uca_title_49.txt

Utah Code Annotated - Title 49 - Utah State Retirement and Insurance Benefit Act
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Utah Code Annotated - Title 49 - Chapter 11 - Utah State Retirement Systems Administration
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Utah Code Annotated § 49-11-101 Title.
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Utah Code Annotated § 49-11-101(1): This title is known as the "Utah State Retirement and Insurance Benefit Act."
Utah Code Annotated § 49-11-101(2): This chapter is known as the "Utah State Retirement Systems Administration."


Utah Code Annotated § 49-11-102 Definitions.
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As used in this title:Utah Code Annotated § 49-11-102(1): 
Utah Code Annotated § 49-11-102(1)(a): "Active member" means a member who:
Utah Code Annotated § 49-11-102(1)(a)(i): is employed by a participating employer and accruing service credit; or
Utah Code Annotated § 49-11-102(1)(a)(ii): within the previous 120 days:
Utah Code Annotated § 49-11-102(1)(a)(ii)(A): has been employed by a participating employer; and
Utah Code Annotated § 49-11-102(1)(a)(ii)(B): accrued service credit.
Utah Code Annotated § 49-11-102(1)(b): "Active member" does not include a retiree.
Utah Code Annotated § 49-11-102(2): "Actuarial equivalent" means a benefit of equal value when computed upon the basis of mortality tables as recommended by the actuary and adopted by the executive director, including regular interest.
Utah Code Annotated § 49-11-102(3): "Actuarial interest rate" means the interest rate as recommended by the actuary and adopted by the board upon which the funding of system costs and benefits are computed.
Utah Code Annotated § 49-11-102(4): (4)(a)(i); (4)(a)
Utah Code Annotated § 49-11-102(4)(a): "Agency" means:
Utah Code Annotated § 49-11-102(4)(a)(i): a department, division, agency, office, authority, commission, board, institution, or hospital of the state;
Utah Code Annotated § 49-11-102(4)(a)(ii): a county, municipality, school district, special district, or special service district;
Utah Code Annotated § 49-11-102(4)(a)(iii): a state college or university; or
Utah Code Annotated § 49-11-102(4)(a)(iv): any other participating employer.
Utah Code Annotated § 49-11-102(4)(b): (4)(a)(i); (4)(a) "Agency" does not include an entity listed under Subsection
Utah Code Annotated § 49-11-102(5): "Allowance" or "retirement allowance" means the pension plus the annuity, including any cost of living or other authorized adjustments to the pension and annuity.
Utah Code Annotated § 49-11-102(6): 49-11-612 "Alternate payee" means a member's former spouse or family member eligible to receive payments under a Domestic Relations Order in compliance with Section
Utah Code Annotated § 49-11-102(7): "Amortization rate" means the board certified percent of salary required to amortize the unfunded actuarial accrued liability in accordance with policies established by the board upon the advice of the actuary.
Utah Code Annotated § 49-11-102(8): "Annuity" means monthly payments derived from member contributions.
Utah Code Annotated § 49-11-102(9): 49-12-407 "Appointive officer" means an employee appointed to a position for a definite and fixed term of office by official and duly recorded action of a participating employer whose appointed position is designated in the participating employer's charter, creation document, or similar document, and:
Utah Code Annotated § 49-11-102(9)(a): 49-12-407 who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section
Utah Code Annotated § 49-11-102(9)(b): whose appointive position is full-time as certified by the participating employer for a Tier II appointive officer.
Utah Code Annotated § 49-11-102(10): 
Utah Code Annotated § 49-11-102(10)(a): "At-will employee" means a person who is employed by a participating employer and:
Utah Code Annotated § 49-11-102(10)(a)(i): who is not entitled to merit or civil service protection and is generally considered exempt from a participating employer's merit or career service personnel systems;
Utah Code Annotated § 49-11-102(10)(a)(ii): whose on-going employment status is entirely at the discretion of the person's employer; or
Utah Code Annotated § 49-11-102(10)(a)(iii): who may be terminated without cause by a designated supervisor, manager, or director.
Utah Code Annotated § 49-11-102(10)(b): "At-will employee" does not include a career employee who has obtained a reasonable expectation of continued employment based on inclusion in a participating employer's merit system, civil service protection system, or career service personnel systems, policies, or plans.
Utah Code Annotated § 49-11-102(11): "Beneficiary" means any person entitled to receive a payment under this title through a relationship with or designated by a member, participant, covered individual, or alternate payee of a defined contribution plan.
Utah Code Annotated § 49-11-102(12): 49-11-202 "Board" means the Utah State Retirement Board established under Section
Utah Code Annotated § 49-11-102(13): 49-11-202 "Board member" means a person serving on the Utah State Retirement Board as established under Section
Utah Code Annotated § 49-11-102(14): 53B-1-402 "Board of Higher Education" or "Utah Board of Higher Education" means the Utah Board of Higher Education described in Section
Utah Code Annotated § 49-11-102(15): "Certified contribution rate" means the board certified percent of salary paid on behalf of an active member to the office to maintain the system on a financially and actuarially sound basis.
Utah Code Annotated § 49-11-102(16): Chapter 19, Utah Governors' and Legislators' Retirement Act "Contributions" means the total amount paid by the participating employer and the member into a system or to the Utah Governors' and Legislators' Retirement Plan under
Utah Code Annotated § 49-11-102(17): 49-11-205 "Council member" means a person serving on the Membership Council established under Section
Utah Code Annotated § 49-11-102(18): Chapter 20, Public Employees' Benefit and Insurance Program Act "Covered individual" means any individual covered under
Utah Code Annotated § 49-11-102(19): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act; Chapter 19, Utah Governors' and Legislators' Retirement Act; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act "Current service" means covered service under:
Utah Code Annotated § 49-11-102(19)(a): Chapter 12, Public Employees' Contributory Retirement Act
Utah Code Annotated § 49-11-102(19)(b): Chapter 13, Public Employees' Noncontributory Retirement Act
Utah Code Annotated § 49-11-102(19)(c): Chapter 14, Public Safety Contributory Retirement Act
Utah Code Annotated § 49-11-102(19)(d): Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-11-102(19)(e): Chapter 16, Firefighters' Retirement Act
Utah Code Annotated § 49-11-102(19)(f): Chapter 17, Judges' Contributory Retirement Act
Utah Code Annotated § 49-11-102(19)(g): Chapter 18, Judges' Noncontributory Retirement Act
Utah Code Annotated § 49-11-102(19)(h): Chapter 19, Utah Governors' and Legislators' Retirement Act
Utah Code Annotated § 49-11-102(19)(i): Chapter 22, New Public Employees' Tier II Contributory Retirement Act
Utah Code Annotated § 49-11-102(19)(j): Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act
Utah Code Annotated § 49-11-102(20): "Defined benefit" or "defined benefit plan" or "defined benefit system" means a system or plan offered under this title to provide a specified allowance to a retiree or a retiree's spouse after retirement that is based on a set formula involving one or more of the following factors:
Utah Code Annotated § 49-11-102(20)(a): years of service;
Utah Code Annotated § 49-11-102(20)(b): final average monthly salary; or
Utah Code Annotated § 49-11-102(20)(c): a retirement multiplier.
Utah Code Annotated § 49-11-102(21): "Defined contribution" or "defined contribution plan" means any defined contribution plan or deferred compensation plan authorized under the Internal Revenue Code and administered by the board.
Utah Code Annotated § 49-11-102(22): (22) "Educational institution" means a political subdivision or instrumentality of the state or a combination thereof primarily engaged in educational activities or the administration or servicing of educational activities, including:
Utah Code Annotated § 49-11-102(22)(a): the State Board of Education and its instrumentalities;
Utah Code Annotated § 49-11-102(22)(b): any institution of higher education and its branches;
Utah Code Annotated § 49-11-102(22)(c): any school district and its instrumentalities;
Utah Code Annotated § 49-11-102(22)(d): any vocational and technical school; and
Utah Code Annotated § 49-11-102(22)(e): (22) any entity arising out of a consolidation agreement between entities described under this Subsection
Utah Code Annotated § 49-11-102(23): (23)(a); 20A-12-201 "Elected official":
Utah Code Annotated § 49-11-102(23)(a): means a person elected to a state office, county office, municipal office, school board or school district office, special district office, or special service district office;
Utah Code Annotated § 49-11-102(23)(b): (23)(a) includes a person who is appointed to serve an unexpired term of office described under Subsection
Utah Code Annotated § 49-11-102(23)(c): 20A-12-201 does not include a judge or justice who is subject to a retention election under Section
Utah Code Annotated § 49-11-102(24): 
Utah Code Annotated § 49-11-102(24)(a): "Employer" means any department, educational institution, or political subdivision of the state eligible to participate in a government-sponsored retirement system under federal law.
Utah Code Annotated § 49-11-102(24)(b): "Employer" may also include an agency financed in whole or in part by public funds.
Utah Code Annotated § 49-11-102(25): 49-12-203; 49-13-203; 49-14-203; 49-15-203; 49-16-203 "Exempt employee" means an employee working for a participating employer:
Utah Code Annotated § 49-11-102(25)(a): 49-12-203; 49-13-203; 49-14-203; 49-15-203; 49-16-203 who is not eligible for service credit under Section
Utah Code Annotated § 49-11-102(25)(b): for whom a participating employer is not required to pay contributions or nonelective contributions.
Utah Code Annotated § 49-11-102(26): "Final average monthly salary" means the amount computed by dividing the compensation received during the final average salary period under each system by the number of months in the final average salary period.
Utah Code Annotated § 49-11-102(27): "Fund" means any fund created under this title for the purpose of paying benefits or costs of administering a system, plan, or program.
Utah Code Annotated § 49-11-102(28): 
Utah Code Annotated § 49-11-102(28)(a): "Inactive member" means a member who has not been employed by a participating employer for a period of at least 120 days.
Utah Code Annotated § 49-11-102(28)(b): "Inactive member" does not include retirees.
Utah Code Annotated § 49-11-102(29): 
Utah Code Annotated § 49-11-102(29)(a): "Initially entering" means hired, appointed, or elected for the first time, in current service as a member with any participating employer.
Utah Code Annotated § 49-11-102(29)(b): "Initially entering" does not include a person who has any prior service credit on file with the office.
Utah Code Annotated § 49-11-102(29)(c): "Initially entering" includes an employee of a participating employer, except for an employee that is not eligible under a system or plan under this title, who:
Utah Code Annotated § 49-11-102(29)(c)(i): does not have any prior service credit on file with the office;
Utah Code Annotated § 49-11-102(29)(c)(ii): is covered by a retirement plan other than a retirement plan created under this title; and
Utah Code Annotated § 49-11-102(29)(c)(iii): moves to a position with a participating employer that is covered by this title.
Utah Code Annotated § 49-11-102(30): 53B-1-102 "Institution of higher education" means an institution described in Section
Utah Code Annotated § 49-11-102(31): Chapter 19, Utah Governors' and Legislators' Retirement Act
Utah Code Annotated § 49-11-102(31)(a): Chapter 19, Utah Governors' and Legislators' Retirement Act "Member" means a person, except a retiree, with contributions on deposit with a system, the Utah Governors' and Legislators' Retirement Plan under
Utah Code Annotated § 49-11-102(31)(b): "Member" also includes leased employees within the meaning of Section 414(n)(2) of the Internal Revenue Code, if the employees have contributions on deposit with the office.  If leased employees constitute less than 20% of the participating employer's work force that is not highly compensated within the meaning of Section 414(n)(5)(c)(ii), Internal Revenue Code, "member" does not include leased employees covered by a plan described in Section 414(n)(5) of the federal Internal Revenue Code.
Utah Code Annotated § 49-11-102(32): "Member contributions" means the sum of the contributions paid to a system or the Utah Governors' and Legislators' Retirement Plan, including refund interest if allowed by a system, and which are made by:
Utah Code Annotated § 49-11-102(32)(a): the member; and
Utah Code Annotated § 49-11-102(32)(b): the participating employer on the member's behalf under Section 414(h) of the Internal Revenue Code.
Utah Code Annotated § 49-11-102(33): "Nonelective contribution" means an amount contributed by a participating employer into a participant's defined contribution account.
Utah Code Annotated § 49-11-102(34): "Normal cost rate":
Utah Code Annotated § 49-11-102(34)(a): means the percent of salary that is necessary for a retirement system that is fully funded to maintain its fully funded status; and
Utah Code Annotated § 49-11-102(34)(b): is determined by the actuary based on the assumed rate of return established by the board.
Utah Code Annotated § 49-11-102(35): "Office" means the Utah State Retirement Office.
Utah Code Annotated § 49-11-102(36): "Participant" means an individual with voluntary deferrals or nonelective contributions on deposit with the defined contribution plans administered under this title.
Utah Code Annotated § 49-11-102(37): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act "Participating employer" means a participating employer, as defined by
Utah Code Annotated § 49-11-102(38): 49-12-102; 49-13-102; 49-22-102 "Part-time appointed board member" means a person:
Utah Code Annotated § 49-11-102(38)(a): who is appointed to serve as a member of a board, commission, council, committee, or panel of a participating employer; and
Utah Code Annotated § 49-11-102(38)(b): 49-12-102; 49-13-102; 49-22-102 whose service as a part-time appointed board member does not qualify as a regular full-time employee as defined under Section
Utah Code Annotated § 49-11-102(39): "Pension" means monthly payments derived from participating employer contributions.
Utah Code Annotated § 49-11-102(40): Chapter 19, Utah Governors' and Legislators' Retirement Act; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan; 49-11-801 "Plan" means the Utah Governors' and Legislators' Retirement Plan created by
Utah Code Annotated § 49-11-102(41): Title 11, Chapter 13, Interlocal Cooperation Act
Utah Code Annotated § 49-11-102(41)(a): "Political subdivision" means any local government entity, including cities, towns, counties, and school districts, but only if the subdivision is a juristic entity that is legally separate and distinct from the state and only if its employees are not by virtue of their relationship to the entity employees of the state.
Utah Code Annotated § 49-11-102(41)(b): "Political subdivision" includes special districts, special service districts, or authorities created by the Legislature or by local governments, including the office.
Utah Code Annotated § 49-11-102(41)(c): Title 11, Chapter 13, Interlocal Cooperation Act "Political subdivision" does not include a project entity created under
Utah Code Annotated § 49-11-102(42): Chapter 20, Public Employees' Benefit and Insurance Program Act; Chapter 21, Public Employees' Long-Term Disability Act "Program" means the Public Employees' Insurance Program created under
Utah Code Annotated § 49-11-102(43): "Public funds" means those funds derived, either directly or indirectly, from public taxes or public revenue, dues or contributions paid or donated by the membership of the organization, used to finance an activity whose objective is to improve, on a nonprofit basis, the governmental, educational, and social programs and systems of the state or its political subdivisions.
Utah Code Annotated § 49-11-102(44): "Qualified defined contribution plan" means a defined contribution plan that meets the requirements of Section 401(k) or Section 403(b) of the Internal Revenue Code.
Utah Code Annotated § 49-11-102(45): "Refund interest" means the amount accrued on member contributions at a rate adopted by the board.
Utah Code Annotated § 49-11-102(46): "Retiree" means an individual who has qualified for an allowance under this title.
Utah Code Annotated § 49-11-102(47): "Retirement" means the status of an individual who has become eligible, applies for, and is entitled to receive an allowance under this title.
Utah Code Annotated § 49-11-102(48): "Retirement date" means the date selected by the member on which the member's retirement becomes effective with the office.
Utah Code Annotated § 49-11-102(49): "Retirement related contribution":
Utah Code Annotated § 49-11-102(49)(a): means any employer payment to any type of retirement plan or program made on behalf of an employee; and
Utah Code Annotated § 49-11-102(49)(b): does not include Social Security payments or Social Security substitute payments made on behalf of an employee.
Utah Code Annotated § 49-11-102(50): "Service credit" means:
Utah Code Annotated § 49-11-102(50)(a): the period during which an employee is employed and compensated by a participating employer and meets the eligibility requirements for membership in a system or the Utah Governors' and Legislators' Retirement Plan, provided that any required contributions are paid to the office; and
Utah Code Annotated § 49-11-102(50)(b): periods of time otherwise purchasable under this title.
Utah Code Annotated § 49-11-102(51): 49-11-612 "Surviving spouse" means:
Utah Code Annotated § 49-11-102(51)(a): the lawful spouse who has been married to a member for at least six months immediately before the death date of the member; or
Utah Code Annotated § 49-11-102(51)(b): 49-11-612 a former lawful spouse of a member with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-11-102(52): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act; Chapter 19, Utah Governors' and Legislators' Retirement Act; Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System "System" means the individual retirement systems created by
Utah Code Annotated § 49-11-102(53): 53B-1-101.5 "Technical college" means the same as that term is defined in Section
Utah Code Annotated § 49-11-102(54): "Tier I" means a system or plan under this title for which:
Utah Code Annotated § 49-11-102(54)(a): an employee is eligible to participate if the employee initially enters regular full-time employment before July 1, 2011; or
Utah Code Annotated § 49-11-102(54)(b): a governor or legislator who initially enters office before July 1, 2011.
Utah Code Annotated § 49-11-102(55): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan
Utah Code Annotated § 49-11-102(55)(a): "Tier II" means a system or plan under this title provided in lieu of a Tier I system or plan for an employee, governor, legislator, or full-time elected official who does not have Tier I service credit in a system or plan under this title:
Utah Code Annotated § 49-11-102(55)(a)(i): if the employee initially enters regular full-time employment on or after July 1, 2011; or
Utah Code Annotated § 49-11-102(55)(a)(ii): if the governor, legislator, or full-time elected official initially enters office on or after July 1, 2011.
Utah Code Annotated § 49-11-102(55)(b): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan "Tier II" includes:
Utah Code Annotated § 49-11-102(55)(b)(i): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System the Tier II hybrid system established under:
Utah Code Annotated § 49-11-102(55)(b)(i)(A): Chapter 22, Part 3, Tier II Hybrid Retirement System
Utah Code Annotated § 49-11-102(55)(b)(i)(B): Chapter 23, Part 3, Tier II Hybrid Retirement System
Utah Code Annotated § 49-11-102(55)(b)(ii): Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan the Tier II Defined Contribution Plan (Tier II DC Plan) established under:
Utah Code Annotated § 49-11-102(55)(b)(ii)(A): Chapter 22, Part 4, Tier II Defined Contribution Plan
Utah Code Annotated § 49-11-102(55)(b)(ii)(B): Chapter 23, Part 4, Tier II Defined Contribution Plan
Utah Code Annotated § 49-11-102(56): "Unfunded actuarial accrued liability" or "UAAL":
Utah Code Annotated § 49-11-102(56)(a): is determined by the system's actuary; and
Utah Code Annotated § 49-11-102(56)(b): means the excess, if any, of the accrued liability of a retirement system over the actuarial value of its assets.
Utah Code Annotated § 49-11-102(57): "Voluntary deferrals" means an amount contributed by a participant into that participant's defined contribution account.


Utah Code Annotated § 49-11-103 Purpose -- Liberal construction.
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Utah Code Annotated § 49-11-103(1): The purpose of this title is to establish:
Utah Code Annotated § 49-11-103(1)(a): retirement systems and the Utah Governors' and Legislators' Retirement Plan for members which provide:
Utah Code Annotated § 49-11-103(1)(a)(i): a uniform system of membership;
Utah Code Annotated § 49-11-103(1)(a)(ii): retirement requirements;
Utah Code Annotated § 49-11-103(1)(a)(iii): benefits for members;
Utah Code Annotated § 49-11-103(1)(a)(iv): funding on an actuarially sound basis;
Utah Code Annotated § 49-11-103(1)(a)(v): contributions; and
Utah Code Annotated § 49-11-103(1)(a)(vi): economy and efficiency in public service; and
Utah Code Annotated § 49-11-103(1)(b): a central administrative office and a board to administer the various systems, plans, and programs established by the Legislature or the board.
Utah Code Annotated § 49-11-103(2): This title shall be liberally construed to provide maximum benefits and protections consistent with sound fiduciary and actuarial principles.


Utah Code Annotated § 49-11-201 Establishment of retirement office -- An independent state agency -- Office exemption.
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Utah Code Annotated § 49-11-201(1): 
Utah Code Annotated § 49-11-201(1)(a): There is established the Utah State Retirement Office, which may also be known and function as the Utah State Retirement Systems or the Utah Retirement Systems.
Utah Code Annotated § 49-11-201(1)(b): The office shall administer the systems, plans, and programs and perform all other functions assigned to it under this title.
Utah Code Annotated § 49-11-201(2): 
Utah Code Annotated § 49-11-201(2)(a): The office is an independent state agency.
Utah Code Annotated § 49-11-201(2)(b): It is subject to legislative and executive department budgetary review and comment.
Utah Code Annotated § 49-11-201(3): The office may establish branch offices upon approval of the board.
Utah Code Annotated § 49-11-201(4): The board and office are exempt from those acts which are applicable to state and other governmental entities under this code.


Utah Code Annotated § 49-11-202 Establishment of Utah State Retirement Board -- Quorum -- Terms -- Officers -- Expenses and per diem.
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Utah Code Annotated § 49-11-202(1): There is established the Utah State Retirement Board composed of seven board members determined as follows:
Utah Code Annotated § 49-11-202(1)(a): Four board members, with experience in investments or banking, shall be appointed by the governor from the general public.
Utah Code Annotated § 49-11-202(1)(b): One board member shall be a school employee appointed by the governor from at least three nominations submitted by the governing board of the school employees' association that is representative of a majority of the school employees who are members of a system administered by the board.
Utah Code Annotated § 49-11-202(1)(c): One board member shall be a public employee appointed by the governor from at least three nominations submitted by the governing board of the public employee association that is representative of a majority of the public employees who are members of a system administered by the board.
Utah Code Annotated § 49-11-202(1)(d): One board member shall be the state treasurer.
Utah Code Annotated § 49-11-202(2): Four board members constitute a quorum for the transaction of business.
Utah Code Annotated § 49-11-202(3): 
Utah Code Annotated § 49-11-202(3)(a): All appointments to the board shall be made on a nonpartisan basis, with the advice and consent of the Senate.
Utah Code Annotated § 49-11-202(3)(b): Board members shall serve until their successors are appointed and take the constitutional oath of office.
Utah Code Annotated § 49-11-202(3)(c): When a vacancy occurs on the board for any reason, the replacement shall be appointed for the unexpired term.
Utah Code Annotated § 49-11-202(4): (4)(b); (4)(a); (1)(a)
Utah Code Annotated § 49-11-202(4)(a): (4)(b) Except as required by Subsection
Utah Code Annotated § 49-11-202(4)(b): (4)(a); (1)(a) Notwithstanding the requirements of Subsection
Utah Code Annotated § 49-11-202(4)(b)(i): approximately half of the board is appointed every two years; and
Utah Code Annotated § 49-11-202(4)(b)(ii): (1)(a) no more than two of the board members appointed under Subsection
Utah Code Annotated § 49-11-202(4)(c): A board member who is appointed as a school employee or as a public employee who retires or who is no longer employed with a participating employer shall immediately resign from the board.
Utah Code Annotated § 49-11-202(5): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107
Utah Code Annotated § 49-11-202(5)(a): Each year the board shall elect a president and vice president from its membership.
Utah Code Annotated § 49-11-202(5)(b): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 A board member may not receive compensation or benefits for the board member's service, but may receive per diem and travel expenses in accordance with:
Utah Code Annotated § 49-11-202(5)(b)(i): 63A-3-106 Section
Utah Code Annotated § 49-11-202(5)(b)(ii): 63A-3-107 Section
Utah Code Annotated § 49-11-202(5)(b)(iii): 63A-3-106; 63A-3-107 rules made by the Division of Finance pursuant to Sections


Utah Code Annotated § 49-11-203 Powers and duties of board.
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Utah Code Annotated § 49-11-203(1): 49-11-613 The board shall:
Utah Code Annotated § 49-11-203(1)(a): appoint an executive director to administer the office;
Utah Code Annotated § 49-11-203(1)(b): receive and act upon reports covering the operations of the systems, plans, programs, and funds administered by the office;
Utah Code Annotated § 49-11-203(1)(c): ensure that the systems, plans, programs, and funds are administered according to law;
Utah Code Annotated § 49-11-203(1)(d): 49-11-613 review any final order of a hearing officer and approve or modify the order at the board's discretion in accordance with Section
Utah Code Annotated § 49-11-203(1)(e): examine and approve an annual operating budget for the office;
Utah Code Annotated § 49-11-203(1)(f): serve as investment trustees of the Utah State Retirement Investment Fund as provided under this title;
Utah Code Annotated § 49-11-203(1)(g): maintain, in conjunction with participating employers and members, the systems, plans, and programs on an actuarially sound basis;
Utah Code Annotated § 49-11-203(1)(h): report annually to the governor, the Legislature, and each participating employer the contribution rates, premium rates, and any adjustments necessary to maintain the systems, plans, and programs on a financially and actuarially sound basis;
Utah Code Annotated § 49-11-203(1)(i): receive and act upon recommendations of the executive director;
Utah Code Annotated § 49-11-203(1)(j): recommend to the governor and Legislature, through the executive director, any necessary or desirable changes to this title;
Utah Code Annotated § 49-11-203(1)(k): develop broad policy for the long-term operation of the various systems, plans, and programs under broad discretion and power to perform the board's policymaking functions, including the specific authority to interpret and define any provision or term under this title when the board or office provides written documentation which demonstrates that the interpretation or definition promotes uniformity in the administration of the systems or maintains the actuarial soundness of the systems, plans, or programs;
Utah Code Annotated § 49-11-203(1)(l): adopt interest rates, premium rates, and annual contribution rates after reviewing actuarial recommendations;
Utah Code Annotated § 49-11-203(1)(m): establish the compensation of the executive director and adopt compensation plans and policies based on market surveys for positions in the office;
Utah Code Annotated § 49-11-203(1)(n): take action consistent with this title for the administration of the systems, plans, and programs in order to carry out the purposes of this title;
Utah Code Annotated § 49-11-203(1)(o): provide for audits of the systems, plans, programs, and funds;
Utah Code Annotated § 49-11-203(1)(p): take actions not in conflict with the board's trust and fiduciary responsibilities or other law, with respect to the governance of the office which are substantially similar to those governing other public agencies;
Utah Code Annotated § 49-11-203(1)(q): in accordance with the board's fiduciary responsibilities, make investment decisions with the sole purpose of maximizing the risk-adjusted return on the investments;
Utah Code Annotated § 49-11-203(1)(r): to the extent practicable:
Utah Code Annotated § 49-11-203(1)(r)(i): 
Utah Code Annotated § 49-11-203(1)(r)(i)(A): retain the right to vote investor proxies; or
Utah Code Annotated § 49-11-203(1)(r)(i)(B): if the investments are commingled with another investor's funds, request the right to vote investor proxies; and
Utah Code Annotated § 49-11-203(1)(r)(ii): ensure proxy voting is exercised to maximize risk-adjusted returns for the exclusive benefit of beneficiaries;
Utah Code Annotated § 49-11-203(1)(s): make proxy voting records available to the state treasurer upon the state treasurer's request; and
Utah Code Annotated § 49-11-203(1)(t): otherwise exercise the powers and perform the duties conferred on the board by this title.
Utah Code Annotated § 49-11-203(2): The board may:
Utah Code Annotated § 49-11-203(2)(a): subpoena witnesses and compel the witnesses' attendance to testify before the board, for which purpose each board member may administer oaths and affirmations to witnesses and others transacting business of the office;
Utah Code Annotated § 49-11-203(2)(b): establish councils to recommend to the board and the executive director policies affecting members of any systems, plans, and programs administered by the board;
Utah Code Annotated § 49-11-203(2)(c): pay the travel expenses of council members who attend council meetings; and
Utah Code Annotated § 49-11-203(2)(d): sue and be sued in the board's own name.
Utah Code Annotated § 49-11-203(3): (1)(s) The state treasurer is subject to the same restrictions on disclosure of the proxy voting records described in Subsection


Utah Code Annotated § 49-11-204 Powers and duties of executive director.
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The executive director shall:Utah Code Annotated § 49-11-204(1): act as the executive officer of the board and the office;
Utah Code Annotated § 49-11-204(2): administer the various systems, plans, programs, and functions assigned to the board or office;
Utah Code Annotated § 49-11-204(3): subject to board review, develop and implement internal policies and procedures which administer and govern the day-to-day operations of the systems, plans, and programs;
Utah Code Annotated § 49-11-204(4): 49-11-613 transmit orders of a hearing officer made under Section
Utah Code Annotated § 49-11-204(5): 49-11-618 provide information concerning the operation of the office to the board, the governor, the Legislature, participating employers, and employer and employee associations, unless otherwise restricted under Section
Utah Code Annotated § 49-11-204(6): inform the Legislature of any recommendations from the board regarding any necessary or desirable changes to this title;
Utah Code Annotated § 49-11-204(7): consult with the Legislature on all legislation under this title;
Utah Code Annotated § 49-11-204(8): 
Utah Code Annotated § 49-11-204(8)(a): recommend to the board an annual administrative budget covering the operations of the office and, upon approval, submit the budget along with the actuarial status of the funds to the governor and the Legislature for review and comment; and
Utah Code Annotated § 49-11-204(8)(b): direct and control the subsequent expenditures of the budget;
Utah Code Annotated § 49-11-204(9): employ, within the limitations of the budget, personnel to administer the systems, plans, programs, and funds assigned to the office, including consultants, actuaries, attorneys, medical examiners, investment counselors, and accountants to accomplish the purposes of this title;
Utah Code Annotated § 49-11-204(10): establish independent financial records for each of the systems, plans, and programs or combine all financial records using acceptable principles of accounting to identify the assets and vested interests of each system, plan, or program;
Utah Code Annotated § 49-11-204(11): maintain individual records necessary to provide benefits under this title;
Utah Code Annotated § 49-11-204(12): keep in convenient form all records, accounts, and data necessary for the administration and actuarial valuation of the systems, plans, and programs;
Utah Code Annotated § 49-11-204(13): adopt fees, charges, and upon the recommendation of the actuary, interest rates and tables for the administration of the systems, plans, and programs;
Utah Code Annotated § 49-11-204(14): make payment of all monthly allowances and any defined contribution distributions, and may consolidate payments at the sole discretion of the executive director;
Utah Code Annotated § 49-11-204(15): ensure that the integrity of the various funds is maintained through appropriate accounting records;
Utah Code Annotated § 49-11-204(16): at least every three years:
Utah Code Annotated § 49-11-204(16)(a): make an actuarial investigation into the mortality, service, and other experience of the members, participants, beneficiaries, and covered individuals of the systems, plans, and programs;
Utah Code Annotated § 49-11-204(16)(b): actuarially value the assets and liabilities of the administered funds and accounts; and
Utah Code Annotated § 49-11-204(16)(c): determine the rate of interest being earned by the funds;
Utah Code Annotated § 49-11-204(17): (16) report to the board findings under Subsection
Utah Code Annotated § 49-11-204(18): regulate participating employers by:
Utah Code Annotated § 49-11-204(18)(a): educating them on their duties imposed by this title;
Utah Code Annotated § 49-11-204(18)(b): specifying the time, place, and manner in which contributions shall be withheld and paid; and
Utah Code Annotated § 49-11-204(18)(c): requiring any reports necessary for the administration of this title; and
Utah Code Annotated § 49-11-204(19): otherwise exercise the powers and perform the duties conferred on the executive director by this title.


