Illinois Code § 40 ILCS 5/16-186.3

Reserve for minimum retirement annuity.
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(a) A Minimum Retirement Annuity Reserve is established for the purpose
of crediting funds received and charging disbursements for minimum retirement
annuity payments under Section 16-136.2 and Section 16-136.3.

 
This Reserve shall be credited with:

 
 
(1) The total of all contributions made by annuitants 
 
to qualify for the minimum retirement annuity.

 
 
(2) Amounts contributed to the System by the State of 
 
Illinois that are sufficient to assure payment of the minimum retirement annuity payments under Section 16-136.2 and Section 16-136.3.

 
 
(3) Regular interest computed annually on the average 
 
balance in this Reserve.

 
This Reserve shall be charged with all minimum retirement annuity
payments under Section 16-136.2 and Section 16-136.3.

 
(b) After all minimum retirement annuity payments have been completed,
any remaining funds shall be transferred from this Reserve to the Benefit
Trust Reserve.

to qualify for the minimum retirement annuity.
Illinois that are sufficient to assure payment of the minimum retirement annuity payments under Section 16-136.2 and Section 16-136.3.
balance in this Reserve.

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