Illinois Code § 40 ILCS 5/11-168

Refunds-Transfer of city contributions.
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Whenever any amount is refunded, as provided in Sections 11-164 and
11-165, the amounts to the credit of the employee from contributions by
the city, shall be transferred to the prior service annuity reserve.
Thereafter any such remaining amounts shall become a credit to the
remaining amounts shall become a credit to the city to be used to reduce
the amount which the city would otherwise pay during a succeeding year.

 
Any amounts accumulated from contributions by the City for widow's
annuity for any male employee who becomes a widower after he attains age
65, who is paid a refund, shall remain in the annuity payment reserve.

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