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MATSUDA v. COOK COUNTY EMPLOYEES' AND OFFICERS' ANNUITY AND BENEFIT FUND

No. 80873.

687 N.E.2d 866 (1997)

178 Ill.2d 360

227 Ill.Dec. 384

Takayoshi MATSUDA, Appellee, v. The COOK COUNTY EMPLOYEES' AND OFFICERS' ANNUITY AND BENEFIT FUND et al., Appellants.

Supreme Court of Illinois.

Rehearing Denied December 1, 1997.

Attorney(s) appearing for the Case

Richard A. Devine, State's Atty., Cook County, Civil Appeals Div., Donna M. Lach, Asst. State's Atty., Chicago, for Cook County Employees.

Alan R. Borlack, Bailey, Borlack, Nadelhoffer & Carroll, Chicago, for Takayoshi Matsuda.

Justice HEIPLE delivered the opinion of the court:

At issue is whether appellants, the Cook County Employees' and Officers' Annuity and Benefit Fund and the Retirement Board of the County Employees' Annuity and Benefit Fund of Cook County (hereinafter the Funds), during the period relevant to this dispute, could set up an excess benefit fund as required by section 1-116 of the Illinois Pension Code (40 ILCS 5/1-116 (West 1996)) without violating section 415 of the...

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