Illinois Code § 40 ILCS 5/5-166

Refund-Transfer of city contributions.
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Whenever any amounts are refunded, the accumulated city contributions
shall be transferred to the prior service annuity reserve. If the amounts
refunded are repaid, the amount transferred to the prior service annuity
reserve shall be credited to the city contribution reserve for the account
of the policeman who received the refund, together with interest thereon
from the date of the refund to the date or dates of repayment.

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