Utah Code Annotated § 49-11-205 Membership Council established -- Members -- Chair -- Duties -- Expenses and per diem.
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Utah Code Annotated § 49-11-205(1): (5) There is established a Membership Council to perform the duties under Subsection
Utah Code Annotated § 49-11-205(2): The Membership Council shall be composed of 15 council members selected as follows:
Utah Code Annotated § 49-11-205(2)(a): three council members shall be school employees selected by the governing board of an association representative of a majority of school employees who are members of a system administered by the board;
Utah Code Annotated § 49-11-205(2)(b): one council member shall be a classified school employee selected by the governing board of the association representative of a majority of classified school employees who are members of a system administered by the board;
Utah Code Annotated § 49-11-205(2)(c): two council members shall be public employees selected by the governing board of the association representative of a majority of the public employees who are members of a system administered by the board;
Utah Code Annotated § 49-11-205(2)(d): one council member shall be a municipal officer or employee selected by the governing board of the association representative of a majority of the municipalities who participate in a system administered by the board;
Utah Code Annotated § 49-11-205(2)(e): one council member shall be a county officer or employee selected by the governing board of the association representative of a majority of counties who participate in a system administered by the board;
Utah Code Annotated § 49-11-205(2)(f): one council member shall be a representative of members of the Judges' Noncontributory Retirement System selected by the Judicial Council;
Utah Code Annotated § 49-11-205(2)(g): one council member shall be a representative of members of the Public Safety Retirement Systems selected by the governing board of the association representative of the majority of peace officers who are members of the Public Safety Retirement Systems;
Utah Code Annotated § 49-11-205(2)(h): one council member shall be a representative of members of the Firefighters' Retirement System selected by the governing board of the association representative of the majority of paid professional firefighters who are members of the Firefighters' Retirement System;
Utah Code Annotated § 49-11-205(2)(i): one council member shall be a retiree selected by the governing board of the association representing the largest number of retirees, who are not public education retirees, from the Public Employees' Contributory, Public Employees' Noncontributory, and New Public Employees' Tier II Contributory Retirement Systems;
Utah Code Annotated § 49-11-205(2)(j): one council member shall be a retiree selected by the governing board of the association representing the largest number of public education retirees;
Utah Code Annotated § 49-11-205(2)(k): one council member shall be a school business official selected by the governing board of the association representative of a majority of the school business officials from public education employers who participate in a system administered by the board; and
Utah Code Annotated § 49-11-205(2)(l): one council member shall be a special district officer or employee selected by the governing board of the association representing the largest number of special service districts and special districts who participate in a system administered by the board.
Utah Code Annotated § 49-11-205(3): (2); (3)(a)
Utah Code Annotated § 49-11-205(3)(a): (2) Each entity granted authority to select council members under Subsection
Utah Code Annotated § 49-11-205(3)(b): (3)(a) Each term on the council shall be for a period of four years, subject to Subsection
Utah Code Annotated § 49-11-205(3)(c): Each term begins on July 1 and expires on June 30.
Utah Code Annotated § 49-11-205(3)(d): When a vacancy occurs on the council for any reason, the replacement shall be selected for the remainder of the unexpired term.
Utah Code Annotated § 49-11-205(4): The council shall annually designate one council member as chair.
Utah Code Annotated § 49-11-205(5): 49-11-613 The council shall:
Utah Code Annotated § 49-11-205(5)(a): recommend to the board and to the Legislature benefits and policies for members of any system or plan administered by the board;
Utah Code Annotated § 49-11-205(5)(b): recommend procedures and practices to improve the administration of the systems and plans and the public employee relations responsibilities of the board and office;
Utah Code Annotated § 49-11-205(5)(c): 49-11-613 examine the record of all decisions affecting retirement benefits made by a hearing officer under Section
Utah Code Annotated § 49-11-205(5)(d): submit nominations to the board for the position of executive director if that position is vacant;
Utah Code Annotated § 49-11-205(5)(e): advise and counsel with the board and the director on policies affecting members of the various systems administered by the office; and
Utah Code Annotated § 49-11-205(5)(f): perform other duties assigned to it by the board.
Utah Code Annotated § 49-11-205(6): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 A member of the council may not receive compensation or benefits for the member's service, but may receive per diem and travel expenses in accordance with:
Utah Code Annotated § 49-11-205(6)(a): 63A-3-106 Section
Utah Code Annotated § 49-11-205(6)(b): 63A-3-107 Section
Utah Code Annotated § 49-11-205(6)(c): 63A-3-106; 63A-3-107 rules made by the Division of Finance pursuant to Sections


Utah Code Annotated § 49-11-301 Creation -- Board to act as trustees of the fund -- Commingling and pooling of funds -- Interest earnings -- Funded ratio.
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Utah Code Annotated § 49-11-301(1): 
Utah Code Annotated § 49-11-301(1)(a): There is created a common trust fund known as the "Utah State Retirement Investment Fund" for the purpose of enlarging the investment base and simplifying investment procedures and functions.
Utah Code Annotated § 49-11-301(1)(b): The Utah State Retirement Investment Fund may sue and be sued in its own name.
Utah Code Annotated § 49-11-301(2): 
Utah Code Annotated § 49-11-301(2)(a): The board shall act as trustees of the Utah State Retirement Investment Fund and, through the executive director, may commingle and pool the funds and investments of any system, plan, or program into the Utah State Retirement Investment Fund, if the principal amounts of the participating funds do not lose their individual identity and are maintained as separate trust funds on the books of the office.
Utah Code Annotated § 49-11-301(2)(b): 
Utah Code Annotated § 49-11-301(2)(b)(i): In combining the investments of any fund, each of the participating funds shall be credited initially with its share of the total assets transferred to the Utah State Retirement Investment Fund.
Utah Code Annotated § 49-11-301(2)(b)(ii): The value of the transferred assets shall be calculated in accordance with generally accepted accounting principles.
Utah Code Annotated § 49-11-301(2)(c): Subsequent transfers of additional capital from participating funds shall be credited similarly to its respective trust account.
Utah Code Annotated § 49-11-301(2)(d): The income or principal or equity credit belonging to one participating fund may not be transferred to another, except for the purpose of:
Utah Code Annotated § 49-11-301(2)(d)(i): actuarially recommended transfers in order to adjust employer contribution rates for an employer that participates in both contributory and noncontributory systems; or
Utah Code Annotated § 49-11-301(2)(d)(ii): transfers which reflect the value of service credit accrued in different systems during a member's career.
Utah Code Annotated § 49-11-301(3): The assets of the funds are for the exclusive benefit of the members, participants, and covered individuals and may not be diverted or appropriated for any purpose other than that permitted by this title.
Utah Code Annotated § 49-11-301(4): 
Utah Code Annotated § 49-11-301(4)(a): Interest and other earnings shall be credited to each participating fund on a pro rata equity position basis.
Utah Code Annotated § 49-11-301(4)(b): 
Utah Code Annotated § 49-11-301(4)(b)(i): A portion of the interest and other earnings of the common trust fund may be credited to a reserve account within the Utah State Retirement Investment Fund to meet adverse experiences arising from investments or other contingencies.
Utah Code Annotated § 49-11-301(4)(b)(ii): Each participating fund shall retain its proportionate equity in the reserve account.
Utah Code Annotated § 49-11-301(5): (6)
Utah Code Annotated § 49-11-301(5)(a): The actuarial funded ratio of the systems may reach and be maintained at 110%, as determined by the board's actuary using assumptions adopted by the board, before the board is required to certify a decrease in contribution rates.
Utah Code Annotated § 49-11-301(5)(b): (6) Except as provided in Subsection
Utah Code Annotated § 49-11-301(6): 49-11-102(14); 49-11-203(1)(l); (5)(a)
Utah Code Annotated § 49-11-301(6)(a): 49-11-102(14); 49-11-203(1)(l) The cost of any amendment to this title shall be included in the final contribution rates adopted and certified by the board in accordance with Subsections
Utah Code Annotated § 49-11-301(6)(b): (5)(a) If a preliminary certified contribution rate approved by the board prior to an annual general session or special session of the Legislature was maintained at a previous year's level that is higher than the contribution rate calculated by the board's actuary for that year in accordance with Subsection


Utah Code Annotated § 49-11-302 Board duties with respect to fund.
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Utah Code Annotated § 49-11-302(1): The board:
Utah Code Annotated § 49-11-302(1)(a): shall review and establish the asset allocation of the Utah State Retirement Investment Fund for investment, and with the executive director, shall determine the method of investing the funds;
Utah Code Annotated § 49-11-302(1)(b): through the executive director:
Utah Code Annotated § 49-11-302(1)(b)(i): shall invest the money in the Utah State Retirement Investment Fund; and
Utah Code Annotated § 49-11-302(1)(b)(ii): may provide for the holding, purchasing, selling, assigning, transferring, and disposing of any of the securities and investments in which any of the money of the Utah
Utah Code Annotated § 49-11-302(2): Fees for all services shall be paid from the interest earnings of the Utah State Retirement Investment Fund.
Utah Code Annotated § 49-11-302(3): Title to real estate or any other fund investment may be:
Utah Code Annotated § 49-11-302(3)(a): held in the name of the Utah State Retirement Investment Fund; or
Utah Code Annotated § 49-11-302(3)(b): held in another name or names as determined by the board.


Utah Code Annotated § 49-11-303 Fund investment standard -- Prudent investor rule.
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The fund shall be invested in accordance with the prudent investor rule established in

Utah Code Annotated § 49-11-304 Administrative costs -- Payable from fund.
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General administrative costs of operating the office shall be assessed to the systems, plans, programs, and funds on a pro rata basis and shall be paid from earnings of the Utah State Retirement Investment Fund.

Utah Code Annotated § 49-11-305 Self-insurance option -- Purchase of liability insurance.
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Utah Code Annotated § 49-11-305(1): The office may self insure and may purchase commercial insurance in any amount.
Utah Code Annotated § 49-11-305(2): The office may also purchase excess commercial insurance above the limits provided by the Governmental Immunity Act against any:
Utah Code Annotated § 49-11-305(2)(a): risk created or recognized by the Governmental Immunity Act; or
Utah Code Annotated § 49-11-305(2)(b): other action for which the board, office, or any of its employees, may be held liable.


Utah Code Annotated § 49-11-306 Definitions -- Scrutinized companies investment report -- Content -- Reporting -- Exceptions.
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Utah Code Annotated § 49-11-306(1): 49-11-301 As used in this section:
Utah Code Annotated § 49-11-306(1)(a): "Active business operations" means all business operations that are not inactive business operations.
Utah Code Annotated § 49-11-306(1)(b): 
Utah Code Annotated § 49-11-306(1)(b)(i): "Business operations" means investing, with actual knowledge on or after August 5, 1996, in Iran's petroleum sector which investment directly and significantly contributes to the enhancement of Iran's ability to develop the petroleum resources of Iran.
Utah Code Annotated § 49-11-306(1)(b)(ii): "Business operations" does not include the retail sale of gasoline and related consumer products.
Utah Code Annotated § 49-11-306(1)(c): "Company" means any foreign sole proprietorship, organization, association, corporation, partnership, joint venture, limited partnership, limited liability partnership, limited liability company, or any other foreign entity or business association, including all wholly-owned subsidiaries, majority-owned subsidiaries or parent companies or affiliates of these entities or business associations, that exists for the purpose of making a profit.
Utah Code Annotated § 49-11-306(1)(d): 
Utah Code Annotated § 49-11-306(1)(d)(i): "Direct holdings" means all publicly traded equity securities of a company that are held directly by the investment fund or in an account or fund in which the investment fund owns all shares or interests.
Utah Code Annotated § 49-11-306(1)(d)(ii): "Direct holdings" does not include publicly traded equity securities of a company held as part of a passive indexing investment strategy.
Utah Code Annotated § 49-11-306(1)(e): "Inactive business operations" means the continued holding or renewal of rights to property previously operated for the purpose of generating revenues but not presently deployed for that purpose.
Utah Code Annotated § 49-11-306(1)(f): 49-11-301 "Investment fund" means the Utah State Retirement Investment Fund created in Section
Utah Code Annotated § 49-11-306(1)(g): "Iran" means the Islamic Republic of Iran.
Utah Code Annotated § 49-11-306(1)(h): "Petroleum resources" means petroleum or natural gas.
Utah Code Annotated § 49-11-306(1)(i): "Scrutinized business operations" means any active business operations that:
Utah Code Annotated § 49-11-306(1)(i)(i): are subject to or liable for sanctions under Public Law 104-172, the Iran Sanctions Act of 1996, as amended; and
Utah Code Annotated § 49-11-306(1)(i)(ii): involve the maintenance of:
Utah Code Annotated § 49-11-306(1)(i)(ii)(A): the company's existing assets or investments in Iran; or
Utah Code Annotated § 49-11-306(1)(i)(ii)(B): the deployment of new investments to Iran that meet or exceed the threshold referred to in Public Law 104-172, the Iran Sanctions Act of 1996, as amended.
Utah Code Annotated § 49-11-306(1)(j): "Scrutinized company" means any company engaging in scrutinized business operations.
Utah Code Annotated § 49-11-306(2): 
Utah Code Annotated § 49-11-306(2)(a): 
Utah Code Annotated § 49-11-306(2)(a)(i): The Utah State Retirement Office shall identify the scrutinized companies in which the investment fund has direct holdings.
Utah Code Annotated § 49-11-306(2)(a)(ii): In making the determination, the board shall review and rely on publicly available information regarding companies with business operations in Iran, including information provided by nonprofit organizations, research firms, international organizations, and government entities.
Utah Code Annotated § 49-11-306(2)(b): The office shall assemble a list of all identified scrutinized companies.
Utah Code Annotated § 49-11-306(2)(c): The office shall update the list, on an annual basis, with information provided and received from those entities listed in Subsection (2)(a).
Utah Code Annotated § 49-11-306(3): The office shall prepare an annual report of investment fund investments in scrutinized companies.
Utah Code Annotated § 49-11-306(4): The report shall include amounts and other data and statistics designed to explain the past and current extent to which public fund investments in scrutinized companies:
Utah Code Annotated § 49-11-306(4)(a): are present; and
Utah Code Annotated § 49-11-306(4)(b): are being prevented under Subsection (6).
Utah Code Annotated § 49-11-306(5): 63E-1-201 The report shall be provided to the governor, the board, the president of the Senate, the speaker of the House of Representatives, and to each member and staff of the Retirement and Independent Entities Committee created under Section
Utah Code Annotated § 49-11-306(6): Using the most current list assembled under Subsection (2), the office shall prevent the investment of investment fund's direct holdings in a scrutinized company:
Utah Code Annotated § 49-11-306(6)(a): for funds managed within the office, by not investing in direct holdings in a scrutinized company; and
Utah Code Annotated § 49-11-306(6)(b): for funds managed by contract by a professional investment manager:
Utah Code Annotated § 49-11-306(6)(b)(i): for existing contracts, by requesting that no more direct holdings be acquired in a scrutinized company; and
Utah Code Annotated § 49-11-306(6)(b)(ii): for future contracts, by stipulating in the contract that no new direct holdings be acquired in a scrutinized company.
Utah Code Annotated § 49-11-306(7): 49-11-102 The provisions of this section do not apply to:
Utah Code Annotated § 49-11-306(7)(a): 49-11-102 money invested in a defined contribution plan as defined under Section
Utah Code Annotated § 49-11-306(7)(b): investments in a company that is primarily engaged in:
Utah Code Annotated § 49-11-306(7)(b)(i): supplying goods or services intended to relieve human suffering in Iran; or
Utah Code Annotated § 49-11-306(7)(b)(ii): promoting health, education, religious, welfare, or journalistic activities in Iran.


Utah Code Annotated § 49-11-307 Report on funded status -- Study of compensation.
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Utah Code Annotated § 49-11-307(1): 63E-1-201; (1)(a)
Utah Code Annotated § 49-11-307(1)(a): 63E-1-201 The office shall report the funded status of the Utah State Retirement Investment Fund to the Retirement and Independent Entities Committee created under Section
Utah Code Annotated § 49-11-307(1)(b): (1)(a) The report under Subsection
Utah Code Annotated § 49-11-307(2): 63E-1-201
Utah Code Annotated § 49-11-307(2)(a): If the Utah State Retirement Investment Fund reaches a funded status of 100%, the office shall make a report to that effect.
Utah Code Annotated § 49-11-307(2)(b): 63E-1-201 The report shall be provided to the governor, the board, the president of the Senate, the speaker of the House of Representatives, and to each member and staff of the Retirement and Independent Entities Committee created under Section
Utah Code Annotated § 49-11-307(3): (2)(b) Upon receipt of the report under Subsection
Utah Code Annotated § 49-11-307(4): The committee shall report any findings and recommendations to the Legislative Management Committee.


Utah Code Annotated § 49-11-401 Transfer of service credit -- Eligibility for service credit -- Computation of service credit -- Retirement from most recent system.
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Utah Code Annotated § 49-11-401(1): 
Utah Code Annotated § 49-11-401(1)(a): The office shall make the transfer of service credit, together with related member and participating employer contributions, from one system to another upon terms and conditions established by the board.
Utah Code Annotated § 49-11-401(1)(b): The terms and conditions may not result in a loss of accrued benefits.
Utah Code Annotated § 49-11-401(2): An employee does not lose active member status by transferring employment from a position covered by one system to a position covered by another system.
Utah Code Annotated § 49-11-401(3): In the accrual of service credit, the following provisions apply:
Utah Code Annotated § 49-11-401(3)(a): 
Utah Code Annotated § 49-11-401(3)(a)(i): a person employed and compensated by a participating employer who meets the eligibility requirements for membership in a system or the Utah Governors' and Legislators' Retirement Plan shall receive service credit for the term of the employment provided that all required contributions are paid to the office; and
Utah Code Annotated § 49-11-401(3)(a)(ii): the person may not receive service credit for a term of employment until all required contributions related to that service credit have been paid to the office;
Utah Code Annotated § 49-11-401(3)(b): an allowance or other benefit may not accrue under this title which is based upon the same period of employment as has been the basis for any retirement benefits under some other public retirement system;
Utah Code Annotated § 49-11-401(3)(c): 
Utah Code Annotated § 49-11-401(3)(c)(i): the board shall fix the minimum time per day, per month, and per year upon the basis of which one year of service and proportionate parts of a year shall be credited toward qualification for retirement;
Utah Code Annotated § 49-11-401(3)(c)(ii): service may be computed on a fiscal or calendar year basis and portions of years served shall be accumulated and counted as service; and
Utah Code Annotated § 49-11-401(3)(c)(iii): in any event, all of the service rendered in any one fiscal or calendar year may not count for more than one year;
Utah Code Annotated § 49-11-401(3)(d): service credit shall be accrued on a fiscal or calendar year basis as determined by the participating employer;
Utah Code Annotated § 49-11-401(3)(e): a member may not accrue more than one year of service credit per fiscal or calendar year as determined by the office; and
Utah Code Annotated § 49-11-401(3)(f): fractions of years of service credit shall be accumulated and counted in proportion to the work performed.
Utah Code Annotated § 49-11-401(4): The office may estimate the amount of service credit, compensation, or age of any member, participant, or alternate payee, if information is not contained in the records.
Utah Code Annotated § 49-11-401(5): A member shall retire from the system that most recently covered the member.
Utah Code Annotated § 49-11-401(6): Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 19, Utah Governors' and Legislators' Retirement Act
Utah Code Annotated § 49-11-401(6)(a): Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act Under no circumstances may service credit earned by a member under
Utah Code Annotated § 49-11-401(6)(b): Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 19, Utah Governors' and Legislators' Retirement Act Under no circumstances may service credit earned by a member under one of the following systems be transferable to the system created under
Utah Code Annotated § 49-11-401(6)(b)(i): Chapter 12, Public Employees' Contributory Retirement Act
Utah Code Annotated § 49-11-401(6)(b)(ii): Chapter 13, Public Employees' Noncontributory Retirement Act
Utah Code Annotated § 49-11-401(6)(b)(iii): Chapter 14, Public Safety Contributory Retirement Act
Utah Code Annotated § 49-11-401(6)(b)(iv): Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-11-401(6)(b)(v): Chapter 16, Firefighters' Retirement Act
Utah Code Annotated § 49-11-401(6)(b)(vi): Chapter 19, Utah Governors' and Legislators' Retirement Act


Utah Code Annotated § 49-11-402 Purchase of military service credit.
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Utah Code Annotated § 49-11-402(1): (7); (1)(b); (2) Except as provided under Subsection
Utah Code Annotated § 49-11-402(1)(a): the member, the participating employer, or the member and participating employer jointly shall make the required payments, as determined by the office, to the system in which the member participated at the time of the official call, according to the law governing that particular system;
Utah Code Annotated § 49-11-402(1)(b): prior to a member's retirement date, the required payments shall be made:
Utah Code Annotated § 49-11-402(1)(b)(i): during the period of full-time United States military service;
Utah Code Annotated § 49-11-402(1)(b)(ii): after the military service, but within a period not to exceed three times the period of military service up to a maximum of five years; or
Utah Code Annotated § 49-11-402(1)(b)(iii): as otherwise allowed by federal law;
Utah Code Annotated § 49-11-402(1)(c): required payments shall be based on the member's compensation at the time of the official military call;
Utah Code Annotated § 49-11-402(1)(d): (1)(b); (2) if a required payment is not made within the time allowed under Subsection
Utah Code Annotated § 49-11-402(1)(e): the member shall return to employment with the participating employer upon receiving an honorable discharge from military service and there may not be intervening employment outside of the employment with the participating employer.
Utah Code Annotated § 49-11-402(2): 
Utah Code Annotated § 49-11-402(2)(a): A member, a participating employer, or a member and a participating employer jointly, may purchase service credit for full-time United States military service, resulting from an official call to duty, if the member has four or more years of service credit and the military service does not otherwise qualify for service credit under this title.
Utah Code Annotated § 49-11-402(2)(b): Payment to the office for a military service credit purchase shall be made to the system under which the member is currently covered in an amount determined by the office based on a formula recommended by the actuary and adopted by the board.
Utah Code Annotated § 49-11-402(2)(c): The purchase shall be made through payroll deductions or through a lump sum deposit based upon the present value of future payments.
Utah Code Annotated § 49-11-402(2)(d): If total payment is not completed prior to retirement, service credit shall be prorated in accordance with the amount paid.
Utah Code Annotated § 49-11-402(3): (2) For purposes of Subsection
Utah Code Annotated § 49-11-402(4): 
Utah Code Annotated § 49-11-402(4)(a): If any of the factors used to determine the cost of a service credit purchase change at or before the member's retirement date, the cost of the purchase shall be recalculated.
Utah Code Annotated § 49-11-402(4)(b): If the recalculated cost exceeds the amount paid for the purchase, the member may:
Utah Code Annotated § 49-11-402(4)(b)(i): pay the increased cost, plus interest, to receive the full amount of service credit; or
Utah Code Annotated § 49-11-402(4)(b)(ii): not pay the increased cost and have the purchased service credit prorated.
Utah Code Annotated § 49-11-402(5): (4) If the recalculated cost under Subsection
Utah Code Annotated § 49-11-402(6): 
Utah Code Annotated § 49-11-402(6)(a): The board may adopt rules under which a member may make the necessary payments to the office for purchases under this title as permitted by federal law.
Utah Code Annotated § 49-11-402(6)(b): The office may reject any payments if the office determines the tax status of the system, plans, or programs would be jeopardized by allowing the payment.
Utah Code Annotated § 49-11-402(7): (1) Notwithstanding the provisions under Subsection


Utah Code Annotated § 49-11-403 Purchase of public service credit not otherwise qualifying for benefit.
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Utah Code Annotated § 49-11-403(1): 49-11-404; (1)(g); (1)(h); (1)(i) A member, a participating employer, or a member and a participating employer jointly may purchase service credit equal to the period of the member's employment in the following:
Utah Code Annotated § 49-11-403(1)(a): United States federal employment;
Utah Code Annotated § 49-11-403(1)(b): employment in a private school based in the United States, if the member received an employer paid retirement benefit for the employment;
Utah Code Annotated § 49-11-403(1)(c): public employment in another state or territory of the United States which qualifies the member for membership in the public plan or system covering the employment, but only if the member does not qualify for any retirement benefits based on the employment;
Utah Code Annotated § 49-11-403(1)(d): forfeited service credit in this state if the member does not qualify for an allowance based on the service credit;
Utah Code Annotated § 49-11-403(1)(e): full-time public service while on an approved leave of absence;
Utah Code Annotated § 49-11-403(1)(f): 49-11-404 the period of time for which disability benefits were paid if:
Utah Code Annotated § 49-11-403(1)(f)(i): the member was receiving:
Utah Code Annotated § 49-11-403(1)(f)(i)(A): long-term disability benefits;
Utah Code Annotated § 49-11-403(1)(f)(i)(B): short-term disability benefits; or
Utah Code Annotated § 49-11-403(1)(f)(i)(C): worker's compensation disability benefits; and
Utah Code Annotated § 49-11-403(1)(f)(ii): 49-11-404 the member's employer had not entered into a benefit protection contract under Section
Utah Code Annotated § 49-11-403(1)(g): (1)(g) employment covered by a retirement plan offered by a public or private system, organization, or company designated by the Utah Board of Higher Education, if the member forfeits any retirement benefit from that retirement plan for the period of employment to be purchased under this Subsection
Utah Code Annotated § 49-11-403(1)(h): (1)(h) employment in a charter school located within the state if the member forfeits any retirement benefit under any other retirement system or plan for the period of employment to be purchased under this Subsection
Utah Code Annotated § 49-11-403(1)(i): (1)(i) employment with a participating employer that is exempt from coverage under this title under a written request for exemption with the office, if the member forfeits any retirement benefit under any other retirement system or plan for the period of employment to be purchased under this Subsection
Utah Code Annotated § 49-11-403(2): A member shall:
Utah Code Annotated § 49-11-403(2)(a): have at least four years of service credit before a purchase can be made under this section; and
Utah Code Annotated § 49-11-403(2)(b): forfeit service credit and any defined contribution balance based on employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.
Utah Code Annotated § 49-11-403(3): 
Utah Code Annotated § 49-11-403(3)(a): To purchase credit under this section, the member, a participating employer, or a member and a participating employer jointly shall make payment to the system under which the member is currently covered.
Utah Code Annotated § 49-11-403(3)(b): The amount of the payment shall be determined by the office based on a formula that is:
Utah Code Annotated § 49-11-403(3)(b)(i): recommended by the actuary; and
Utah Code Annotated § 49-11-403(3)(b)(ii): adopted by the board.
Utah Code Annotated § 49-11-403(4): The purchase may be made through payroll deductions or through a lump sum deposit based upon the present value of future payments.
Utah Code Annotated § 49-11-403(5): Total payment must be completed prior to the member's effective date of retirement or service credit will be prorated in accordance with the amount paid.
Utah Code Annotated § 49-11-403(6): 
Utah Code Annotated § 49-11-403(6)(a): For a purchase made before July 1, 2010, if any of the factors used to determine the cost of a service credit purchase change at or before the member's retirement date, the cost of the purchase shall be recalculated at the time of retirement.
Utah Code Annotated § 49-11-403(6)(b): For a purchase made before July 1, 2010, if the recalculated cost exceeds the amount paid for the purchase, the member, a participating employer, or a member and a participating employer jointly may:
Utah Code Annotated § 49-11-403(6)(b)(i): pay the increased cost, plus interest, to receive the full amount of service credit; or
Utah Code Annotated § 49-11-403(6)(b)(ii): not pay the increased cost and have the purchased service credit prorated.
Utah Code Annotated § 49-11-403(6)(c): For a purchase made on or after July 1, 2010:
Utah Code Annotated § 49-11-403(6)(c)(i): the purchase shall be made in accordance with rules:
Utah Code Annotated § 49-11-403(6)(c)(i)(A): adopted by the board based on recommendations by the board's actuary; and
Utah Code Annotated § 49-11-403(6)(c)(i)(B): in effect at the time the purchase is completed; and
Utah Code Annotated § 49-11-403(6)(c)(ii): the cost of the service credit purchase shall not be recalculated at the time of retirement.
Utah Code Annotated § 49-11-403(7): (6)(a) If the recalculated cost under Subsection
Utah Code Annotated § 49-11-403(8): 
Utah Code Annotated § 49-11-403(8)(a): The board may adopt rules under which a member may make the necessary payments to the office for purchases under this title as permitted by federal law.
Utah Code Annotated § 49-11-403(8)(b): The office may reject any payments if the office determines the tax status of the system, plans, or programs would be jeopardized by allowing the payment.
Utah Code Annotated § 49-11-403(9): Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan An employee who elects to participate exclusively in the defined contribution plan under


Utah Code Annotated § 49-11-404 Benefit protection contract authorized -- Annual report required.
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Utah Code Annotated § 49-11-404(1): Chapter 21, Public Employees' Long-Term Disability Act; Title 31A, Insurance Code
Utah Code Annotated § 49-11-404(1)(a): A participating employer may establish a salary protection program under which the participating employer's employees are paid during periods of disability.
Utah Code Annotated § 49-11-404(1)(b): If a salary protection program is established, a participating employer may enter into benefit protection contracts with the office.
Utah Code Annotated § 49-11-404(1)(c): Chapter 21, Public Employees' Long-Term Disability Act; Title 31A, Insurance Code A salary protection program shall:
Utah Code Annotated § 49-11-404(1)(c)(i): pay benefits based on the rate of compensation of the member with a disability at the time of disability;
Utah Code Annotated § 49-11-404(1)(c)(ii): pay benefits over the period of the disability;
Utah Code Annotated § 49-11-404(1)(c)(iii): not include settlement or lump sum payments of any type;
Utah Code Annotated § 49-11-404(1)(c)(iv): Chapter 21, Public Employees' Long-Term Disability Act; Title 31A, Insurance Code be based upon the member being awarded and receiving ongoing monthly disability benefits that are:
Utah Code Annotated § 49-11-404(1)(c)(iv)(A): Chapter 21, Public Employees' Long-Term Disability Act substantially equivalent to the long-term disability programs offered under
Utah Code Annotated § 49-11-404(1)(c)(iv)(B): Title 31A, Insurance Code workers' compensation indemnity benefits provided in accordance with
Utah Code Annotated § 49-11-404(1)(c)(v): comply with requirements adopted by the board.
Utah Code Annotated § 49-11-404(2): A benefit protection contract shall allow:
Utah Code Annotated § 49-11-404(2)(a): the member with a disability to be considered an active member in a system and continue to accrue service credit and salary credit based on the member's rate of pay in effect at the time disability commences;
Utah Code Annotated § 49-11-404(2)(b): the office to require participating employer contributions to be paid before granting service credit and salary credit to the member;
Utah Code Annotated § 49-11-404(2)(c): the member with a disability to remain eligible during the contract period for any benefits provided by the system that covers the member; and
Utah Code Annotated § 49-11-404(2)(d): the benefit for the member with a disability to be improved by the annual cost-of-living increase factor applied to retired members of the system that covered the member on the date the member is eligible to receive benefits under a benefit protection contract.
Utah Code Annotated § 49-11-404(3): 
Utah Code Annotated § 49-11-404(3)(a): The office shall establish the manner and times when employer contributions are paid.
Utah Code Annotated § 49-11-404(3)(b): A failure to make the required payments is cause for the office to cancel a contract.
Utah Code Annotated § 49-11-404(3)(c): Service credit and salary credit granted and accrued up to the time of cancellation may not be forfeited.
Utah Code Annotated § 49-11-404(4): Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan; 49-22-303(1)(a); 49-22-401(1); 49-23-302(1)(a); 49-23-401(1) For an employee covered under
Utah Code Annotated § 49-11-404(4)(a): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System for the defined benefit portion for a member covered under
Utah Code Annotated § 49-11-404(4)(a)(i): the member with a disability to be considered an active member in a system and continue to accrue service credit and salary credit based on the member's rate of pay in effect at the time disability commences;
Utah Code Annotated § 49-11-404(4)(a)(ii): the office to require participating employer contributions to be paid before granting service credit and salary credit to the member;
Utah Code Annotated § 49-11-404(4)(a)(iii): the member with a disability to remain eligible during the contract period for any benefits provided by the system that covers the member; and
Utah Code Annotated § 49-11-404(4)(a)(iv): the benefit for the member with a disability to be improved by the annual cost-of-living increase factor applied to retired members of the system that covered the member on the date the member is eligible to receive benefits under a benefit protection contract; and
Utah Code Annotated § 49-11-404(4)(b): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan; 49-22-303(1)(a); 49-22-401(1); 49-23-302(1)(a); 49-23-401(1) for the defined contribution portion for a member covered under
Utah Code Annotated § 49-11-404(5): A participating employer that has entered into a benefit protection contract under this section shall submit an annual report to the office, which identifies:
Utah Code Annotated § 49-11-404(5)(a): the employees receiving long-term disability benefits under policies initiated by the participating employer and approved under the benefit protection contract;
Utah Code Annotated § 49-11-404(5)(b): the employees that have applied for long-term disability benefits and who are waiting approval; and
Utah Code Annotated § 49-11-404(5)(c): the insurance carriers that are actively providing long-term disability benefits.
Utah Code Annotated § 49-11-404(6): (5) If an employer fails to provide the annual report required under Subsection
Utah Code Annotated § 49-11-404(7): The board may adopt rules to implement and administer this section.


Utah Code Annotated § 49-11-405 Service credit from different systems or plans -- Eligibility and calculation of service credit.
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Utah Code Annotated § 49-11-405(1): (1)(a)
Utah Code Annotated § 49-11-405(1)(a): A member who has service credit from two or more systems or one or more systems and the Utah Governors' and Legislators' Retirement Plan may combine service credit for purposes of determining eligibility for retirement.
Utah Code Annotated § 49-11-405(1)(b): (1)(a) The provisions of Subsection
Utah Code Annotated § 49-11-405(2): (3) To be eligible for the calculation under Subsection
Utah Code Annotated § 49-11-405(3): (2) If a member meets the requirements of Subsection
Utah Code Annotated § 49-11-405(4): The office shall establish the standards used for calculating any increase or decrease in the service credit.
Utah Code Annotated § 49-11-405(5): 49-11-504; Chapter 11, Part 12, Postretirement Reemployment Restrictions Act This section does not apply to a retiree who is subject to Section


Utah Code Annotated § 49-11-406 Governor's appointed executives and senior staff -- Appointed legislative employees -- Transfer of value of accrued defined benefit -- Procedures.
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Utah Code Annotated § 49-11-406(1): As used in this section:
Utah Code Annotated § 49-11-406(1)(a): "Defined benefit balance" means the total amount of the contributions made on behalf of a member to a defined benefit system plus refund interest.
Utah Code Annotated § 49-11-406(1)(b): "Senior staff" means an at-will employee who reports directly to an elected official, executive director, or director and includes a deputy director and other similar, at-will employee positions designated by the governor, the speaker of the House, or the president of the Senate and filed with the Division of Human Resource Management and the Utah State Retirement Office.
Utah Code Annotated § 49-11-406(2): 67-22-2; 63L-11-201; 36-12-7 In accordance with this section and subject to requirements under federal law and rules made by the board, a member who has service credit from a system may elect to be exempt from coverage under a defined benefit system and to have the member's defined benefit balance transferred from the defined benefit system or plan to a defined contribution plan in the member's own name if the member is:
Utah Code Annotated § 49-11-406(2)(a): the state auditor;
Utah Code Annotated § 49-11-406(2)(b): the state treasurer;
Utah Code Annotated § 49-11-406(2)(c): 67-22-2 an appointed executive under Subsection
Utah Code Annotated § 49-11-406(2)(d): an employee in the Governor's Office;
Utah Code Annotated § 49-11-406(2)(e): senior staff in the Governor's Office of Planning and Budget;
Utah Code Annotated § 49-11-406(2)(f): senior staff in the Governor's Office of Economic Opportunity;
Utah Code Annotated § 49-11-406(2)(g): senior staff in the State Commission on Criminal and Juvenile Justice;
Utah Code Annotated § 49-11-406(2)(h): 63L-11-201 senior staff in the Public Lands Policy Coordinating Office, created in Section
Utah Code Annotated § 49-11-406(2)(i): 36-12-7 a legislative employee appointed under Subsection
Utah Code Annotated § 49-11-406(2)(j): a legislative employee appointed by the speaker of the House of Representatives, the House of Representatives minority leader, the president of the Senate, or the Senate minority leader.
Utah Code Annotated § 49-11-406(3): An election made under Subsection (2):
Utah Code Annotated § 49-11-406(3)(a): is final, and no right exists to make any further election;
Utah Code Annotated § 49-11-406(3)(b): is considered a request to be exempt from coverage under a defined benefits system; and
Utah Code Annotated § 49-11-406(3)(c): shall be made on forms provided by the office.
Utah Code Annotated § 49-11-406(4): The board shall adopt rules to implement and administer this section.


Utah Code Annotated § 49-11-407 Service credit purchases by active employees only.
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Notwithstanding any other provision of this title, only an active member may purchase service credit under this title.

Utah Code Annotated § 49-11-501 Refunds of member contributions -- Transfers of contributions to defined contribution plan.
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Utah Code Annotated § 49-11-501(1): If a member shall for any cause, except retirement, permanent or temporary disability, or death, terminate employment with a participating employer the member may leave the member contributions in the fund or may receive a refund of the member contributions as provided under this section.
Utah Code Annotated § 49-11-501(2): A member who applies for a refund of member contributions shall apply in writing on forms provided by the office.
Utah Code Annotated § 49-11-501(3): A refund of member contributions may not be made to a member within 60 days from the last date of the pay period for which contributions are made by or on behalf of the member.
Utah Code Annotated § 49-11-501(4): (3) If the member is reemployed by a participating employer within the time period under Subsection
Utah Code Annotated § 49-11-501(5): A member who receives a refund of member contributions forfeits the service credit based on those contributions.
Utah Code Annotated § 49-11-501(6): A member who is exempted from or becomes ineligible for service credit in a system but who remains employed by a participating employer may request a direct transfer of member contributions to a qualified plan.
Utah Code Annotated § 49-11-501(7): A member who remains employed with an employer which has withdrawn from a system may request a plan-to-plan transfer of member contributions to a qualified defined contribution plan administered by the board or a qualified plan offered by the member's employer.
Utah Code Annotated § 49-11-501(8): Refund interest shall be paid on refunds of member contributions under this section.


Utah Code Annotated § 49-11-502 Redeposits of refunds -- Time period.
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Utah Code Annotated § 49-11-502(1): 49-11-503
Utah Code Annotated § 49-11-502(1)(a): 49-11-503 If a member receives a refund of member contributions and is subsequently reemployed in a position covered by a system or the Utah Governors' and Legislators' Retirement Plan, the participating employer or the member may redeposit an amount equal to the member contributions refunded and interest charged under Section
Utah Code Annotated § 49-11-502(1)(b): The interest shall be compounded annually from the date of refund through the month of payment.
Utah Code Annotated § 49-11-502(1)(c): If a redeposit is made, service credit shall be restored to the member's account and credited to the same system or the Utah Governors' and Legislator's Retirement Plan from which the refund was taken.
Utah Code Annotated § 49-11-502(2): 49-11-503
Utah Code Annotated § 49-11-502(2)(a): A member may redeposit an amount equal to a prior refund of member contributions and interest charges in one lump sum or in monthly installments by payroll deduction in a time period determined by the office.
Utah Code Annotated § 49-11-502(2)(b): If the total redeposit is not made prior to the member's retirement date, the amount of redeposit paid to the office shall be refunded to the member without interest and the member is not entitled to service credit based on the amount of the refund.
Utah Code Annotated § 49-11-502(2)(c): 49-11-503 The interest rate charged during the installment period shall be a fixed rate calculated at the time of the first installment payment in accordance with Section
Utah Code Annotated § 49-11-502(3): A member who redeposits a refund of member contributions under this section shall receive the amount of service credit forfeited in taking the refund.
Utah Code Annotated § 49-11-502(4): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act
Utah Code Annotated § 49-11-502(4)(a): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act For purposes of this section, the Public Employees' Contributory Retirement System created under
Utah Code Annotated § 49-11-502(4)(b): Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act For purposes of this section, the Public Safety Contributory Retirement System created under
Utah Code Annotated § 49-11-502(4)(c): Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act For purposes of this section, the Judges' Contributory Retirement System created under
Utah Code Annotated § 49-11-502(5): 
Utah Code Annotated § 49-11-502(5)(a): The board may make rules to allow a member to make the necessary payments to the office for redeposits under this title as permitted by federal law.
Utah Code Annotated § 49-11-502(5)(b): The office may reject any payments if the office determines the tax status of the systems, plans, or programs may be jeopardized by allowing the payment.


