) and (d) of this Section, the 
23 eligibility for which is conditioned upon the member or 
24 participant agreeing to the increase in employee 
25 contributions for service annuities specified in 
26 subsection (b) of Section 12-150; or
 
 
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1  (ii) to not agree to item (i) of this subsection 
2 (d-15), in which case the member or participant shall not 
3 be eligible for the reduced retirement age specified in 
4 subsections (c) and (d) of this Section and shall not be 
5 subject to the increase in employee contributions for 
6 service annuities specified in subsection (b) of Section 
7 12-150. 
8 The election provided for in this subsection shall be made 
9between January 1, 2022 and April 1, 2022. A person subject to 
10this subsection who makes the required election shall remain 
11bound by that election. A person subject to this subsection 
12who fails for any reason to make the required election within 
13the time specified in this subsection shall be deemed to have 
14made the election under item (ii). 
15 (e) Any retirement annuity or supplemental annuity shall 
16be subject to annual increases on the January 1 occurring 
17either on or after the attainment of age 67 (age 65, with 
18respect to service under Article 12 that is subject to this 
19Section, for a member or participant under Article 12 who 
20first becomes a member or participant under Article 12 on or 
21after January 1, 2022 or who makes the election under item (i) 
22of subsection (d-15); and beginning on July 6, 2017 (the 
23effective date of Public Act 100-23), age 65 with respect to 
24service under Article 8 or Article 11 for eligible persons 
25who: (i) are subject to subsection (c-5) of this Section; or 
26(ii) made the election under item (i) of subsection (d-10) of 
 
 
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1this Section) or the first anniversary of the annuity start 
2date, whichever is later. Each annual increase shall be 
3calculated at 3% or one-half the annual unadjusted percentage 
4increase (but not less than zero) in the consumer price 
5index-u for the 12 months ending with the September preceding 
6each November 1, whichever is less, of the originally granted 
7retirement annuity. If the annual unadjusted percentage change 
8in the consumer price index-u for the 12 months ending with the 
9September preceding each November 1 is zero or there is a 
10decrease, then the annuity shall not be increased. 
11 For the purposes of Section 1-103.1 of this Code, the 
12changes made to this Section by Public Act 102-263 are 
13applicable without regard to whether the employee was in 
14active service on or after August 6, 2021 (the effective date 
15of Public Act 102-263). 
16 For the purposes of Section 1-103.1 of this Code, the 
17changes made to this Section by Public Act 100-23 are 
18applicable without regard to whether the employee was in 
19active service on or after July 6, 2017 (the effective date of 
20Public Act 100-23). 
21 (f) The initial survivor's or widow's annuity of an 
22otherwise eligible survivor or widow of a retired member or 
23participant who first became a member or participant on or 
24after January 1, 2011 shall be in the amount of 66 2/3% of the 
25retired member's or participant's retirement annuity at the 
26date of death. In the case of the death of a member or 
 
 
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1participant who has not retired and who first became a member 
2or participant on or after January 1, 2011, eligibility for a 
3survivor's or widow's annuity shall be determined by the 
4applicable Article of this Code. The initial benefit shall be 
566 2/3% of the earned annuity without a reduction due to age. A 
6child's annuity of an otherwise eligible child shall be in the 
7amount prescribed under each Article if applicable. Any 
8survivor's or widow's annuity shall be increased (1) on each 
9January 1 occurring on or after the commencement of the 
10annuity if
the deceased member died while receiving a 
11retirement annuity or (2) in
other cases, on each January 1 
12occurring after the first anniversary
of the commencement of 
13the annuity. Each annual increase shall be calculated at 3% or 
14one-half the annual unadjusted percentage increase (but not 
15less than zero) in the consumer price index-u for the 12 months 
16ending with the September preceding each November 1, whichever 
17is less, of the originally granted survivor's annuity. If the 
18annual unadjusted percentage change in the consumer price 
19index-u for the 12 months ending with the September preceding 
20each November 1 is zero or there is a decrease, then the 
21annuity shall not be increased. 
22 (g) The benefits in Section 14-110 apply if the person is a 
23fire fighter in the fire protection service of a department, a 
24security employee of the Department of Corrections or the 
25Department of Juvenile Justice, or a security employee of the 
26Department of Innovation and Technology, as those terms are 
 
 
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1defined in subsection (b) and subsection (c) of Section 
214-110. A person who meets the requirements of this Section is 
3entitled to an annuity calculated under the provisions of 
4Section 14-110, in lieu of the regular or minimum retirement 
5annuity, only if the person has withdrawn from service with 
6not less than 20
years of eligible creditable service and has 
7attained age 60, regardless of whether
the attainment of age 
860 occurs while the person is
still in service. 
9 (g-5) The benefits in Section 14-110 apply if the person 
10is a State policeman, investigator for the Secretary of State, 
11conservation police officer, investigator for the Department 
12of Revenue or the
Illinois Gaming Board, investigator for the 
13Office of the Attorney
General, Commerce Commission police 
14officer, or arson investigator, as those terms are defined in 
15subsection (b) and subsection (c) of Section 14-110. A person 
16who meets the requirements of this Section is entitled to an 
17annuity calculated under the provisions of Section 14-110, in 
18lieu of the regular or minimum retirement annuity, only if the 
19person has withdrawn from service with not less than 20 years 
20of eligible creditable service and has attained age 55, 
21regardless of whether the attainment of age 55 occurs while 
22the person is still in service. 
23 (h) If a person who first becomes a member or a participant 
24of a retirement system or pension fund subject to this Section 
25on or after January 1, 2011 is receiving a retirement annuity 
26or retirement pension under that system or fund and becomes a 
 
 
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1member or participant under any other system or fund created 
2by this Code and is employed on a full-time basis, except for 
3those members or participants exempted from the provisions of 
4this Section under subsection (a) of this Section, then the 
5person's retirement annuity or retirement pension under that 
6system or fund shall be suspended during that employment. Upon 
7termination of that employment, the person's retirement 
8annuity or retirement pension payments shall resume and be 
9recalculated if recalculation is provided for under the 
10applicable Article of this Code.
11 If a person who first becomes a member of a retirement 
12system or pension fund subject to this Section on or after 
13January 1, 2012 and is receiving a retirement annuity or 
14retirement pension under that system or fund and accepts on a 
15contractual basis a position to provide services to a 
16governmental entity from which he or she has retired, then 
17that person's annuity or retirement pension earned as an 
18active employee of the employer shall be suspended during that 
19contractual service. A person receiving an annuity or 
20retirement pension under this Code shall notify the pension 
21fund or retirement system from which he or she is receiving an 
22annuity or retirement pension, as well as his or her 
23contractual employer, of his or her retirement status before 
24accepting contractual employment. A person who fails to submit 
25such notification shall be guilty of a Class A misdemeanor and 
26required to pay a fine of $1,000. Upon termination of that 
 
 
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1contractual employment, the person's retirement annuity or 
2retirement pension payments shall resume and, if appropriate, 
3be recalculated under the applicable provisions of this Code. 
4 (i) (Blank). 
5 (j) In the case of a conflict between the provisions of 
6this Section and any other provision of this Code, the 
7provisions of this Section shall control.

8(Source: P.A. 101-610, eff. 1-1-20; 102-16, eff. 6-17-21; 
9102-210, eff. 1-1-22; 102-263, eff. 8-6-21; 102-719, eff. 
105-6-22.)

