Illinois Code § 40 ILCS 5/12-177

Employee accounts.
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The amounts contributed by employees for
service annuity and spouse's service annuity shall be credited to this account;
also all amounts contributed by the employer in lieu of deductions from salary
in cases of ordinary or duty disability.

 
 An individual account shall be kept with each employee. As contributions by
or on behalf of the employee are made, each such account shall be credited with
the amounts thereof. At least once each year each account shall be credited
with regular interest.

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