Utah Code Annotated § 49-11-503 Rate of interest on redeposits, adjustments, and delinquent payments.
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The rate of interest charged on redeposits of refunds, adjustments, or delinquent payments is the greater of:Utah Code Annotated § 49-11-503(1): the interest rate as determined under a formula approved by the board; or
Utah Code Annotated § 49-11-503(2): the actuarial interest rate as of the preceding June 30.


Utah Code Annotated § 49-11-504 Reemployment of a retiree -- Restrictions.
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Utah Code Annotated § 49-11-504(1): 49-11-1202 As used in this section:
Utah Code Annotated § 49-11-504(1)(a): "full-time" means:
Utah Code Annotated § 49-11-504(1)(a)(i): employment requiring 20 or more hours of work per week; or
Utah Code Annotated § 49-11-504(1)(a)(ii): at least a half-time teaching contract.
Utah Code Annotated § 49-11-504(1)(b): 49-11-1202 "Reemployed," "reemploy," or "reemployment" means the same as those terms are defined in Section
Utah Code Annotated § 49-11-504(2): (3); Chapter 11, Part 12, Postretirement Reemployment Restrictions Act
Utah Code Annotated § 49-11-504(2)(a): (3); Chapter 11, Part 12, Postretirement Reemployment Restrictions Act Except for the provisions of Subsection
Utah Code Annotated § 49-11-504(2)(b): This section does not apply to employment as an elected official.
Utah Code Annotated § 49-11-504(3): A person who is not a retiree under this title is not subject to any postretirement restrictions under this title.
Utah Code Annotated § 49-11-504(4): A retiree of an agency who is reemployed may not earn additional service credit, if the retiree is reemployed by:
Utah Code Annotated § 49-11-504(4)(a): a different agency; or
Utah Code Annotated § 49-11-504(4)(b): the same agency after six months from the retirement date.
Utah Code Annotated § 49-11-504(5): (9) A retiree of an agency who is reemployed on a full-time basis by the same agency within six months of the date of retirement is subject to the following:
Utah Code Annotated § 49-11-504(5)(a): the agency shall immediately notify the office;
Utah Code Annotated § 49-11-504(5)(b): the office shall cancel the retiree's allowance and reinstate the retiree to active member status;
Utah Code Annotated § 49-11-504(5)(c): the allowance cancellation and reinstatement to active member status is effective on the first day of the month following the date of reemployment;
Utah Code Annotated § 49-11-504(5)(d): the reinstated retiree may not retire again with a recalculated benefit for a two-year period from the date of cancellation of the original allowance, and if the retiree retires again within the two-year period, the original allowance shall be resumed; and
Utah Code Annotated § 49-11-504(5)(e): (9) a reinstated retiree retiring after the two-year period shall be credited with the service credit in the retiree's account at the time of the first retirement and from that time shall be treated as a member of a system, including the accrual of additional service credit, but subject to recalculation of the allowance under Subsection
Utah Code Annotated § 49-11-504(6): (6) A retiree of an agency who is reemployed by the same agency within six months of retirement on a less than full-time basis by the same agency is subject to the following:
Utah Code Annotated § 49-11-504(6)(a): the retiree may earn, without penalty, compensation from that position which is not in excess of the exempt earnings permitted by Social Security;
Utah Code Annotated § 49-11-504(6)(b): if a retiree receives compensation in a calendar year in excess of the Social Security limitation, 25% of the allowance shall be suspended for the remainder of the six-month period;
Utah Code Annotated § 49-11-504(6)(c): the effective date of a suspension and reinstatement of an allowance shall be set by the office; and
Utah Code Annotated § 49-11-504(6)(d): (6) any suspension of a retiree's allowance under this Subsection
Utah Code Annotated § 49-11-504(7): (6); (6); (6) For six months immediately following retirement, the retiree and participating employer who are subject to Subsection
Utah Code Annotated § 49-11-504(7)(a): maintain an accurate record of gross earnings in employment;
Utah Code Annotated § 49-11-504(7)(b): report the gross earnings at least monthly to the office;
Utah Code Annotated § 49-11-504(7)(c): (6) immediately notify the office in writing of any postretirement earnings under Subsection
Utah Code Annotated § 49-11-504(7)(d): (6) immediately notify the office in writing whether postretirement earnings equal or exceed the exempt earnings under Subsection
Utah Code Annotated § 49-11-504(8): 49-11-102; (8)(b); (8)(a)
Utah Code Annotated § 49-11-504(8)(a): 49-11-102; (8)(b) If a participating employer hires a retiree, the participating employer may not make a retirement related contribution in an amount that exceeds the normal cost rate as defined under Section
Utah Code Annotated § 49-11-504(8)(b): (8)(a) The contributions under Subsection
Utah Code Annotated § 49-11-504(8)(b)(i): defined contribution plan administered by the board; or
Utah Code Annotated § 49-11-504(8)(b)(ii): deferred compensation plan administered by the board.
Utah Code Annotated § 49-11-504(9): A retiree who has returned to work, accrued additional service credit, and again retires shall have the retiree's allowance recalculated using:
Utah Code Annotated § 49-11-504(9)(a): the formula in effect at the date of the retiree's original retirement for all service credit accrued prior to that date; and
Utah Code Annotated § 49-11-504(9)(b): the formula in effect at the date of the subsequent retirement for all service credit accrued between the first and subsequent retirement dates.
Utah Code Annotated § 49-11-504(10): The board may make rules to implement this section.


Utah Code Annotated § 49-11-601 Payment of employer contributions -- Penalties for failure to comply -- Adjustments to be made.
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Utah Code Annotated § 49-11-601(1): The employer contributions, fees, premium taxes, contribution adjustments, and other required payments shall be paid to the office by the participating employer as determined by the executive director.
Utah Code Annotated § 49-11-601(2): A participating employer that fails to withhold the amount of any member contributions, as soon as administratively possible, shall also pay the member contributions to the office out of its own funds.
Utah Code Annotated § 49-11-601(3): (6); (7); 49-11-604; 49-11-503 Except as limited by Subsections
Utah Code Annotated § 49-11-601(3)(a): delinquent contributions;
Utah Code Annotated § 49-11-601(3)(b): 49-11-503 interest on the delinquent contributions as calculated under Section
Utah Code Annotated § 49-11-601(3)(c): a penalty equal to the greater of:
Utah Code Annotated § 49-11-601(3)(c)(i): $250; or
Utah Code Annotated § 49-11-601(3)(c)(ii): 50% of the total contributions for the employees for the period of the reporting error.
Utah Code Annotated § 49-11-601(4): The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.
Utah Code Annotated § 49-11-601(5): Contributions made in error will be refunded to the participating employer or member that made the contributions.
Utah Code Annotated § 49-11-601(6): 49-12-202(2)(c); (d); 49-13-202(2)(c); (d); (e); (6)(a); (6)(a); (6)(a); 49-12-202; 49-13-202
Utah Code Annotated § 49-11-601(6)(a): 49-12-202(2)(c); (d); 49-13-202(2)(c); (d); (e) An employer described in Subsection
Utah Code Annotated § 49-11-601(6)(b): (6)(a); (6)(a); (6)(a); 49-12-202; 49-13-202 An employee who received retirement benefits under Subsection
Utah Code Annotated § 49-11-601(6)(b)(i): (6)(a) acknowledges the substantial substitute received by the employee under Subsection
Utah Code Annotated § 49-11-601(6)(b)(ii): (6)(a); 49-12-202; 49-13-202 irrevocably relinquishes service credit and retirement benefits that may have accrued to the employee under this title effective from the employee's date of employment with the employer described in Subsection
Utah Code Annotated § 49-11-601(6)(c): Nothing in this section shall be construed to diminish an employer's right to recover past retirement benefits other than Social Security, paid to an employee or retiree, in error or under mistaken belief that the employer was not a participating employer.
Utah Code Annotated § 49-11-601(7): (6)(a); (6)(b) If the employer files with the office an irrevocable written relinquishment of service credit signed by the member or retiree:
Utah Code Annotated § 49-11-601(7)(a): (6)(a) the office shall proportionally reduce any delinquent contributions, penalties, fees, or interest assessed against a participating employer in connection with a member or retiree described in Subsection
Utah Code Annotated § 49-11-601(7)(b): (6)(b) the system has no liability to the employee for benefits relinquished under Subsection


Utah Code Annotated § 49-11-602 Participating employer to maintain records -- Time limit -- Penalties for failure to comply.
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Utah Code Annotated § 49-11-602(1): 49-12-102 A participating employer shall:
Utah Code Annotated § 49-11-602(1)(a): maintain records necessary to calculate benefits under this title and other records necessary for proper administration of this title as required by the office; and
Utah Code Annotated § 49-11-602(1)(b): 49-12-102 maintain records that indicate whether an employee is receiving:
Utah Code Annotated § 49-11-602(1)(b)(i): 49-12-102 a benefit under state or federal law that, under Subsection
Utah Code Annotated § 49-11-602(1)(b)(ii): a benefit under a benefit package generally offered to similarly situated employees.
Utah Code Annotated § 49-11-602(2): 49-11-603 A participating employer shall maintain all records necessary to support the participating employer's reports and certifications required by Section
Utah Code Annotated § 49-11-602(3): A participating employer shall maintain the records required under Subsections (1) and (2) until the earliest of:
Utah Code Annotated § 49-11-602(3)(a): three years after the date of retirement of the employee from a system or plan;
Utah Code Annotated § 49-11-602(3)(b): three years after the date of death of the employee; or
Utah Code Annotated § 49-11-602(3)(c): 65 years from the date of employment with the participating employer.
Utah Code Annotated § 49-11-602(4): A participating employer shall be liable to the office for:
Utah Code Annotated § 49-11-602(4)(a): any liabilities and expenses, including administrative expenses and the cost of increased benefits to members, resulting from the participating employer's failure to maintain records under this section; and
Utah Code Annotated § 49-11-602(4)(b): a penalty equal to 1% of the participating employer's last month's contributions.
Utah Code Annotated § 49-11-602(5): The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.
Utah Code Annotated § 49-11-602(6): The office may estimate the length of service, compensation, or age of any member, if that information is not contained in the records.
Utah Code Annotated § 49-11-602(7): 
Utah Code Annotated § 49-11-602(7)(a): A participating employer shall enroll an employee, make reports, submit contributions, and provide other requested information electronically in a manner approved by the office.
Utah Code Annotated § 49-11-602(7)(b): A participating employer shall treat any information provided electronically or otherwise by the office as subject to the confidentiality provisions of this title.


Utah Code Annotated § 49-11-603 Participating employer to report and certify -- Time limit -- Penalties for failure to comply.
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Utah Code Annotated § 49-11-603(1): As soon as administratively possible, but in no event later than 30 days after the end of each pay period, a participating employer shall report and certify to the office:
Utah Code Annotated § 49-11-603(1)(a): the eligibility for service credit accrual of:
Utah Code Annotated § 49-11-603(1)(a)(i): each current employee;
Utah Code Annotated § 49-11-603(1)(a)(ii): each new employee as the new employee begins employment; and
Utah Code Annotated § 49-11-603(1)(a)(iii): any changes to eligibility for service credit accrual of each employee;
Utah Code Annotated § 49-11-603(1)(b): the compensation of each current employee eligible for service credit; and
Utah Code Annotated § 49-11-603(1)(c): other factors relating to the proper administration of this title as required by the executive director.
Utah Code Annotated § 49-11-603(2): (1)
Utah Code Annotated § 49-11-603(2)(a): (1) Each participating employer shall submit the reports required under Subsection
Utah Code Annotated § 49-11-603(2)(b): Each participating employer shall include in the reports a certification, for each employee, whether the employee is:
Utah Code Annotated § 49-11-603(2)(b)(i): an eligible employee who is accruing service credit;
Utah Code Annotated § 49-11-603(2)(b)(ii): an ineligible employee who may not accrue service credit;
Utah Code Annotated § 49-11-603(2)(b)(iii): a reemployed retiree; or
Utah Code Annotated § 49-11-603(2)(b)(iv): an employee who is eligible for employer contributions to a defined contribution plan administered under this title.
Utah Code Annotated § 49-11-603(3): A participating employer shall be liable to the office for:
Utah Code Annotated § 49-11-603(3)(a): any liabilities and expenses, including administrative expenses and the cost of increased benefits to employees, resulting from the participating employer's failure to correctly report and certify records under this section;
Utah Code Annotated § 49-11-603(3)(b): a penalty equal to the greater of:
Utah Code Annotated § 49-11-603(3)(b)(i): $250; or
Utah Code Annotated § 49-11-603(3)(b)(ii): 50% of the total contributions for the employees for the period of the reporting error; and
Utah Code Annotated § 49-11-603(3)(c): attorney fees.
Utah Code Annotated § 49-11-603(4): The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.
Utah Code Annotated § 49-11-603(5): The office may estimate the length of service, compensation, or age of any employee, if that information is not contained in the records.


Utah Code Annotated § 49-11-604 Office audits of participating employers -- Penalties for failure to comply.
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Utah Code Annotated § 49-11-604(1): 
Utah Code Annotated § 49-11-604(1)(a): The office may perform an on-site compliance audit of a participating employer to determine compliance with reporting, contribution, and certification requirements under this title.
Utah Code Annotated § 49-11-604(1)(b): The office or its independent auditor may perform an on-site compliance audit of a participating employer or request records to be provided by the participating employer, including records required to complete:
Utah Code Annotated § 49-11-604(1)(b)(i): audited financial statements;
Utah Code Annotated § 49-11-604(1)(b)(ii): schedules of employer allocations and pension reporting in accordance with Governmental Accounting Standards Board statements; and
Utah Code Annotated § 49-11-604(1)(b)(iii): service organizational controls reports.
Utah Code Annotated § 49-11-604(1)(c): The office may request records to be provided by the participating employer at the time of the audit.
Utah Code Annotated § 49-11-604(1)(d): Audits shall be conducted at the sole discretion of the office after reasonable notice to the participating employer of at least five working days.
Utah Code Annotated § 49-11-604(1)(e): The participating employer shall extract and provide records as requested by the office in an appropriate, organized, and usable format.
Utah Code Annotated § 49-11-604(1)(f): Failure of a participating employer to allow access, provide records, or comply in any way with an office audit shall result in the participating employer being liable to the office for:
Utah Code Annotated § 49-11-604(1)(f)(i): any liabilities and expenses, including administrative expenses and travel expenses, resulting from the participating employer's failure to comply with the audit; and
Utah Code Annotated § 49-11-604(1)(f)(ii): a penalty equal to 1% of the participating employer's last month's contributions.
Utah Code Annotated § 49-11-604(2): 49-11-601; 49-11-602; 49-11-603 If the audit reveals a participating employer's failure to make contributions as required under Section
Utah Code Annotated § 49-11-604(2)(a): any liability or expense, including an administrative expense or the cost of increased benefits to members, resulting from the participating employer's failure to fully comply with the participating employer's reporting, contribution, certification, or record keeping requirements under this title; and
Utah Code Annotated § 49-11-604(2)(b): a penalty, not to exceed 50% of the participating employer's total contributions for the time period of the error.
Utah Code Annotated § 49-11-604(3): 49-11-601; 49-11-602; 49-11-603 If the audit reveals that an incorrect benefit has been paid by the office to a member, participant, alternate payee, or beneficiary due to a participating employer's failure to comply with the requirements of Section
Utah Code Annotated § 49-11-604(3)(a): the actuarial cost of correcting the incorrect benefit; and
Utah Code Annotated § 49-11-604(3)(b): administrative expenses.
Utah Code Annotated § 49-11-604(4): The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.


Utah Code Annotated § 49-11-605 Notification and correction of violations.
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If a participating employer discovers that it has violated Section

Utah Code Annotated § 49-11-606 Full participation.
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Except as provided in Sections

Utah Code Annotated § 49-11-607 Determination of benefits -- Errors in records or calculations -- Correction of errors by the office.
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Utah Code Annotated § 49-11-607(1): (2); (3); (4) After the retirement date, which shall be set by a member in the member's application for retirement, no alteration, addition, or cancellation of a benefit may be made except as provided in Subsections
Utah Code Annotated § 49-11-607(2): 
Utah Code Annotated § 49-11-607(2)(a): Errors in the records or in the calculations of the office which result in an incorrect benefit to any member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the office if the correction results in a modification of the benefit amount of $5 or more.
Utah Code Annotated § 49-11-607(2)(b): Future payments shall be made to any member, retiree, participant, covered individual, alternate payee, or beneficiary to:
Utah Code Annotated § 49-11-607(2)(b)(i): pay the benefit to which the member or beneficiary was entitled; or
Utah Code Annotated § 49-11-607(2)(b)(ii): recover any overpayment.
Utah Code Annotated § 49-11-607(3): 49-11-503
Utah Code Annotated § 49-11-607(3)(a): Errors in the records or calculation of a participating employer which result in an incorrect benefit to a member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the participating employer.
Utah Code Annotated § 49-11-607(3)(b): 49-11-503 If insufficient employer contributions have been received by the office, the participating employer shall pay any delinquent employer contributions, plus interest under Section
Utah Code Annotated § 49-11-607(3)(c): If excess contributions have been received by the office, the contributions shall be refunded to the participating employer or member which paid the contributions.
Utah Code Annotated § 49-11-607(4): If a dispute exists between a participating employer and a member or the office and a member at the time of the member's retirement which will affect the member's benefit calculation, and notice of the dispute is given to the office prior to the calculation of a member's benefit, the benefit may be paid based on the member's retirement date and the records available and then recalculated upon settlement of the dispute.


Utah Code Annotated § 49-11-608 False statements or records -- Unlawfully cashing benefit checks -- Unlawfully obtaining or appropriating benefit payments.
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Utah Code Annotated § 49-11-608(1): 76-6-504 A person who knowingly makes any false statement, or who falsifies or permits to be falsified any record necessary for carrying out the intent of this title is in violation of Section
Utah Code Annotated § 49-11-608(2): 76-6-501 A person cashing a benefit check to which that person is not entitled is in violation of Section
Utah Code Annotated § 49-11-608(3): 76-6-407 A person who obtains a benefit payment, including a direct deposit or electronic benefit payment, to which that person is not entitled and who fails to take reasonable measures to return the benefit payment to the office is in violation of Section
Utah Code Annotated § 49-11-608(4): 76-6-407 A person who appropriates property or a benefit of another person, including a direct deposit or electronic benefit payment, by obtaining or exercising unauthorized control over the property or the benefit is in violation of Section


Utah Code Annotated § 49-11-609 Beneficiary designations -- Revocation of beneficiary designation -- Procedure -- Beneficiary not designated -- Payment to survivors in order established under the Uniform Probate Code -- Restrictions on payment -- Payment of deceased's expenses.
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Utah Code Annotated § 49-11-609(1): 49-12-404; 49-13-404; 49-22-307; 49-23-306 As used in this section, "member" includes a member, retiree, participant, covered individual, a spouse of a retiree participating in the insurance benefits created by Sections
Utah Code Annotated § 49-11-609(2): (2)(b); (c); (2)(b)(i); (2)(b); (2)(b)
Utah Code Annotated § 49-11-609(2)(a): (2)(b); (c) Except as provided under Subsection
Utah Code Annotated § 49-11-609(2)(b): (2)(b)(i)
Utah Code Annotated § 49-11-609(2)(b)(i): The divorce or annulment of a member's marriage shall revoke the member's former spouse as a beneficiary from any of the member's beneficiary designations.
Utah Code Annotated § 49-11-609(2)(b)(ii): (2)(b)(i) A revocation of a former spouse as a beneficiary in accordance with Subsection
Utah Code Annotated § 49-11-609(2)(c): (2)(b) A former spouse whose beneficiary designation is revoked solely under Subsection
Utah Code Annotated § 49-11-609(2)(c)(i): the member's remarriage to the former spouse; or
Utah Code Annotated § 49-11-609(2)(c)(ii): a nullification of the divorce or annulment.
Utah Code Annotated § 49-11-609(2)(d): (2)(b) A revocation under Subsection
Utah Code Annotated § 49-11-609(2)(e): The office is not liable for having made a payment of any benefits to a beneficiary designated in a beneficiary designation affected by a divorce, annulment, or remarriage before the office received written notice of the divorce, annulment, or remarriage.
Utah Code Annotated § 49-11-609(3): 
Utah Code Annotated § 49-11-609(3)(a): Except where an optional continuing benefit is chosen, or the law makes a specific benefit designation to a dependent spouse, a member may revoke a beneficiary designation at any time and may execute and file a different beneficiary designation with the office.
Utah Code Annotated § 49-11-609(3)(b): A beneficiary designation or change of beneficiary designation shall be completed on forms provided by the office.
Utah Code Annotated § 49-11-609(4): Title 75, Chapter 2, Intestate Succession and Wills; (4)(a)
Utah Code Annotated § 49-11-609(4)(a): Title 75, Chapter 2, Intestate Succession and Wills All benefits payable by the office may be paid or applied to the benefit of the decedent's heirs in the order of precedence established under
Utah Code Annotated § 49-11-609(4)(a)(i): no beneficiary is designated or if all designated beneficiaries have predeceased the member;
Utah Code Annotated § 49-11-609(4)(a)(ii): the location of the beneficiary or secondary beneficiaries cannot be ascertained by the office within 12 months of the date a reasonable attempt is made by the office to locate the beneficiaries; or
Utah Code Annotated § 49-11-609(4)(a)(iii): the beneficiary has not completed the forms necessary to pay the benefits within six months of the date that beneficiary forms are sent to the beneficiary's last-known address.
Utah Code Annotated § 49-11-609(4)(b): (4)(a)
Utah Code Annotated § 49-11-609(4)(b)(i): (4)(a) A payment may not be made to a person included in any of the groups referred to in Subsection
Utah Code Annotated § 49-11-609(4)(b)(ii): Payment to a person in any group may be based upon receipt of an affidavit in a form satisfactory to the office that:
Utah Code Annotated § 49-11-609(4)(b)(ii)(A): there are no living individuals in the group preceding it;
Utah Code Annotated § 49-11-609(4)(b)(ii)(B): the probate of the estate of the deceased has not been commenced; and
Utah Code Annotated § 49-11-609(4)(b)(ii)(C): more than 30 days have elapsed since the date of death of the decedent.
Utah Code Annotated § 49-11-609(5): Benefits paid under this section shall be:
Utah Code Annotated § 49-11-609(5)(a): a full satisfaction and discharge of all claims for benefits under this title; and
Utah Code Annotated § 49-11-609(5)(b): payable by reason of the death of the decedent.


Utah Code Annotated § 49-11-610 Benefits payable in name of beneficiary -- Delivery.
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Utah Code Annotated § 49-11-610(1): Title 75, Utah Uniform Probate Code
Utah Code Annotated § 49-11-610(1)(a): Title 75, Utah Uniform Probate Code Any benefits payable to a beneficiary shall be made in the name of and delivered to the beneficiary or the lawfully appointed guardian or conservator of the beneficiary, or delivered as otherwise ordered by a court of competent jurisdiction under
Utah Code Annotated § 49-11-610(1)(b): If the benefit involves a payment not to exceed an amount authorized by the Utah Uniform Probate Code to any one beneficiary, the office may, without the appointment of a guardian or conservator or the giving of a bond, pay the amount due to the beneficiary or to the persons assuming their support.
Utah Code Annotated § 49-11-610(1)(c): The payment shall be in either a lump sum or in monthly amounts.
Utah Code Annotated § 49-11-610(1)(d): The total of the payments made under this section shall fully discharge and release the office from any further claims.
Utah Code Annotated § 49-11-610(2): A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-11-610(3): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-11-610(3)(a): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-11-610(3)(b): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-11-611 Benefits and money in the fund exempt from taxation -- Exceptions.
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Utah Code Annotated § 49-11-611(1): (2) Except as provided under Subsection
Utah Code Annotated § 49-11-611(2): Title 59, Chapter 10, Individual Income Tax Act An allowance, a refund of member contributions, or other benefits that are subject to federal income tax, which is received by a member, retiree, alternate payee, participant, or beneficiary of any system or plan administered by the board and which has not been taxed is subject to


Utah Code Annotated § 49-11-612 Domestic relations order benefits -- Nonassignability of benefits or payments -- Exemption from legal process.
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Utah Code Annotated § 49-11-612(1): Part 8, Defined Contribution Plans; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; Chapter 14, Part 5, Death Benefit; Chapter 15, Part 5, Death Benefit; Chapter 16, Part 5, Death Benefit; Chapter 17, Part 5, Death Benefit; Chapter 18, Part 5, Death Benefit; Chapter 19, Part 5, Death Benefit; Chapter 12, Part 5, Death Benefit; Chapter 13, Part 5, Death Benefit; Chapter 22, Part 5, Death Benefit; Chapter 23, Part 5, Death Benefit As used in this section, "domestic relations order benefits" means:
Utah Code Annotated § 49-11-612(1)(a): an allowance;
Utah Code Annotated § 49-11-612(1)(b): Part 8, Defined Contribution Plans; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act a defined contribution account established under:
Utah Code Annotated § 49-11-612(1)(b)(i): Part 8, Defined Contribution Plans
Utah Code Annotated § 49-11-612(1)(b)(ii): Chapter 22, New Public Employees' Tier II Contributory Retirement Act
Utah Code Annotated § 49-11-612(1)(b)(iii): Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act
Utah Code Annotated § 49-11-612(1)(c): Chapter 14, Part 5, Death Benefit; Chapter 15, Part 5, Death Benefit; Chapter 16, Part 5, Death Benefit; Chapter 17, Part 5, Death Benefit; Chapter 18, Part 5, Death Benefit; Chapter 19, Part 5, Death Benefit a continuing monthly death benefit established under:
Utah Code Annotated § 49-11-612(1)(c)(i): Chapter 14, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(c)(ii): Chapter 15, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(c)(iii): Chapter 16, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(c)(iv): Chapter 17, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(c)(v): Chapter 18, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(c)(vi): Chapter 19, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(d): Chapter 12, Part 5, Death Benefit; Chapter 13, Part 5, Death Benefit; Chapter 22, Part 5, Death Benefit; Chapter 23, Part 5, Death Benefit a lump sum death benefit provided under:
Utah Code Annotated § 49-11-612(1)(d)(i): Chapter 12, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(d)(ii): Chapter 13, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(d)(iii): Chapter 22, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(d)(iv): Chapter 23, Part 5, Death Benefit
Utah Code Annotated § 49-11-612(1)(e): a refund of member contributions upon termination.
Utah Code Annotated § 49-11-612(2): (3); (4); (5) Except as provided in Subsections
Utah Code Annotated § 49-11-612(3): 
Utah Code Annotated § 49-11-612(3)(a): The office may, upon the request of the retiree, deduct from the retiree's allowance, insurance premiums or other dues payable on behalf of the retiree, but only to those entities that have received the deductions prior to February 1, 2002.
Utah Code Annotated § 49-11-612(3)(b): The office may, upon the request of a retiree of a public safety or firefighter system, deduct insurance premiums from the retiree's allowance or defined contribution plan administered by the board.
Utah Code Annotated § 49-11-612(4): (4)(d)(ii)
Utah Code Annotated § 49-11-612(4)(a): The office shall provide for the division of domestic relations order benefits with former spouses and family members under an order of a court of competent jurisdiction with respect to domestic relations matters on file with the office.
Utah Code Annotated § 49-11-612(4)(b): The court order shall specify the manner in which the domestic relations order benefits shall be partitioned, whether as a fixed amount or as a percentage of the benefit.
Utah Code Annotated § 49-11-612(4)(c): Domestic relations order benefits split under a domestic relations order are subject to the following:
Utah Code Annotated § 49-11-612(4)(c)(i): the amount to be paid or the period for which payments shall be made under the original domestic relations order may not be altered if the alteration affects the actuarial calculation of the allowance;
Utah Code Annotated § 49-11-612(4)(c)(ii): payments to an alternate payee shall begin at the time the member or beneficiary begins receiving payments; and
Utah Code Annotated § 49-11-612(4)(c)(iii): the alternate payee shall receive payments in the same form as allowances received by the member or beneficiary.
Utah Code Annotated § 49-11-612(4)(d): (4)(d)(ii)
Utah Code Annotated § 49-11-612(4)(d)(i): (4)(d)(ii) Except as provided under Subsection
Utah Code Annotated § 49-11-612(4)(d)(ii): A court order under this section received by the office after the member's date of death shall be considered valid if it is received in good order before benefits relating to the member's death are paid or settled.
Utah Code Annotated § 49-11-612(4)(e): A court order under this section may not require and may not be interpreted in any way to require the office to provide any type of benefit or any option not otherwise provided under this title.
Utah Code Annotated § 49-11-612(5): In accordance with federal law, the board may deduct the required amount from any benefit, payment, or other right accrued or accruing to any member or beneficiary of a system, plan, or program under this title to offset any amount that member or beneficiary owes to a system, plan, or program administered by the board.
Utah Code Annotated § 49-11-612(6): The board shall make rules to implement this section.


Utah Code Annotated § 49-11-613 Appeals procedure -- Right of appeal to hearing officer -- Board reconsideration -- Judicial review -- Docketing abstract of final administrative order.
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Utah Code Annotated § 49-11-613(1): 49-11-613.5; 49-11-613.5; 49-11-613.5
Utah Code Annotated § 49-11-613(1)(a): A member, retiree, participant, alternative payee, covered individual, employer, participating employer, and covered employer shall inform themselves of their benefits, rights, obligations, and employment rights under this title.
Utah Code Annotated § 49-11-613(1)(b): Subject to Subsection (8), any dispute regarding a benefit, right, obligation, or employment right under this title is subject to the procedures provided under this section.
Utah Code Annotated § 49-11-613(1)(c): 49-11-613.5
Utah Code Annotated § 49-11-613(1)(c)(i): A person who disputes a benefit, right, obligation, or employment right under this title shall request a ruling by the executive director who may delegate the decision to the deputy director.
Utah Code Annotated § 49-11-613(1)(c)(ii): 49-11-613.5 A request for a ruling to the executive director under this section shall constitute the initiation of an action for purposes of the limitations periods described in Section
Utah Code Annotated § 49-11-613(1)(d): 49-11-613.5 A person who is dissatisfied by a ruling under Subsection (1)(c) with respect to any benefit, right, obligation, or employment right under this title may request a review of that claim by a hearing officer within the time period described in Section
Utah Code Annotated § 49-11-613(1)(e): 49-11-613.5
Utah Code Annotated § 49-11-613(1)(e)(i): The executive director, on behalf of the board, may request that the hearing officer review a dispute regarding any benefit, right, obligation, or employment right under this title by filing a notice of board action and providing notice to all affected parties in accordance with rules adopted by the board.
Utah Code Annotated § 49-11-613(1)(e)(ii): 49-11-613.5 The filing of a notice of board action shall constitute the initiation of an action for purposes of the limitations periods described in Section
Utah Code Annotated § 49-11-613(2): The hearing officer shall:
Utah Code Annotated § 49-11-613(2)(a): be hired by the executive director after consultation with the board;
Utah Code Annotated § 49-11-613(2)(b): follow and enforce the procedures and requirements of:
Utah Code Annotated § 49-11-613(2)(b)(i): this title;
Utah Code Annotated § 49-11-613(2)(b)(ii): the rules adopted by the board in accordance with Subsection (10); and
Utah Code Annotated § 49-11-613(2)(b)(iii): Title 63G, Chapter 4, Administrative Procedures Act, except as specifically modified under this title or the rules adopted by the board in accordance with Subsection (10);
Utah Code Annotated § 49-11-613(2)(c): hear and determine all facts relevant to a decision, including facts pertaining to applications for benefits under any system, plan, or program under this title and all matters pertaining to the administration of the office; and
Utah Code Annotated § 49-11-613(2)(d): make conclusions of law in determining the person's rights under any system, plan, or program under this title and matters pertaining to the administration of the office.
Utah Code Annotated § 49-11-613(3): The board shall review and approve or deny all final orders and judgments of the hearing officer in accordance with rules adopted by the board in accordance with Subsection (10).
Utah Code Annotated § 49-11-613(4): The moving party in any proceeding brought under this section shall bear the burden of proof.
Utah Code Annotated § 49-11-613(5): A party may file an application for reconsideration by the board upon any of the following grounds:
Utah Code Annotated § 49-11-613(5)(a): that the board acted in excess of the board's powers;
Utah Code Annotated § 49-11-613(5)(b): that the order or the award was procured by fraud;
Utah Code Annotated § 49-11-613(5)(c): that the evidence does not justify the determination of the hearing officer; or
Utah Code Annotated § 49-11-613(5)(d): that the party has discovered new material evidence that could not, with reasonable diligence, have been discovered or procured prior to the hearing.
Utah Code Annotated § 49-11-613(6): The board shall affirm, reverse, or modify the final order or judgment of the hearing officer, or remand the application to the hearing officer for further consideration.
Utah Code Annotated § 49-11-613(7): A party aggrieved by the board's final decision under Subsection (6) may obtain judicial review by complying with the procedures and requirements of:
Utah Code Annotated § 49-11-613(7)(a): this title;
Utah Code Annotated § 49-11-613(7)(b): rules adopted by the board in accordance with Subsection (10); and
Utah Code Annotated § 49-11-613(7)(c): Title 63G, Chapter 4, Administrative Procedures Act, except as specifically modified under this title or the rules adopted by the board in accordance with Subsection (10).
Utah Code Annotated § 49-11-613(8): The program shall provide an appeals process for medical claims that complies with federal law.
Utah Code Annotated § 49-11-613(9): 
Utah Code Annotated § 49-11-613(9)(a): 
Utah Code Annotated § 49-11-613(9)(a)(i): Any interested party may file, in a district court of any county in the state, an abstract of a final administrative order approved by the board in accordance with this section.
Utah Code Annotated § 49-11-613(9)(a)(ii): Upon receiving the filing of an abstract, the clerk of the district court shall:
Utah Code Annotated § 49-11-613(9)(a)(ii)(A): docket the abstract; and
Utah Code Annotated § 49-11-613(9)(a)(ii)(B): note the date of the abstract's receipt on the abstract and in the docket.
Utah Code Annotated § 49-11-613(9)(b): 
Utah Code Annotated § 49-11-613(9)(b)(i): From the day on which an interested party files the abstract with a district court, the final administrative order approved by the board is a lien upon the real property of the obligor situated in that county.
Utah Code Annotated § 49-11-613(9)(b)(ii): Unless satisfied, the lien is for a period of eight years after the day on which the board approves the final administrative order.
Utah Code Annotated § 49-11-613(9)(c): The final administrative order approved by the board fixing the liability of the obligor has the same effect as any other money judgment entered by a district court.
Utah Code Annotated § 49-11-613(9)(d): 
Utah Code Annotated § 49-11-613(9)(d)(i): Except as provided in Subsection (9)(d)(ii), an attachment, a garnishment, or an execution on a judgment included in or accruing under a final administrative order approved by the board and filed and docketed in accordance with Subsection (9)(a) has the same manner and same effect as an attachment, a garnishment, or an execution on a judgment of a district court.
Utah Code Annotated § 49-11-613(9)(d)(ii): A writ of garnishment on earnings continues to operate, and to require the garnishee to withhold the nonexempt portion of earnings at each succeeding earnings disbursement interval, until the office or a court releases the writ of garnishment in writing.
Utah Code Annotated § 49-11-613(9)(e): The lien and enforcement remedies provided by this section are in addition to any other lien or remedy provided by law.
Utah Code Annotated § 49-11-613(9)(f): A party may bring an action upon a final administrative order approved by the board within eight years after the day on which the board approves the final administrative order.
Utah Code Annotated § 49-11-613(9)(g): A final administrative order may be renewed administratively by complying with the procedures and requirements provided in rule adopted by the board in accordance with Subsection (10).
Utah Code Annotated § 49-11-613(10): 
Utah Code Annotated § 49-11-613(10)(a): The board shall make rules to implement this section and to establish procedures and requirements for adjudicative proceedings.
Utah Code Annotated § 49-11-613(10)(b): The rules shall be substantially similar to or incorporate provisions of the Utah Rules of Civil Procedure, the Utah Rules of Evidence, and Title 63G, Chapter 4, Administrative Procedures Act.