11 (Text of Section from P.A. 102-813) 
12 Sec. 1-160. Provisions applicable to new hires. 
13 (a) The provisions of this Section apply to a person who, 
14on or after January 1, 2011, first becomes a member or a 
15participant under any reciprocal retirement system or pension 
16fund established under this Code, other than a retirement 
17system or pension fund established under Article 2, 3, 4, 5, 6, 
187, 15, or 18 of this Code, notwithstanding any other provision 
19of this Code to the contrary, but do not apply to any 
20self-managed plan established under this Code or to any 
21participant of the retirement plan established under Section 
2222-101; except that this Section applies to a person who 
23elected to establish alternative credits by electing in 
24writing after January 1, 2011, but before August 8, 2011, 
25under Section 7-145.1 of this Code. Notwithstanding anything 
 
 
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1to the contrary in this Section, for purposes of this Section, 
2a person who is a Tier 1 regular employee as defined in Section 
37-109.4 of this Code or who participated in a retirement 
4system under Article 15 prior to January 1, 2011 shall be 
5deemed a person who first became a member or participant prior 
6to January 1, 2011 under any retirement system or pension fund 
7subject to this Section. The changes made to this Section by 
8Public Act 98-596 are a clarification of existing law and are 
9intended to be retroactive to January 1, 2011 (the effective 
10date of Public Act 96-889), notwithstanding the provisions of 
11Section 1-103.1 of this Code.
12 This Section does not apply to a person who first becomes a 
13noncovered employee under Article 14 on or after the 
14implementation date of the plan created under Section 1-161 
15for that Article, unless that person elects under subsection 
16(b) of Section 1-161 to instead receive the benefits provided 
17under this Section and the applicable provisions of that 
18Article.
19 This Section does not apply to a person who first becomes a 
20member or participant under Article 16 on or after the 
21implementation date of the plan created under Section 1-161 
22for that Article, unless that person elects under subsection 
23(b) of Section 1-161 to instead receive the benefits provided 
24under this Section and the applicable provisions of that 
25Article.
26 This Section does not apply to a person who elects under 
 
 
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1subsection (c-5) of Section 1-161 to receive the benefits 
2under Section 1-161. 
3 This Section does not apply to a person who first becomes a 
4member or participant of an affected pension fund on or after 6 
5months after the resolution or ordinance date, as defined in 
6Section 1-162, unless that person elects under subsection (c) 
7of Section 1-162 to receive the benefits provided under this 
8Section and the applicable provisions of the Article under 
9which he or she is a member or participant. 
10 (b) "Final average salary" means, except as otherwise 
11provided in this subsection, the average monthly (or annual) 
12salary obtained by dividing the total salary or earnings 
13calculated under the Article applicable to the member or 
14participant during the 96 consecutive months (or 8 consecutive 
15years) of service within the last 120 months (or 10 years) of 
16service in which the total salary or earnings calculated under 
17the applicable Article was the highest by the number of months 
18(or years) of service in that period. For the purposes of a 
19person who first becomes a member or participant of any 
20retirement system or pension fund to which this Section 
21applies on or after January 1, 2011, in this Code, "final 
22average salary" shall be substituted for the following:
23  (1) (Blank).
24  (2) In Articles 8, 9, 10, 11, and 12, "highest average 
25 annual salary for any 4 consecutive years within the last 
26 10 years of service immediately preceding the date of 
 
 
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1 withdrawal". 
2  (3) In Article 13, "average final salary". 
3  (4) In Article 14, "final average compensation". 
4  (5) In Article 17, "average salary". 
5  (6) In Section 22-207, "wages or salary received by 
6 him at the date of retirement or discharge". 
7 A member of the Teachers' Retirement System of the State 
8of Illinois who retires on or after June 1, 2021 and for whom 
9the 2020-2021 school year is used in the calculation of the 
10member's final average salary shall use the higher of the 
11following for the purpose of determining the member's final 
12average salary:
13  (A) the amount otherwise calculated under the first 
14 paragraph of this subsection; or
15  (B) an amount calculated by the Teachers' Retirement 
16 System of the State of Illinois using the average of the 
17 monthly (or annual) salary obtained by dividing the total 
18 salary or earnings calculated under Article 16 applicable 
19 to the member or participant during the 96 months (or 8 
20 years) of service within the last 120 months (or 10 years) 
21 of service in which the total salary or earnings 
22 calculated under the Article was the highest by the number 
23 of months (or years) of service in that period.
24 (b-5) Beginning on January 1, 2011, for all purposes under 
25this Code (including without limitation the calculation of 
26benefits and employee contributions), the annual earnings, 
 
 
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1salary, or wages (based on the plan year) of a member or 
2participant to whom this Section applies shall not exceed 
3$106,800; however, that amount shall annually thereafter be 
4increased by the lesser of (i) 3% of that amount, including all 
5previous adjustments, or (ii) one-half the annual unadjusted 
6percentage increase (but not less than zero) in the consumer 
7price index-u
for the 12 months ending with the September 
8preceding each November 1, including all previous adjustments.
9 For the purposes of this Section, "consumer price index-u" 
10means
the index published by the Bureau of Labor Statistics of 
11the United States
Department of Labor that measures the 
12average change in prices of goods and
services purchased by 
13all urban consumers, United States city average, all
items, 
141982-84 = 100. The new amount resulting from each annual 
15adjustment
shall be determined by the Public Pension Division 
16of the Department of Insurance and made available to the 
17boards of the retirement systems and pension funds by November 
181 of each year. 
19 (b-10) Beginning on January 1, 2024, for all purposes 
20under this Code (including, without limitation, the 
21calculation of benefits and employee contributions), the 
22annual earnings, salary, or wages (based on the plan year) of a 
23member or participant under Article 9 to whom this Section 
24applies shall include an annual earnings, salary, or wage cap 
25that tracks the Social Security wage base. Maximum annual 
26earnings, wages, or salary shall be the annual contribution 
 
 
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1and benefit base established for the applicable year by the 
2Commissioner of the Social Security Administration under the 
3federal Social Security Act. 
4 However, in no event shall the annual earnings, salary, or 
5wages for the purposes of this Article and Article 9 exceed any 
6limitation imposed on annual earnings, salary, or wages under 
7Section 1-117.
Under no circumstances shall the maximum amount 
8of annual earnings, salary, or wages be greater than the 
9amount set forth in this subsection (b-10) as a result of 
10reciprocal service or any provisions regarding reciprocal 
11services, nor shall the Fund under Article 9 be required to pay 
12any refund as a result of the application of this maximum 
13annual earnings, salary, and wage cap. 
14 Nothing in this subsection (b-10) shall cause or otherwise 
15result in any retroactive adjustment of any employee 
16contributions. Nothing in this subsection (b-10) shall cause 
17or otherwise result in any retroactive adjustment of 
18disability or other payments made between January 1, 2011 and 
19January 1, 2024. 
20 (c) A member or participant is entitled to a retirement

21annuity upon written application if he or she has attained age 
2267 (age 65, with respect to service under Article 12 that is 
23subject to this Section, for a member or participant under 
24Article 12 who first becomes a member or participant under 
25Article 12 on or after January 1, 2022 or who makes the 
26election under item (i) of subsection (d-15) of this Section) 
 
 
SB1690- 21 -LRB103 26358 RPS 52719 b


1and has at least 10 years of service credit and is otherwise 
2eligible under the requirements of the applicable Article. 
3 A member or participant who has attained age 62 (age 60, 
4with respect to service under Article 12 that is subject to 
5this Section, for a member or participant under Article 12 who 
6first becomes a member or participant under Article 12 on or 
7after January 1, 2022 or who makes the election under item (i) 
8of subsection (d-15) of this Section) and has at least 10 years 
9of service credit and is otherwise eligible under the 
10requirements of the applicable Article may elect to receive 
11the lower retirement annuity provided
in subsection (d) of 
12this Section. 
13 (c-5) A person who first becomes a member or a participant 
14subject to this Section on or after July 6, 2017 (the effective 
15date of Public Act 100-23), notwithstanding any other 
16provision of this Code to the contrary, is entitled to a 
17retirement annuity under Article 8 or Article 11 upon written 
18application if he or she has attained age 65 and has at least 
1910 years of service credit and is otherwise eligible under the 
20requirements of Article 8 or Article 11 of this Code, 
21whichever is applicable. 
22 (d) The retirement annuity of a member or participant who 
23is retiring after attaining age 62 (age 60, with respect to 
24service under Article 12 that is subject to this Section, for a 
25member or participant under Article 12 who first becomes a 
26member or participant under Article 12 on or after January 1, 
 
 
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12022 or who makes the election under item (i) of subsection 
2(d-15) of this Section) with at least 10 years of service 
3credit shall be reduced by one-half
of 1% for each full month 
4that the member's age is under age 67 (age 65, with respect to 
5service under Article 12 that is subject to this Section, for a 
6member or participant under Article 12 who first becomes a 
7member or participant under Article 12 on or after January 1, 
82022 or who makes the election under item (i) of subsection 
9(d-15) of this Section).
10 (d-5) The retirement annuity payable under Article 8 or 
11Article 11 to an eligible person subject to subsection (c-5) 
12of this Section who is retiring at age 60 with at least 10 
13years of service credit shall be reduced by one-half of 1% for 
14each full month that the member's age is under age 65. 
15 (d-10) Each person who first became a member or 
16participant under Article 8 or Article 11 of this Code on or 
17after January 1, 2011 and prior to July 6, 2017 (the effective 
18date of Public Act 100-23) shall make an irrevocable election 
19either:
20  (i) to be eligible for the reduced retirement age 
21 provided in subsections (c-5)
and (d-5) of this Section, 
22 the eligibility for which is conditioned upon the member 
23 or participant agreeing to the increases in employee 
24 contributions for age and service annuities provided in 
25 subsection (a-5) of Section 8-174 of this Code (for 
26 service under Article 8) or subsection (a-5) of Section 
 
