Illinois Code § 40 ILCS 5/9-184

Estimates of sums required for certain annuities and benefits.
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The board shall estimate and itemize the amounts required each year to pay for all
annuities, each benefit category, and administrative expenses associated with this Article, by way of a written report and request to the County Board of Commissioners. The amounts shall be
paid into the fund annually by the county as provided in Section 9-169.

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