Illinois Code § 40 ILCS 5/5-208

Death benefit reserve.
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Amounts contributed by policemen
and the city for ordinary death benefits shall be credited to this
reserve and all such benefits shall be charged to it. At the close of
each fiscal year, interest at the rate of 3% per year until December 31,
1977 and at 6% thereafter shall be credited on the mean balance in this
reserve.

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