 
SB1690- 23 -LRB103 26358 RPS 52719 b


1 11-170 of this Code (for service under Article 11); or 
2  (ii) to not agree to item (i) of this subsection 
3 (d-10), in which case the member or participant shall 
4 continue to be subject to the retirement age provisions in 
5 subsections (c) and (d) of this Section and the employee 
6 contributions for age and service annuity as provided in 
7 subsection (a) of Section 8-174 of this Code (for service 
8 under Article 8) or subsection (a) of Section 11-170 of 
9 this Code (for service under Article 11). 
10 The election provided for in this subsection shall be made 
11between October 1, 2017 and November 15, 2017. A person 
12subject to this subsection who makes the required election 
13shall remain bound by that election. A person subject to this 
14subsection who fails for any reason to make the required 
15election within the time specified in this subsection shall be 
16deemed to have made the election under item (ii). 
17 (d-15) Each person who first becomes a member or 
18participant under Article 12 on or after January 1, 2011 and 
19prior to January 1, 2022 shall make an irrevocable election 
20either: 
21  (i) to be eligible for the reduced retirement age 
22 specified in subsections (c) and (d) of this Section, the 
23 eligibility for which is conditioned upon the member or 
24 participant agreeing to the increase in employee 
25 contributions for service annuities specified in 
26 subsection (b) of Section 12-150; or
 
 
SB1690- 24 -LRB103 26358 RPS 52719 b


1  (ii) to not agree to item (i) of this subsection 
2 (d-15), in which case the member or participant shall not 
3 be eligible for the reduced retirement age specified in 
4 subsections (c) and (d) of this Section and shall not be 
5 subject to the increase in employee contributions for 
6 service annuities specified in subsection (b) of Section 
7 12-150. 
8 The election provided for in this subsection shall be made 
9between January 1, 2022 and April 1, 2022. A person subject to 
10this subsection who makes the required election shall remain 
11bound by that election. A person subject to this subsection 
12who fails for any reason to make the required election within 
13the time specified in this subsection shall be deemed to have 
14made the election under item (ii). 
15 (e) Any retirement annuity or supplemental annuity shall 
16be subject to annual increases on the January 1 occurring 
17either on or after the attainment of age 67 (age 65, with 
18respect to service under Article 12 that is subject to this 
19Section, for a member or participant under Article 12 who 
20first becomes a member or participant under Article 12 on or 
21after January 1, 2022 or who makes the election under item (i) 
22of subsection (d-15); and beginning on July 6, 2017 (the 
23effective date of Public Act 100-23), age 65 with respect to 
24service under Article 8 or Article 11 for eligible persons 
25who: (i) are subject to subsection (c-5) of this Section; or 
26(ii) made the election under item (i) of subsection (d-10) of 
 
 
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1this Section) or the first anniversary of the annuity start 
2date, whichever is later. Each annual increase shall be 
3calculated at 3% or one-half the annual unadjusted percentage 
4increase (but not less than zero) in the consumer price 
5index-u for the 12 months ending with the September preceding 
6each November 1, whichever is less, of the originally granted 
7retirement annuity. If the annual unadjusted percentage change 
8in the consumer price index-u for the 12 months ending with the 
9September preceding each November 1 is zero or there is a 
10decrease, then the annuity shall not be increased. 
11 For the purposes of Section 1-103.1 of this Code, the 
12changes made to this Section by Public Act 102-263 are 
13applicable without regard to whether the employee was in 
14active service on or after August 6, 2021 (the effective date 
15of Public Act 102-263). 
16 For the purposes of Section 1-103.1 of this Code, the 
17changes made to this Section by Public Act 100-23 are 
18applicable without regard to whether the employee was in 
19active service on or after July 6, 2017 (the effective date of 
20Public Act 100-23). 
21 (f) The initial survivor's or widow's annuity of an 
22otherwise eligible survivor or widow of a retired member or 
23participant who first became a member or participant on or 
24after January 1, 2011 shall be in the amount of 66 2/3% of the 
25retired member's or participant's retirement annuity at the 
26date of death. In the case of the death of a member or 
 
 
SB1690- 26 -LRB103 26358 RPS 52719 b


1participant who has not retired and who first became a member 
2or participant on or after January 1, 2011, eligibility for a 
3survivor's or widow's annuity shall be determined by the 
4applicable Article of this Code. The initial benefit shall be 
566 2/3% of the earned annuity without a reduction due to age. A 
6child's annuity of an otherwise eligible child shall be in the 
7amount prescribed under each Article if applicable. Any 
8survivor's or widow's annuity shall be increased (1) on each 
9January 1 occurring on or after the commencement of the 
10annuity if
the deceased member died while receiving a 
11retirement annuity or (2) in
other cases, on each January 1 
12occurring after the first anniversary
of the commencement of 
13the annuity. Each annual increase shall be calculated at 3% or 
14one-half the annual unadjusted percentage increase (but not 
15less than zero) in the consumer price index-u for the 12 months 
16ending with the September preceding each November 1, whichever 
17is less, of the originally granted survivor's annuity. If the 
18annual unadjusted percentage change in the consumer price 
19index-u for the 12 months ending with the September preceding 
20each November 1 is zero or there is a decrease, then the 
21annuity shall not be increased. 
22 (g) The benefits in Section 14-110 apply only if the 
23person is a State policeman, a fire fighter in the fire 
24protection service of a department, a conservation police 
25officer, an investigator for the Secretary of State, an arson 
26investigator, a Commerce Commission police officer, 
 
 
SB1690- 27 -LRB103 26358 RPS 52719 b


1investigator for the Department of Revenue or the
Illinois 
2Gaming Board, a security employee of the Department of 
3Corrections or the Department of Juvenile Justice, or a 
4security employee of the Department of Innovation and 
5Technology, as those terms are defined in subsection (b) and 
6subsection (c) of Section 14-110. A person who meets the 
7requirements of this Section is entitled to an annuity 
8calculated under the provisions of Section 14-110, in lieu of 
9the regular or minimum retirement annuity, only if the person 
10has withdrawn from service with not less than 20
years of 
11eligible creditable service and has attained age 60, 
12regardless of whether
the attainment of age 60 occurs while 
13the person is
still in service. 
14 (h) If a person who first becomes a member or a participant 
15of a retirement system or pension fund subject to this Section 
16on or after January 1, 2011 is receiving a retirement annuity 
17or retirement pension under that system or fund and becomes a 
18member or participant under any other system or fund created 
19by this Code and is employed on a full-time basis, except for 
20those members or participants exempted from the provisions of 
21this Section under subsection (a) of this Section, then the 
22person's retirement annuity or retirement pension under that 
23system or fund shall be suspended during that employment. Upon 
24termination of that employment, the person's retirement 
25annuity or retirement pension payments shall resume and be 
26recalculated if recalculation is provided for under the 
 
 
SB1690- 28 -LRB103 26358 RPS 52719 b


1applicable Article of this Code.
2 If a person who first becomes a member of a retirement 
3system or pension fund subject to this Section on or after 
4January 1, 2012 and is receiving a retirement annuity or 
5retirement pension under that system or fund and accepts on a 
6contractual basis a position to provide services to a 
7governmental entity from which he or she has retired, then 
8that person's annuity or retirement pension earned as an 
9active employee of the employer shall be suspended during that 
10contractual service. A person receiving an annuity or 
11retirement pension under this Code shall notify the pension 
12fund or retirement system from which he or she is receiving an 
13annuity or retirement pension, as well as his or her 
14contractual employer, of his or her retirement status before 
15accepting contractual employment. A person who fails to submit 
16such notification shall be guilty of a Class A misdemeanor and 
17required to pay a fine of $1,000. Upon termination of that 
18contractual employment, the person's retirement annuity or 
19retirement pension payments shall resume and, if appropriate, 
20be recalculated under the applicable provisions of this Code. 
21 (i) (Blank). 
22 (j) In the case of a conflict between the provisions of 
23this Section and any other provision of this Code, the 
24provisions of this Section shall control.

25(Source: P.A. 101-610, eff. 1-1-20; 102-16, eff. 6-17-21; 
26102-210, eff. 1-1-22; 102-263, eff. 8-6-21; 102-813, eff. 
 
