Illinois Code § 40 ILCS 5/11-107

Employer.
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"Employer": A city of more than 500,000 inhabitants, the Board of
Education of such city to which this Article applies, the board of this
fund, or the retirement board
of any other annuity and benefit fund on a reserve basis in such city (one
or more employees of which have applied for participation in this fund as
provided in this Article).

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