Illinois Code § 40 ILCS 5/5-208.1

Automatic increase reserve.
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Amounts deducted from the salaries of policemen and matching
contributions by the City for the purposes of the automatic increase in
annuity provided in Section 5-167.1, together with interest thereon, shall
be credited to the Automatic Increase Reserve, and all payments of
increased annuities and salary deduction refunds as provided in that
Section shall be charged to the Automatic Increase Reserve.

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