 
SB1690- 29 -LRB103 26358 RPS 52719 b


15-13-22.)

2 (Text of Section from P.A. 102-956) 
3 Sec. 1-160. Provisions applicable to new hires. 
4 (a) The provisions of this Section apply to a person who, 
5on or after January 1, 2011, first becomes a member or a 
6participant under any reciprocal retirement system or pension 
7fund established under this Code, other than a retirement 
8system or pension fund established under Article 2, 3, 4, 5, 6, 
97, 15, or 18 of this Code, notwithstanding any other provision 
10of this Code to the contrary, but do not apply to any 
11self-managed plan established under this Code or to any 
12participant of the retirement plan established under Section 
1322-101; except that this Section applies to a person who 
14elected to establish alternative credits by electing in 
15writing after January 1, 2011, but before August 8, 2011, 
16under Section 7-145.1 of this Code. Notwithstanding anything 
17to the contrary in this Section, for purposes of this Section, 
18a person who is a Tier 1 regular employee as defined in Section 
197-109.4 of this Code or who participated in a retirement 
20system under Article 15 prior to January 1, 2011 shall be 
21deemed a person who first became a member or participant prior 
22to January 1, 2011 under any retirement system or pension fund 
23subject to this Section. The changes made to this Section by 
24Public Act 98-596 are a clarification of existing law and are 
25intended to be retroactive to January 1, 2011 (the effective 
 
 
SB1690- 30 -LRB103 26358 RPS 52719 b


1date of Public Act 96-889), notwithstanding the provisions of 
2Section 1-103.1 of this Code.
3 This Section does not apply to a person who first becomes a 
4noncovered employee under Article 14 on or after the 
5implementation date of the plan created under Section 1-161 
6for that Article, unless that person elects under subsection 
7(b) of Section 1-161 to instead receive the benefits provided 
8under this Section and the applicable provisions of that 
9Article.
10 This Section does not apply to a person who first becomes a 
11member or participant under Article 16 on or after the 
12implementation date of the plan created under Section 1-161 
13for that Article, unless that person elects under subsection 
14(b) of Section 1-161 to instead receive the benefits provided 
15under this Section and the applicable provisions of that 
16Article.
17 This Section does not apply to a person who elects under 
18subsection (c-5) of Section 1-161 to receive the benefits 
19under Section 1-161. 
20 This Section does not apply to a person who first becomes a 
21member or participant of an affected pension fund on or after 6 
22months after the resolution or ordinance date, as defined in 
23Section 1-162, unless that person elects under subsection (c) 
24of Section 1-162 to receive the benefits provided under this 
25Section and the applicable provisions of the Article under 
26which he or she is a member or participant. 
 
 
SB1690- 31 -LRB103 26358 RPS 52719 b


1 (b) "Final average salary" means, except as otherwise 
2provided in this subsection, the average monthly (or annual) 
3salary obtained by dividing the total salary or earnings 
4calculated under the Article applicable to the member or 
5participant during the 96 consecutive months (or 8 consecutive 
6years) of service within the last 120 months (or 10 years) of 
7service in which the total salary or earnings calculated under 
8the applicable Article was the highest by the number of months 
9(or years) of service in that period. For the purposes of a 
10person who first becomes a member or participant of any 
11retirement system or pension fund to which this Section 
12applies on or after January 1, 2011, in this Code, "final 
13average salary" shall be substituted for the following:
14  (1) (Blank).
15  (2) In Articles 8, 9, 10, 11, and 12, "highest average 
16 annual salary for any 4 consecutive years within the last 
17 10 years of service immediately preceding the date of 
18 withdrawal". 
19  (3) In Article 13, "average final salary". 
20  (4) In Article 14, "final average compensation". 
21  (5) In Article 17, "average salary". 
22  (6) In Section 22-207, "wages or salary received by 
23 him at the date of retirement or discharge". 
24 A member of the Teachers' Retirement System of the State 
25of Illinois who retires on or after June 1, 2021 and for whom 
26the 2020-2021 school year is used in the calculation of the 
 
 
SB1690- 32 -LRB103 26358 RPS 52719 b


1member's final average salary shall use the higher of the 
2following for the purpose of determining the member's final 
3average salary:
4  (A) the amount otherwise calculated under the first 
5 paragraph of this subsection; or
6  (B) an amount calculated by the Teachers' Retirement 
7 System of the State of Illinois using the average of the 
8 monthly (or annual) salary obtained by dividing the total 
9 salary or earnings calculated under Article 16 applicable 
10 to the member or participant during the 96 months (or 8 
11 years) of service within the last 120 months (or 10 years) 
12 of service in which the total salary or earnings 
13 calculated under the Article was the highest by the number 
14 of months (or years) of service in that period.
15 (b-5) Beginning on January 1, 2011, for all purposes under 
16this Code (including without limitation the calculation of 
17benefits and employee contributions), the annual earnings, 
18salary, or wages (based on the plan year) of a member or 
19participant to whom this Section applies shall not exceed 
20$106,800; however, that amount shall annually thereafter be 
21increased by the lesser of (i) 3% of that amount, including all 
22previous adjustments, or (ii) one-half the annual unadjusted 
23percentage increase (but not less than zero) in the consumer 
24price index-u
for the 12 months ending with the September 
25preceding each November 1, including all previous adjustments.
26 For the purposes of this Section, "consumer price index-u" 
 
 
SB1690- 33 -LRB103 26358 RPS 52719 b


1means
the index published by the Bureau of Labor Statistics of 
2the United States
Department of Labor that measures the 
3average change in prices of goods and
services purchased by 
4all urban consumers, United States city average, all
items, 
51982-84 = 100. The new amount resulting from each annual 
6adjustment
shall be determined by the Public Pension Division 
7of the Department of Insurance and made available to the 
8boards of the retirement systems and pension funds by November 
91 of each year. 
10 (b-10) Beginning on January 1, 2024, for all purposes 
11under this Code (including, without limitation, the 
12calculation of benefits and employee contributions), the 
13annual earnings, salary, or wages (based on the plan year) of a 
14member or participant under Article 9 to whom this Section 
15applies shall include an annual earnings, salary, or wage cap 
16that tracks the Social Security wage base. Maximum annual 
17earnings, wages, or salary shall be the annual contribution 
18and benefit base established for the applicable year by the 
19Commissioner of the Social Security Administration under the 
20federal Social Security Act. 
21 However, in no event shall the annual earnings, salary, or 
22wages for the purposes of this Article and Article 9 exceed any 
23limitation imposed on annual earnings, salary, or wages under 
24Section 1-117.
Under no circumstances shall the maximum amount 
25of annual earnings, salary, or wages be greater than the 
26amount set forth in this subsection (b-10) as a result of 
 
 
SB1690- 34 -LRB103 26358 RPS 52719 b


1reciprocal service or any provisions regarding reciprocal 
2services, nor shall the Fund under Article 9 be required to pay 
3any refund as a result of the application of this maximum 
4annual earnings, salary, and wage cap. 
5 Nothing in this subsection (b-10) shall cause or otherwise 
6result in any retroactive adjustment of any employee 
7contributions. Nothing in this subsection (b-10) shall cause 
8or otherwise result in any retroactive adjustment of 
9disability or other payments made between January 1, 2011 and 
10January 1, 2024. 
11 (c) A member or participant is entitled to a retirement

12annuity upon written application if he or she has attained age 
1367 (age 65, with respect to service under Article 12 that is 
14subject to this Section, for a member or participant under 
15Article 12 who first becomes a member or participant under 
16Article 12 on or after January 1, 2022 or who makes the 
17election under item (i) of subsection (d-15) of this Section) 
18and has at least 10 years of service credit and is otherwise 
19eligible under the requirements of the applicable Article. 
20 A member or participant who has attained age 62 (age 60, 
21with respect to service under Article 12 that is subject to 
22this Section, for a member or participant under Article 12 who 
23first becomes a member or participant under Article 12 on or 
24after January 1, 2022 or who makes the election under item (i) 
25of subsection (d-15) of this Section) and has at least 10 years 
26of service credit and is otherwise eligible under the 
 
 
SB1690- 35 -LRB103 26358 RPS 52719 b


1requirements of the applicable Article may elect to receive 
2the lower retirement annuity provided
in subsection (d) of 
3this Section. 
4 (c-5) A person who first becomes a member or a participant 
5subject to this Section on or after July 6, 2017 (the effective 
6date of Public Act 100-23), notwithstanding any other 
7provision of this Code to the contrary, is entitled to a 
8retirement annuity under Article 8 or Article 11 upon written 
9application if he or she has attained age 65 and has at least 
1010 years of service credit and is otherwise eligible under the 
11requirements of Article 8 or Article 11 of this Code, 
12whichever is applicable. 
13 (d) The retirement annuity of a member or participant who 
14is retiring after attaining age 62 (age 60, with respect to 
15service under Article 12 that is subject to this Section, for a 
16member or participant under Article 12 who first becomes a 
17member or participant under Article 12 on or after January 1, 
182022 or who makes the election under item (i) of subsection 
19(d-15) of this Section) with at least 10 years of service 
20credit shall be reduced by one-half
of 1% for each full month 
21that the member's age is under age 67 (age 65, with respect to 
22service under Article 12 that is subject to this Section, for a 
23member or participant under Article 12 who first becomes a 
24member or participant under Article 12 on or after January 1, 
252022 or who makes the election under item (i) of subsection 
26(d-15) of this Section).
 