Utah Code Annotated § 49-11-613.5 Limitation of actions -- Cause of action.
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Utah Code Annotated § 49-11-613.5(1): 49-11-613; (3); 49-11-613
Utah Code Annotated § 49-11-613.5(1)(a): 49-11-613; (3) Subject to the procedures provided in Section
Utah Code Annotated § 49-11-613.5(1)(b): 49-11-613 A person who is dissatisfied with an executive director's ruling under Section
Utah Code Annotated § 49-11-613.5(2): 
Utah Code Annotated § 49-11-613.5(2)(a): A cause of action accrues under this title and the limitation period in this section runs from the day on which the aggrieved party became aware, or through the exercise of reasonable diligence should have become aware, of the facts giving rise to the cause of action, including when:
Utah Code Annotated § 49-11-613.5(2)(a)(i): a benefit, right, or employment right is or should have been granted;
Utah Code Annotated § 49-11-613.5(2)(a)(ii): a payment is or should have been made; or
Utah Code Annotated § 49-11-613.5(2)(a)(iii): an obligation is or should have been performed.
Utah Code Annotated § 49-11-613.5(2)(b): If a claim involves a retirement service credit issue under this title:
Utah Code Annotated § 49-11-613.5(2)(b)(i): a cause of action specifically accrues at the time the requisite retirement contributions relating to that retirement service credit are paid or should have been paid to the office; and
Utah Code Annotated § 49-11-613.5(2)(b)(ii): the person is deemed to be on notice of the payment or nonpayment of those retirement contributions.
Utah Code Annotated § 49-11-613.5(3): If an aggrieved party fails to discover the facts giving rise to the cause of action due to misrepresentation, fraud, intentional nondisclosure, or other affirmative steps to conceal the cause of action, a limitation period prescribed in this section does not begin to run until the aggrieved party actually discovers the existence of the cause of action.
Utah Code Annotated § 49-11-613.5(4): The person claiming a benefit, right, obligation, or employment right arising under this title has the burden of bringing the action within the period prescribed in this section.
Utah Code Annotated § 49-11-613.5(5): Nothing in this section relieves a member, retiree, participant, alternative payee, covered individual, employer, participating employer, or covered employer of the obligations under this title.
Utah Code Annotated § 49-11-613.5(6): The office is not required to bring a claim on behalf of a member, retiree, participant, alternative payee, covered individual, employer, participating employer, or covered employer.
Utah Code Annotated § 49-11-613.5(7): Title 78B, Chapter 2, Statutes of Limitations
Utah Code Annotated § 49-11-613.5(7)(a): A limitation period provided in this section does not apply to actions for which a specific limit is otherwise specified in this title or by contract, including master policies or other insurance contracts.
Utah Code Annotated § 49-11-613.5(7)(b): Title 78B, Chapter 2, Statutes of Limitations For actions arising under this title, this section supersedes any applicable limitation period provided in


Utah Code Annotated § 49-11-614 Vesting on termination of system or plan.
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If any system or the Utah Governors' and Legislators' Retirement Plan is terminated, the accrued benefits of each member in the terminated system or plan shall immediately become vested and nonforfeitable.

Utah Code Annotated § 49-11-615 Election to grandfather -- Applicability of provisions.
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Utah Code Annotated § 49-11-615(1): Notwithstanding any other provision of this title, the allowance payable to any person who becomes a member of any system, administered by the board on or after January 1, 1990, may not exceed the limitation imposed by Section 415 of the Internal Revenue Code of 1986, as amended, which is incorporated by reference.
Utah Code Annotated § 49-11-615(2): This constitutes an election of the grandfather provision under Section 415(b)(10)(C) of the Internal Revenue Code.


Utah Code Annotated § 49-11-616 Benefits information.
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Utah Code Annotated § 49-11-616(1): The office shall provide written general information to each participating employer concerning benefits available under this title.
Utah Code Annotated § 49-11-616(2): (1); (1); (2)(a)
Utah Code Annotated § 49-11-616(2)(a): (1) A participating employer shall provide the information under Subsection
Utah Code Annotated § 49-11-616(2)(a)(i): immediately upon termination of service, leave of absence,  commencement of long-term disability benefits, or  retirement; and
Utah Code Annotated § 49-11-616(2)(a)(ii): in person or, if the employee is unavailable to receive the information in person, by mailing the information to the employee's last known address.
Utah Code Annotated § 49-11-616(2)(b): (1); (2)(a)
Utah Code Annotated § 49-11-616(2)(b)(i): (1); (2)(a) Each participating employer shall maintain the records necessary to demonstrate that the employer has provided the information outlined in Subsection
Utah Code Annotated § 49-11-616(2)(b)(ii): The records shall be made available to the office upon request.
Utah Code Annotated § 49-11-616(3): (1); (2)(a)(ii); (3)
Utah Code Annotated § 49-11-616(3)(a): The office shall provide each participating employer with a form to be signed by each employee to verify that the employee has been given in person the information required by this section.
Utah Code Annotated § 49-11-616(3)(b): (1); (2)(a)(ii); (3) If an employer provides information under Subsection
Utah Code Annotated § 49-11-616(3)(b)(i): indicate on the form that the information was mailed to the employee and the address to which the information was mailed;
Utah Code Annotated § 49-11-616(3)(b)(ii): (3) maintain the records necessary to demonstrate that the employer complied with the requirements under this Subsection
Utah Code Annotated § 49-11-616(3)(b)(iii): make the records available to the office upon request.


Utah Code Annotated § 49-11-617 Original documents.
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Utah Code Annotated § 49-11-617(1): At the reasonable discretion of the office, any document relating to this title may be treated as an original, whether created by photocopy, facsimile, e-mail, electronic transmission, imaging, or other technology.
Utah Code Annotated § 49-11-617(2): The office may communicate with participating employers, members, beneficiaries, and others through electronic means as determined appropriate by the office.


Utah Code Annotated § 49-11-618 Members and beneficiaries subject to chapter -- Furnishing of information -- Confidentiality of information.
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Utah Code Annotated § 49-11-618(1): 
Utah Code Annotated § 49-11-618(1)(a): Every member, retiree, participant, covered individual, alternate payee, and beneficiary is subject to this chapter, rules made by the board or office, board actions, resolutions, policies, and procedures adopted under this title.
Utah Code Annotated § 49-11-618(1)(b): Each member, retiree, participant, covered individual, alternate payee, and beneficiary shall furnish to the office any information required to carry out the purposes of this title.
Utah Code Annotated § 49-11-618(2): 
Utah Code Annotated § 49-11-618(2)(a): All data in the possession of the office is confidential, and may not be divulged by the office except as permitted by board action.
Utah Code Annotated § 49-11-618(2)(b): All data in the possession of the office or divulged pursuant to board action shall be used for the sole purpose of carrying into effect the provisions of this title.


Utah Code Annotated § 49-11-619 Permanent relinquishment of benefit -- Procedure.
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Utah Code Annotated § 49-11-619(1): 
Utah Code Annotated § 49-11-619(1)(a): Except for defined contribution plans authorized by this title, a member, retiree, or beneficiary may permanently relinquish a benefit under this title by signing an irrevocable written relinquishment.
Utah Code Annotated § 49-11-619(1)(b): If the retiree has designated a beneficiary which is still living, the written relinquishment must be signed by both the retiree and the beneficiary.
Utah Code Annotated § 49-11-619(2): (1) The value of the benefit permanently relinquished under Subsection
Utah Code Annotated § 49-11-619(3): Title 75, Chapter 2, Intestate Succession and Wills A designated beneficiary may disclaim beneficiary status and the benefit shall then be payable first to any alternate designated beneficiary, then dispersed under
Utah Code Annotated § 49-11-619(4): The office is not required to recognize or accept any written relinquishment that jeopardizes the tax qualified status of the systems, plans, or programs or otherwise violates federal law.


Utah Code Annotated § 49-11-620 Closing the retirement account -- Status of retirees and beneficiaries.
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Utah Code Annotated § 49-11-620(1): The monthly benefit payable for the month a retiree, beneficiary, or alternate payee dies shall be a full monthly benefit and shall be payable to the estate of the deceased.
Utah Code Annotated § 49-11-620(2): If more than one year has elapsed since the death of a retiree whose designated beneficiary is deceased and whose account payable to the beneficiary amounts to $100 or less, the account shall be closed and further payment may not be made.


Utah Code Annotated § 49-11-621 Change in employer -- Eligibility for retirement.
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Utah Code Annotated § 49-11-621(1): If a participating employer is dissolved, consolidated, merged, or is structurally changed in any way, but similar services are provided by the same members after the change, the members may not be considered terminated for purposes of eligibility for retirement until the members actually terminate and are otherwise eligible for retirement.
Utah Code Annotated § 49-11-621(2): The board may adopt rules to implement this section.


Utah Code Annotated § 49-11-622 Subsidiaries or other companies owned by independent corporations -- Participation -- Withdrawal.
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Utah Code Annotated § 49-11-622(1): 63E-1-102; (2); (1)(a) Notwithstanding any other provision of this title, an independent corporation, as defined in Section
Utah Code Annotated § 49-11-622(1)(a): (2) the independent corporation shall determine a date that is no later than January 1, 2007, on which the independent corporation shall make an election under Subsection
Utah Code Annotated § 49-11-622(1)(b): (1)(a) an employee hired by the independent corporation and transferred to a subsidiary, or other company on or after the date set under Subsection
Utah Code Annotated § 49-11-622(1)(c): the independent corporation shall pay to the office any actuarial or administrative cost, determined by the office, to have arisen out of the transfer of the employees from the independent corporation.
Utah Code Annotated § 49-11-622(2): (1); (1)(a); (1)(a) The independent corporation described under Subsection
Utah Code Annotated § 49-11-622(2)(a): (1)(a) continue its participation for all current employees covered by a system or plan and transferred to a subsidiary, or other company, as of the date set under Subsection
Utah Code Annotated § 49-11-622(2)(b): (1)(a) withdraw from participation in all systems or plans for all employees covered by a system or plan and transferred to the subsidiary, or other company, as of the date set under Subsection
Utah Code Annotated § 49-11-622(3): (2)(a) If an independent corporation elects to continue participation under Subsection


Utah Code Annotated § 49-11-623 Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.
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Utah Code Annotated § 49-11-623(1): 17-50-318; 53B-2-101 As used in this section, "withdrawing entity" means an entity that:
Utah Code Annotated § 49-11-623(1)(a): participates in a system or plan under this title prior to July 1, 2014;
Utah Code Annotated § 49-11-623(1)(b): 17-50-318 provides mental health and substance abuse services for a county under Section
Utah Code Annotated § 49-11-623(1)(c): after beginning participation with a system or plan under this title, has modified its federal tax status to a nonprofit organization that qualifies under Section 501(c)(3) of the Internal Revenue Code; and
Utah Code Annotated § 49-11-623(1)(d): 53B-2-101 is not a state institution of higher education as described in Section
Utah Code Annotated § 49-11-623(2): (3); (6) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of its employees with that system or plan as follows:
Utah Code Annotated § 49-11-623(2)(a): (3) the withdrawing entity shall determine a date that is no later than January 1, 2017, on which the withdrawing entity shall make an election under Subsection
Utah Code Annotated § 49-11-623(2)(b): (6) subject to the provisions of Subsection
Utah Code Annotated § 49-11-623(3): (2); (2)(a); (2)(a); (2)(a) The withdrawing entity described under Subsection
Utah Code Annotated § 49-11-623(3)(a): (2)(a); (2)(a)
Utah Code Annotated § 49-11-623(3)(a)(i): (2)(a) continue its participation for all current employees of the withdrawing entity, who are covered by a system or plan as of the date set under Subsection
Utah Code Annotated § 49-11-623(3)(a)(ii): (2)(a) withdraw from participation in all systems or plans for all persons initially entering employment with the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-623(3)(b): (2)(a) withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-623(4): (3); (2)(a); (3); (2)(a)
Utah Code Annotated § 49-11-623(4)(a): (3); (2)(a) An election provided under Subsection
Utah Code Annotated § 49-11-623(4)(a)(i): (2)(a) is a one-time election made no later than the date specified under Subsection
Utah Code Annotated § 49-11-623(4)(a)(ii): shall be documented by a resolution adopted by the governing body of the withdrawing entity;
Utah Code Annotated § 49-11-623(4)(a)(iii): is irrevocable; and
Utah Code Annotated § 49-11-623(4)(a)(iv): applies to the withdrawing entity as the employer and to all employees of the withdrawing entity.
Utah Code Annotated § 49-11-623(4)(b): (3); (2)(a) Notwithstanding an election made under Subsection
Utah Code Annotated § 49-11-623(5): (3) If a withdrawing entity elects to continue participation under Subsection
Utah Code Annotated § 49-11-623(6): (2)(b); (2)(b) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on:
Utah Code Annotated § 49-11-623(6)(a): (2)(b) the costs described under Subsection
Utah Code Annotated § 49-11-623(6)(b): (2)(b) arrangements for the payment of the costs described under Subsection
Utah Code Annotated § 49-11-623(7): The board shall make rules to implement this section.


Utah Code Annotated § 49-11-624 Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.
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Utah Code Annotated § 49-11-624(1): As used in this section, "withdrawing entity" means the mutual corporation that is the successor to the quasi-public corporation created under
Utah Code Annotated § 49-11-624(2): (3); (6) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of its employees with that system or plan as follows:
Utah Code Annotated § 49-11-624(2)(a): (3) the withdrawing entity shall determine a date that is no later than January 1, 2018, on which the withdrawing entity shall make an election under Subsection
Utah Code Annotated § 49-11-624(2)(b): (6) subject to Subsection
Utah Code Annotated § 49-11-624(3): (2); (2)(a); (2)(a); (2)(a) The withdrawing entity described under Subsection
Utah Code Annotated § 49-11-624(3)(a): (2)(a); (2)(a)
Utah Code Annotated § 49-11-624(3)(a)(i): (2)(a) continue its participation for all current employees of the withdrawing entity, who are covered by a system or plan as of the date set under Subsection
Utah Code Annotated § 49-11-624(3)(a)(ii): (2)(a) withdraw from participation in all systems or plans for all persons initially entering employment with the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-624(3)(b): (2)(a) withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-624(4): (3); (2)(a); (3); (2)(a)
Utah Code Annotated § 49-11-624(4)(a): (3); (2)(a) An election provided under Subsection
Utah Code Annotated § 49-11-624(4)(a)(i): (2)(a) is a one-time election made no later than the date specified under Subsection
Utah Code Annotated § 49-11-624(4)(a)(ii): shall be documented by a resolution adopted by the governing body of the withdrawing entity;
Utah Code Annotated § 49-11-624(4)(a)(iii): is irrevocable; and
Utah Code Annotated § 49-11-624(4)(a)(iv): applies to the withdrawing entity as the employer and to all employees of the withdrawing entity.
Utah Code Annotated § 49-11-624(4)(b): (3); (2)(a) Notwithstanding an election made under Subsection
Utah Code Annotated § 49-11-624(5): (3) If a withdrawing entity elects to continue participation under Subsection
Utah Code Annotated § 49-11-624(6): (2)(b); (2)(b) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on:
Utah Code Annotated § 49-11-624(6)(a): (2)(b) the costs described under Subsection
Utah Code Annotated § 49-11-624(6)(b): (2)(b) arrangements for the payment of the costs described under Subsection
Utah Code Annotated § 49-11-624(7): The board shall make rules to implement this section.


Utah Code Annotated § 49-11-625 Withdrawing independent entity -- Participation election date -- Withdrawal costs -- Rulemaking.
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Utah Code Annotated § 49-11-625(1): 63E-1-102(4)(b) As used in this section, "withdrawing entity" means an entity that:
Utah Code Annotated § 49-11-625(1)(a): participates in a system or plan under this title before January 1, 2021;
Utah Code Annotated § 49-11-625(1)(b): 63E-1-102(4)(b) is an independent entity listed under Subsection
Utah Code Annotated § 49-11-625(1)(c): after beginning participation with a system or plan under this title, has restructured the entity's business operations and employment of employees under contract through a regional, multi-state partnership.
Utah Code Annotated § 49-11-625(2): (3)(a) A withdrawing entity may elect to withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set in accordance with Subsection
Utah Code Annotated § 49-11-625(3): (2); (6) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of the withdrawing entity's employees with the system or plan as follows:
Utah Code Annotated § 49-11-625(3)(a): (2) the withdrawing entity shall determine a date that is before July 1, 2022, on which the withdrawing entity shall make an election under Subsection
Utah Code Annotated § 49-11-625(3)(b): (6) subject to Subsection
Utah Code Annotated § 49-11-625(4): (2); (3)(a); (5); (2); (3)(a); (2)
Utah Code Annotated § 49-11-625(4)(a): (2); (3)(a); (5) An election made under Subsection
Utah Code Annotated § 49-11-625(4)(a)(i): (3)(a) shall be made on or before the date specified under Subsection
Utah Code Annotated § 49-11-625(4)(a)(ii): shall be documented by a resolution adopted by the governing body of the withdrawing entity;
Utah Code Annotated § 49-11-625(4)(a)(iii): (5) remains in effect unless and until the withdrawing entity again becomes a participating entity with the office in accordance with Subsection
Utah Code Annotated § 49-11-625(4)(a)(iv): applies to a withdrawing entity as the employer and to all employees of the withdrawing entity.
Utah Code Annotated § 49-11-625(4)(b): (2); (3)(a) Notwithstanding an election made under Subsection
Utah Code Annotated § 49-11-625(4)(c): (2) Notwithstanding any other provision of this title, a withdrawing entity that makes an election under Subsection
Utah Code Annotated § 49-11-625(5): After the withdrawal and subject to the laws and rules governing participating employer admission, the withdrawing entity may elect, by resolution of the withdrawing entity's governing body, to resume participation with the office and apply for admission as a participating employer in a system or plan under this title.
Utah Code Annotated § 49-11-625(6): (3)(b); (3)(b) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on:
Utah Code Annotated § 49-11-625(6)(a): (3)(b) the costs described in Subsection
Utah Code Annotated § 49-11-625(6)(b): (3)(b) arrangements for the payment of the costs described in Subsection
Utah Code Annotated § 49-11-625(7): The board shall make rules to implement this section.


Utah Code Annotated § 49-11-626 Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.
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Utah Code Annotated § 49-11-626(1): 31A-4-113 As used in this section, "withdrawing entity" means an entity that:
Utah Code Annotated § 49-11-626(1)(a): participates in a system or plan under this title before January 1, 2023; and
Utah Code Annotated § 49-11-626(1)(b): 31A-4-113
Utah Code Annotated § 49-11-626(1)(b)(i): is a public employees' association;
Utah Code Annotated § 49-11-626(1)(b)(ii): 31A-4-113 is an insurer that is subject to the disclosure requirements of Section
Utah Code Annotated § 49-11-626(1)(b)(iii): after beginning participation with a system or plan under this title, has modified the entity's federal tax status to a nonprofit organization that qualified under Section 501(c)(3) of the Internal Revenue Code.
Utah Code Annotated § 49-11-626(2): (3); (2)(c); (6) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of the withdrawing entity's employees with that system or plan as follows:
Utah Code Annotated § 49-11-626(2)(a): (3) the withdrawing entity shall determine a date that is no later than July 1, 2025, on which the withdrawing entity shall make an election and complete withdrawal under Subsection
Utah Code Annotated § 49-11-626(2)(b): (2)(c) the withdrawing entity shall provide to the office notice of the withdrawing entity's intent to enter into an agreement described in Subsection
Utah Code Annotated § 49-11-626(2)(c): the withdrawing entity and the office may enter into an intent to withdraw agreement to document a good faith arrangement to complete a withdrawal under this section; and
Utah Code Annotated § 49-11-626(2)(d): (6) subject to Subsection
Utah Code Annotated § 49-11-626(3): (2)(a); (2)(a); (2)(a) The withdrawing entity may elect to:
Utah Code Annotated § 49-11-626(3)(a): (2)(a); (2)(a)
Utah Code Annotated § 49-11-626(3)(a)(i): (2)(a) continue the withdrawing entity's participation for all current employees of the withdrawing entity, who are covered by a system or plan on the date set under Subsection
Utah Code Annotated § 49-11-626(3)(a)(ii): (2)(a) withdraw from participation in all systems and plans for all persons initially entering employment with the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-626(3)(b): (2)(a) withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set under Subsection
Utah Code Annotated § 49-11-626(4): (3); (2)(a); (5); (3); (2)(a); (3)
Utah Code Annotated § 49-11-626(4)(a): (3); (2)(a); (5) An election made under Subsection
Utah Code Annotated § 49-11-626(4)(a)(i): (2)(a) shall be made on or before the date specified under Subsection
Utah Code Annotated § 49-11-626(4)(a)(ii): shall be documented by a resolution adopted by the governing body of the withdrawing entity;
Utah Code Annotated § 49-11-626(4)(a)(iii): (5) remains in effect unless and until the withdrawing entity again becomes a participating employer with the office in accordance with Subsection
Utah Code Annotated § 49-11-626(4)(a)(iv): applies to the withdrawing entity as the employer and to all employees of the withdrawing entity.
Utah Code Annotated § 49-11-626(4)(b): (3); (2)(a) Notwithstanding an election made under Subsection
Utah Code Annotated § 49-11-626(4)(c): (3) Notwithstanding any other provision of this title, a withdrawing entity that makes an election under Subsection
Utah Code Annotated § 49-11-626(5): After the withdrawal and subject to the laws and rules governing participating employer admission, the withdrawing entity may elect, by resolution of the withdrawing entity's governing body, to resume participation with the office and apply for admission as a participating employer in a system or plan under this title.
Utah Code Annotated § 49-11-626(6): (2)(d); (2)(d) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on:
Utah Code Annotated § 49-11-626(6)(a): (2)(d) the costs described under Subsection
Utah Code Annotated § 49-11-626(6)(b): (2)(d) arrangements for the payment of the costs described under Subsection


Utah Code Annotated § 49-11-701 Allowance increase to offset tax liability -- Administration.
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Utah Code Annotated § 49-11-701(1): Title 59, Chapter 10, Individual Income Tax Act This section applies to members of any system administered by the board under this title, whose retirement allowance remained exempt from the tax imposed under
Utah Code Annotated § 49-11-701(2): (1); (2)(a); (2)(b) Any member who meets the conditions established under Subsection
Utah Code Annotated § 49-11-701(2)(a): the administrator shall calculate the member's retirement allowance pursuant to the formula governing the system from which the member retired;
Utah Code Annotated § 49-11-701(2)(b): (2)(a) the administrator shall then increase the allowance calculated under Subsection
Utah Code Annotated § 49-11-701(2)(c): (2)(b) the adjusted retirement allowance under Subsection
Utah Code Annotated § 49-11-701(3): (2); Title 59, Chapter 10, Individual Income Tax Act; (1); (2)
Utah Code Annotated § 49-11-701(3)(a): (2); Title 59, Chapter 10, Individual Income Tax Act For all members who retire or are receiving retirement allowances in calendar year 1989, the administrator shall apply the 3% adjustment under Subsection
Utah Code Annotated § 49-11-701(3)(b): (1); (2) For all members who retire after December 31, 1989, and who meet the requirements of Subsection
Utah Code Annotated § 49-11-701(4): Title 59, Chapter 1, General Taxation Policies; Chapter 10, Individual Income Tax Act; 49-11-611 Any penalty or interest for underpayment of taxes under
Utah Code Annotated § 49-11-701(5): Title 59, Chapter 10, Part 4, Withholding of Tax The administrator shall comply with
Utah Code Annotated § 49-11-701(6): 
Utah Code Annotated § 49-11-701(6)(a): The retirement board shall annually certify the contribution rate necessary for each system to comply with this section and may adopt rules to administer this section.
Utah Code Annotated § 49-11-701(6)(b): This contribution rate shall be reported separately from the total contribution rate necessary to fund the systems on an actuarially sound basis and may not be used in comparative studies of public employee benefits.


Utah Code Annotated § 49-11-801 Defined contribution plans authorized -- Subject to federal and state laws -- Rules to implement this provision -- Costs of administration -- Limitations on eligibility -- Protection of tax status.
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Utah Code Annotated § 49-11-801(1): 49-22-303(2)(a); 49-22-401(3)(a); 49-23-302(2)(a); 49-23-401(3)(a)
Utah Code Annotated § 49-11-801(1)(a): The board shall establish and administer defined contribution plans established under the Internal Revenue Code.
Utah Code Annotated § 49-11-801(1)(b): Voluntary deferrals and nonelective contributions shall be permitted according to the provisions of these plans as established by the board.
Utah Code Annotated § 49-11-801(1)(c): 49-22-303(2)(a); 49-22-401(3)(a); 49-23-302(2)(a); 49-23-401(3)(a) Except as provided in Subsections
Utah Code Annotated § 49-11-801(2): 49-22-303(3); 49-22-401(4); 49-23-302(3); 49-23-401(4)
Utah Code Annotated § 49-11-801(2)(a): Voluntary deferrals and nonelective contributions shall be posted to the participant's account.
Utah Code Annotated § 49-11-801(2)(b): 49-22-303(3); 49-22-401(4); 49-23-302(3); 49-23-401(4) Except as provided in Subsections
Utah Code Annotated § 49-11-801(3): 
Utah Code Annotated § 49-11-801(3)(a): The board may make rules and create plan documents to implement and administer this section.
Utah Code Annotated § 49-11-801(3)(b): The board may adopt rules under which a participant may put money into a defined contribution plan as permitted by federal law.
Utah Code Annotated § 49-11-801(3)(c): The office may reject any payments if the office determines the tax status of the systems, plans, or programs would be jeopardized by allowing the payment.
Utah Code Annotated § 49-11-801(3)(d): Costs of administration shall be paid as established by the board.
Utah Code Annotated § 49-11-801(4): Voluntary deferrals and nonelective contributions may be invested separately or in conjunction with the Utah State Retirement Investment Fund.
Utah Code Annotated § 49-11-801(5): The board or office may take actions necessary to protect the tax qualified status of the systems, plans, and programs under its control, including the movement of individuals from defined contribution plans to defined benefit systems or the creation of excess benefit plans authorized by federal law.
Utah Code Annotated § 49-11-801(6): The office may, at its sole discretion, correct errors made in the administration of its defined contribution plans.


Utah Code Annotated § 49-11-802 Permanent relinquishment of defined contribution benefit -- Procedure.
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A participant or designated beneficiary under a defined contribution plan may permanently relinquish the benefit by signing an irrevocable written relinquishment.

Utah Code Annotated § 49-11-901.5 Premium tax revenues -- Distribution.
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Utah Code Annotated § 49-11-901.5(1): Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301; Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301; (1)
Utah Code Annotated § 49-11-901.5(1)(a): Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301; Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301 In accordance with this section there shall be paid to the office:
Utah Code Annotated § 49-11-901.5(1)(a)(i): Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301 50% of the annual tax levied, assessed, and collected under
Utah Code Annotated § 49-11-901.5(1)(a)(ii): Title 59, Chapter 9, Taxation of Admitted Insurers; 31A-1-301 10% of all money assessed and collected under
Utah Code Annotated § 49-11-901.5(1)(b): (1) Payments to the fund shall be made annually until the service liability under this part is liquidated, after which the tax revenue provided in this Subsection
Utah Code Annotated § 49-11-901.5(2): (1); 49-23-601; 49-16-104; 49-16-301; 49-11-902 The office shall distribute the premium tax revenue paid under Subsection
Utah Code Annotated § 49-11-901.5(2)(a): 49-23-601 an amount determined by the office to fully fund the long-term disability program provided for firefighters under Section
Utah Code Annotated § 49-11-901.5(2)(b): 49-16-104; 49-16-301 an amount determined by the office to the Firefighters' Retirement Trust Fund created under Section
Utah Code Annotated § 49-11-901.5(2)(c): 49-11-902 any remaining amount in accordance with Section


Utah Code Annotated § 49-11-902 Premium tax revenues -- Formula -- Deposits.
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Utah Code Annotated § 49-11-902(1): 49-11-901.5(1); 49-11-901.5(2)(a); (b); 49-14-104; 49-15-104 If the premium tax revenue received by the office under Subsection
Utah Code Annotated § 49-11-902(1)(a): 49-14-104 Public Safety Contributory Trust Fund created under Section
Utah Code Annotated § 49-11-902(1)(b): 49-15-104 Public Safety Noncontributory Retirement Trust Fund created under Section
Utah Code Annotated § 49-11-902(2): 49-14-403; 49-15-403 The money deposited under this section shall be used to fund an increase for retirees in the public safety retirement systems from a 2.5% maximum annual cost-of-living adjustment to a 4% maximum annual cost-of-living adjustment under Sections
Utah Code Annotated § 49-11-902(3): As required to implement this section, the office shall make the calculations and deposits for the equitable apportionment of money between:
Utah Code Annotated § 49-11-902(3)(a): Division A1 and B1; and
Utah Code Annotated § 49-11-902(3)(b): the contributory and noncontributory trust funds.


Utah Code Annotated § 49-11-903 State appropriation funding offset -- Proportionate share determination and reporting.
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Utah Code Annotated § 49-11-903(1): 49-11-901.5(1); 49-11-901.5(2)(a); (b) As used in this section:
Utah Code Annotated § 49-11-903(1)(a): "Baseline period" means calendar years 2013, 2014, and 2015.
Utah Code Annotated § 49-11-903(1)(b): 49-11-901.5(1); 49-11-901.5(2)(a); (b) "Premium tax receipts" means the money received by the office under Subsection
Utah Code Annotated § 49-11-903(1)(c): "State appropriation" means the ongoing state appropriation from the General Fund to the Firefighters Retirement Fund that offsets the gross expense of the Firefighters' Retirement System.
Utah Code Annotated § 49-11-903(2): (2)(a)(iii) The office shall make a determination for the Firefighters' Retirement System, as recommended by the actuary and adopted by the executive director, as follows:
Utah Code Annotated § 49-11-903(2)(a): determine for the baseline period:
Utah Code Annotated § 49-11-903(2)(a)(i): the average annual dollar amount of premium tax receipts;
Utah Code Annotated § 49-11-903(2)(a)(ii): the average annual dollar amount of total employer contributions; and
Utah Code Annotated § 49-11-903(2)(a)(iii): the proportionate share of total dollar employer contributions funded by premium tax receipts for the baseline period, which is calculated as the average annual dollar amount of premium tax receipts divided by the average annual dollar amount of total employer contributions;
Utah Code Annotated § 49-11-903(2)(b): determine for each calendar year, beginning after calendar year 2020, the proportionate share of total dollar employer contributions funded by the state appropriation, which is calculated as the dollar amount of the state appropriation divided by the total dollar employer contributions; and
Utah Code Annotated § 49-11-903(2)(c): (2)(a)(iii) if the proportionate share for the year exceeds the proportionate share for the baseline period under Subsection
Utah Code Annotated § 49-11-903(3): (2)(c); 49-11-203(1)(h)
Utah Code Annotated § 49-11-903(3)(a): (2)(c); 49-11-203(1)(h) If the determination under Subsection
Utah Code Annotated § 49-11-903(3)(b): If the Legislature reduces the state appropriation, the board's subsequent certified contribution rates for the Firefighters' Retirement System shall include any additional member or employer contributions required to maintain the system on a financially and actuarially sound basis due to the reduced funding offset dollars.
Utah Code Annotated § 49-11-903(4): As required to implement this section, the office may make the determinations using actuarial assumptions and methods adopted by the board.


Utah Code Annotated § 49-11-1001 Partial lump-sum payment option.
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Utah Code Annotated § 49-11-1001(1): (5) Except as provided in Subsection
Utah Code Annotated § 49-11-1001(2): (1) The member's allowance shall be reduced to reflect the actuarial value of the lump-sum received under Subsection
Utah Code Annotated § 49-11-1001(3): A member who has received a lump-sum payment under this section is not eligible for another lump-sum payment under this section.
Utah Code Annotated § 49-11-1001(4): The board may make rules to implement this section.
Utah Code Annotated § 49-11-1001(5): Chapter 22, New Public Employees' Tier II Contributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act A member or participant of a system or plan under


Utah Code Annotated § 49-11-1101 Public financial information disclosure on website -- Exclusions.
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Utah Code Annotated § 49-11-1101(1): The office shall provide the following financial information for the public on its website:
Utah Code Annotated § 49-11-1101(1)(a): administrative expense transactions from its general ledger accounting system; and
Utah Code Annotated § 49-11-1101(1)(b): employee compensation information by individual employee at least annually.
Utah Code Annotated § 49-11-1101(2): For purposes of this part, the office is not required to provide other information for public access on its website, if the disclosure of the information would conflict with the fiduciary obligations of the board, including:
Utah Code Annotated § 49-11-1101(2)(a): revenue transactions; and
Utah Code Annotated § 49-11-1101(2)(b): member and participant information.


Utah Code Annotated § 49-11-1102 Public notice of administrative board meetings -- Posting on Utah Public Notice Website.
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Utah Code Annotated § 49-11-1102(1): 63A-16-601 The office shall provide advance public notice of meetings and agendas on the Utah Public Notice Website established in Section
Utah Code Annotated § 49-11-1102(2): The office may post other public materials, as directed by the board, on the Utah Public Notice Website.


Utah Code Annotated § 49-11-1103 Public information requests.
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The office shall establish, in policy, time limits to respond to public information requests.

Utah Code Annotated § 49-11-1201 Title.
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This part is known as the "Postretirement Reemployment Restrictions Act."

