Synopsis As Introduced Amends the Downstate Police and Illinois Municipal Retirement Fund (IMRF) Articles of the Illinois Pension Code. Provides that a participant who is actively employed as a sheriff's law enforcement employee may make an election to transfer up to 10 years of creditable service from a fund established under the Downstate Police Article to IMRF. Provides that upon receiving a written election under the provisions, the fund shall transfer the employee and employer contributions to IMRF as soon as is practicable. Provides that the service shall accrue to the employee with the benefits of service credit that was otherwise earned as service credit under the sheriff's law enforcement employee provisions. Provides that in order to transfer the service credit, the employee must: make a written election for a refund of the employee and employer contributions for the corresponding service credit under the Downstate Police Article; make a written election to the Fund to purchase an amount of service credit that is not greater than the term of service credited; and make payment of the amount determined by the Fund to represent the actual costs of the benefits as established by the Fund minus the amounts received from the fund established under the Downstate Police Article. Makes conforming changes. Amends the State Mandates Act to require implementation without reimbursement by the State.