 
SB1690- 36 -LRB103 26358 RPS 52719 b


1 (d-5) The retirement annuity payable under Article 8 or 
2Article 11 to an eligible person subject to subsection (c-5) 
3of this Section who is retiring at age 60 with at least 10 
4years of service credit shall be reduced by one-half of 1% for 
5each full month that the member's age is under age 65. 
6 (d-10) Each person who first became a member or 
7participant under Article 8 or Article 11 of this Code on or 
8after January 1, 2011 and prior to July 6, 2017 (the effective 
9date of Public Act 100-23) shall make an irrevocable election 
10either:
11  (i) to be eligible for the reduced retirement age 
12 provided in subsections (c-5)
and (d-5) of this Section, 
13 the eligibility for which is conditioned upon the member 
14 or participant agreeing to the increases in employee 
15 contributions for age and service annuities provided in 
16 subsection (a-5) of Section 8-174 of this Code (for 
17 service under Article 8) or subsection (a-5) of Section 
18 11-170 of this Code (for service under Article 11); or 
19  (ii) to not agree to item (i) of this subsection 
20 (d-10), in which case the member or participant shall 
21 continue to be subject to the retirement age provisions in 
22 subsections (c) and (d) of this Section and the employee 
23 contributions for age and service annuity as provided in 
24 subsection (a) of Section 8-174 of this Code (for service 
25 under Article 8) or subsection (a) of Section 11-170 of 
26 this Code (for service under Article 11). 
 
 
SB1690- 37 -LRB103 26358 RPS 52719 b


1 The election provided for in this subsection shall be made 
2between October 1, 2017 and November 15, 2017. A person 
3subject to this subsection who makes the required election 
4shall remain bound by that election. A person subject to this 
5subsection who fails for any reason to make the required 
6election within the time specified in this subsection shall be 
7deemed to have made the election under item (ii). 
8 (d-15) Each person who first becomes a member or 
9participant under Article 12 on or after January 1, 2011 and 
10prior to January 1, 2022 shall make an irrevocable election 
11either: 
12  (i) to be eligible for the reduced retirement age 
13 specified in subsections (c) and (d) of this Section, the 
14 eligibility for which is conditioned upon the member or 
15 participant agreeing to the increase in employee 
16 contributions for service annuities specified in 
17 subsection (b) of Section 12-150; or
18  (ii) to not agree to item (i) of this subsection 
19 (d-15), in which case the member or participant shall not 
20 be eligible for the reduced retirement age specified in 
21 subsections (c) and (d) of this Section and shall not be 
22 subject to the increase in employee contributions for 
23 service annuities specified in subsection (b) of Section 
24 12-150. 
25 The election provided for in this subsection shall be made 
26between January 1, 2022 and April 1, 2022. A person subject to 
 
 
SB1690- 38 -LRB103 26358 RPS 52719 b


1this subsection who makes the required election shall remain 
2bound by that election. A person subject to this subsection 
3who fails for any reason to make the required election within 
4the time specified in this subsection shall be deemed to have 
5made the election under item (ii). 
6 (e) Any retirement annuity or supplemental annuity shall 
7be subject to annual increases on the January 1 occurring 
8either on or after the attainment of age 67 (age 65, with 
9respect to service under Article 12 that is subject to this 
10Section, for a member or participant under Article 12 who 
11first becomes a member or participant under Article 12 on or 
12after January 1, 2022 or who makes the election under item (i) 
13of subsection (d-15); and beginning on July 6, 2017 (the 
14effective date of Public Act 100-23), age 65 with respect to 
15service under Article 8 or Article 11 for eligible persons 
16who: (i) are subject to subsection (c-5) of this Section; or 
17(ii) made the election under item (i) of subsection (d-10) of 
18this Section) or the first anniversary of the annuity start 
19date, whichever is later. Each annual increase shall be 
20calculated at 3% or one-half the annual unadjusted percentage 
21increase (but not less than zero) in the consumer price 
22index-u for the 12 months ending with the September preceding 
23each November 1, whichever is less, of the originally granted 
24retirement annuity. If the annual unadjusted percentage change 
25in the consumer price index-u for the 12 months ending with the 
26September preceding each November 1 is zero or there is a 
 
 
SB1690- 39 -LRB103 26358 RPS 52719 b


1decrease, then the annuity shall not be increased. 
2 For the purposes of Section 1-103.1 of this Code, the 
3changes made to this Section by Public Act 102-263 are 
4applicable without regard to whether the employee was in 
5active service on or after August 6, 2021 (the effective date 
6of Public Act 102-263). 
7 For the purposes of Section 1-103.1 of this Code, the 
8changes made to this Section by Public Act 100-23 are 
9applicable without regard to whether the employee was in 
10active service on or after July 6, 2017 (the effective date of 
11Public Act 100-23). 
12 (f) The initial survivor's or widow's annuity of an 
13otherwise eligible survivor or widow of a retired member or 
14participant who first became a member or participant on or 
15after January 1, 2011 shall be in the amount of 66 2/3% of the 
16retired member's or participant's retirement annuity at the 
17date of death. In the case of the death of a member or 
18participant who has not retired and who first became a member 
19or participant on or after January 1, 2011, eligibility for a 
20survivor's or widow's annuity shall be determined by the 
21applicable Article of this Code. The initial benefit shall be 
2266 2/3% of the earned annuity without a reduction due to age. A 
23child's annuity of an otherwise eligible child shall be in the 
24amount prescribed under each Article if applicable. Any 
25survivor's or widow's annuity shall be increased (1) on each 
26January 1 occurring on or after the commencement of the 
 
 
SB1690- 40 -LRB103 26358 RPS 52719 b


1annuity if
the deceased member died while receiving a 
2retirement annuity or (2) in
other cases, on each January 1 
3occurring after the first anniversary
of the commencement of 
4the annuity. Each annual increase shall be calculated at 3% or 
5one-half the annual unadjusted percentage increase (but not 
6less than zero) in the consumer price index-u for the 12 months 
7ending with the September preceding each November 1, whichever 
8is less, of the originally granted survivor's annuity. If the 
9annual unadjusted percentage change in the consumer price 
10index-u for the 12 months ending with the September preceding 
11each November 1 is zero or there is a decrease, then the 
12annuity shall not be increased. 
13 (g) The benefits in Section 14-110 apply only if the 
14person is a State policeman, a fire fighter in the fire 
15protection service of a department, a conservation police 
16officer, an investigator for the Secretary of State, an 
17investigator for the Office of the Attorney General, an arson 
18investigator, a Commerce Commission police officer, 
19investigator for the Department of Revenue or the
Illinois 
20Gaming Board, a security employee of the Department of 
21Corrections or the Department of Juvenile Justice, or a 
22security employee of the Department of Innovation and 
23Technology, as those terms are defined in subsection (b) and 
24subsection (c) of Section 14-110. A person who meets the 
25requirements of this Section is entitled to an annuity 
26calculated under the provisions of Section 14-110, in lieu of 
 
