50 Ill. Adm. Code 4440.310
Vesting and Forfeitures
Section 4440.310 Vesting and Forfeitures
a)
A plan member shall be 100% vested in his or her accumulated
contributions at all times.
b)
In conformity with IRC section 401(a)(8), any forfeitures of benefits by
members or former members of the plan will not be used to pay benefit
increases. However, forfeitures shall be used to reduce employer
contributions.