Utah Code Annotated § 49-11-1202 Definitions.
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As used in this part:Utah Code Annotated § 49-11-1202(1): (1)(a)
Utah Code Annotated § 49-11-1202(1)(a): "Affiliated emergency services worker" means a person who:
Utah Code Annotated § 49-11-1202(1)(a)(i): is employed by a participating employer;
Utah Code Annotated § 49-11-1202(1)(a)(ii): performs emergency services for another participating employer that is a different agency;
Utah Code Annotated § 49-11-1202(1)(a)(iii): is trained in techniques and skills required for the emergency service;
Utah Code Annotated § 49-11-1202(1)(a)(iv): continues to receive regular training required for the service;
Utah Code Annotated § 49-11-1202(1)(a)(v): is on the rolls as a trained affiliated emergency services worker of the participating employer; and
Utah Code Annotated § 49-11-1202(1)(a)(vi): provides ongoing service for a participating employer, which service may include service as a volunteer firefighter, reserve law enforcement officer, search and rescue worker, emergency medical technician, ambulance worker, park ranger, or public utilities worker.
Utah Code Annotated § 49-11-1202(1)(b): (1)(a) "Affiliated emergency services worker" does not include a person who performs work or service but does not meet the requirements of Subsection
Utah Code Annotated § 49-11-1202(2): 49-11-102 "Amortization rate" means the amortization rate, as defined in Section
Utah Code Annotated § 49-11-1202(3): "Part-time appointed or elected board member" means an individual who:
Utah Code Annotated § 49-11-1202(3)(a): serves in a position:
Utah Code Annotated § 49-11-1202(3)(a)(i): as a member of a board, commission, council, committee, panel, or other body of a participating employer; and
Utah Code Annotated § 49-11-1202(3)(a)(ii): that is designated in the participating employer's governing statute, charter, creation document, or similar document;
Utah Code Annotated § 49-11-1202(3)(b): is appointed or elected to the position for a definite and fixed term of office by official and duly recorded action of the participating employer;
Utah Code Annotated § 49-11-1202(3)(c): except for the service in the position, does not perform other work or service for compensation for the participating employer, whether as an employee or under a contract; and
Utah Code Annotated § 49-11-1202(3)(d): retires from a participating employer that is different than the participating employer with the position in which the person serves.
Utah Code Annotated § 49-11-1202(4): 
Utah Code Annotated § 49-11-1202(4)(a): "Reemployed," "reemploy," or "reemployment" means work or service performed for a participating employer after retirement, in exchange for compensation.
Utah Code Annotated § 49-11-1202(4)(b): Reemployment includes work or service performed on a contract for a participating employer if the retiree is:
Utah Code Annotated § 49-11-1202(4)(b)(i): listed as the contractor; or
Utah Code Annotated § 49-11-1202(4)(b)(ii): an owner, partner, or principal of the contractor.
Utah Code Annotated § 49-11-1202(5): (5)(b)(i)(A); 49-11-621; Title 49, Chapter 11, Part 13, Phased Retirement "Retiree":
Utah Code Annotated § 49-11-1202(5)(a): means a person who:
Utah Code Annotated § 49-11-1202(5)(a)(i): retired from a participating employer; and
Utah Code Annotated § 49-11-1202(5)(a)(ii): begins reemployment on or after July 1, 2010, with a participating employer; and
Utah Code Annotated § 49-11-1202(5)(b): (5)(b)(i)(A); 49-11-621; Title 49, Chapter 11, Part 13, Phased Retirement does not include a person:
Utah Code Annotated § 49-11-1202(5)(b)(i): (5)(b)(i)(A); 49-11-621
Utah Code Annotated § 49-11-1202(5)(b)(i)(A): who was reemployed by a participating employer before July 1, 2010; and
Utah Code Annotated § 49-11-1202(5)(b)(i)(B): (5)(b)(i)(A); 49-11-621 whose participating employer that reemployed the person under Subsection
Utah Code Annotated § 49-11-1202(5)(b)(ii): Title 49, Chapter 11, Part 13, Phased Retirement who is working under a phased retirement agreement in accordance with


Utah Code Annotated § 49-11-1202 Definitions.
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As used in this part:Utah Code Annotated § 49-11-1202(1): 
Utah Code Annotated § 49-11-1202(1)(a): "Affiliated emergency services worker" means an individual who:
Utah Code Annotated § 49-11-1202(1)(a)(i): is employed by a participating employer;
Utah Code Annotated § 49-11-1202(1)(a)(ii): performs emergency services for another participating employer that is a different agency;
Utah Code Annotated § 49-11-1202(1)(a)(iii): is trained in techniques and skills required for the emergency service;
Utah Code Annotated § 49-11-1202(1)(a)(iv): continues to receive regular training required for the service;
Utah Code Annotated § 49-11-1202(1)(a)(v): is on the rolls as a trained affiliated emergency services worker of the participating employer; and
Utah Code Annotated § 49-11-1202(1)(a)(vi): provides ongoing service for a participating employer, which service may include service as a volunteer firefighter, reserve law enforcement officer, search and rescue worker, emergency medical technician, ambulance worker, park ranger, or public utilities worker.
Utah Code Annotated § 49-11-1202(1)(b): "Affiliated emergency services worker" does not include an individual who performs work or service but does not meet the requirements of Subsection (1)(a).
Utah Code Annotated § 49-11-1202(2): 49-11-102 "Amortization rate" means the amortization rate, as defined in Section
Utah Code Annotated § 49-11-1202(3): "Bona fide termination of employment" means:
Utah Code Annotated § 49-11-1202(3)(a): permanent separation from employment or a fee-for-service relationship with any participating employer; and
Utah Code Annotated § 49-11-1202(3)(b): separation from employment without a prearrangement that anticipates postretirement reemployment or a postretirement fee-for-service relationship with a participating employer.
Utah Code Annotated § 49-11-1202(4): 49-11-102 "Normal cost rate" means the normal cost rate, as defined in Section
Utah Code Annotated § 49-11-1202(5): "Part-time appointed or elected board member" means an individual who:
Utah Code Annotated § 49-11-1202(5)(a): serves in a position:
Utah Code Annotated § 49-11-1202(5)(a)(i): as a member of a board, commission, council, committee, panel, or other body of a participating employer; and
Utah Code Annotated § 49-11-1202(5)(a)(ii): that is designated in the participating employer's governing statute, charter, creation document, or similar document;
Utah Code Annotated § 49-11-1202(5)(b): is appointed or elected to the position for a definite and fixed term of office by official and duly recorded action of the participating employer;
Utah Code Annotated § 49-11-1202(5)(c): except for the service in the position, does not perform other work or service for compensation for the participating employer, whether as an employee or under a contract; and
Utah Code Annotated § 49-11-1202(5)(d): retires from a participating employer that is different than the participating employer with the position in which the person serves.
Utah Code Annotated § 49-11-1202(6): "Public employee retiree" means a retiree who retires under:
Utah Code Annotated § 49-11-1202(6)(a): Chapter 12, Public Employees' Contributory Retirement Act;
Utah Code Annotated § 49-11-1202(6)(b): Chapter 13, Public Employees' Noncontributory Retirement Act; or
Utah Code Annotated § 49-11-1202(6)(c): Chapter 22, Part 3, Tier II Hybrid Retirement System.
Utah Code Annotated § 49-11-1202(7): "Public safety or firefighter retiree" means a retiree who retires under:
Utah Code Annotated § 49-11-1202(7)(a): Chapter 14, Public Safety Contributory Retirement Act;
Utah Code Annotated § 49-11-1202(7)(b): Chapter 15, Public Safety Noncontributory Retirement Act;
Utah Code Annotated § 49-11-1202(7)(c): Chapter 16, Firefighters' Retirement Act; or
Utah Code Annotated § 49-11-1202(7)(d): Chapter 23, Part 3, Tier II Hybrid Retirement System.
Utah Code Annotated § 49-11-1202(8): 
Utah Code Annotated § 49-11-1202(8)(a): "Reemployed," "reemploy," or "reemployment" means work or service performed for a participating employer after retirement, in exchange for compensation.
Utah Code Annotated § 49-11-1202(8)(b): "Reemployed," "reemploy," or "reemployment" includes work or service performed on a contract for a participating employer if the retiree is:
Utah Code Annotated § 49-11-1202(8)(b)(i): listed as the contractor; or
Utah Code Annotated § 49-11-1202(8)(b)(ii): an owner, partner, or principal of the contractor.
Utah Code Annotated § 49-11-1202(9): 49-11-621
Utah Code Annotated § 49-11-1202(9)(a): "Retiree"means an individual who:
Utah Code Annotated § 49-11-1202(9)(a)(i): retired from a participating employer; and
Utah Code Annotated § 49-11-1202(9)(a)(ii): begins reemployment on or after July 1, 2010, with a participating employer.
Utah Code Annotated § 49-11-1202(9)(b): 49-11-621 "Retiree" does not include an individual:
Utah Code Annotated § 49-11-1202(9)(b)(i): 49-11-621
Utah Code Annotated § 49-11-1202(9)(b)(i)(A): who was reemployed by a participating employer before July 1, 2010; and
Utah Code Annotated § 49-11-1202(9)(b)(i)(B): 49-11-621 whose participating employer that reemployed the individual under Subsection (9)(b)(i)(A) was dissolved, consolidated, merged, or structurally changed in accordance with Section
Utah Code Annotated § 49-11-1202(9)(b)(ii): who is working under a phased retirement agreement in accordance with Chapter 11, Part 13, Phased Retirement.


Utah Code Annotated § 49-11-1203 Applicability.
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Utah Code Annotated § 49-11-1203(1): 
Utah Code Annotated § 49-11-1203(1)(a): This part does not apply to employment as an elected official if the elected official's position is not full time as certified by the participating employer.
Utah Code Annotated § 49-11-1203(1)(b): The provisions of this part apply to an elected official whose elected position is full time as certified by the participating employer.
Utah Code Annotated § 49-11-1203(2): (2); 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107
Utah Code Annotated § 49-11-1203(2)(a): This part does not apply to employment as a part-time appointed board member who does not receive any remuneration, stipend, or other benefit for the part-time appointed board member's service.
Utah Code Annotated § 49-11-1203(2)(b): (2); 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 For purposes of this Subsection
Utah Code Annotated § 49-11-1203(2)(b)(i): 63A-3-106 Section
Utah Code Annotated § 49-11-1203(2)(b)(ii): 63A-3-107 Section
Utah Code Annotated § 49-11-1203(2)(b)(iii): 63A-3-106; 63A-3-107 rules made by the Division of Finance according to Sections
Utah Code Annotated § 49-11-1203(3): This part does not apply to a person who is reemployed as an active senior judge or an active senior justice court judge as described by Utah State Court Rules, appointed to hear cases by the Utah Supreme Court in accordance with Article VIII, Section 4, Utah Constitution.
Utah Code Annotated § 49-11-1203(4): An exemption under this section from the provisions of this part is available only for a member who, at the time of retirement, is at least:
Utah Code Annotated § 49-11-1203(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter retirement system; or
Utah Code Annotated § 49-11-1203(4)(b): 55 years old.


Utah Code Annotated § 49-11-1204 General restrictions -- Election following one-year separation -- Amortization rate.
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Utah Code Annotated § 49-11-1204(1): A retiree may not for the same period of reemployment:
Utah Code Annotated § 49-11-1204(1)(a): 
Utah Code Annotated § 49-11-1204(1)(a)(i): earn additional service credit; or
Utah Code Annotated § 49-11-1204(1)(a)(ii): receive any retirement related contribution from a participating employer; and
Utah Code Annotated § 49-11-1204(1)(b): receive a retirement allowance.
Utah Code Annotated § 49-11-1204(2): 49-11-1205; (2)(a); (4)(a); (5)
Utah Code Annotated § 49-11-1204(2)(a): 49-11-1205 Except as provided under Section
Utah Code Annotated § 49-11-1204(2)(b): (2)(a); (4)(a); (5) If the office cancels the retiree's retirement allowance under Subsection
Utah Code Annotated § 49-11-1204(3): (2)(a); (4)(a); (5) If a reemployed retiree, in accordance with Subsection
Utah Code Annotated § 49-11-1204(3)(a): (4)(a); (5) cancel the retiree's retirement allowance and instead earn additional service credit in the reemployed position and receive an allowance in accordance with Subsections
Utah Code Annotated § 49-11-1204(3)(b): continue to receive the retiree's retirement allowance, forfeit earning additional service credit, and forfeit any retirement-related contribution from the participating employer that reemployed the retiree.
Utah Code Annotated § 49-11-1204(4): (4)(c); 49-11-1205(1)
Utah Code Annotated § 49-11-1204(4)(a): If a retiree's retirement allowance is cancelled and the retiree is eligible for retirement coverage in a reemployed position, the office shall reinstate the retiree to active member status on the first day of the month following the date of the employee's eligible reemployment.
Utah Code Annotated § 49-11-1204(4)(b): (4)(c) Except as provided under Subsection
Utah Code Annotated § 49-11-1204(4)(c): 49-11-1205(1) A participating employer that reemploys a retiree in accordance with Subsection
Utah Code Annotated § 49-11-1204(5): (4)(a); (1); (4)(a)
Utah Code Annotated § 49-11-1204(5)(a): (4)(a) For a retiree reinstated to active member status under Subsection
Utah Code Annotated § 49-11-1204(5)(a)(i): may not recalculate a retirement benefit for the retiree; and
Utah Code Annotated § 49-11-1204(5)(a)(ii): shall resume the allowance that was being paid to the retiree at the time of the cancellation.
Utah Code Annotated § 49-11-1204(5)(b): (1); (4)(a) Subject to Subsection
Utah Code Annotated § 49-11-1204(5)(b)(i): resume the allowance that was being paid at the time of cancellation; and
Utah Code Annotated § 49-11-1204(5)(b)(ii): calculate an additional allowance for the retiree based on the formula in effect at the date of the subsequent retirement for all service credit accrued between the first and subsequent retirement dates.


Utah Code Annotated § 49-11-1204 General restrictions -- Election following one-year separation -- Amortization rate.
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Utah Code Annotated § 49-11-1204(1): A retiree may not for the same period of reemployment:
Utah Code Annotated § 49-11-1204(1)(a): 
Utah Code Annotated § 49-11-1204(1)(a)(i): earn additional service credit; or
Utah Code Annotated § 49-11-1204(1)(a)(ii): receive any retirement related contribution from a participating employer; and
Utah Code Annotated § 49-11-1204(1)(b): receive a retirement allowance.
Utah Code Annotated § 49-11-1204(2): 49-11-1205
Utah Code Annotated § 49-11-1204(2)(a): 49-11-1205 Except as provided under Section
Utah Code Annotated § 49-11-1204(2)(b): If the office cancels the retiree's retirement allowance under Subsection (2)(a), the retiree may be eligible to earn additional service credit in the reemployed position and receive an allowance in accordance with Subsections (4)(a) and (5) and other provisions of this title.
Utah Code Annotated § 49-11-1204(3): If a reemployed retiree, in accordance with Subsection (2)(a), is exempt from having the allowance cancelled, including for completing the one-year separation from employment with a participating employer, the retiree may elect to:
Utah Code Annotated § 49-11-1204(3)(a): cancel the retiree's retirement allowance and instead earn additional service credit in the reemployed position and receive an allowance in accordance with Subsections (4)(a) and (5) and other provisions of this title; or
Utah Code Annotated § 49-11-1204(3)(b): continue to receive the retiree's retirement allowance, not earn additional service credit, and not receive any retirement-related contribution from the participating employer that reemployed the retiree.
Utah Code Annotated § 49-11-1204(4): 49-11-1205
Utah Code Annotated § 49-11-1204(4)(a): If a retiree's retirement allowance is cancelled and the retiree is eligible for retirement coverage in a reemployed position, the office shall reinstate the retiree to active member status on the first day of the month following the date of the employee's eligible reemployment.
Utah Code Annotated § 49-11-1204(4)(b): Except as provided under Subsection (4)(c), if the retiree is not otherwise eligible for retirement coverage in the reemployed position, the participating employer that reemploys the retiree shall contribute the amortization rate to the office on behalf of the retiree.
Utah Code Annotated § 49-11-1204(4)(c): 49-11-1205 A participating employer that reemploys a retiree in accordance with Subsection
Utah Code Annotated § 49-11-1204(5): 
Utah Code Annotated § 49-11-1204(5)(a): For a retiree reinstated to active member status under Subsection (4)(a) who retires within two years from the date of reemployment, the office:
Utah Code Annotated § 49-11-1204(5)(a)(i): may not recalculate a retirement benefit for the retiree; and
Utah Code Annotated § 49-11-1204(5)(a)(ii): shall resume the allowance that was being paid to the retiree at the time of the cancellation.
Utah Code Annotated § 49-11-1204(5)(b): Subject to Subsection (1), for a retiree who is reinstated to active membership under Subsection (4)(a) and retires two or more years after the date of reinstatement to active membership, the office shall:
Utah Code Annotated § 49-11-1204(5)(b)(i): resume the allowance that was being paid at the time of cancellation; and
Utah Code Annotated § 49-11-1204(5)(b)(ii): calculate an additional allowance for the retiree based on the formula in effect at the date of the subsequent retirement for all service credit accrued between the first and subsequent retirement dates.


Utah Code Annotated § 49-11-1205 Postretirement reemployment restriction exceptions.
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Utah Code Annotated § 49-11-1205(1): (1)(a)(i); Title 34A, Chapter 2, Workers' Compensation Act; Title 34A, Chapter 3, Utah Occupational Disease Act; 78A-11-102; (1)(a)(iii)
Utah Code Annotated § 49-11-1205(1)(a): (1)(a)(i); Title 34A, Chapter 2, Workers' Compensation Act; Title 34A, Chapter 3, Utah Occupational Disease Act; 78A-11-102 The office may not cancel the retirement allowance of a retiree who is reemployed with a participating employer within one year of the retiree's retirement date if:
Utah Code Annotated § 49-11-1205(1)(a)(i): the retiree is not reemployed by a participating employer for a period of at least 60 days from the retiree's retirement date;
Utah Code Annotated § 49-11-1205(1)(a)(ii): (1)(a)(i); Title 34A, Chapter 2, Workers' Compensation Act; Title 34A, Chapter 3, Utah Occupational Disease Act upon reemployment after the break in service under Subsection
Utah Code Annotated § 49-11-1205(1)(a)(ii)(A): retirement service credit or retirement-related contributions;
Utah Code Annotated § 49-11-1205(1)(a)(ii)(B): medical benefits;
Utah Code Annotated § 49-11-1205(1)(a)(ii)(C): dental benefits;
Utah Code Annotated § 49-11-1205(1)(a)(ii)(D): Title 34A, Chapter 2, Workers' Compensation Act; Title 34A, Chapter 3, Utah Occupational Disease Act other insurance benefits except for workers' compensation as provided under
Utah Code Annotated § 49-11-1205(1)(a)(ii)(E): paid time off, including sick, annual, or other type of leave; and
Utah Code Annotated § 49-11-1205(1)(a)(iii): 78A-11-102
Utah Code Annotated § 49-11-1205(1)(a)(iii)(A): the retiree does not earn in any calendar year of reemployment an amount in excess of the lesser of $15,000 or one-half of the retiree's final average salary upon which the retiree's retirement allowance is based; or
Utah Code Annotated § 49-11-1205(1)(a)(iii)(B): 78A-11-102 the retiree is reemployed as a judge as defined under Section
Utah Code Annotated § 49-11-1205(1)(b): (1)(a)(iii) The board shall adjust the amounts under Subsection
Utah Code Annotated § 49-11-1205(2): 49-11-1204; 49-14-102; 49-15-102; 49-23-102; (2)(a)(i); Chapter 21, Public Employees' Long-Term Disability Act; Chapter 21, Public Employees' Long-Term Disability Act A retiree shall be considered as having completed the one-year separation from employment with a participating employer required under Section
Utah Code Annotated § 49-11-1205(2)(a): 49-14-102; 49-15-102; 49-23-102; (2)(a)(i); Chapter 21, Public Employees' Long-Term Disability Act; Chapter 21, Public Employees' Long-Term Disability Act before retiring:
Utah Code Annotated § 49-11-1205(2)(a)(i): 49-14-102; 49-15-102; 49-23-102 was employed with a participating employer as a public safety service employee as defined in Section
Utah Code Annotated § 49-11-1205(2)(a)(ii): (2)(a)(i); Chapter 21, Public Employees' Long-Term Disability Act during the employment under Subsection
Utah Code Annotated § 49-11-1205(2)(a)(iii): Chapter 21, Public Employees' Long-Term Disability Act had less than 30 years of service credit but had sufficient service credit to retire, with an unreduced allowance making the public safety service employee ineligible for long-term disability payments under
Utah Code Annotated § 49-11-1205(2)(a)(iv): does not receive any long-term disability benefits from any participating employer; and
Utah Code Annotated § 49-11-1205(2)(a)(v): is at least 50 years old; and
Utah Code Annotated § 49-11-1205(2)(b): is reemployed by a different participating employer.
Utah Code Annotated § 49-11-1205(3): (3)(a)(i); (ii); (3)(b); (3)
Utah Code Annotated § 49-11-1205(3)(a): The office may not cancel the retirement allowance of a retiree who is employed as an affiliated emergency services worker within one year of the retiree's retirement date if the affiliated emergency services worker does not receive any compensation, except for:
Utah Code Annotated § 49-11-1205(3)(a)(i): a nominal fee, stipend, discount, tax credit, voucher, or other fixed sum of money or cash equivalent payment not tied to productivity and paid periodically for services;
Utah Code Annotated § 49-11-1205(3)(a)(ii): a length-of-service award;
Utah Code Annotated § 49-11-1205(3)(a)(iii): insurance policy premiums paid by the participating employer in the event of death of an affiliated emergency services worker or a line-of-duty accidental death or disability; or
Utah Code Annotated § 49-11-1205(3)(a)(iv): reimbursement of expenses incurred in the performance of duties.
Utah Code Annotated § 49-11-1205(3)(b): (3)(a)(i); (ii) For purposes of Subsections
Utah Code Annotated § 49-11-1205(3)(c): (3)(b) The board shall adjust the amount under Subsection
Utah Code Annotated § 49-11-1205(3)(d): (3) A retiree is eligible for an exemption from the requirement to cease service without cancellation of a retirement allowance under this Subsection
Utah Code Annotated § 49-11-1205(3)(d)(i): 50 years old, if the retiree is retiring from a public safety system or a firefighter system; or
Utah Code Annotated § 49-11-1205(3)(d)(ii): 55 years old.
Utah Code Annotated § 49-11-1205(4): (4); (4)(b)(i); 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107; (4)(b)(i)
Utah Code Annotated § 49-11-1205(4)(a): (4) The office may not cancel the retirement allowance of a retiree employed as a part-time appointed or elected board member within one year after the retiree's retirement date if the part-time appointed or elected board member does not receive any compensation exceeding the amount described in this Subsection
Utah Code Annotated § 49-11-1205(4)(b): A retiree who is a part-time appointed or elected board member for one or more boards, commissions, councils, committees, panels, or other bodies of participating employers:
Utah Code Annotated § 49-11-1205(4)(b)(i): may receive an aggregate amount of compensation, remuneration, a stipend, or other benefit for service on a single or multiple boards, commissions, councils, committees, panels, or other bodies of no more than $5,000 per year; and
Utah Code Annotated § 49-11-1205(4)(b)(ii): may not receive an employer paid retirement service credit or retirement-related contribution.
Utah Code Annotated § 49-11-1205(4)(c): (4)(b)(i); 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 For purposes of Subsection
Utah Code Annotated § 49-11-1205(4)(c)(i): a part-time appointed or elected board member's compensation includes:
Utah Code Annotated § 49-11-1205(4)(c)(i)(A): an amount paid for the part-time appointed or elected board member's coverage in a group insurance plan provided by the participating employer; and
Utah Code Annotated § 49-11-1205(4)(c)(i)(B): the part-time appointed or elected board member's receipt of any other benefit provided by the participating employer; and
Utah Code Annotated § 49-11-1205(4)(c)(ii): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 the part-time appointed or elected board member's compensation does not include:
Utah Code Annotated § 49-11-1205(4)(c)(ii)(A): an amount the participating employer pays for employer-matching employment taxes, if the participating employer treats the part-time appointed or elected board member as an employee for federal tax purposes; or
Utah Code Annotated § 49-11-1205(4)(c)(ii)(B): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 an amount that the part-time appointed or elected board member receives for per diem and travel expenses for up to 12 approved meetings or activities of the government board per year, if the per diem and travel expenses do not exceed the amounts established by the Division of Finance under Sections
Utah Code Annotated § 49-11-1205(4)(d): (4)(b)(i) The board shall adjust the amount under Subsection
Utah Code Annotated § 49-11-1205(5): (1); (4); 49-11-1204; (1)(a)(iii); (3)(b); (4)(b)
Utah Code Annotated § 49-11-1205(5)(a): (1); (4); 49-11-1204 If a retiree is reemployed under the provisions of Subsection
Utah Code Annotated § 49-11-1205(5)(b): (1)(a)(iii); (3)(b); (4)(b) The office shall cancel the retirement allowance of a retiree for the remainder of the calendar year if the reemployment with a participating employer exceeds the limitation under Subsection


Utah Code Annotated § 49-11-1205 Postretirement reemployment restriction exceptions.
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Utah Code Annotated § 49-11-1205(1): 78A-11-102
Utah Code Annotated § 49-11-1205(1)(a): 78A-11-102 The office may not cancel the retirement allowance of a retiree who is reemployed with a participating employer within one year of the retiree's retirement date if:
Utah Code Annotated § 49-11-1205(1)(a)(i): the retiree is not reemployed by a participating employer for a period of at least 60 days from the retiree's retirement date;
Utah Code Annotated § 49-11-1205(1)(a)(ii): the retiree has a bona fide termination of employment on the retiree's retirement date;
Utah Code Annotated § 49-11-1205(1)(a)(iii): upon reemployment after the break in service under Subsection (1)(a)(i), the retiree does not receive any employer paid benefits, including:
Utah Code Annotated § 49-11-1205(1)(a)(iii)(A): retirement service credit or retirement-related contributions;
Utah Code Annotated § 49-11-1205(1)(a)(iii)(B): medical benefits;
Utah Code Annotated § 49-11-1205(1)(a)(iii)(C): dental benefits;
Utah Code Annotated § 49-11-1205(1)(a)(iii)(D): other insurance benefits except for workers' compensation as provided under Title 34A, Chapter 2, Workers' Compensation Act, Title 34A, Chapter 3, Utah Occupational Disease Act, and withholdings required by federal or state law for social security, Medicare, and unemployment insurance; or
Utah Code Annotated § 49-11-1205(1)(a)(iii)(E): paid time off, including sick, annual, or other type of leave; and
Utah Code Annotated § 49-11-1205(1)(a)(iv): 78A-11-102
Utah Code Annotated § 49-11-1205(1)(a)(iv)(A): the retiree does not earn in any calendar year of reemployment an amount in excess of the lesser of $15,000 or one-half of the retiree's final average salary upon which the retiree's retirement allowance is based; or
Utah Code Annotated § 49-11-1205(1)(a)(iv)(B): 78A-11-102 the retiree is reemployed as a judge as defined under Section
Utah Code Annotated § 49-11-1205(1)(b): The board shall adjust the amounts under Subsection (1)(a)(iv) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-11-1205(2): 49-11-1204; 49-14-102; 49-15-102; 49-23-102 A retiree shall be considered as having completed the one-year separation from employment with a participating employer described in Section
Utah Code Annotated § 49-11-1205(2)(a): 49-14-102; 49-15-102; 49-23-102 before retiring:
Utah Code Annotated § 49-11-1205(2)(a)(i): 49-14-102; 49-15-102; 49-23-102 was employed with a participating employer as a public safety service employee as defined in Section
Utah Code Annotated § 49-11-1205(2)(a)(ii): during the employment under Subsection (2)(a)(i), suffered a physical injury resulting from external force or violence while performing the duties of the employment, for which injury the retiree would have been approved for total disability in accordance with the provisions under Chapter 21, Public Employees' Long-Term Disability Act, if years of service are not considered;
Utah Code Annotated § 49-11-1205(2)(a)(iii): had less than 30 years of service credit but had sufficient service credit to retire, with an unreduced allowance making the public safety service employee ineligible for long-term disability payments under Chapter 21, Public Employees' Long-Term Disability Act, or a substantially similar long-term disability program;
Utah Code Annotated § 49-11-1205(2)(a)(iv): does not receive any long-term disability benefits from any participating employer; and
Utah Code Annotated § 49-11-1205(2)(a)(v): is at least 50 years old; and
Utah Code Annotated § 49-11-1205(2)(b): is reemployed by a different participating employer.
Utah Code Annotated § 49-11-1205(3): 
Utah Code Annotated § 49-11-1205(3)(a): The office may not cancel the retirement allowance of a retiree who is employed as an affiliated emergency services worker within one year of the retiree's retirement date if the affiliated emergency services worker does not receive any compensation, except for:
Utah Code Annotated § 49-11-1205(3)(a)(i): a nominal fee, stipend, discount, tax credit, voucher, or other fixed sum of money or cash equivalent payment not tied to productivity and paid periodically for services;
Utah Code Annotated § 49-11-1205(3)(a)(ii): a length-of-service award;
Utah Code Annotated § 49-11-1205(3)(a)(iii): insurance policy premiums paid by the participating employer in the event of death of an affiliated emergency services worker or a line-of-duty accidental death or disability; or
Utah Code Annotated § 49-11-1205(3)(a)(iv): reimbursement of expenses incurred in the performance of duties.
Utah Code Annotated § 49-11-1205(3)(b): For purposes of Subsections (3)(a)(i) and (ii), the total amount of any discounts, tax credits, vouchers, and payments to an affiliated emergency services worker may not exceed $500 per month.
Utah Code Annotated § 49-11-1205(3)(c): The board shall adjust the amount under Subsection (3)(b) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-11-1205(3)(d): A retiree is eligible for an exemption from the requirement to cease service without cancellation of a retirement allowance under this Subsection (3) only if the retiree, at the time of retirement, is at least:
Utah Code Annotated § 49-11-1205(3)(d)(i): 50 years old, if the retiree is retiring from a public safety system or a firefighter system; or
Utah Code Annotated § 49-11-1205(3)(d)(ii): 55 years old.
Utah Code Annotated § 49-11-1205(4): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107
Utah Code Annotated § 49-11-1205(4)(a): The office may not cancel the retirement allowance of a retiree who is employed as a part-time appointed or elected board member within one year after the retiree's retirement date if the part-time appointed or elected board member does not receive any compensation exceeding the amount described in this Subsection (4).
Utah Code Annotated § 49-11-1205(4)(b): A retiree who is a part-time appointed or elected board member for one or more boards, commissions, councils, committees, panels, or other bodies of participating employers:
Utah Code Annotated § 49-11-1205(4)(b)(i): may receive an aggregate amount of compensation, remuneration, a stipend, or other benefit for service on a single or multiple boards, commissions, councils, committees, panels, or other bodies of no more than $5,000 per year; and
Utah Code Annotated § 49-11-1205(4)(b)(ii): may not receive an employer paid retirement service credit or retirement-related contribution.
Utah Code Annotated § 49-11-1205(4)(c): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 For purposes of Subsection (4)(b)(i):
Utah Code Annotated § 49-11-1205(4)(c)(i): a part-time appointed or elected board member's compensation includes:
Utah Code Annotated § 49-11-1205(4)(c)(i)(A): an amount paid for the part-time appointed or elected board member's coverage in a group insurance plan provided by the participating employer; and
Utah Code Annotated § 49-11-1205(4)(c)(i)(B): the part-time appointed or elected board member's receipt of any other benefit provided by the participating employer; and
Utah Code Annotated § 49-11-1205(4)(c)(ii): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 the part-time appointed or elected board member's compensation does not include:
Utah Code Annotated § 49-11-1205(4)(c)(ii)(A): an amount the participating employer pays for employer-matching employment taxes, if the participating employer treats the part-time appointed or elected board member as an employee for federal tax purposes; or
Utah Code Annotated § 49-11-1205(4)(c)(ii)(B): 63A-3-106; 63A-3-107; 63A-3-106; 63A-3-107 an amount that the part-time appointed or elected board member receives for per diem and travel expenses for up to 12 approved meetings or activities of the government board per year, if the per diem and travel expenses do not exceed the amounts established by the Division of Finance under Sections
Utah Code Annotated § 49-11-1205(4)(d): The board shall adjust the amount under Subsection (4)(b)(i) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average, as determined by the board.
Utah Code Annotated § 49-11-1205(5): 49-12-402; 49-13-402; 49-22-305; 49-14-402; 49-15-402; 49-16-402; 49-23-304; 49-12-407; 49-13-407; 49-14-403; 49-15-403; 49-16-403; 49-22-308; 49-23-307
Utah Code Annotated § 49-11-1205(5)(a): The office may not cancel the retirement allowance of a retiree who is reemployed with a participating employer within one year of the retiree's retirement date if:
Utah Code Annotated § 49-11-1205(5)(a)(i): the retiree has a bona fide termination of employment on the retiree's retirement date;
Utah Code Annotated § 49-11-1205(5)(a)(ii): the retiree is not employed, including by a fee-for-service relationship, with any participating employer for a period of:
Utah Code Annotated § 49-11-1205(5)(a)(ii)(A): at least 90 days if the retiree is a public employee retiree; or
Utah Code Annotated § 49-11-1205(5)(a)(ii)(B): at least 90 days if the retiree is a public safety or firefighter retiree;
Utah Code Annotated § 49-11-1205(5)(a)(iii): the retiree agrees to a modified retirement allowance as described in Subsections (5)(b), (c), and (d); and
Utah Code Annotated § 49-11-1205(5)(a)(iv): the participating employer that reemploys the retiree agrees to pay to the office the normal cost rate in addition to the amortization rate.
Utah Code Annotated § 49-11-1205(5)(b): 49-12-402; 49-13-402; 49-22-305; 49-14-402; 49-15-402; 49-16-402; 49-23-304 During a period of reemployment, the retiree:
Utah Code Annotated § 49-11-1205(5)(b)(i): 49-12-402; 49-13-402; 49-22-305 receives a retirement allowance that is 20% less than the retirement allowance the retiree is entitled to receive in accordance with:
Utah Code Annotated § 49-11-1205(5)(b)(i)(A): 49-12-402 for a retiree who retired under Chapter 12, Public Employees' Contributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(b)(i)(B): 49-13-402 for a retiree who retired under Chapter 13, Public Employees' Noncontributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(b)(i)(C): 49-22-305 for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section
Utah Code Annotated § 49-11-1205(5)(b)(ii): 49-14-402; 49-15-402; 49-16-402; 49-23-304 a retirement allowance that is 15% less than the retirement allowance the retiree is entitled to receive in accordance with:
Utah Code Annotated § 49-11-1205(5)(b)(ii)(A): 49-14-402 for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(b)(ii)(B): 49-15-402 for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(b)(ii)(C): 49-16-402 for a retiree who retired under Chapter 16, Firefighters' Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(b)(ii)(D): 49-23-304 for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section
Utah Code Annotated § 49-11-1205(5)(c): 49-12-407; 49-13-407; 49-14-403; 49-15-403; 49-16-403; 49-22-308; 49-23-307 During the period of reemployment, the retiree does not receive the annual cost-of-living adjustment described in:
Utah Code Annotated § 49-11-1205(5)(c)(i): 49-12-407 for a retiree who retired under Chapter 12, Public Employees' Contributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(c)(ii): 49-13-407 for a retiree who retired under Chapter 13, Public Employees' Noncontributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(c)(iii): 49-14-403 for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(c)(iv): 49-15-403 for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(c)(v): 49-16-403 for a retiree who retired under Chapter 16, Firefighters' Retirement Act, Section
Utah Code Annotated § 49-11-1205(5)(c)(vi): 49-22-308 for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section
Utah Code Annotated § 49-11-1205(5)(c)(vii): 49-23-307 for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section
Utah Code Annotated § 49-11-1205(5)(d): 
Utah Code Annotated § 49-11-1205(5)(d)(i): The office shall begin paying the retiree's full retirement allowance on the first day of the month following the month in which the office receives written notification that the reemployed retiree has a subsequent retirement date based on a termination of the reemployment.
Utah Code Annotated § 49-11-1205(5)(d)(ii): 
Utah Code Annotated § 49-11-1205(5)(d)(ii)(A): For purposes of Subsection (5)(d)(i), the full retirement allowance includes the elimination of the allowance reduction described in Subsection (5)(b)(i) or (5)(b)(ii) and the annual cost-of-living adjustment that was prohibited under Subsection (5)(c) during the period of reemployment.
Utah Code Annotated § 49-11-1205(5)(d)(ii)(B): A retiree may not receive the difference between the full retirement allowance and the reduced retirement allowance described in Subsection (5)(b)(i) or (5)(b)(ii) or the annual cost-of-living adjustment that the retiree would have received if the retiree had not been reemployed.
Utah Code Annotated § 49-11-1205(6): 49-11-1204
Utah Code Annotated § 49-11-1205(6)(a): 49-11-1204 If a retiree is reemployed under the provisions of Subsection (1) or (4), the termination date of the reemployment, as confirmed in writing by the participating employer, is considered the retiree's retirement date for the purpose of calculating the separation requirement described in Section
Utah Code Annotated § 49-11-1205(6)(b): The office shall cancel the retirement allowance of a retiree for the remainder of the calendar year if the reemployment with a participating employer exceeds the limitation under Subsection (1)(a)(iv), (3)(b), or (4)(b).
Utah Code Annotated § 49-11-1205(7): 49-11-1204 A retiree who is reemployed under the provisions of Subsection (5) may not subsequently be reemployed under Section