 
SB1690- 41 -LRB103 26358 RPS 52719 b


1the regular or minimum retirement annuity, only if the person 
2has withdrawn from service with not less than 20
years of 
3eligible creditable service and has attained age 60, 
4regardless of whether
the attainment of age 60 occurs while 
5the person is
still in service. 
6 (h) If a person who first becomes a member or a participant 
7of a retirement system or pension fund subject to this Section 
8on or after January 1, 2011 is receiving a retirement annuity 
9or retirement pension under that system or fund and becomes a 
10member or participant under any other system or fund created 
11by this Code and is employed on a full-time basis, except for 
12those members or participants exempted from the provisions of 
13this Section under subsection (a) of this Section, then the 
14person's retirement annuity or retirement pension under that 
15system or fund shall be suspended during that employment. Upon 
16termination of that employment, the person's retirement 
17annuity or retirement pension payments shall resume and be 
18recalculated if recalculation is provided for under the 
19applicable Article of this Code.
20 If a person who first becomes a member of a retirement 
21system or pension fund subject to this Section on or after 
22January 1, 2012 and is receiving a retirement annuity or 
23retirement pension under that system or fund and accepts on a 
24contractual basis a position to provide services to a 
25governmental entity from which he or she has retired, then 
26that person's annuity or retirement pension earned as an 
 
 
SB1690- 42 -LRB103 26358 RPS 52719 b


1active employee of the employer shall be suspended during that 
2contractual service. A person receiving an annuity or 
3retirement pension under this Code shall notify the pension 
4fund or retirement system from which he or she is receiving an 
5annuity or retirement pension, as well as his or her 
6contractual employer, of his or her retirement status before 
7accepting contractual employment. A person who fails to submit 
8such notification shall be guilty of a Class A misdemeanor and 
9required to pay a fine of $1,000. Upon termination of that 
10contractual employment, the person's retirement annuity or 
11retirement pension payments shall resume and, if appropriate, 
12be recalculated under the applicable provisions of this Code. 
13 (i) (Blank). 
14 (j) In the case of a conflict between the provisions of 
15this Section and any other provision of this Code, the 
16provisions of this Section shall control.

17(Source: P.A. 101-610, eff. 1-1-20; 102-16, eff. 6-17-21; 
18102-210, eff. 1-1-22; 102-263, eff. 8-6-21; 102-956, eff. 
195-27-22.)




20 (40 ILCS 5/9-169) (from Ch. 108 1/2, par. 9-169)



21 Sec. 9-169. Financing; tax Financing - Tax levy and other 
22funding sources. 
23 (a) The county board shall levy a
tax annually upon all 
24taxable property in the county at the rate that
will produce a 
25sum which, when added to the amounts deducted from the 
 
 
SB1690- 43 -LRB103 26358 RPS 52719 b


1salaries
of the employees or otherwise contributed by them is 
2sufficient
for the requirements of this Article.

3 For the years before 1962 the tax rate shall be as provided 
4in "The
1925 Act". For the years 1962 and 1963 the tax rate 
5shall be not more
than .0200 per cent; for the years 1964 and 
61965 the tax rate shall be
not more than .0202 per cent; for 
7the years 1966 and 1967 the tax rate
shall be not more than 
8.0207 per cent; for the year 1968 the tax rate
shall be not 
9more than .0220 per cent; for the year 1969 the tax rate
shall 
10be not more than .0233 per cent; for the year 1970 the tax rate

11shall be not more than .0255 per cent; for the year 1971 the 
12tax rate
shall be not more than .0268 per cent of the value, as 
13equalized or
assessed by the Department of Revenue upon all 
14taxable
property in the county. Beginning with the year 1972 
15and for each year
thereafter the county shall levy a tax 
16annually at a rate on the dollar
of the value, as equalized or 
17assessed by the Department of Revenue
of all taxable property 
18within the county that will
produce, when extended, not to 
19exceed an amount equal to the total
amount of contributions 
20made by the employees to the
fund in the calendar year 2 years 
21prior to the year for which the annual
applicable tax is levied 
22multiplied by .8 for the years 1972 through
1976; by .8 for the 
23year 1977; by .87 for the year 1978; by .94 for the
year 1979; 
24by 1.02 for the year 1980 and by 1.10 for the year 1981 and
by 
251.18 for the year 1982 and by 1.36 for the year 1983 and by 
261.54 for
the year 1984 and for each year thereafter.

 
 
SB1690- 44 -LRB103 26358 RPS 52719 b


1 This tax shall be levied and collected in like manner with 
2the
general taxes of the county, and shall be in addition to 
3all other taxes
which the county is authorized to levy upon the 
4aggregate valuation of
all taxable property within the county 
5and shall be exclusive of and in
addition to the amount of tax 
6the county is authorized to levy for
general purposes under 
7any laws which may limit the amount of tax which
the county may 
8levy for general purposes. The county clerk, in reducing
tax 
9levies under any Act concerning the levy and extension of 
10taxes,
shall not consider this tax as a part of the general tax 
11levy for county
purposes, and shall not include it within any 
12limitation of the per cent
of the assessed valuation upon 
13which taxes are required to be extended
for the county. It is 
14lawful to extend this tax in addition to the
general county 
15rate fixed by statute, without being authorized as
additional 
16by a vote of the people of the county.

17 Revenues derived from this tax shall be paid to the 
18treasurer of the
county and held by the treasurer him for the 
19benefit of the fund.

20 If the payments on account of taxes are insufficient 
21during any year
to meet the requirements of this Article, the 
22county may issue tax
anticipation warrants against the current 
23tax levy.

24 (b) By January 10, annually, the board shall notify the 
25county board
of the requirement of this Article that this tax 
26shall be levied. The
board shall make an annual determination

 
 
SB1690- 45 -LRB103 26358 RPS 52719 b


1of the required county contributions, and shall certify the 
2results
thereof to the county board.

3 (c) Beginning in the year 2024, the county's minimum 
4required employer contribution as provided in Section 9-169.2 
5shall be paid with the portion of the tax levy as provided in 
6subsection (a) of this Section and any other lawfully 
7available funds of the county. The county shall, through its 
8appropriation bill, disburse to and deposit with the county 
9treasurer no later than the final day of the fiscal year that 
10corresponds to said appropriation bill, for the benefit of the 
11Fund, to be held in accordance with this Article, an amount 
12that, together with such real estate taxes as are specifically 
13levied under this Section for that year, is not less than the 
14amount of the required minimum required employer contribution 
15for that year as certified by the Fund to the county board. The 
16deposit may be derived from any source otherwise legally 
17available to the county for that purpose, including, but not 
18limited to, home rule taxes. The making of a deposit shall 
19satisfy fully the requirements of this Section for that year 
20to the extent of the amounts so deposited. Amounts deposited 
21under this subsection may be used by the Fund for any of the 
22purposes for which the proceeds of real estate taxes levied by 
23the county under this Section may otherwise be used, including 
24the payment of any amount that is otherwise required by this 
25Article to be paid from the proceeds of that tax. However, 
26beginning January 1, 2025, the Fund shall not use any 
 
 
SB1690- 46 -LRB103 26358 RPS 52719 b


1contributions received by the Fund under this Section to 
2provide a subsidy for the cost of participation in an 
3annuitant health care program. If the county, before the 
4effective date of this amendatory Act of the 103rd General 
5Assembly, made a contribution or agreed to make a contribution 
6to the Fund from sources other than real estate taxes, this 
7paragraph confirms the validity of or ratifies such 
8contribution or agreement, and neither the county nor any of 
9its officers or employees shall be required to answer for such 
10contribution or agreement in any court. The various sums to be 
11contributed by the county board and
allocated for the purposes 
12of this Article and any interest to be
contributed by the 
13county shall be taken from the revenue derived from
this tax 
14and no money of the county derived from any source other than

15the levy and collection of this tax or the sale of tax 
16anticipation
warrants, except state or federal funds 
17contributed for annuity and
benefit purposes for employees of 
18a county department of public aid
under "The Illinois Public 
19Aid Code", approved April 11, 1967, as now or
hereafter 
20amended, may be used to provide revenue for the fund.

21 If it is not possible or practicable for the county to make

22contributions for age and service annuity and widow's annuity

23concurrently with the employee contributions made for such 
24purposes,
such county shall make such contributions as soon as 
25possible and
practicable thereafter with interest thereon at 
26the effective rate until
the time it shall be made.

 
 
SB1690- 47 -LRB103 26358 RPS 52719 b


1 (d) With respect to employees whose wages are funded as 
2participants
under the Comprehensive Employment and Training 
3Act of 1973, as amended
(P.L. 93-203, 87 Stat. 839, P.L. 
493-567, 88 Stat. 1845), hereinafter
referred to as CETA, 
5subsequent to October 1, 1978, and in instances
where the 
6board has elected to establish a manpower program reserve, the

7board shall compute the amounts necessary to be credited to 
8the manpower
program reserves established and maintained as 
9herein provided, and
shall make a periodic determination of 
10the amount of required
contributions from the County to the 
11reserve to be reimbursed by the
federal government in 
12accordance with rules and regulations established
by the 
13Secretary of the United States Department of Labor or his

14designee, and certify the results thereof to the County Board. 
15Any such
amounts shall become a credit to the County and will 
16be used to reduce
the amount which the County would otherwise 
17contribute during succeeding
years for all employees.

