Illinois Code § 40 ILCS 5/24-108

In the event that any fireman is transferred to a municipal
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fire department as a consequence of the absorption of a fire protection
district occurring prior to January 1, 1980, and such fireman has entered
into a deferred compensation and/or annuity contract with the absorbing
municipality pursuant to Section 24-101, then notwithstanding Section 4-142,
such municipality may make contributions to the deferred compensation or
annuity program on such fireman's behalf, and any such contributions made
prior to the effective date of this amendatory Act of 1981 are hereby validated.

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