Utah Code Annotated § 49-11-1206 Notice of postretirement reemployment.
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Utah Code Annotated § 49-11-1206(1): 49-11-1204; 49-11-1205(1); (2); (3); 49-11-1204 A participating employer shall immediately notify the office:
Utah Code Annotated § 49-11-1206(1)(a): if the participating employer reemploys a retiree;
Utah Code Annotated § 49-11-1206(1)(b): 49-11-1204; 49-11-1205(1); (2); (3) whether the reemployment is subject to Section
Utah Code Annotated § 49-11-1206(1)(c): 49-11-1204 of any election by the retiree under Section
Utah Code Annotated § 49-11-1206(2): A participating employer shall certify to the office whether the position of an elected official is or is not full time.
Utah Code Annotated § 49-11-1206(3): 49-11-1204; 49-11-1205 A retiree subject to this part shall report to the office the status of the reemployment under Section


Utah Code Annotated § 49-11-1206 Notice of postretirement reemployment.
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Utah Code Annotated § 49-11-1206(1): 49-11-1204; 49-11-1205; 49-11-1204 A participating employer shall immediately notify the office:
Utah Code Annotated § 49-11-1206(1)(a): if the participating employer reemploys a retiree;
Utah Code Annotated § 49-11-1206(1)(b): 49-11-1204; 49-11-1205 whether the reemployment is subject to Section
Utah Code Annotated § 49-11-1206(1)(c): 49-11-1204 of any election by the retiree under Section
Utah Code Annotated § 49-11-1206(2): A participating employer shall certify to the office whether the position of an elected official is or is not full time.
Utah Code Annotated § 49-11-1206(3): 49-11-1204; 49-11-1205 A retiree subject to this part shall report to the office the status of the reemployment under Section


Utah Code Annotated § 49-11-1207 Postretirement reemployment -- Violations -- Penalties.
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Utah Code Annotated § 49-11-1207(1): 49-11-1204; 49-11-1205; 49-11-1205(1)(a)(iii)(A); (3)(b); (4)(b); 49-11-607; 49-11-1204
Utah Code Annotated § 49-11-1207(1)(a): 49-11-1204; 49-11-1205; 49-11-1205(1)(a)(iii)(A); (3)(b); (4)(b); 49-11-607 If the office receives notice or learns of the reemployment of a retiree in violation of Section
Utah Code Annotated § 49-11-1207(1)(a)(i): immediately cancel the retiree's retirement allowance;
Utah Code Annotated § 49-11-1207(1)(a)(ii): 49-11-1205(1)(a)(iii)(A); (3)(b); (4)(b) keep the retiree's retirement allowance cancelled for the remainder of the calendar year if the reemployment with a participating employer exceeded the limitation under Subsection
Utah Code Annotated § 49-11-1207(1)(a)(iii): 49-11-607 recover any overpayment resulting from the violation in accordance with the provisions of Section
Utah Code Annotated § 49-11-1207(1)(b): 49-11-1204 Reinstatement of an allowance following cancellation for a violation under this section is subject to the procedures and provisions under Section
Utah Code Annotated § 49-11-1207(2): 49-11-1206 If a retiree or participating employer failed to report reemployment in violation of Section
Utah Code Annotated § 49-11-1207(3): A participating employer is liable to the office for a payment or failure to make a payment in violation of this part.
Utah Code Annotated § 49-11-1207(4): 49-11-1206 If a participating employer fails to notify the office in accordance with Section


Utah Code Annotated § 49-11-1207 Postretirement reemployment -- Violations -- Penalties.
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Utah Code Annotated § 49-11-1207(1): 49-11-1204; 49-11-1205; 49-11-1205; 49-11-607; 49-11-1204
Utah Code Annotated § 49-11-1207(1)(a): 49-11-1204; 49-11-1205; 49-11-1205; 49-11-607 If the office receives notice or learns of the reemployment of a retiree in violation of Section
Utah Code Annotated § 49-11-1207(1)(a)(i): immediately cancel the retiree's retirement allowance;
Utah Code Annotated § 49-11-1207(1)(a)(ii): 49-11-1205 keep the retiree's retirement allowance cancelled for the remainder of the calendar year if the reemployment with a participating employer exceeded the limitation under Subsection
Utah Code Annotated § 49-11-1207(1)(a)(iii): 49-11-607 recover any overpayment resulting from the violation in accordance with the provisions of Section
Utah Code Annotated § 49-11-1207(1)(b): 49-11-1204 Reinstatement of an allowance following cancellation for a violation under this section is subject to the procedures and provisions under Section
Utah Code Annotated § 49-11-1207(2): 49-11-1206 If a retiree or participating employer failed to report reemployment in violation of Section
Utah Code Annotated § 49-11-1207(3): A participating employer is liable to the office for a payment or failure to make a payment in violation of this part.
Utah Code Annotated § 49-11-1207(4): 49-11-1206 If a participating employer fails to notify the office in accordance with Section


Utah Code Annotated § 49-11-1208 Rulemaking.
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The board may make rules to implement this part.

Utah Code Annotated § 49-11-1209 Reporting requirement.
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Utah Code Annotated § 49-11-1209(1): On or before October 1, 2027, and every other interim thereafter, the office shall report to the Retirement and Independent Entities Committee:
Utah Code Annotated § 49-11-1209(1)(a): the number of retirees who are reemployed and receiving a retirement allowance;
Utah Code Annotated § 49-11-1209(1)(b): the number of retirees described in Subsection (1)(a) who are public employee retirees and the number who are public safety or firefighter retirees;
Utah Code Annotated § 49-11-1209(1)(c): the average number of years of service credit before retirement for each type of retiree; and
Utah Code Annotated § 49-11-1209(1)(d): the number of retirees who reemployed on or after July 1, 2025, and have subsequently retired.
Utah Code Annotated § 49-11-1209(2): 49-11-1204; 49-11-1205 The office shall report the information described in Subsection (1) separately for retirees who reemploy under Section


Utah Code Annotated § 49-11-1301 Definitions.
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As used in this part:Utah Code Annotated § 49-11-1301(1): 49-11-102 "Amortization rate" means the amortization rate, as defined in Section
Utah Code Annotated § 49-11-1301(2): "Full-time" means a:
Utah Code Annotated § 49-11-1301(2)(a): regular full-time employee whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year and whose employment normally requires an average of 40 hours or more per week and who receives benefits normally provided by the participating employer;
Utah Code Annotated § 49-11-1301(2)(b): teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches full time;
Utah Code Annotated § 49-11-1301(2)(c): firefighter service employee whose employment normally requires an average of 2,080 hours of regularly scheduled firefighter service per year; and
Utah Code Annotated § 49-11-1301(2)(d): public safety service employee whose employment normally requires an average of 2,080 hours of regularly scheduled public safety service per year.
Utah Code Annotated § 49-11-1301(3): "Half-time" means:
Utah Code Annotated § 49-11-1301(3)(a): a regular employee whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year and whose employment normally requires an average of 20 hours per week and who receives benefits normally provided by the participating employer;
Utah Code Annotated § 49-11-1301(3)(b): a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half time;
Utah Code Annotated § 49-11-1301(3)(c): a firefighter service employee whose employment normally requires an average of 1,040 hours of regularly scheduled firefighter service per year;
Utah Code Annotated § 49-11-1301(3)(d): a public safety service employee whose employment normally requires an average of 1,040 hours of regularly scheduled public safety service per year; and
Utah Code Annotated § 49-11-1301(3)(e): for a retiree employed before retirement as a public safety service employee or a firefighter service employee in a position for which the participating employer established a regularly scheduled work period in excess of 2,080 hours per year, one-half of that regularly scheduled work period as long as the retiree has continuing employment in that same position.
Utah Code Annotated § 49-11-1301(4): "Phased retirement" means continuing employment:
Utah Code Annotated § 49-11-1301(4)(a): on a half-time basis of a retiree with the same participating employer following the retiree's retirement date while the retiree receives a reduced retirement allowance; or
Utah Code Annotated § 49-11-1301(4)(b): on a three-quarter time basis of a retiree with the same participating employer following the retiree's retirement date while the retiree receives a reduced retirement allowance if the retiree is employed as a public safety service employee or a firefighter service employee.
Utah Code Annotated § 49-11-1301(5): "Three-quarter time" means:
Utah Code Annotated § 49-11-1301(5)(a): a firefighter service employee whose employment normally requires an average of 1,560 hours of regularly scheduled firefighter service per year;
Utah Code Annotated § 49-11-1301(5)(b): a public safety service employee whose employment normally requires an average of 1,560 hours of regularly scheduled public safety service per year; and
Utah Code Annotated § 49-11-1301(5)(c): for a retiree who was employed before retirement as a public safety service employee or a firefighter service employee in a position for which the participating employer established a regularly scheduled work period in excess of 2,080 hours per year, three quarters of that regularly scheduled work period as long as the retiree has continuing employment in that same position.


Utah Code Annotated § 49-11-1302 Phased retirement -- Voluntary participation -- Employer duties.
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A participating employer may elect to participate in phased retirement for a retiree who has not completed the one-year employment separation requirement under SectionUtah Code Annotated § 49-11-1302(1): 49-11-1304 establishes written policies and procedures for phased retirement that shall include provisions for:
Utah Code Annotated § 49-11-1302(1)(a): granting and denying a request for phased retirement;
Utah Code Annotated § 49-11-1302(1)(b): needed approvals within the participating employer;
Utah Code Annotated § 49-11-1302(1)(c): time limits or other restrictions;
Utah Code Annotated § 49-11-1302(1)(d): identifying positions that may be included or excluded; and
Utah Code Annotated § 49-11-1302(1)(e): 49-11-1304 the elements of a written agreement described under Section
Utah Code Annotated § 49-11-1302(2): 49-11-1304 enters into an agreement described under Section
Utah Code Annotated § 49-11-1302(3): 49-11-1304 submits an application to the office for phased retirement on behalf of the parties of the agreement described under Section
Utah Code Annotated § 49-11-1302(4): complies with this part.


Utah Code Annotated § 49-11-1303 Phased retirement -- Eligibility -- Restrictions -- Amortization rate -- Public safety service or firefighter service employees.
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Utah Code Annotated § 49-11-1303(1): 49-11-1304 A retiree is eligible for employment with only one position for only one participating employer under phased retirement following the retiree's retirement date if:
Utah Code Annotated § 49-11-1303(1)(a): the retiree:
Utah Code Annotated § 49-11-1303(1)(a)(i): is eligible to retire and retires in accordance with this title;
Utah Code Annotated § 49-11-1303(1)(a)(ii): has been employed full time, for not less than four years immediately before the retiree's retirement date;
Utah Code Annotated § 49-11-1303(1)(a)(iii): is, at the time of retirement, at least:
Utah Code Annotated § 49-11-1303(1)(a)(iii)(A): 50 years old, if the retiree is employed as a public safety service employee or a firefighter service employee; or
Utah Code Annotated § 49-11-1303(1)(a)(iii)(B): 55 years old;
Utah Code Annotated § 49-11-1303(1)(a)(iv): completes and submits all required retirement forms to the office; and
Utah Code Annotated § 49-11-1303(1)(a)(v): prior to the retiree's retirement date, completes and submits all required phased retirement forms to the office; and
Utah Code Annotated § 49-11-1303(1)(b): 49-11-1304 the retiree and the participating employer enter into an agreement described under Section
Utah Code Annotated § 49-11-1303(2): A retiree shall begin phased retirement employment after the retiree's retirement date but no later than 120 days after the retiree's retirement date.
Utah Code Annotated § 49-11-1303(3): (4) Except as provided in Subsection
Utah Code Annotated § 49-11-1303(3)(a): the retiree receives 50% of the retiree's monthly allowance;
Utah Code Annotated § 49-11-1303(3)(b): the participating employer employs the retiree on a half-time basis;
Utah Code Annotated § 49-11-1303(3)(c): a participating employer that employs the retiree shall contribute the amortization rate to the office;
Utah Code Annotated § 49-11-1303(3)(d): the retiree or an alternate payee may not receive an annual cost-of-living adjustment to the retiree's or alternate payee's allowance;
Utah Code Annotated § 49-11-1303(3)(e): any death benefits payable to a surviving spouse or other beneficiary shall be paid based on 100% of the retiree's retirement allowance;
Utah Code Annotated § 49-11-1303(3)(f): the retiree may not receive any employer provided retirement benefits, service credit accruals, or any retirement related contributions from the participating employer; and
Utah Code Annotated § 49-11-1303(3)(g): except as specified under this section, a retiree working under phased retirement shall be treated in the same manner as any other part-time employee working a similar position and number of hours with the participating employer, including:
Utah Code Annotated § 49-11-1303(3)(g)(i): any non-retirement related benefits;
Utah Code Annotated § 49-11-1303(3)(g)(ii): leave benefits;
Utah Code Annotated § 49-11-1303(3)(g)(iii): medical benefits; and
Utah Code Annotated § 49-11-1303(3)(g)(iv): other benefits.
Utah Code Annotated § 49-11-1303(4): (3); (4)(b)
Utah Code Annotated § 49-11-1303(4)(a): (3); (4)(b) If a retiree is employed as a public safety service employee or a firefighter service employee, for the period of the phased retirement the requirements of Subsection
Utah Code Annotated § 49-11-1303(4)(b): For the period of the phased retirement:
Utah Code Annotated § 49-11-1303(4)(b)(i): the retiree is employed as a public safety service employee or a firefighter service employee;
Utah Code Annotated § 49-11-1303(4)(b)(ii): the retiree receives 25% of the retiree's monthly allowance;
Utah Code Annotated § 49-11-1303(4)(b)(iii): the participating employer employs the retiree on a three-quarter time basis;
Utah Code Annotated § 49-11-1303(4)(b)(iv): a participating employer that employs the retiree shall contribute to the office the certified contribution rate applicable to the system that would have covered the retiree if the retiree's part-time position were considered to be an eligible, full-time position within the system;
Utah Code Annotated § 49-11-1303(4)(b)(v): the retiree or an alternate payee may not receive an annual cost-of-living adjustment to the retiree's or alternate payee's allowance;
Utah Code Annotated § 49-11-1303(4)(b)(vi): any death benefits payable to a surviving spouse or other beneficiary shall be paid based on 100% of the retiree's retirement allowance;
Utah Code Annotated § 49-11-1303(4)(b)(vii): the retiree may not receive any employer provided retirement benefits, service credit accruals, or any retirement related contributions from the participating employer; and
Utah Code Annotated § 49-11-1303(4)(b)(viii): except as specified under this section, a retiree working under phased retirement shall be treated in the same manner as any other part-time employee working a similar position and number of hours with the participating employer, including:
Utah Code Annotated § 49-11-1303(4)(b)(viii)(A): any non-retirement related benefits;
Utah Code Annotated § 49-11-1303(4)(b)(viii)(B): leave benefits;
Utah Code Annotated § 49-11-1303(4)(b)(viii)(C): medical benefits; and
Utah Code Annotated § 49-11-1303(4)(b)(viii)(D): other benefits.
Utah Code Annotated § 49-11-1303(5): The office shall begin paying 100% of the retiree's retirement allowance on the first day of the month following the month in which the office receives written notification and any required supporting documentation that the retiree's phased retirement has been irrevocably terminated.


Utah Code Annotated § 49-11-1304 Phased retirement agreements.
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Utah Code Annotated § 49-11-1304(1): The participating employer and a willing and eligible retiree shall enter into a written agreement to participate in phased retirement.
Utah Code Annotated § 49-11-1304(2): The agreement shall specify the period of the phased retirement and, at the discretion of the agreeing parties, address:
Utah Code Annotated § 49-11-1304(2)(a): hours of work;
Utah Code Annotated § 49-11-1304(2)(b): job duties; and
Utah Code Annotated § 49-11-1304(2)(c): other arrangements related to the employment.


Utah Code Annotated § 49-11-1305 Reporting -- Penalties.
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Utah Code Annotated § 49-11-1305(1): 49-11-1308
Utah Code Annotated § 49-11-1305(1)(a): A participating employer shall, within five business days, notify the office if the participating employer enters a phased retirement agreement with a retiree.
Utah Code Annotated § 49-11-1305(1)(b): 49-11-1308 A participating employer shall report to the office any change in status of the phased retirement in accordance with rules established under Section
Utah Code Annotated § 49-11-1305(1)(c): If a participating employer fails to notify the office in accordance with this section, the participating employer is immediately subject to a compliance audit by the office.
Utah Code Annotated § 49-11-1305(2): 49-11-1308; (2)(a)
Utah Code Annotated § 49-11-1305(2)(a): 49-11-1308 A retiree who has entered into phased retirement agreement under this section shall report to the office the phased retirement agreement in accordance with rules established under Section
Utah Code Annotated § 49-11-1305(2)(b): (2)(a) If the retiree fails to report to the office as required under this section, the office shall withhold one month's allowance for each month the retiree fails to make the report, in a timely manner, required under Subsection
Utah Code Annotated § 49-11-1305(3): 49-11-607 If a retiree receives a retirement allowance or portion of a retirement allowance in error or in violation of this part:
Utah Code Annotated § 49-11-1305(3)(a): the office shall cancel the retiree's retirement allowance; and
Utah Code Annotated § 49-11-1305(3)(b): 49-11-607 the office shall recover any overpayment in accordance with Section
Utah Code Annotated § 49-11-1305(4): If a retiree or participating employer violates this part, including a failure to report in accordance with this section, the retiree, participating employer, or both that are found to be responsible for the violation are liable to the office for the amount of any allowance overpayment, failure to make a required payment or contribution, or other amount needed to correct an error or incorrect benefit resulting from the violation.


Utah Code Annotated § 49-11-1306 Reset of one year separation.
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If a retiree is employed under a phased retirement agreement under this part, the termination date of the phased retirement employment, as confirmed in writing by the participating employer, is considered the retiree's retirement date for the purpose of calculating the separation requirement under Subsection

Utah Code Annotated § 49-11-1307 Phased retirement -- Adjustments or termination.
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Utah Code Annotated § 49-11-1307(1): The Legislature may make adjustments to or terminate the phased retirement option created under this part, including:
Utah Code Annotated § 49-11-1307(1)(a): amending phased retirement eligibility, restrictions, scope, or duration provisions;
Utah Code Annotated § 49-11-1307(1)(b): closing phased retirement to additional retirees; or
Utah Code Annotated § 49-11-1307(1)(c): terminating phased retirement for all participating retirees.
Utah Code Annotated § 49-11-1307(2): A participating employer and retiree enter into a phased retirement agreement subject to the adjustments or termination reserved in this section.


Utah Code Annotated § 49-11-1308 Rulemaking.
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The board may make rules to implement this part.

Utah Code Annotated § 49-11-1401 Forfeiture of retirement benefits for employees for employment related offense convictions -- Notifications -- Investigations -- Appeals.
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Utah Code Annotated § 49-11-1401(1): Title 77, Chapter 2a, Pleas in Abeyance; Title 26B, Chapter 4, Part 2, Cannabinoid Research and Medical Cannabis As used in this section:
Utah Code Annotated § 49-11-1401(1)(a): Title 77, Chapter 2a, Pleas in Abeyance "Convicted" means a conviction by plea or by verdict, including a plea of guilty or a plea of no contest that is held in abeyance under
Utah Code Annotated § 49-11-1401(1)(b): "Employee" means a member of a system or plan administered by the board.
Utah Code Annotated § 49-11-1401(1)(c): Title 26B, Chapter 4, Part 2, Cannabinoid Research and Medical Cannabis
Utah Code Annotated § 49-11-1401(1)(c)(i): "Employment related offense" means a felony committed during employment or the term of an elected or appointed office with a participating employer that is:
Utah Code Annotated § 49-11-1401(1)(c)(i)(A): during the performance of the employee's duties;
Utah Code Annotated § 49-11-1401(1)(c)(i)(B): within the scope of the employee's employment; or
Utah Code Annotated § 49-11-1401(1)(c)(i)(C): under color of the employee's authority.
Utah Code Annotated § 49-11-1401(1)(c)(ii): Title 26B, Chapter 4, Part 2, Cannabinoid Research and Medical Cannabis "Employment related offense" does not include any federal offense for conduct that is lawful under
Utah Code Annotated § 49-11-1401(2): (2)(a)
Utah Code Annotated § 49-11-1401(2)(a): Notwithstanding any other provision of this title, an employee shall forfeit accrual of service credit, employer retirement related contributions, including employer contributions to the employer sponsored defined contribution plans, or other retirement related benefits from a system or plan under this title in accordance with this section.
Utah Code Annotated § 49-11-1401(2)(b): (2)(a) The forfeiture of retirement related benefits under Subsection
Utah Code Annotated § 49-11-1401(3): (2)(a) An employee shall forfeit the benefits described under Subsection
Utah Code Annotated § 49-11-1401(3)(a): if the employee is convicted of an employment related offense;
Utah Code Annotated § 49-11-1401(3)(b): beginning on the day on which the employment related offense occurred; and
Utah Code Annotated § 49-11-1401(3)(c): until the employee is either:
Utah Code Annotated § 49-11-1401(3)(c)(i): re-elected or reappointed to office; or
Utah Code Annotated § 49-11-1401(3)(c)(ii): 
Utah Code Annotated § 49-11-1401(3)(c)(ii)(A): terminated from the position for which the employee was found to have committed an employment related offense; and
Utah Code Annotated § 49-11-1401(3)(c)(ii)(B): rehired or hired as an employee who is eligible to be a member of a Utah state retirement system or plan.
Utah Code Annotated § 49-11-1401(4): (4)(a)(i); (5); (4)(b) The employee's participating employer shall:
Utah Code Annotated § 49-11-1401(4)(a): (4)(a)(i) immediately notify the office:
Utah Code Annotated § 49-11-1401(4)(a)(i): if an employee is charged with an offense that is or may be an employment related offense under this section; and
Utah Code Annotated § 49-11-1401(4)(a)(ii): (4)(a)(i) if the employee described in Subsection
Utah Code Annotated § 49-11-1401(4)(b): (5); (4)(b) if the employee is convicted of an offense that may be an employment related offense:
Utah Code Annotated § 49-11-1401(4)(b)(i): conduct an investigation, which may rely on the conviction, to determine:
Utah Code Annotated § 49-11-1401(4)(b)(i)(A): whether the conviction is for an employment related offense; and
Utah Code Annotated § 49-11-1401(4)(b)(i)(B): the date on which the employment related offense was initially committed; and
Utah Code Annotated § 49-11-1401(4)(b)(ii): (5); (4)(b) after the period of time for an appeal by an employee under Subsection
Utah Code Annotated § 49-11-1401(5): (4)(b); Title 63G, Chapter 4, Administrative Procedures Act An employee may appeal the employee's participating employer's determination under Subsection
Utah Code Annotated § 49-11-1401(6): (4); (6)(a); (6)(a); (4)(b); (7); (6)(a); (4)(b)
Utah Code Annotated § 49-11-1401(6)(a): (4) Notwithstanding Subsection
Utah Code Annotated § 49-11-1401(6)(b): (6)(a); (6)(a); (4)(b); (7) If the employee's participating employer receives a notification under Subsection
Utah Code Annotated § 49-11-1401(6)(b)(i): if the employee is acquitted of the offense;
Utah Code Annotated § 49-11-1401(6)(b)(ii): if the employee is convicted of an offense that may be an employment related offense; and
Utah Code Annotated § 49-11-1401(6)(b)(iii): (4)(b); (7) when the participating employer has concluded the participating employer's duties under this section if the employee is convicted, including conducting an investigation, making a determination under Subsection
Utah Code Annotated § 49-11-1401(6)(c): (6)(a); (4)(b) The notifying entity under Subsection
Utah Code Annotated § 49-11-1401(7): (4)(b); (4)(b) Upon receiving a notification from a participating employer that the participating employer has made a determination under Subsection
Utah Code Annotated § 49-11-1401(8): This section applies to an employee who is convicted on or after the effective date of this act for an employment related offense.
Utah Code Annotated § 49-11-1401(9): The board may make rules to implement this section.
Utah Code Annotated § 49-11-1401(10): If any provision of this section, or the application of any provision to any person or circumstance, is held invalid, the remainder of this section shall be given effect without the invalid provision or application.


Utah Code Annotated - Title 49 - Chapter 12 - Public Employees' Contributory Retirement Act
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Utah Code Annotated § 49-12-101 Title.
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This chapter is known as the "Public Employees' Contributory Retirement Act."

Utah Code Annotated § 49-12-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-12-102(1): (1)(b)(i); (ii); (iii); (iv)
Utah Code Annotated § 49-12-102(1)(a): "Benefits normally provided" means a benefit offered by an employer, including:
Utah Code Annotated § 49-12-102(1)(a)(i): a leave benefit of any kind;
Utah Code Annotated § 49-12-102(1)(a)(ii): insurance coverage of any kind if the employer pays some or all of the premium for the coverage;
Utah Code Annotated § 49-12-102(1)(a)(iii): employer contributions to a health savings account, health reimbursement account, health reimbursement arrangement, or medical expense reimbursement plan; and
Utah Code Annotated § 49-12-102(1)(a)(iv): a retirement benefit of any kind if the employer pays some or all of the cost of the benefit.
Utah Code Annotated § 49-12-102(1)(b): (1)(b)(i); (ii); (iii); (iv) "Benefits normally provided" does not include:
Utah Code Annotated § 49-12-102(1)(b)(i): a payment for social security;
Utah Code Annotated § 49-12-102(1)(b)(ii): workers' compensation insurance;
Utah Code Annotated § 49-12-102(1)(b)(iii): unemployment insurance;
Utah Code Annotated § 49-12-102(1)(b)(iv): a payment for Medicare;
Utah Code Annotated § 49-12-102(1)(b)(v): (1)(b)(i); (ii); (iii); (iv) a payment or insurance required by federal or state law that is similar to a payment or insurance listed in Subsection
Utah Code Annotated § 49-12-102(1)(b)(vi): any other benefit that state or federal law requires an employer to provide an employee who would not otherwise be eligible to receive the benefit; or
Utah Code Annotated § 49-12-102(1)(b)(vii): any benefit that an employer provides an employee in order to avoid a penalty or tax under the Patient Protection and Affordable Care Act, Pub. L. No. 111-148 and the Health Care Education Reconciliation Act of 2010, Pub. L. No. 111-152, and related federal regulations, including a penalty imposed by Internal Revenue Code, Section 4980H.
Utah Code Annotated § 49-12-102(2): 53F-2-513; (2)
Utah Code Annotated § 49-12-102(2)(a): "Compensation" means the total amount of payments made by a participating employer to a member of this system for services rendered to the participating employer, including:
Utah Code Annotated § 49-12-102(2)(a)(i): bonuses;
Utah Code Annotated § 49-12-102(2)(a)(ii): cost-of-living adjustments;
Utah Code Annotated § 49-12-102(2)(a)(iii): other payments currently includable in gross income and that are subject to social security deductions, including any payments in excess of the maximum amount subject to deduction under social security law;
Utah Code Annotated § 49-12-102(2)(a)(iv): amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and
Utah Code Annotated § 49-12-102(2)(a)(v): member contributions.
Utah Code Annotated § 49-12-102(2)(b): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17).
Utah Code Annotated § 49-12-102(2)(c): 53F-2-513 "Compensation" does not include:
Utah Code Annotated § 49-12-102(2)(c)(i): the monetary value of remuneration paid in kind, including a residence or use of equipment;
Utah Code Annotated § 49-12-102(2)(c)(ii): the cost of any employment benefits paid for by the participating employer;
Utah Code Annotated § 49-12-102(2)(c)(iii): compensation paid to a temporary employee, an exempt employee, or an employee otherwise ineligible for service credit;
Utah Code Annotated § 49-12-102(2)(c)(iv): any payments upon termination, including accumulated vacation, sick leave payments, severance payments, compensatory time payments, or any other special payments;
Utah Code Annotated § 49-12-102(2)(c)(v): any allowances or payments to a member for costs or expenses paid by the participating employer, including automobile costs, uniform costs, travel costs, tuition costs, housing costs, insurance costs, equipment costs, and dependent care costs; or
Utah Code Annotated § 49-12-102(2)(c)(vi): 53F-2-513 a teacher salary bonus described in Section
Utah Code Annotated § 49-12-102(2)(d): (2) The executive director may determine if a payment not listed under this Subsection
Utah Code Annotated § 49-12-102(3): (3)(b); (c); (d); (e); (f); (3)(c); (3)(b); (7)
Utah Code Annotated § 49-12-102(3)(a): (3)(b); (c); (d); (e); (f) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-12-102(3)(b): (3)(c) Except as provided in Subsection
Utah Code Annotated § 49-12-102(3)(c): (3)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-12-102(3)(c)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-12-102(3)(c)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-12-102(3)(d): If the member retires more than six months from the date of termination of employment, the member is considered to have been in service at the member's last rate of pay from the date of the termination of employment to the effective date of retirement for purposes of computing the member's final average salary only.
Utah Code Annotated § 49-12-102(3)(e): If the member has less than five years of service credit in this system, final average salary means the average annual compensation paid to the member during the full period of service credit.
Utah Code Annotated § 49-12-102(3)(f): (7) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-12-102(4): 49-12-201; 49-12-202 "Participating employer" means an employer that meets the participation requirements of Sections
Utah Code Annotated § 49-12-102(5): 49-12-407; (5); 63G-6a-805
Utah Code Annotated § 49-12-102(5)(a): "Regular full-time employee" means an employee:
Utah Code Annotated § 49-12-102(5)(a)(i): whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year;
Utah Code Annotated § 49-12-102(5)(a)(ii): whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and
Utah Code Annotated § 49-12-102(5)(a)(iii): who receives benefits normally provided by the participating employer.
Utah Code Annotated § 49-12-102(5)(b): 49-12-407; (5) "Regular full-time employee" includes:
Utah Code Annotated § 49-12-102(5)(b)(i): a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half-time or more;
Utah Code Annotated § 49-12-102(5)(b)(ii): a classified school employee:
Utah Code Annotated § 49-12-102(5)(b)(ii)(A): who is hired before July 1, 2013; and
Utah Code Annotated § 49-12-102(5)(b)(ii)(B): whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided;
Utah Code Annotated § 49-12-102(5)(b)(iii): 49-12-407 an officer, elective or appointive, who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section
Utah Code Annotated § 49-12-102(5)(b)(iv): a faculty member or employee of an institution of higher education who is considered full-time by that institution of higher education; and
Utah Code Annotated § 49-12-102(5)(b)(v): (5) an individual who otherwise meets the definition of this Subsection
Utah Code Annotated § 49-12-102(5)(c): 63G-6a-805 "Regular full-time employee" does not include a classified school employee:
Utah Code Annotated § 49-12-102(5)(c)(i): 
Utah Code Annotated § 49-12-102(5)(c)(i)(A): who is hired on or after July 1, 2013; and
Utah Code Annotated § 49-12-102(5)(c)(i)(B): who does not receive benefits normally provided by the participating employer even if the employment normally requires an average of 20 hours per week or more for a participating employer;
Utah Code Annotated § 49-12-102(5)(c)(ii): 
Utah Code Annotated § 49-12-102(5)(c)(ii)(A): who is hired before July 1, 2013;
Utah Code Annotated § 49-12-102(5)(c)(ii)(B): who did not qualify as a regular full-time employee before July 1, 2013;
Utah Code Annotated § 49-12-102(5)(c)(ii)(C): who does not receive benefits normally provided by the participating employer; and
Utah Code Annotated § 49-12-102(5)(c)(ii)(D): whose employment hours are increased on or after July 1, 2013, to require an average of 20 hours per week or more for a participating employer; or
Utah Code Annotated § 49-12-102(5)(c)(iii): 63G-6a-805 who is a person working on a contract:
Utah Code Annotated § 49-12-102(5)(c)(iii)(A): for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and
Utah Code Annotated § 49-12-102(5)(c)(iii)(B): 63G-6a-805 that has been set aside from procurement requirements by the state pursuant to Section
Utah Code Annotated § 49-12-102(6): "System" means the Public Employees' Contributory Retirement System created under this chapter.
Utah Code Annotated § 49-12-102(7): "Years of service credit" means:
Utah Code Annotated § 49-12-102(7)(a): a period consisting of 12 full months as determined by the board;
Utah Code Annotated § 49-12-102(7)(b): a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter; or
Utah Code Annotated § 49-12-102(7)(c): the regular school year consisting of not less than eight months of full-time service for a regular full-time employee of an educational institution.


Utah Code Annotated § 49-12-103 Creation of system.
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There is created for members employed by a participating employer the "Public Employees' Contributory Retirement System."