18 (e) In lieu of establishing a manpower program reserve 
19with respect
to employees whose wages are funded as 
20participants under the
Comprehensive Employment and Training 
21Act of 1973, as authorized by
subsection (d), the board may 
22elect to establish a special County
contribution rate for all 
23such employees. If this option is elected, the
County shall 
24contribute to the Fund from federal funds provided under
the 
25Comprehensive Employment and Training Act program at the 
26special
rate so established and such contributions shall 
 
 
SB1690- 48 -LRB103 26358 RPS 52719 b


1become a credit to the
County and be used to reduce the amount 
2which the County would otherwise
contribute during succeeding 
3years for all employees.

4(Source: P.A. 95-369, eff. 8-23-07.)


5 (40 ILCS 5/9-169.1 new)
6 Sec. 9-169.1. Annual actuarial report. The retirement 
7board shall retain an actuary who is a member in good standing 
8of the American Academy of Actuaries to produce an annual 
9actuarial report of the Fund. The annual actuarial report 
10shall include, but not be limited to: (1) a statement of the 
11minimum required contribution, the actuarial value of the 
12Fund's assets as projected over at least 30 years' time, and 
13the actuarial value of the Fund's liabilities as projected 
14over the same period of time; and (2) the minimum required 
15employer contribution, as determined under Section 9-169.2, 
16for the second year immediately following the year ending on 
17the valuation date upon which the annual actuarial report is 
18based.
19 The annual actuarial report may be prepared as part of the 
20annual audit required under Section 9-195. The annual 
21actuarial report shall be reviewed and formally adopted by the 
22retirement board and shall be included in the annual report 
23that is required to be submitted to the county in July of each 
24year under Section 9-199.
25 In this Section, "valuation date" means the date that the 
 
 
SB1690- 49 -LRB103 26358 RPS 52719 b


1value of the assets and liabilities of the Fund is based on in 
2the annual actuarial report. 

3 (40 ILCS 5/9-169.2 new)
4 Sec. 9-169.2. Minimum required employer contribution. The 
5minimum required employer contribution for a specified year, 
6as set forth in the annual actuarial report required under 
7Section 9-169.1, shall be the amount determined by the Fund's 
8actuary to be equal to the sum of: (i) the projected normal 
9cost for pensions for that fiscal year based on the entry age 
10actuarial cost method, plus (ii) a projected unfunded 
11actuarial accrued liability amortization payment for pensions 
12for the fiscal year, plus (iii) projected expenses for that 
13fiscal year, plus (iv) interest to adjust for payment pattern 
14during the fiscal year, less (v) projected employee 
15contributions for that fiscal year.
16 The minimum required employer contribution for the next 
17year shall be submitted annually by the county on or before 
18June 14 of each year unless another time frame is agreed upon 
19by the county and the Fund. Beginning January 1, 2030, the 
20methods provided in this Section may be amended as recommended 
21by an independent actuary engaged by the Fund and in 
22compliance with actuarial standards of practice and as adopted 
23by an affirmative vote of a majority of the retirement board 
24and the Cook County Board of Commissioners. Any new methods to 
25calculate the minimum required employer contribution adopted 
 
 
SB1690- 50 -LRB103 26358 RPS 52719 b


1under this Section shall be used in the annual actuarial 
2report and any other required financial reporting. 
3 For the purposes of this Section:
4 "5-Year smoothed actuarial value of assets" means the 
5value of assets as determined by a method that spreads the 
6effect of each year's investment return in excess of or below 
7the expected return.
8 "Actuarial standards" means standards for appropriate 
9actuarial practice in the United States as defined by the 
10Actuarial Standards Board. 
11 "Entry age actuarial cost method" means a method of 
12determining the normal cost and is determined as a level 
13percentage of pay that, if paid from entry age to the assumed 
14retirement age, assuming all the actuarial assumptions are 
15exactly met by experience and no changes in assumptions or 
16benefit provisions, would accumulate to a fund sufficient to 
17pay all benefits provided by the Fund.
18 "Layered amortization" means a technique that separately 
19layers the different components of the unfunded actuarial 
20accrued liabilities to be amortized over a fixed period not to 
21exceed 30 years.
22 "Projected expenses" means the projected administrative 
23expenses for the cost of administrating the Fund.
24 "Projected normal costs for pensions" means the cost of 
25the benefits that accrue during the year for active members 
26under the entry age actuarial cost method.
 
 
SB1690- 51 -LRB103 26358 RPS 52719 b


1 "Unfunded actuarial accrued liability amortization 
2payment" means the annual contribution to the difference 
3between the values of assets and the accrued liabilities of 
4the plan, calculated by an actuary, needed to amortize the 
5Fund's liabilities over a period of 30 years starting in 2017, 
6with layered amortization of the Fund's unexpected unfunded 
7actuarial accrued liability amortization payment following 
82017 in periods of 30 years, with amortization payments 
9increasing 2% per year, and reflecting a discount rate for all 
10liabilities consistent with the assumed investment rate of 
11return on fund assets and a 5-year smoothed actuarial value of 
12assets.




13 (40 ILCS 5/9-179.1) (from Ch. 108 1/2, par. 9-179.1)



14 Sec. 9-179.1. Military service. A contributing employee as 
15of January 1,
1993 with at least 25 years of service credit may 
16apply for creditable
service for up to 2 years of military 
17service whether or not the military
service followed service 
18as a county employee. The military service need
not have been 
19served in wartime, but the employee must not have been

20dishonorably discharged. To establish this creditable service 
21the
applicant must pay to the Fund, while in the service of the 
22county, an
amount determined by the Fund to represent the 
23employee contributions for
the creditable service established, 
24based on the employee's rate of
compensation on his or her last 
25day as a contributor before the military
service, or on his or 
 
 
SB1690- 52 -LRB103 26358 RPS 52719 b


1her first day as a contributor after the military
service, 
2whichever is greater, plus interest at the effective rate from 
3the
date of discharge to the date of payment. If a person who 
4has established
any credit under this Section applies for or 
5receives any early retirement
incentive under Section 9-134.2, 
6the credit under this Section shall be
forfeited and the 
7amount paid to the Fund under this Section shall be
refunded.

8(Source: P.A. 87-1265.)





9 (40 ILCS 5/9-184) (from Ch. 108 1/2, par. 9-184)



10 Sec. 9-184. Estimates of sums required for certain 
11annuities and benefits. The board shall estimate and itemize 
12the amounts required each year to pay for all
annuities, each 
13benefit, and benefits and administrative expenses associated 
14with this Article, by way of a written report and request to 
15the County Board of Commissioners. The amounts shall be
paid 
16into the fund annually by the county as provided in Section 
179-169 from the prescribed tax levy.

18(Source: Laws 1963, p. 161.)





19 (40 ILCS 5/9-185) (from Ch. 108 1/2, par. 9-185)



20 Sec. 9-185. Board created. 

21 (a) A board of 9 members shall constitute the
board of 
22trustees authorized to carry out the provisions of this 
23Article.
The board of trustees shall be known as "The 
24Retirement Board of the County
Employees' Annuity and Benefit 
 
 
SB1690- 53 -LRB103 26358 RPS 52719 b


1Fund of .... County". The board shall
consist of 2 members 
2appointed and 7 members elected as
hereinafter prescribed. 
3Beginning on December 1, 2023, the board shall increase to an 
411-member board with the president of the county having 2 
5appointments as provided in subsection (b). 

6 (b) The appointed members shall be appointed as follows: 
7One member
shall be appointed by the comptroller of such 
8county, who may be the
comptroller or some person chosen by the 
9comptroller him from among employees of the county,
who are

10versed in the affairs of the comptroller's office; and one 
11member shall be
appointed by the treasurer of such county, who 
12may be the treasurer or some
person chosen by the treasurer him 
13from among employees of the County who are versed in
the 
14affairs of the treasurer's office. The president of such 
15county shall appoint 2 members who shall have experience and 
16expertise directly related to the operations, affairs, or 
17fiscal condition of pensions; health care benefits management; 
18public investments; or actuarial practice. 

