Illinois Code § 40 ILCS 5/5-120

Interest.
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"Interest": (a) Interest at 4% per annum for any policeman who was a
participant or a contributor to this fund on December 31, 1953; and (b)
interest at 3% per annum for any future entrant not a participant or
contributor to this fund on December 31, 1953, who becomes a participant or
contributor after December 31, 1953.

 
For fund accounts, credits, transfers and charges, "interest" means
interest at 4% per annum as to amounts applicable to any policeman who was
a participant or a contributor on December 31, 1953, and interest at 3% per
annum as to amounts applicable to any future entrant who was not a
participant or a contributor on December 31, 1953, but who becomes a
participant or contributor after December 31, 1953.

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