Utah Code Annotated § 49-12-104 Creation of trust fund.
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Utah Code Annotated § 49-12-104(1): There is created the "Public Employees' Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
Utah Code Annotated § 49-12-104(2): The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-12-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-12-201 System membership -- Eligibility.
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Utah Code Annotated § 49-12-201(1): A regular full-time employee of a participating employer is eligible for service credit in this system upon the later of:
Utah Code Annotated § 49-12-201(1)(a): the date on which the participating employer began participating in this system; or
Utah Code Annotated § 49-12-201(1)(b): the effective date of employment of the regular full-time employee with the participating employer.
Utah Code Annotated § 49-12-201(2): Beginning July 1, 1986, a person entering employment with the state and its educational institutions may not participate in this system.
Utah Code Annotated § 49-12-201(3): (1) Notwithstanding the provisions of Subsection


Utah Code Annotated § 49-12-202 Participation of employers -- Limitations -- Exclusions -- Admission requirements -- Exceptions -- Nondiscrimination requirements.
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Utah Code Annotated § 49-12-202(1): (2)
Utah Code Annotated § 49-12-202(1)(a): (2) Unless excluded under Subsection
Utah Code Annotated § 49-12-202(1)(b): In addition to participation in this system, a participating employer may provide or participate in public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the participating employer's employees.
Utah Code Annotated § 49-12-202(2): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407; Title 17D, Chapter 1, Special Service District Act; (4); Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (4) The following employers may be excluded from participation in this system:
Utah Code Annotated § 49-12-202(2)(a): an employer not initially admitted or included as a participating employer in this system prior to January 1, 1982, if:
Utah Code Annotated § 49-12-202(2)(a)(i): the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for the employer's employees, except for Social Security; or
Utah Code Annotated § 49-12-202(2)(a)(ii): the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date;
Utah Code Annotated § 49-12-202(2)(b): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407 an employer that is a charter school authorized under
Utah Code Annotated § 49-12-202(2)(c): Title 17D, Chapter 1, Special Service District Act; (4) an employer that is a hospital created as a special service district under
Utah Code Annotated § 49-12-202(2)(d): Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (4) an employer that is licensed as a nursing care facility under
Utah Code Annotated § 49-12-202(3): An employer who did not become a participating employer in this system prior to July 1, 1986, may not participate in this system.
Utah Code Annotated § 49-12-202(4): Title 17D, Chapter 1, Special Service District Act; Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (4)(a); (4)(a); Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act
Utah Code Annotated § 49-12-202(4)(a): Title 17D, Chapter 1, Special Service District Act; Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act
Utah Code Annotated § 49-12-202(4)(a)(i): Title 17D, Chapter 1, Special Service District Act Until June 30, 2009, a employer that is a hospital created as a special service district under
Utah Code Annotated § 49-12-202(4)(a)(ii): Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act Until June 30, 2014, an employer that is licensed as a nursing care facility under
Utah Code Annotated § 49-12-202(4)(b): (4)(a); (4)(a) An election provided under Subsection
Utah Code Annotated § 49-12-202(4)(b)(i): (4)(a) is a one-time election made no later than the time specified under Subsection
Utah Code Annotated § 49-12-202(4)(b)(ii): shall be documented by a resolution adopted by the governing body of the special service district;
Utah Code Annotated § 49-12-202(4)(b)(iii): is irrevocable; and
Utah Code Annotated § 49-12-202(4)(b)(iv): applies to the special service district as the employer and to all employees of the special service district.
Utah Code Annotated § 49-12-202(4)(c): Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act The governing body of the special service district may offer employee benefit plans for special service district's employees:
Utah Code Annotated § 49-12-202(4)(c)(i): Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act under
Utah Code Annotated § 49-12-202(4)(c)(ii): under any other program.
Utah Code Annotated § 49-12-202(5): 49-11-403; 49-11-403(2)(a); (5)
Utah Code Annotated § 49-12-202(5)(a): 49-11-403; 49-11-403(2)(a) If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:
Utah Code Annotated § 49-12-202(5)(a)(i): purchase service credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and
Utah Code Annotated § 49-12-202(5)(a)(ii): 49-11-403; 49-11-403(2)(a) comply with the provisions of Section
Utah Code Annotated § 49-12-202(5)(b): (5) For a purchase made under this Subsection
Utah Code Annotated § 49-12-202(5)(b)(i): have at least four years of service credit before the purchase can be made; or
Utah Code Annotated § 49-12-202(5)(b)(ii): forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.


Utah Code Annotated § 49-12-203 Exclusions from membership in system.
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Utah Code Annotated § 49-12-203(1): (2); (3)(a); Title 35A, Chapter 4, Employment Security Act; 49-12-202(2)(c); 49-12-202(2)(d); 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b); (1)(i)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b); 49-11-625; 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) The following employees are not eligible for service credit in this system:
Utah Code Annotated § 49-12-203(1)(a): (2) subject to the requirements of Subsection
Utah Code Annotated § 49-12-203(1)(b): (3)(a) except as provided under Subsection
Utah Code Annotated § 49-12-203(1)(c): an employee serving as an exchange employee from outside the state for an employer who has not elected to make all of the employer's exchange employees eligible for service credit in this system;
Utah Code Annotated § 49-12-203(1)(d): an executive department head of the state, a member of the State Tax Commission, the Public Service Commission, and a member of a full-time or part-time board or commission who files a formal request for exemption;
Utah Code Annotated § 49-12-203(1)(e): Title 35A, Chapter 4, Employment Security Act an employee of the Department of Workforce Services who is covered under another retirement system allowed under
Utah Code Annotated § 49-12-203(1)(f): 49-12-202(2)(c) an employee who is employed on or after July 1, 2009, with an employer that has elected, prior to July 1, 2009, to be excluded from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(g): 49-12-202(2)(d) an employee who is employed on or after July 1, 2014, with an employer that has elected, prior to July 1, 2014, to be excluded from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(h): 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b) an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-12-203(1)(h)(i): 49-11-623(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(h)(ii): 49-11-623(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(i): (1)(i)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b) an employee described in Subsection
Utah Code Annotated § 49-12-203(1)(i)(i): 49-11-624(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(i)(ii): 49-11-624(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(j): 49-11-625 an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-12-203(1)(k): 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) an employee who is employed with a withdrawing entity that elects under Section
Utah Code Annotated § 49-12-203(1)(k)(i): 49-11-626(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(1)(k)(ii): 49-11-626(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-12-203(2): If an employee whose status is temporary in nature due to the nature of type of work to be performed:
Utah Code Annotated § 49-12-203(2)(a): is employed for a term that exceeds six months and the employee otherwise qualifies for service credit in this system, the participating employer shall report and certify to the office that the employee is a regular full-time employee effective the beginning of the seventh month of employment; or
Utah Code Annotated § 49-12-203(2)(b): was previously terminated prior to being eligible for service credit in this system and is reemployed within three months of termination by the same participating employer, the participating employer shall report and certify that the member is a regular full-time employee when the total of the periods of employment equals six months and the employee otherwise qualifies for service credits in this system.
Utah Code Annotated § 49-12-203(3): (1)(b); (1)(f); (1)(f); (1)(g); (1)(g)
Utah Code Annotated § 49-12-203(3)(a): (1)(b) Upon cessation of the participating employer contributions, an employee under Subsection
Utah Code Annotated § 49-12-203(3)(b): (1)(f); (1)(f) Notwithstanding the provisions of Subsection
Utah Code Annotated § 49-12-203(3)(c): (1)(g); (1)(g) Notwithstanding the provisions of Subsection
Utah Code Annotated § 49-12-203(4): 63L-11-201; 49-11-406; Title 11, Chapter 13, Interlocal Cooperation Act Upon filing a written request for exemption with the office, the following employees shall be exempt from coverage under this system:
Utah Code Annotated § 49-12-203(4)(a): a full-time student or the spouse of a full-time student and individuals employed in a trainee relationship;
Utah Code Annotated § 49-12-203(4)(b): an elected official;
Utah Code Annotated § 49-12-203(4)(c): an executive department head of the state, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission;
Utah Code Annotated § 49-12-203(4)(d): an employee of the Governor's Office of Planning and Budget;
Utah Code Annotated § 49-12-203(4)(e): an employee of the Governor's Office of Economic Opportunity;
Utah Code Annotated § 49-12-203(4)(f): an employee of the Commission on Criminal and Juvenile Justice;
Utah Code Annotated § 49-12-203(4)(g): an employee of the Governor's Office;
Utah Code Annotated § 49-12-203(4)(h): 63L-11-201 an employee of the Public Lands Policy Coordinating Office, created in Section
Utah Code Annotated § 49-12-203(4)(i): an employee of the State Auditor's Office;
Utah Code Annotated § 49-12-203(4)(j): an employee of the State Treasurer's Office;
Utah Code Annotated § 49-12-203(4)(k): 49-11-406 any other member who is permitted to make an election under Section
Utah Code Annotated § 49-12-203(4)(l): a person appointed as a city manager or chief city administrator or another person employed by a municipality, county, or other political subdivision, who is an at-will employee;
Utah Code Annotated § 49-12-203(4)(m): Title 11, Chapter 13, Interlocal Cooperation Act an employee of an interlocal cooperative agency created under
Utah Code Annotated § 49-12-203(4)(n): an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system.
Utah Code Annotated § 49-12-203(5): (4)
Utah Code Annotated § 49-12-203(5)(a): (4) Each participating employer shall prepare and maintain a list designating those positions eligible for exemption under Subsection
Utah Code Annotated § 49-12-203(5)(b): An employee may not be exempted unless the employee is employed in an exempted position designated by the participating employer.
Utah Code Annotated § 49-12-203(6): 49-13-203; 49-22-205
Utah Code Annotated § 49-12-203(6)(a): 49-13-203; 49-22-205 In accordance with this section, Section
Utah Code Annotated § 49-12-203(6)(b): A municipality, county, or political subdivision may exempt at least one regular full-time employee.
Utah Code Annotated § 49-12-203(7): Each participating employer shall:
Utah Code Annotated § 49-12-203(7)(a): maintain a list of employee exemptions; and
Utah Code Annotated § 49-12-203(7)(b): update the employee exemptions in the event of any change.
Utah Code Annotated § 49-12-203(8): The office may make rules to implement this section.
Utah Code Annotated § 49-12-203(9): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-12-203(9)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-12-203(9)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-12-204 Higher education employees' eligibility requirements -- Election between different retirement plans -- Classification requirements -- Transfer between systems -- One-time election window -- Rulemaking.
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Utah Code Annotated § 49-12-204(1): 
Utah Code Annotated § 49-12-204(1)(a): A regular full-time employee of an institution of higher education who is eligible to participate in either this system or a public or private retirement system, organization, or company, designated as described in Subsection (1)(c), shall, not later than January 1, 1979, elect to participate exclusively in this system or in an annuity contract allowed under this Subsection (1).
Utah Code Annotated § 49-12-204(1)(b): The election is final, and no right exists to make any further election.
Utah Code Annotated § 49-12-204(1)(c): The Utah Board of Higher Education shall designate the public or private retirement systems, organizations, or companies that a regular full-time employee of an institution of higher education is eligible to participate in under Subsection (1)(a).
Utah Code Annotated § 49-12-204(2): 
Utah Code Annotated § 49-12-204(2)(a): Except as provided under Subsection (2)(c), a regular full-time employee hired by an institution of higher education after January 1, 1979, may participate only in the retirement plan which attaches to the person's employment classification.
Utah Code Annotated § 49-12-204(2)(b): Each institution of higher education shall prepare or amend existing employment classifications, under the direction of the Utah Board of Higher Education, so that each classification is assigned with either:
Utah Code Annotated § 49-12-204(2)(b)(i): this system; or
Utah Code Annotated § 49-12-204(2)(b)(ii): a public or private system, organization, or company designated by the Utah Board of Higher Education.
Utah Code Annotated § 49-12-204(2)(c): Notwithstanding a person's employment classification assignment under Subsection (2)(b), a regular full-time employee who begins employment with an institution of higher education on or after May 11, 2010, has a one-time irrevocable election to continue participation in this system, if the employee has service credit in this system before the date of employment.
Utah Code Annotated § 49-12-204(3): Notwithstanding an employment classification assignment change made under Subsection (2)(b), a regular full-time employee hired by an institution of higher education after January 1, 1979, whose employment classification requires participation in this system may elect to continue participation in this system.
Utah Code Annotated § 49-12-204(4): A regular full-time employee hired by an institution of higher education after January 1, 1979, whose employment classification requires participation in this system shall participate in this system.
Utah Code Annotated § 49-12-204(5): 
Utah Code Annotated § 49-12-204(5)(a): Notwithstanding any other provision of this section, a regular full-time employee of an institution of higher education shall have a one-time irrevocable election to participate in this system if the employee:
Utah Code Annotated § 49-12-204(5)(a)(i): was hired after January 1, 1979;
Utah Code Annotated § 49-12-204(5)(a)(ii): whose employment classification assignment under Subsection (2)(b) required participation in a retirement program other than this system; and
Utah Code Annotated § 49-12-204(5)(a)(iii): has service credit in a system under this title.
Utah Code Annotated § 49-12-204(5)(b): The election under Subsection (5)(a) shall be made before June 30, 2010.
Utah Code Annotated § 49-12-204(5)(c): All forms required by the office must be completed and received by the office no later than June 30, 2010, for the election to participate in this system to be effective.
Utah Code Annotated § 49-12-204(5)(d): Beginning July 1, 2010, a regular full-time employee of an institution of higher education who elects to be covered by this system under Subsection (5)(a) may begin to accrue service credit in this system.
Utah Code Annotated § 49-12-204(6): 49-11-403 A regular full-time employee of an institution of higher education who elects to be covered by this system under Subsection (2)(c) or (5)(a), may purchase periods of employment while covered under another retirement program sponsored by the institution of higher education by complying with the requirements of Section
Utah Code Annotated § 49-12-204(7): The board shall make rules to implement this section.
Utah Code Annotated § 49-12-204(8): An employee's participation or election described in this section:
Utah Code Annotated § 49-12-204(8)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-12-204(8)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-12-301 Contributions -- Two levels -- Election by a participating employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
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Utah Code Annotated § 49-12-301(1): Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
Utah Code Annotated § 49-12-301(2): For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows:
Utah Code Annotated § 49-12-301(2)(a): Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions.
Utah Code Annotated § 49-12-301(2)(b): Level B includes all other participating employers in this system.
Utah Code Annotated § 49-12-301(3): 
Utah Code Annotated § 49-12-301(3)(a): A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions.
Utah Code Annotated § 49-12-301(3)(b): Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution.
Utah Code Annotated § 49-12-301(3)(c): The required member contributions shall be reduced by the amount that is paid by the participating employer.
Utah Code Annotated § 49-12-301(4): 
Utah Code Annotated § 49-12-301(4)(a): All member contributions are credited by the office to the account of the individual member.
Utah Code Annotated § 49-12-301(4)(b): This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-12-301(4)(c): All member contributions are vested and nonforfeitable.
Utah Code Annotated § 49-12-301(5): 
Utah Code Annotated § 49-12-301(5)(a): Each member is considered to consent to payroll deductions of member contributions.
Utah Code Annotated § 49-12-301(5)(b): The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.


Utah Code Annotated § 49-12-302 Purchase of service credit.
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Any member who works 20 or more hours per week for a participating employer participating in this system, but does not meet other eligibility requirements for service credit, may purchase the service credit in accordance with Section

Utah Code Annotated § 49-12-401 Eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-12-401(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-12-401(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-12-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-12-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-12-401(1)(c)(i): the member has accrued at least four years of service credit and has attained an age of 65 years;
Utah Code Annotated § 49-12-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-12-401(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-12-401(1)(c)(iv): the member has accrued at least 30 years of service credit.
Utah Code Annotated § 49-12-401(2): (3); (2)(a)(i)
Utah Code Annotated § 49-12-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-12-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-12-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-12-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-12-401(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-12-401(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-12-401(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-12-401(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-12-401(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-12-401(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-12-401(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-12-401(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-12-401(4)(b): 55 years old.


Utah Code Annotated § 49-12-402 Service retirement plans -- Calculation of retirement allowance.
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Utah Code Annotated § 49-12-402(1): 49-12-701
Utah Code Annotated § 49-12-402(1)(a): 49-12-701 Except as provided under Section
Utah Code Annotated § 49-12-402(1)(b): Options Two, Three, Four, Five, and Six are modifications of the Option One calculation.
Utah Code Annotated § 49-12-402(2): The Option One benefit is an annual allowance calculated as follows:
Utah Code Annotated § 49-12-402(2)(a): If the retiree is at least 65 years of age or has accrued at least 30 years of service credit, the allowance is:
Utah Code Annotated § 49-12-402(2)(a)(i): an amount equal to 1.25% of the retiree's final average monthly salary multiplied by the number of years of service credit accrued prior to July 1, 1975; plus
Utah Code Annotated § 49-12-402(2)(a)(ii): an amount equal to 2% of the retiree's final average monthly salary multiplied by the number of years of service credit accrued on and after July 1, 1975.
Utah Code Annotated § 49-12-402(2)(b): If the retiree is less than 65 years of age, the allowance shall be reduced 3% for each year of retirement from age 60 to age 65, unless the member has 30 or more years of accrued credit in which event no reduction is made to the allowance.
Utah Code Annotated § 49-12-402(2)(c): 
Utah Code Annotated § 49-12-402(2)(c)(i): Years of service includes any fractions of years of service to which the retiree may be entitled.
Utah Code Annotated § 49-12-402(2)(c)(ii): At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within 1/10 of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement.
Utah Code Annotated § 49-12-402(2)(d): An Option One allowance is only payable to the member during the member's lifetime.
Utah Code Annotated § 49-12-402(3): 49-11-609; 49-11-610 The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following:
Utah Code Annotated § 49-12-402(3)(a): 49-11-609; 49-11-610 Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections
Utah Code Annotated § 49-12-402(3)(b): Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-12-402(3)(c): Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to 1/2 of the retiree's allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-12-402(3)(d): Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-12-402(3)(d)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-12-402(3)(d)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-12-402(3)(e): Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-12-402(3)(e)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-12-402(3)(e)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-12-402(4): 49-12-203(1)(b)
Utah Code Annotated § 49-12-402(4)(a): 
Utah Code Annotated § 49-12-402(4)(a)(i): The final average salary is limited in the computation of that part of an allowance based on service rendered prior to July 1, 1967, during a period when the retiree received employer contributions on a portion of compensation from an educational institution toward the payment of the premium required on a retirement annuity contract with a public or private system, organization, or company designated by the Utah Board of Higher Education to $4,800.
Utah Code Annotated § 49-12-402(4)(a)(ii): This limitation is not applicable to retirees who elected to continue in this system by July 1, 1967.
Utah Code Annotated § 49-12-402(4)(b): 49-12-203(1)(b) Periods of employment which are exempt from this system under Subsection
Utah Code Annotated § 49-12-402(5): 
Utah Code Annotated § 49-12-402(5)(a): If a retiree under Option One dies within 90 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement.
Utah Code Annotated § 49-12-402(5)(b): Any payments made to the retiree shall be deducted from the amounts due to the beneficiary.
Utah Code Annotated § 49-12-402(6): (6)
Utah Code Annotated § 49-12-402(6)(a): If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to a Option One benefit at the time of divorce, if there is no court order filed in the matter.
Utah Code Annotated § 49-12-402(6)(b): (6) A conversion to an Option One benefit under this Subsection


Utah Code Annotated § 49-12-403 Allowance payable by lump sum payment.
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Utah Code Annotated § 49-12-403(1): If a retiree's allowance, as computed under this chapter, amounts to $25 or less, the allowance may be settled by the office by making a lump-sum payment of an amount actuarially equivalent to the allowance.
Utah Code Annotated § 49-12-403(2): A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.


Utah Code Annotated § 49-12-404 Lump-sum death benefit for retiree and spouse.
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Utah Code Annotated § 49-12-404(1): 
Utah Code Annotated § 49-12-404(1)(a): Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
Utah Code Annotated § 49-12-404(1)(b): Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-12-404(1)(c): The board may make rules for the administration of this lump-sum death benefit.
Utah Code Annotated § 49-12-404(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-12-404(2)(a): 49-11-609; 49-11-610 For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections
Utah Code Annotated § 49-12-404(2)(b): If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
Utah Code Annotated § 49-12-404(3): (3)
Utah Code Annotated § 49-12-404(3)(a): A retiree whose retirement date is on or after July 1, 1995, may elect to cancel the lump-sum death benefit under this section.
Utah Code Annotated § 49-12-404(3)(b): (3) The cancellation under this Subsection
Utah Code Annotated § 49-12-404(3)(c): Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.


Utah Code Annotated § 49-12-405 Death of married member -- Service retirement benefits to surviving spouse.
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Utah Code Annotated § 49-12-405(1): Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met:
Utah Code Annotated § 49-12-405(1)(a): the member has:
Utah Code Annotated § 49-12-405(1)(a)(i): 25 or more years of service credit;
Utah Code Annotated § 49-12-405(1)(a)(ii): attained age 60 with 20 or more years of service credit;
Utah Code Annotated § 49-12-405(1)(a)(iii): attained age 62 with 10 or more years of service credit; or
Utah Code Annotated § 49-12-405(1)(a)(iv): attained age 65 with four or more years of service credit; and
Utah Code Annotated § 49-12-405(1)(b): the member dies leaving a surviving spouse.
Utah Code Annotated § 49-12-405(2): The surviving spouse who requests a benefit under this section shall apply in writing to the office.  The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-12-405(2)(a): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-12-405(2)(b): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code Annotated § 49-12-405(3): 49-12-402 The Option Three benefit calculation, when there are 25 or more years of service credit, shall be calculated without a reduction in allowance under Section
Utah Code Annotated § 49-12-405(4): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-12-405(5): 49-12-501; 49-12-501
Utah Code Annotated § 49-12-405(5)(a): 49-12-501 Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any payments made under Section
Utah Code Annotated § 49-12-405(5)(b): 49-12-501 Payments made under this section and Section
Utah Code Annotated § 49-12-405(6): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-12-406 Exceptions for part-time elective or appointive service -- Computation of allowance -- Justice court judges.
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Utah Code Annotated § 49-12-406(1): 49-11-401; 49-12-102 Notwithstanding the provisions of Sections
Utah Code Annotated § 49-12-406(2): 
Utah Code Annotated § 49-12-406(2)(a): 
Utah Code Annotated § 49-12-406(2)(a)(i): A justice court judge who has service with only one participating employer shall be considered part-time or full-time by the office as certified by the participating employer.
Utah Code Annotated § 49-12-406(2)(a)(ii): If there is a dispute between the office and a participating employer or justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination.
Utah Code Annotated § 49-12-406(2)(b): If a justice court judge has a combination of part-time service and full-time position service with one participating employer, the office shall compute separate allowances on the basis of compensation actually received by the judge during the part-time and full-time periods of service.
Utah Code Annotated § 49-12-406(3): 78A-7-206(1)(b)(ii); (3)(a); (3)(a)
Utah Code Annotated § 49-12-406(3)(a): 78A-7-206(1)(b)(ii) A justice court judge who has service with more than one participating employer shall be considered full-time by the office for a period of service in which the judge is certified as full-time by:
Utah Code Annotated § 49-12-406(3)(a)(i): a participating employer;
Utah Code Annotated § 49-12-406(3)(a)(ii): a group of participating employers where the judge's part-time work for each employer, when aggregated, amounts to full-time service; or
Utah Code Annotated § 49-12-406(3)(a)(iii): 78A-7-206(1)(b)(ii) the Administrative Office of the Courts beginning on or after January 1, 2009, based on the judge's aggregate caseload of the multiple employers as determined by the judge's caseloads of the individual courts of each employer in accordance with Subsection
Utah Code Annotated § 49-12-406(3)(b): (3)(a) If a justice court judge has full-time service under Subsection
Utah Code Annotated § 49-12-406(3)(c): (3)(a) If a justice court judge has part-time service performed that is not within a period considered full-time service under Subsection
Utah Code Annotated § 49-12-406(3)(d): If there is a dispute between the office and a participating employer, a group of participating employers, or a justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination.
Utah Code Annotated § 49-12-406(4): All of the service rendered by a justice court judge in any one fiscal or calendar year may not count for more than one year of service credit.


Utah Code Annotated § 49-12-407 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-12-407(1): 49-12-402; 49-12-404 The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-12-407(1)(a): 49-12-402; 49-12-404 an original allowance paid under Section
Utah Code Annotated § 49-12-407(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-12-407(2): 
Utah Code Annotated § 49-12-407(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-12-407(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be  accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-12-407(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-12-407(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-12-408 Minimum monthly allowance.
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Utah Code Annotated § 49-12-408(1): A retiree under this system may not receive less than $9 per month for each year of service credit at the time of retirement.
Utah Code Annotated § 49-12-408(2): 49-12-402 The increased allowance provided by this section may not exceed the allowance payable under Option One under Section
Utah Code Annotated § 49-12-408(3): 49-12-301 The cost of providing this benefit shall be assumed within the contribution rate established under Section


Utah Code Annotated § 49-12-409 Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
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Utah Code Annotated § 49-12-409(1): 
Utah Code Annotated § 49-12-409(1)(a): A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
Utah Code Annotated § 49-12-409(1)(b): At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
Utah Code Annotated § 49-12-409(1)(c): The member's retirement date shall be immediately after the purchase of years of service credit.
Utah Code Annotated § 49-12-409(1)(d): The member shall pay at least 5% of the cost of the purchase.
Utah Code Annotated § 49-12-409(1)(e): To qualify for a purchase of service credit under this section, the member shall:
Utah Code Annotated § 49-12-409(1)(e)(i): have at least five years of service credit; and
Utah Code Annotated § 49-12-409(1)(e)(ii): otherwise meet federal eligibility requirements.
Utah Code Annotated § 49-12-409(2): 49-11-403 The purchase price for the years of service credit shall be calculated and paid for as provided in Section
Utah Code Annotated § 49-12-409(3): Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
Utah Code Annotated § 49-12-409(4): Only members retiring from this system may purchase service credit under this section.


Utah Code Annotated § 49-12-501 Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim -- Exclusion.
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Utah Code Annotated § 49-12-501(1): The office shall provide a death benefit for members of this system.
Utah Code Annotated § 49-12-501(2): The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
Utah Code Annotated § 49-12-501(2)(a): benefit levels;
Utah Code Annotated § 49-12-501(2)(b): classes of members; and
Utah Code Annotated § 49-12-501(2)(c): a living benefit option.
Utah Code Annotated § 49-12-501(3): 49-12-402; 49-12-404 This death benefit is payable when:
Utah Code Annotated § 49-12-501(3)(a): 49-12-402 the member dies prior to the member's retirement date or dies under circumstances which Section
Utah Code Annotated § 49-12-501(3)(b): the office receives acceptable proof of death; and
Utah Code Annotated § 49-12-501(3)(c): 49-12-404 benefits are not payable under Section
Utah Code Annotated § 49-12-501(4): The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
Utah Code Annotated § 49-12-501(4)(a): the return of any member contributions under this chapter; plus
Utah Code Annotated § 49-12-501(4)(b): a percentage of the final average salary of the member to be determined by the board.
Utah Code Annotated § 49-12-501(5): Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
Utah Code Annotated § 49-12-501(6): 49-12-301 The cost of the death benefit shall be paid by the participating employer as a portion of the contribution rate established under Section
Utah Code Annotated § 49-12-501(7): (4)(b) The portion of the death benefit provided under Subsection
Utah Code Annotated § 49-12-501(7)(a): that member has 10 or more years of accrued service credit prior to July 1, 1987; or
Utah Code Annotated § 49-12-501(7)(b): the death of the member occurs either:
Utah Code Annotated § 49-12-501(7)(b)(i): within a period of 120 days after the last day of work for which the person received compensation; or
Utah Code Annotated § 49-12-501(7)(b)(ii): while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
Utah Code Annotated § 49-12-501(8): (4)(b); 49-11-609; 49-11-610 The death benefit provided under Subsection
Utah Code Annotated § 49-12-501(9): (7) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection
Utah Code Annotated § 49-12-501(10): Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office, and the office is not liable for any further or additional claims or assessments on behalf of the member.
Utah Code Annotated § 49-12-501(11): Title 75, Chapter 2, Intestate Succession and Wills Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under
Utah Code Annotated § 49-12-501(12): A death benefit under this section may not be paid to a beneficiary of a retiree under this system.


Utah Code Annotated § 49-12-601 Disability retirement -- Medical examinations -- Reemployment of retirant with a disability -- Cancellation of benefit -- Service credit -- Retirant with a disability engaging in gainful employment -- Reduction of allowance -- Refusal to submit to medical examination.
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Utah Code Annotated § 49-12-601(1): Only members of this system who became eligible for a disability retirement allowance before January 1, 1983, are covered under this section.
Utah Code Annotated § 49-12-601(2): 
Utah Code Annotated § 49-12-601(2)(a): The board may, upon the recommendation of the administrator, require any retirant who has been retired for disability and who has not attained the age of 60 years, to undergo a medical examination by a physician, physician assistant, or surgeon, appointed by the board, at the place of residence of the retirant or other place mutually agreed upon.
Utah Code Annotated § 49-12-601(2)(b): Upon the basis of the examination, the board shall determine whether the retirant with a disability is still incapacitated, physically or mentally, for service under this chapter.
Utah Code Annotated § 49-12-601(2)(c): If the board determines that the retirant is not incapacitated, the retirement allowance shall be cancelled and the retirant shall be reinstated immediately to a position of the same class as that held by the retirant when retired for disability.
Utah Code Annotated § 49-12-601(2)(d): If any employing unit is unable to reinstate the retirant, the board shall continue the disability retirement allowance of the retirant until employment is available.
Utah Code Annotated § 49-12-601(3): 
Utah Code Annotated § 49-12-601(3)(a): If a retirant with a disability under this system reenters covered service and is eligible for membership in the retirement system, the retirement allowance shall be cancelled and the retirant shall immediately become a member of the retirement system.
Utah Code Annotated § 49-12-601(3)(b): 
Utah Code Annotated § 49-12-601(3)(b)(i): The member's individual account shall be credited with an amount which is the actuarial equivalent, at the time of reentry, based on a disabled life, of that portion of the member's retirement allowance which was derived from the member's accumulated contributions.
Utah Code Annotated § 49-12-601(3)(b)(ii): The amount credited may not exceed the amount of accumulated contributions standing at the time of retirement.
Utah Code Annotated § 49-12-601(3)(c): Each member shall receive credit for the service in the member's account at the time of retirement.
Utah Code Annotated § 49-12-601(4): (6) If the retirement allowance of any retirant with a disability is cancelled for any cause other than reentry into service, the retirant shall be paid the accumulated contributions less the amounts prescribed by Subsection
Utah Code Annotated § 49-12-601(5): (5)
Utah Code Annotated § 49-12-601(5)(a): If any member retired for disability engages in a gainful occupation prior to attaining age 60, the administrator shall reduce the amount of the retirement allowance to an amount which, when added to the compensation earned monthly by the retirant in that occupation, may not exceed the amount of the final average monthly salary on the basis of which the current service retirement allowance was determined.
Utah Code Annotated § 49-12-601(5)(b): (5) If the earning capacity of the retirant is further altered, the administrator may further alter the retirement allowance as provided in this Subsection
Utah Code Annotated § 49-12-601(5)(c): In no event, however, may the retirement benefit be reduced below that portion of the retirant's allowance derived from the retirant's own accumulated contributions.
Utah Code Annotated § 49-12-601(5)(d): When the retirant reaches age 60, the retirement allowance shall be made equal to the amount upon which the retirant was originally retired and may not again be modified for any cause.
Utah Code Annotated § 49-12-601(6): 
Utah Code Annotated § 49-12-601(6)(a): If any member who retired for disability under age 60, refuses to submit to a medical examination, the retirement allowance may be discontinued until the retirant withdraws that refusal.
Utah Code Annotated § 49-12-601(6)(b): If the refusal continues for one year the disability status may be cancelled and membership terminated.
Utah Code Annotated § 49-12-601(6)(c): 
Utah Code Annotated § 49-12-601(6)(c)(i): The retirant's accumulated contribution account shall be the actuarial equivalent on the date of the retirant's change of status, based on a disabled life, of that portion of the disability retirement allowance which was derived from the retirant's accumulated contributions.
Utah Code Annotated § 49-12-601(6)(c)(ii): The amount credited may not exceed the amount of the retirant's accumulated contributions at the time of disability retirement.


Utah Code Annotated § 49-12-701 Early retirement incentive -- Eligibility -- Calculation of benefit -- Payment of costs -- Savings to be appropriated by Legislature -- Restrictions on reemployment.
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Utah Code Annotated § 49-12-701(1): (2); 49-12-401; (3)(a); (3)(b) Any member of this system may retire and receive the allowance allowed under Subsection
Utah Code Annotated § 49-12-701(1)(a): 49-12-401 the member is eligible for retirement under Section
Utah Code Annotated § 49-12-701(1)(b): the member elects to forfeit any stipend for retirement offered by the participating employer; and
Utah Code Annotated § 49-12-701(1)(c): (3)(a); (3)(b) the member elects to retire from this system by applying for retirement by the date established under Subsection
Utah Code Annotated § 49-12-701(2): (1)
Utah Code Annotated § 49-12-701(2)(a): (1) A member who retires under Subsection
Utah Code Annotated § 49-12-701(2)(b): An actuarial reduction may not be applied to the allowance granted under this section.
Utah Code Annotated § 49-12-701(3): In order to receive the allowance allowed by this section, a member shall submit an application to the office as follows:
Utah Code Annotated § 49-12-701(3)(a): 
Utah Code Annotated § 49-12-701(3)(a)(i): For state and school employees under Level A, the application shall be filed by May 31, 1987. The member's retirement date shall then be set by the member on the 1st or 16th day of July, August, or September, 1987.
Utah Code Annotated § 49-12-701(3)(a)(ii): If a Level A member elects to retire, the executive director or participating employer may request the member to delay the retirement date until a later date, but no later than June 30, 1988.
Utah Code Annotated § 49-12-701(3)(a)(iii): If the member agrees to delay the retirement date, the retirement date shall be delayed, but service credit may not be accrued after the member's original retirement date elected by the member, and compensation earned after the member's original retirement date may not be used in the calculation of the final average salary for determining the retirement allowance.
Utah Code Annotated § 49-12-701(3)(b): 
Utah Code Annotated § 49-12-701(3)(b)(i): For political subdivision employees under Level B, the application shall be filed by September 30, 1987.
Utah Code Annotated § 49-12-701(3)(b)(ii): The retirement date shall then be set by the member on the 1st or 16th day of July, August, September, October, November, or December, 1987.
Utah Code Annotated § 49-12-701(4): (4)(a); (b); (4)(d); Title 53F, Chapter 2, State Funding -- Minimum School Program; (4)(c)(i); (ii); (4)(c)(i); (4)(c)(ii)
Utah Code Annotated § 49-12-701(4)(a): The cost of providing the allowance under this section shall be funded in fiscal year 1987-88 by a supplemental appropriation in the 1988 General Session based on the retirement contribution rate increase established by the consulting actuary and approved by the board.
Utah Code Annotated § 49-12-701(4)(b): The cost of providing the allowance under this section shall be funded beginning July 1, 1988, by means of an increase in the retirement contribution rate established by the consulting actuary and approved by the board.
Utah Code Annotated § 49-12-701(4)(c): (4)(a); (b); (4)(d); Title 53F, Chapter 2, State Funding -- Minimum School Program The rate increase under Subsections
Utah Code Annotated § 49-12-701(4)(c)(i): (4)(d) for state employees, by an appropriation from the account established by the Division of Finance under Subsection
Utah Code Annotated § 49-12-701(4)(c)(ii): Title 53F, Chapter 2, State Funding -- Minimum School Program for school employees, by direct contributions from the employing unit, which may not be funded through an increase in the retirement contribution amount established in
Utah Code Annotated § 49-12-701(4)(c)(iii): for political subdivisions under Level B, by direct contributions by the participating employer.
Utah Code Annotated § 49-12-701(4)(d): (4)(c)(i); (ii); (4)(c)(i); (4)(c)(ii)
Utah Code Annotated § 49-12-701(4)(d)(i): (4)(c)(i); (ii) Each year, any excess savings derived from this early retirement incentive which are above the costs of funding the increase and the costs of paying insurance, sick leave, compensatory leave, and vacation leave under Subsections
Utah Code Annotated § 49-12-701(4)(d)(ii): (4)(c)(i) In the case of Subsection
Utah Code Annotated § 49-12-701(4)(d)(iii): (4)(c)(ii) In the case of Subsection
Utah Code Annotated § 49-12-701(4)(d)(iv): The State Board of Education and the participating employer may not spend the savings until appropriated by the Legislature as provided by law.
Utah Code Annotated § 49-12-701(5): 49-11-504; Chapter 11, Part 12, Postretirement Reemployment Restrictions Act A member who retires under this section is subject to Section
Utah Code Annotated § 49-12-701(6): The board may adopt rules to administer this section.
Utah Code Annotated § 49-12-701(7): The Legislative Auditor General shall perform an audit to ensure compliance with this section.