19 The member appointed by the comptroller shall hold office 
20for a term
ending on December 1st of the first year following 
21the year of appointment.
The member appointed by the county 
22treasurer shall hold office for a term
ending on December 1st 
23of the second year following the year of appointment. The 
24members appointed by the president of the county shall hold 
25office for a term ending on December 1 of the second year 
26following the appointment. 

 
 
SB1690- 54 -LRB103 26358 RPS 52719 b


1 Thereafter, each appointed member shall be appointed by 
2the officer that
appointed the his predecessor for a term of 2 
3years.

4 (c) Three county employee members of the board shall be

5elected as follows: within 30 days from and after the date upon 
6which this
Article comes into effect in the county, the clerk 
7of the county shall
arrange for and hold an election. One 
8employee shall be elected for a term
ending on the first day in 
9the month of December of the first year next
following the 
10effective date; one for a term ending on December 1st of the

11following year; and one for a term ending December 1st of the 
12second following
year.

13 (d) Beginning December 1, 1988, and every 3 years 
14thereafter,
an annuitant member of the board shall be elected 
15as follows:
the board shall arrange for and hold an election in 
16which only those
participants who are currently receiving 
17retirement benefits
under this Article shall be eligible to 
18vote and be elected. Each such
member shall be elected to a 
19term ending on the first day in the month of
December of the 
20third following year.

21 (d-1) Beginning December 1, 2001, and every 3 years 
22thereafter, an
annuitant member of the board shall be elected 
23as follows:
the board shall arrange for and hold an election in 
24which only those
participants who are currently receiving 
25retirement benefits
under this Article shall be eligible to 
26vote and be elected. Each such
member shall be elected to a 
 
 
SB1690- 55 -LRB103 26358 RPS 52719 b


1term ending on the first day in the month of
December of the 
2third following year. Until December 1, 2001, the position

3created under this subsection (d-1) may be filled by the board 
4as in the case
of a vacancy.

5 (e) Beginning December 1, 1988, if a Forest Preserve 
6District Employees'
Annuity and Benefit Fund shall be in force 
7in such county and the board of
this fund is charged with 
8administering the affairs of such annuity and
benefit fund for 
9employees of such forest preserve district, a forest
preserve 
10district member of the board shall be elected as of December 1, 
111988,
and every 3 years thereafter as follows: the board shall 
12arrange for and
hold an election in which only those employees 
13of such forest preserve
district who are contributors to the 
14annuity and benefit fund for employees
of such forest preserve 
15district shall be eligible to vote and be elected.
Each such 
16member shall be elected to a term ending on the first day in 
17the
month of December of the third following year.

18 (f) Beginning December 1, 2001, and every 3 years 
19thereafter, if a Forest
Preserve District Employees' Annuity 
20and Benefit Fund is in force in the
county and the board of 
21this Fund is charged with administering the affairs of
that 
22annuity and benefit fund for employees of the forest preserve 
23district,
a forest preserve district annuitant member of the 
24board shall be elected as
follows: the board shall arrange for 
25and hold an election in which only those
participants who are 
26currently receiving retirement benefits under Article 10
shall 
 
 
SB1690- 56 -LRB103 26358 RPS 52719 b


1be eligible to vote and be elected. Each such member shall be 
2elected to
a term ending on the first day in the month of 
3December of the third following
year. Until December 1, 2001, 
4the position created under this subsection (f)
may be filled 
5by the board as in the case of a vacancy.

6(Source: P.A. 92-66, eff. 7-12-01.)





7 (40 ILCS 5/9-195) (from Ch. 108 1/2, par. 9-195)



8 Sec. 9-195. To have an audit. To have an audit of the 
9accounts of the fund made at least once each
year by certified 
10public accountants. The audit may include the preparation of 
11the annual actuarial report required under Section 9-169.1. 

12(Source: Laws 1963, p. 161.)





13 (40 ILCS 5/9-199) (from Ch. 108 1/2, par. 9-199)



14 Sec. 9-199. To submit an annual report. To submit a report 
15in July of each year to the county board of the
county as of 
16the close of business on December 31st of the preceding year.

17The report shall contain a detailed statement of the affairs 
18of the fund,
its income and expenditures, and assets and 
19liabilities, and it shall include the annual actuarial report 
20required under Section 9-169.1. The county board shall have 
21power to require and
compel the retirement board to prepare 
22and submit such reports.

23(Source: P.A. 95-369, eff. 8-23-07.)





 
 
SB1690- 57 -LRB103 26358 RPS 52719 b


1 (40 ILCS 5/9-239) (from Ch. 108 1/2, par. 9-239)



2 Sec. 9-239. Group Health Benefit. 

3 (a) For the purposes of this Section, "annuitant" means a 
4person
receiving an age and service annuity, a prior service 
5annuity, a widow's
annuity, a widow's prior service annuity, a 
6minimum annuity, or a child's
annuity on or after January 1, 
71990, under Article 9 or 10 by reason of
previous employment by 
8Cook County or the Forest Preserve District of Cook
County 
9(hereinafter, in this Section, "the County").

10 (b) Beginning on the effective date of this amendatory Act 
11of the 103rd General Assembly December 1, 1991, the Fund shall 
12may pay, on behalf of each of
the Fund's annuitants who chooses 
13to participate in an annuitant health care program 
14administered by the Fund any of the county's
health care 
15plans, all or any portion of the total health care
premium 
16(including coverage for other family members) due from each 
17such
annuitant.

18 (c) The difference between the required monthly premiums 
19for such
coverage and the amount paid by the Fund may be 
20deducted from the
annuitant's annuity if the annuitant so 
21elects; otherwise such coverage
shall terminate and the 
22obligation of the Fund shall also terminate.

23 (d) Beginning January 1, 2025, the Fund shall not use any 
24contributions received by the Fund under Section 9-169 to 
25provide a subsidy for the cost of participation in a group 
26coverage plan administered by the Fund. Beginning January 10, 
 
 
SB1690- 58 -LRB103 26358 RPS 52719 b


12025, the county shall contribute $50,000,000 to the Fund for 
2the provision of health care for annuitants. This contribution 
3shall be made in 2 installments with the first payment 
4occurring on or before January 15, 2025 and the second payment 
5on or before June 15, 2025. Thereafter, the county and the Fund 
6shall annually negotiate the subsidy by intergovernmental 
7agreement, which shall continue to be made by the county 
8annually in 2 installments. The annual subsidy shall not be 
9less than the Fund's previous year's cost for the provision of 
10the annuitant health care program plus the increase in the 
11consumer price index-u for the 12 months ending with the 
12September preceding each November 1, including all previous 
13adjustments or 4%, whichever is less, based on benefit levels 
14provided through the annuitant health care program as of 
15January 1, 2023. If the county's contribution, as specified in 
16this Section, is greater than the current year's cost for the 
17provision of health care for annuitants, the balance shall be 
18used to offset the unfunded liability attributable to the 
19group coverage plan administered by the Fund. Any such future 
20subsidy negotiations, including increases to annuitant health 
21care program benefits, must be completed by June 1 of the 
22preceding year in order to be included in the county's annual 
23appropriation bill Amounts contributed by the county as 
24authorized under Section 9-182
for the benefits set forth in 
25this Section shall be credited to the reserve
for group 
26hospital care and all such premiums shall be charged to it.

 
 
SB1690- 59 -LRB103 26358 RPS 52719 b


1 For the purposes of this Section, "consumer price index-u" 
2means the index published by the Bureau of Labor Statistics of 
3the United States Department of Labor that measures the 
4average change in prices of goods and services purchased by 
5all urban consumers. The new amount resulting from each annual 
6adjustment shall be determined by the Public Pension Division 
7of the Department of Insurance and made available to the 
8boards of the retirement systems and pension. 
9 (e) The group coverage plan and benefits described in this 
10Section are
not and shall not be construed to be pension or 
11retirement benefits for
purposes of Section 5 of Article XIII 
12of the Illinois Constitution of 1970.

13(Source: P.A. 86-1025; 87-794.)



14 Section 90. The State Mandates Act is amended by adding 
15Section 8.47 as follows:

16 (30 ILCS 805/8.47 new)
17 Sec. 8.47. Exempt mandate. Notwithstanding Sections 6 and 
188 of this Act, no reimbursement by the State is required for 
19the implementation of any mandate created by this amendatory 
20Act of the 103rd General Assembly.

21 Section 99. Effective date. This Act takes effect upon 
22becoming law.
 
 
SB1690- 60 -LRB103 26358 RPS 52719 b


1
INDEX

2
Statutes amended in order of appearance