Utah Code Annotated - Title 49 - Chapter 13 - Public Employees' Noncontributory Retirement Act
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Utah Code Annotated § 49-13-101 Title.
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This chapter is known as the "Public Employees' Noncontributory Retirement Act."

Utah Code Annotated § 49-13-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-13-102(1): 49-12-102 "Benefits normally provided" means the same as that term is defined in Section
Utah Code Annotated § 49-13-102(2): 53F-2-513; (2)
Utah Code Annotated § 49-13-102(2)(a): "Compensation" means the total amount of payments made by a participating employer to a member of this system for services rendered to the participating employer, including:
Utah Code Annotated § 49-13-102(2)(a)(i): bonuses;
Utah Code Annotated § 49-13-102(2)(a)(ii): cost-of-living adjustments;
Utah Code Annotated § 49-13-102(2)(a)(iii): other payments currently includable in gross income and that are subject to social security deductions, including any payments in excess of the maximum amount subject to deduction under social security law; and
Utah Code Annotated § 49-13-102(2)(a)(iv): amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-13-102(2)(b): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17).
Utah Code Annotated § 49-13-102(2)(c): 53F-2-513 "Compensation" does not include:
Utah Code Annotated § 49-13-102(2)(c)(i): the monetary value of remuneration paid in kind, including a residence or use of equipment;
Utah Code Annotated § 49-13-102(2)(c)(ii): the cost of any employment benefits paid for by the participating employer;
Utah Code Annotated § 49-13-102(2)(c)(iii): compensation paid to a temporary employee, an exempt employee, or an employee otherwise ineligible for service credit;
Utah Code Annotated § 49-13-102(2)(c)(iv): any payments upon termination, including accumulated vacation, sick leave payments, severance payments, compensatory time payments, or any other special payments;
Utah Code Annotated § 49-13-102(2)(c)(v): any allowances or payments to a member for costs or expenses paid by the participating employer, including automobile costs, uniform costs, travel costs, tuition costs, housing costs, insurance costs, equipment costs, and dependent care costs; or
Utah Code Annotated § 49-13-102(2)(c)(vi): 53F-2-513 a teacher salary bonus described in Section
Utah Code Annotated § 49-13-102(2)(d): (2) The executive director may determine if a payment not listed under this Subsection
Utah Code Annotated § 49-13-102(3): (3)(b); (c); (d); (e); (3)(c); (3)(b); (7)
Utah Code Annotated § 49-13-102(3)(a): (3)(b); (c); (d); (e) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-13-102(3)(b): (3)(c) Except as provided in Subsection
Utah Code Annotated § 49-13-102(3)(c): (3)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-13-102(3)(c)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-13-102(3)(c)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-13-102(3)(d): If the member retires more than six months from the date of termination of employment and for purposes of computing the member's final average salary only, the member is considered to have been in service at the member's last rate of pay from the date of the termination of employment to the effective date of retirement.
Utah Code Annotated § 49-13-102(3)(e): (7) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-13-102(4): 49-13-201; 49-13-202 "Participating employer" means an employer that meets the participation requirements of Sections
Utah Code Annotated § 49-13-102(5): 49-13-407; (5); 63G-6a-805
Utah Code Annotated § 49-13-102(5)(a): "Regular full-time employee" means an employee:
Utah Code Annotated § 49-13-102(5)(a)(i): whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year;
Utah Code Annotated § 49-13-102(5)(a)(ii): whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and
Utah Code Annotated § 49-13-102(5)(a)(iii): who receives benefits normally provided by the participating employer.
Utah Code Annotated § 49-13-102(5)(b): 49-13-407; (5) "Regular full-time employee" includes:
Utah Code Annotated § 49-13-102(5)(b)(i): a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half time or more;
Utah Code Annotated § 49-13-102(5)(b)(ii): a classified school employee:
Utah Code Annotated § 49-13-102(5)(b)(ii)(A): who is hired before July 1, 2013; and
Utah Code Annotated § 49-13-102(5)(b)(ii)(B): whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided;
Utah Code Annotated § 49-13-102(5)(b)(iii): 49-13-407 an officer, elective or appointive, who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section
Utah Code Annotated § 49-13-102(5)(b)(iv): a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and
Utah Code Annotated § 49-13-102(5)(b)(v): (5) an individual who otherwise meets the definition of this Subsection
Utah Code Annotated § 49-13-102(5)(c): 63G-6a-805 "Regular full-time employee" does not include a classified school employee:
Utah Code Annotated § 49-13-102(5)(c)(i): 
Utah Code Annotated § 49-13-102(5)(c)(i)(A): who is hired on or after July 1, 2013; and
Utah Code Annotated § 49-13-102(5)(c)(i)(B): who does not receive benefits normally provided by the participating employer even if the employment normally requires an average of 20 hours per week or more for a participating employer;
Utah Code Annotated § 49-13-102(5)(c)(ii): 
Utah Code Annotated § 49-13-102(5)(c)(ii)(A): who is hired before July 1, 2013;
Utah Code Annotated § 49-13-102(5)(c)(ii)(B): who did not qualify as a regular full-time employee before July 1, 2013;
Utah Code Annotated § 49-13-102(5)(c)(ii)(C): who does not receive benefits normally provided by the participating employer; and
Utah Code Annotated § 49-13-102(5)(c)(ii)(D): whose employment hours are increased on or after July 1, 2013, to require an average of 20 hours per week or more for a participating employer; or
Utah Code Annotated § 49-13-102(5)(c)(iii): 63G-6a-805 who is a person working on a contract:
Utah Code Annotated § 49-13-102(5)(c)(iii)(A): for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and
Utah Code Annotated § 49-13-102(5)(c)(iii)(B): 63G-6a-805 that has been set aside from procurement requirements by the state pursuant to Section
Utah Code Annotated § 49-13-102(6): "System" means the Public Employees' Noncontributory Retirement System.
Utah Code Annotated § 49-13-102(7): "Years of service credit" means:
Utah Code Annotated § 49-13-102(7)(a): a period consisting of 12 full months as determined by the board;
Utah Code Annotated § 49-13-102(7)(b): a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter; or
Utah Code Annotated § 49-13-102(7)(c): the regular school year consisting of not less than eight months of full-time service for a regular full-time employee of an educational institution.


Utah Code Annotated § 49-13-103 Creation of system.
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There is created for members employed by a participating employer the "Public Employees' Noncontributory Retirement System."

Utah Code Annotated § 49-13-104 Creation of trust fund.
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Utah Code Annotated § 49-13-104(1): There is created the "Public Employees' Noncontributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
Utah Code Annotated § 49-13-104(2): The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-13-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-13-201 System membership -- Eligibility.
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Utah Code Annotated § 49-13-201(1): Chapter 12, Public Employees' Contributory Retirement Act Beginning July 1, 1986, the state and its educational institutions shall participate in this system.
Utah Code Annotated § 49-13-201(1)(a): A person entering regular full-time employment with the state or its educational institutions after July 1, 1986, but before July 1, 2011, is eligible for service credit in this system.
Utah Code Annotated § 49-13-201(1)(b): A person entering regular full-time employment with the state or its educational institutions after July 1, 2011, who has service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, is eligible for service credit in this system.
Utah Code Annotated § 49-13-201(1)(c): Chapter 12, Public Employees' Contributory Retirement Act A regular full-time employee of the state or its educational institutions prior to July 1, 1986, may either become eligible for service credit in this system or remain eligible for service in the system established under
Utah Code Annotated § 49-13-201(2): Chapter 12, Public Employees' Contributory Retirement Act An employer, other than the state and its educational institutions, may participate in this system except that once an employer elects to participate in this system, that election is irrevocable and the election must be made before July 1, 2011.
Utah Code Annotated § 49-13-201(2)(a): Until June 30, 2011, a person initially entering regular full-time employment with a participating employer which elects to participate in this system is eligible for service credit in this system.
Utah Code Annotated § 49-13-201(2)(b): Chapter 12, Public Employees' Contributory Retirement Act A person in regular full-time employment with a participating employer prior to the participating employer's election to participate in this system may either become eligible for service credit in this system or remain eligible for service in the system established under
Utah Code Annotated § 49-13-201(3): (1); (2) Notwithstanding the provisions of Subsections


Utah Code Annotated § 49-13-202 Participation of employers -- Limitations -- Exclusions -- Admission requirements -- Nondiscrimination requirements -- Service credit purchases.
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Utah Code Annotated § 49-13-202(1): (2)
Utah Code Annotated § 49-13-202(1)(a): (2) Unless excluded under Subsection
Utah Code Annotated § 49-13-202(1)(b): In addition to participation in this system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the participating employer's employees.
Utah Code Annotated § 49-13-202(2): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407; Title 17D, Chapter 1, Special Service District Act; (5); Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (5) The following employers may be excluded from participation in this system:
Utah Code Annotated § 49-13-202(2)(a): an employer not initially admitted or included as a participating employer in this system before January 1, 1982, if:
Utah Code Annotated § 49-13-202(2)(a)(i): the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for the employer's employees, except for Social Security; or
Utah Code Annotated § 49-13-202(2)(a)(ii): the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date;
Utah Code Annotated § 49-13-202(2)(b): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407 an employer that is a charter school authorized under
Utah Code Annotated § 49-13-202(2)(c): Title 17D, Chapter 1, Special Service District Act; (5) an employer that is a hospital created as a special service district under
Utah Code Annotated § 49-13-202(2)(d): Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (5) an employer that is licensed as a nursing care facility under
Utah Code Annotated § 49-13-202(2)(e): an employer that is a risk management association initially created by interlocal agreement before 1986 for the purpose of implementing a self-insurance joint protection program for the benefit of member municipalities of the association.
Utah Code Annotated § 49-13-202(3): (2)(a)(i); (4) If an employer that may be excluded under Subsection
Utah Code Annotated § 49-13-202(4): 
Utah Code Annotated § 49-13-202(4)(a): An employer may, by resolution of the employer's governing body, apply for admission to this system.
Utah Code Annotated § 49-13-202(4)(b): Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.
Utah Code Annotated § 49-13-202(5): Title 17D, Chapter 1, Special Service District Act; Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (2)(e); (5)(a); (5)(a); (5)(a)(i); (ii); (iii); (5)(a); Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act
Utah Code Annotated § 49-13-202(5)(a): Title 17D, Chapter 1, Special Service District Act; Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act; (2)(e)
Utah Code Annotated § 49-13-202(5)(a)(i): Title 17D, Chapter 1, Special Service District Act Until June 30, 2009, a employer that is a hospital created as a special service district under
Utah Code Annotated § 49-13-202(5)(a)(ii): Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; Title 17D, Chapter 1, Special Service District Act Until June 30, 2014, an employer that is licensed as a nursing care facility under
Utah Code Annotated § 49-13-202(5)(a)(iii): (2)(e) On or before July 1, 2010, an employer described in Subsection
Utah Code Annotated § 49-13-202(5)(b): (5)(a); (5)(a); (5)(a)(i); (ii); (iii) An election provided under Subsection
Utah Code Annotated § 49-13-202(5)(b)(i): (5)(a) is a one-time election made no later than the time specified under Subsection
Utah Code Annotated § 49-13-202(5)(b)(ii): shall be documented by a resolution adopted by the governing body of the employer;
Utah Code Annotated § 49-13-202(5)(b)(iii): is irrevocable; and
Utah Code Annotated § 49-13-202(5)(b)(iv): (5)(a)(i); (ii); (iii) applies to the employer as described in Subsection
Utah Code Annotated § 49-13-202(5)(c): (5)(a); Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act The employer making an election under Subsection
Utah Code Annotated § 49-13-202(5)(c)(i): Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act under
Utah Code Annotated § 49-13-202(5)(c)(ii): under any other program.
Utah Code Annotated § 49-13-202(6): 49-11-403; 49-11-403(2)(a); (6)
Utah Code Annotated § 49-13-202(6)(a): 49-11-403; 49-11-403(2)(a) If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:
Utah Code Annotated § 49-13-202(6)(a)(i): purchase service credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and
Utah Code Annotated § 49-13-202(6)(a)(ii): 49-11-403; 49-11-403(2)(a) comply with the provisions of Section
Utah Code Annotated § 49-13-202(6)(b): (6) For a purchase made under this Subsection
Utah Code Annotated § 49-13-202(6)(b)(i): have at least four years of service credit before the purchase can be made; or
Utah Code Annotated § 49-13-202(6)(b)(ii): forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.


Utah Code Annotated § 49-13-203 Exclusions from membership in system.
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Utah Code Annotated § 49-13-203(1): (2); (3)(a); Title 35A, Chapter 4, Employment Security Act; 49-13-202(5); 49-13-202(5); 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b); (1)(h)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b); 49-11-625; 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) The following employees are not eligible for service credit in this system:
Utah Code Annotated § 49-13-203(1)(a): (2) subject to the requirements of Subsection
Utah Code Annotated § 49-13-203(1)(b): (3)(a) except as provided under Subsection
Utah Code Annotated § 49-13-203(1)(c): an employee serving as an exchange employee from outside the state for an employer who has not elected to make all of the employer's exchange employees eligible for service credit in this system;
Utah Code Annotated § 49-13-203(1)(d): an executive department head of the state or a legislative director, senior executive employed by the governor's office, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission who files a formal request for exemption;
Utah Code Annotated § 49-13-203(1)(e): Title 35A, Chapter 4, Employment Security Act an employee of the Department of Workforce Services who is covered under another retirement system allowed under
Utah Code Annotated § 49-13-203(1)(f): 49-13-202(5); 49-13-202(5) an employee who is employed with an employer that has elected to be excluded from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(g): 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b) an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-13-203(1)(g)(i): 49-11-623(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(g)(ii): 49-11-623(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(h): (1)(h)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b) an employee described in Subsection
Utah Code Annotated § 49-13-203(1)(h)(i): 49-11-624(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(h)(ii): 49-11-624(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(i): 49-11-625 an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-13-203(1)(j): 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) an employee who is employed with a withdrawing entity that elects under Section
Utah Code Annotated § 49-13-203(1)(j)(i): 49-11-626(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(1)(j)(ii): 49-11-626(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-13-203(2): If an employee whose status is temporary in nature due to the nature of type of work to be performed:
Utah Code Annotated § 49-13-203(2)(a): is employed for a term that exceeds six months and the employee otherwise qualifies for service credit in this system, the participating employer shall report and certify to the office that the employee is a regular full-time employee effective the beginning of the seventh month of employment; or
Utah Code Annotated § 49-13-203(2)(b): was previously terminated prior to being eligible for service credit in this system and is reemployed within three months of termination by the same participating employer, the participating employer shall report and certify that the member is a regular full-time employee when the total of the periods of employment equals six months and the employee otherwise qualifies for service credits in this system.
Utah Code Annotated § 49-13-203(3): (1)(b); (1)(f); 49-13-202(5); (1)(f)
Utah Code Annotated § 49-13-203(3)(a): (1)(b) Upon cessation of the participating employer contributions, an employee under Subsection
Utah Code Annotated § 49-13-203(3)(b): (1)(f); 49-13-202(5); (1)(f) Notwithstanding the provisions of Subsection
Utah Code Annotated § 49-13-203(4): 49-11-406; Title 11, Chapter 13, Interlocal Cooperation Act Upon filing a written request for exemption with the office, the following employees shall be exempt from coverage under this system:
Utah Code Annotated § 49-13-203(4)(a): a full-time student or the spouse of a full-time student and individuals employed in a trainee relationship;
Utah Code Annotated § 49-13-203(4)(b): an elected official;
Utah Code Annotated § 49-13-203(4)(c): an executive department head of the state, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission;
Utah Code Annotated § 49-13-203(4)(d): an employee of the Governor's Office of Planning and Budget;
Utah Code Annotated § 49-13-203(4)(e): an employee of the Governor's Office of Economic Opportunity;
Utah Code Annotated § 49-13-203(4)(f): an employee of the Commission on Criminal and Juvenile Justice;
Utah Code Annotated § 49-13-203(4)(g): an employee of the Governor's Office;
Utah Code Annotated § 49-13-203(4)(h): an employee of the State Auditor's Office;
Utah Code Annotated § 49-13-203(4)(i): an employee of the State Treasurer's Office;
Utah Code Annotated § 49-13-203(4)(j): 49-11-406 any other member who is permitted to make an election under Section
Utah Code Annotated § 49-13-203(4)(k): a person appointed as a city manager or chief city administrator or another person employed by a municipality, county, or other political subdivision, who is an at-will employee;
Utah Code Annotated § 49-13-203(4)(l): Title 11, Chapter 13, Interlocal Cooperation Act an employee of an interlocal cooperative agency created under
Utah Code Annotated § 49-13-203(4)(m): an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system.
Utah Code Annotated § 49-13-203(5): (4)
Utah Code Annotated § 49-13-203(5)(a): (4) Each participating employer shall prepare and maintain a list designating those positions eligible for exemption under Subsection
Utah Code Annotated § 49-13-203(5)(b): An employee may not be exempted unless the employee is employed in a position designated by the participating employer.
Utah Code Annotated § 49-13-203(6): 49-12-203; 49-22-205
Utah Code Annotated § 49-13-203(6)(a): 49-12-203; 49-22-205 In accordance with this section, Section
Utah Code Annotated § 49-13-203(6)(b): A municipality, county, or political subdivision may exempt at least one regular full-time employee.
Utah Code Annotated § 49-13-203(7): Each participating employer shall:
Utah Code Annotated § 49-13-203(7)(a): maintain a list of employee exemptions; and
Utah Code Annotated § 49-13-203(7)(b): update the employee exemptions in the event of any change.
Utah Code Annotated § 49-13-203(8): The office may make rules to implement this section.
Utah Code Annotated § 49-13-203(9): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-13-203(9)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-13-203(9)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-13-204 Higher education employees' eligibility requirements -- Election between different retirement plans -- Classification requirements -- Transfer between systems -- One-time election window -- Rulemaking.
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Utah Code Annotated § 49-13-204(1): 
Utah Code Annotated § 49-13-204(1)(a): A regular full-time employee of an institution of higher education who is eligible to participate in either this system or in a retirement system with a public or private retirement system, organization, or company, designated as described in Subsection (1)(c), shall, not later than January 1, 1979, elect to participate exclusively in this system or in an annuity contract allowed under this Subsection (1)(a).
Utah Code Annotated § 49-13-204(1)(b): The election is final, and no right exists to make any further election.
Utah Code Annotated § 49-13-204(1)(c): The Utah Board of Higher Education shall designate the public or private retirement systems, organizations, or companies that a regular full-time employee of an institution of higher education is eligible to participate in under Subsection (1)(a).
Utah Code Annotated § 49-13-204(2): 
Utah Code Annotated § 49-13-204(2)(a): Except as provided under Subsection (2)(c), a regular full-time employee hired by an institution of higher education after January 1, 1979, may participate only in the retirement plan which attaches to the person's employment classification.
Utah Code Annotated § 49-13-204(2)(b): Each institution of higher education shall prepare or amend existing employment classifications, under the direction of the Utah Board of Higher Education, so that each classification is assigned with either:
Utah Code Annotated § 49-13-204(2)(b)(i): this system; or
Utah Code Annotated § 49-13-204(2)(b)(ii): a public or private system, organization, or company designated by except as provided in Subsection (2)(b)(ii)(B), the Utah Board of Higher Education.
Utah Code Annotated § 49-13-204(2)(c): Notwithstanding a person's employment classification assignment under Subsection (2)(b), a regular full-time employee who begins employment with an institution of higher education on or after May 11, 2010, has a one-time irrevocable election to continue participation in this system, if the employee has service credit in this system before the date of employment.
Utah Code Annotated § 49-13-204(3): Notwithstanding an employment classification assignment change made under Subsection (2)(b), a regular full-time employee hired by an institution of higher education after January 1, 1979, whose employment classification requires participation in this system may elect to continue participation in this system.
Utah Code Annotated § 49-13-204(4): A regular full-time employee hired by an institution of higher education after January 1, 1979, whose employment classification requires participation in this system shall participate in this system.
Utah Code Annotated § 49-13-204(5): 
Utah Code Annotated § 49-13-204(5)(a): Notwithstanding any other provision of this section, a regular full-time employee of an institution of higher education whose employment classification assignment under Subsection (2)(b) required participation in a retirement program other than this system shall have a one-time irrevocable election to participate in this system.
Utah Code Annotated § 49-13-204(5)(b): The election under Subsection (5)(a) shall be made before June 30, 2010.
Utah Code Annotated § 49-13-204(5)(c): All forms required by the office must be completed and received by the office no later than June 30, 2010, for the election to participate in this system to be effective.
Utah Code Annotated § 49-13-204(5)(d): Beginning July 1, 2010, a regular full-time employee of an institution of higher education who elects to be covered by this system under Subsection (5)(a) may begin to accrue service credit in this system.
Utah Code Annotated § 49-13-204(6): 49-11-403 A regular full-time employee of an institution of higher education who elects to be covered by this system under Subsection (2)(c) or (5)(a) may purchase periods of employment while covered under another retirement program by complying with the requirements of Section
Utah Code Annotated § 49-13-204(7): The board shall make rules to implement this section.
Utah Code Annotated § 49-13-204(8): An employee's participation or election described in this section:
Utah Code Annotated § 49-13-204(8)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-13-204(8)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-13-205 Conversion to system -- Time schedule -- Conversion windows.
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Utah Code Annotated § 49-13-205(1): 49-13-201 An employee governed under Section
Utah Code Annotated § 49-13-205(2): 49-13-201; 49-13-202
Utah Code Annotated § 49-13-205(2)(a): 49-13-201; 49-13-202
Utah Code Annotated § 49-13-205(2)(a)(i): 49-13-201; 49-13-202 An employer governed under Sections
Utah Code Annotated § 49-13-205(2)(a)(ii): The employer shall indicate whether or not it elects to participate by enacting a resolution or ordinance to that effect.
Utah Code Annotated § 49-13-205(2)(a)(iii): Prior to the enactment of the resolution or ordinance, a hearing shall be held by the employer, at which all employees of the political subdivision shall be given an opportunity to be heard on the question of participating in this system.
Utah Code Annotated § 49-13-205(2)(a)(iv): Notice of the hearing shall be mailed to all employees within 30 days of the hearing and shall contain the time, place, and purpose of the hearing.
Utah Code Annotated § 49-13-205(2)(b): A regular full-time employee has six months from the date the employer elects to participate in this system in which to make the election to participate in this system and become eligible for service credit in this system.
Utah Code Annotated § 49-13-205(3): (1); (2) Subsections
Utah Code Annotated § 49-13-205(4): (1); (2) Subsections
Utah Code Annotated § 49-13-205(5): (2); Title 11, Chapter 13, Interlocal Cooperation Act Subsection
Utah Code Annotated § 49-13-205(6): (2) Subsection
Utah Code Annotated § 49-13-205(7): A member of the Contributory Retirement System who is employed by one agency and who either transfers to or is reemployed by another agency shall be enrolled in the Noncontributory Retirement System as of the date of employment, if the participating employer has elected to participate in the Noncontributory Retirement System.


Utah Code Annotated § 49-13-301 Contributions -- Two levels.
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Utah Code Annotated § 49-13-301(1): Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
Utah Code Annotated § 49-13-301(2): For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows:
Utah Code Annotated § 49-13-301(2)(a): Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions.
Utah Code Annotated § 49-13-301(2)(b): Level B includes all other participating employers in this system.


Utah Code Annotated § 49-13-302 Purchase of service credit.
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Any member who works 20 or more hours per week for a participating employer participating in this system, but does not meet other eligibility requirements for service credit, may purchase such service credit in accordance with Section

Utah Code Annotated § 49-13-303 Supplemental benefit established -- Defined contribution plan options -- Contribution by employer and employee -- Immediate vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
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Utah Code Annotated § 49-13-303(1): 49-13-301; 49-13-301; (1)
Utah Code Annotated § 49-13-303(1)(a): 49-13-301 Participating employers in Level A under Section
Utah Code Annotated § 49-13-303(1)(b): 49-13-301 All other Level A participating employers under Section
Utah Code Annotated § 49-13-303(1)(c): (1) The member or participating employer may make additional payments to either the qualified 401(k) plan which receives the 1.5% employer contribution described in this Subsection
Utah Code Annotated § 49-13-303(2): 49-13-301; (2)(a)
Utah Code Annotated § 49-13-303(2)(a): 49-13-301 Participating employers in Level B under Section
Utah Code Annotated § 49-13-303(2)(b): (2)(a) The member may also make voluntary deferrals to the same 401(k) plan which the member selected to receive the employer contribution described in Subsection
Utah Code Annotated § 49-13-303(3): Each qualified defined contribution 401(k) plan is separate and distinct from any other qualified defined contribution 401(k) plan for all purposes, including purposes of fiduciary liability and plan administration.
Utah Code Annotated § 49-13-303(4): A member may not make voluntary deferrals to any other qualified 401(k) plan sponsored by a state or local government.
Utah Code Annotated § 49-13-303(5): (1); (2) The total amount contributed by the participating employer and the member under Subsection
Utah Code Annotated § 49-13-303(6): (1); (2) The board may request from any other qualified 401(k) plan under Subsection
Utah Code Annotated § 49-13-303(7): The board may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.


Utah Code Annotated § 49-13-401 Eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-13-401(1): (3); 49-13-402(2)(b) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-13-401(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-13-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-13-401(1)(c): 49-13-402(2)(b) one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-13-401(1)(c)(i): the member has accrued at least four years of service credit and has attained an age of 65 years;
Utah Code Annotated § 49-13-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-13-401(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 60 years;
Utah Code Annotated § 49-13-401(1)(c)(iv): the member has accrued at least 30 years of service credit; or
Utah Code Annotated § 49-13-401(1)(c)(v): 49-13-402(2)(b) the member has accrued at least 25 years of service credit, in which case the member shall be subject to the reduction under Subsection
Utah Code Annotated § 49-13-401(2): (3); (2)(a)(i)
Utah Code Annotated § 49-13-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-13-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-13-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-13-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-13-401(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-13-401(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-13-401(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-13-401(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-13-401(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-13-401(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-13-401(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-13-401(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-13-401(4)(b): 55 years old.


Utah Code Annotated § 49-13-402 Service retirement plans -- Calculation of retirement allowance.
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Utah Code Annotated § 49-13-402(1): (7); 49-13-701
Utah Code Annotated § 49-13-402(1)(a): (7); 49-13-701 Except as provided under Subsection
Utah Code Annotated § 49-13-402(1)(b): Options Two, Three, Four, Five, and Six are modifications of the Option One calculation.
Utah Code Annotated § 49-13-402(2): The Option One benefit is an allowance calculated as follows:
Utah Code Annotated § 49-13-402(2)(a): If the retiree is at least 65 years of age or has accrued at least 30 years of service credit, the allowance is an amount equal to 2% of the retiree's final average monthly salary multiplied by the number of years of service credit accrued.
Utah Code Annotated § 49-13-402(2)(b): If the retiree is less than 65 years of age, the allowance shall be reduced 3% for each year of retirement from age 60 to age 65, plus a full actuarial reduction for each year of retirement prior to age 60, unless the member has 30 or more years of accrued credit, in which event no reduction is made to the allowance.
Utah Code Annotated § 49-13-402(2)(c): 
Utah Code Annotated § 49-13-402(2)(c)(i): Years of service include any fractions of years of service to which the retiree may be entitled.
Utah Code Annotated § 49-13-402(2)(c)(ii): At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within 1/10 of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement.
Utah Code Annotated § 49-13-402(2)(d): An Option One allowance is only payable to the member during the member's lifetime.
Utah Code Annotated § 49-13-402(3): 49-11-609; 49-11-610 The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following:
Utah Code Annotated § 49-13-402(3)(a): 49-11-609; 49-11-610 Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections
Utah Code Annotated § 49-13-402(3)(b): Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-13-402(3)(c): Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to one-half of the retiree's allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-13-402(3)(d): Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-13-402(3)(d)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-13-402(3)(d)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-13-402(3)(e): Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-13-402(3)(e)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-13-402(3)(e)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-13-402(4): 49-13-203(1)(b)
Utah Code Annotated § 49-13-402(4)(a): 
Utah Code Annotated § 49-13-402(4)(a)(i): The final average salary is limited in the computation of that part of an allowance based on service rendered prior to July 1, 1967, during a period when the retiree received employer contributions on a portion of compensation from an educational institution toward the payment of the premium required on a retirement annuity contract with a public or private system, organization, or company designated by the Utah Board of Higher Education to $4,800.
Utah Code Annotated § 49-13-402(4)(a)(ii): This limitation is not applicable to retirees who elected to continue in the Public Employees' Contributory Retirement System by July 1, 1967.
Utah Code Annotated § 49-13-402(4)(b): 49-13-203(1)(b) Periods of employment which are exempt from this system as permitted under Subsection
Utah Code Annotated § 49-13-402(5): 
Utah Code Annotated § 49-13-402(5)(a): If a retiree under Option One dies within 90 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement.
Utah Code Annotated § 49-13-402(5)(b): Any payments made to the retiree shall be deducted from the amounts due to the beneficiary.
Utah Code Annotated § 49-13-402(6): (6)
Utah Code Annotated § 49-13-402(6)(a): If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to an Option One benefit at the time of divorce, if there is no court order filed in the matter.
Utah Code Annotated § 49-13-402(6)(b): (6) A conversion to an Option One benefit under this Subsection
Utah Code Annotated § 49-13-402(7): A retiree may not choose payment of an allowance under a retirement option described in this section that is not applicable to that retiree, including because the retiree did not make member contributions or does not have a lawful spouse at the time of retirement.


Utah Code Annotated § 49-13-403 Allowance payable by lump-sum payment.
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Utah Code Annotated § 49-13-403(1): 49-13-402 If a retiree's allowance, as computed under Section
Utah Code Annotated § 49-13-403(2): A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.


Utah Code Annotated § 49-13-404 Lump-sum death benefit for retiree and spouse.
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Utah Code Annotated § 49-13-404(1): 
Utah Code Annotated § 49-13-404(1)(a): Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
Utah Code Annotated § 49-13-404(1)(b): Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-13-404(1)(c): The board shall make rules for the administration of this lump-sum death benefit.
Utah Code Annotated § 49-13-404(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-13-404(2)(a): 49-11-609; 49-11-610 For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections
Utah Code Annotated § 49-13-404(2)(b): If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
Utah Code Annotated § 49-13-404(3): (3)
Utah Code Annotated § 49-13-404(3)(a): A retiree whose retirement date is on or after July 1, 1995, may elect to cancel the lump-sum death benefit under this section.
Utah Code Annotated § 49-13-404(3)(b): (3) The cancellation under this Subsection
Utah Code Annotated § 49-13-404(3)(c): Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.


Utah Code Annotated § 49-13-405 Death of married members -- Service retirement benefits to surviving spouse.
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Utah Code Annotated § 49-13-405(1): 49-13-402 As used in this section, "member's full allowance" means an Option Three allowance calculated under Section
Utah Code Annotated § 49-13-405(2): Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met:
Utah Code Annotated § 49-13-405(2)(a): the member has:
Utah Code Annotated § 49-13-405(2)(a)(i): 15 or more years of service credit;
Utah Code Annotated § 49-13-405(2)(a)(ii): attained age 62 with 10 or more years of service credit; or
Utah Code Annotated § 49-13-405(2)(a)(iii): attained age 65 with four or more years of service credit; and
Utah Code Annotated § 49-13-405(2)(b): the member dies leaving a surviving spouse.
Utah Code Annotated § 49-13-405(3): The surviving spouse who requests a benefit under this section shall apply in writing to the office.  The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-13-405(3)(a): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-13-405(3)(b): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code Annotated § 49-13-405(4): The allowance payable to a surviving spouse under Subsection (2) is:
Utah Code Annotated § 49-13-405(4)(a): if the member has 25 or more years of service credit at the time of death, the surviving spouse shall receive the member's full allowance;
Utah Code Annotated § 49-13-405(4)(b): if the member has between 20-24 years of service credit and is not age 60 or older at the time of death, the surviving spouse shall receive two-thirds of the member's full allowance;
Utah Code Annotated § 49-13-405(4)(c): if the member has between 15-19 years of service credit and is not age 62 or older at the time of death, the surviving spouse shall receive one-third of the member's full allowance; or
Utah Code Annotated § 49-13-405(4)(d): if the member is age 60 or older with 20 or more years of service credit, age 62 or older with 10 or more years of service credit, or age 65 or older with four or more years of service credit at the time of death, the surviving spouse shall receive an Option Three benefit with actuarial reductions.
Utah Code Annotated § 49-13-405(5): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-13-405(6): 49-13-501; 49-13-501
Utah Code Annotated § 49-13-405(6)(a): 49-13-501 Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any other payments made under Section
Utah Code Annotated § 49-13-405(6)(b): 49-13-501 Payments made under this section and Section
Utah Code Annotated § 49-13-405(7): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-13-406 Exceptions for part-time elective or appointive service -- Computation of allowance -- Justice court judges.
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Utah Code Annotated § 49-13-406(1): 49-11-401; 49-13-102 Notwithstanding the provisions of Sections
Utah Code Annotated § 49-13-406(2): 
Utah Code Annotated § 49-13-406(2)(a): 
Utah Code Annotated § 49-13-406(2)(a)(i): A justice court judge who has service with only one participating employer shall be considered part-time or full-time by the office as certified by the participating employer.
Utah Code Annotated § 49-13-406(2)(a)(ii): If there is a dispute between the office and a participating employer or justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination.
Utah Code Annotated § 49-13-406(2)(b): If a justice court judge has a combination of part-time service and full-time position service with one participating employer, the office shall compute separate allowances on the basis of compensation actually received by the judge during the part-time and full-time periods of service.
Utah Code Annotated § 49-13-406(3): 78A-7-206(1)(b)(ii); (3)(a); (3)(a)
Utah Code Annotated § 49-13-406(3)(a): 78A-7-206(1)(b)(ii) A justice court judge who has service with more than one participating employer shall be considered full-time by the office for a period of service in which the judge is certified as full-time by:
Utah Code Annotated § 49-13-406(3)(a)(i): a participating employer;
Utah Code Annotated § 49-13-406(3)(a)(ii): a group of participating employers where the judge's part-time work for each employer, when aggregated, amounts to full-time service; or
Utah Code Annotated § 49-13-406(3)(a)(iii): 78A-7-206(1)(b)(ii) the Administrative Office of the Courts beginning on or after January 1, 2009, based on the judge's aggregate caseload of the multiple employers as determined by the judge's caseloads of the individual courts of each employer in accordance with Subsection
Utah Code Annotated § 49-13-406(3)(b): (3)(a) If a justice court judge has full-time service under Subsection
Utah Code Annotated § 49-13-406(3)(c): (3)(a) If a justice court judge has part-time service performed that is not within a period considered full-time service under Subsection
Utah Code Annotated § 49-13-406(3)(d): If there is a dispute between the office and a participating employer, a group of participating employers, or a justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination.
Utah Code Annotated § 49-13-406(4): All of the service rendered by a justice court judge in any one fiscal or calendar year may not count for more than one year of service credit.


Utah Code Annotated § 49-13-407 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-13-407(1): 49-13-402; 49-13-405 The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-13-407(1)(a): 49-13-402; 49-13-405 an original allowance paid under Section
Utah Code Annotated § 49-13-407(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-13-407(2): 
Utah Code Annotated § 49-13-407(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-13-407(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-13-407(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-13-407(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-13-408 Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
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Utah Code Annotated § 49-13-408(1): 
Utah Code Annotated § 49-13-408(1)(a): A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
Utah Code Annotated § 49-13-408(1)(b): At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
Utah Code Annotated § 49-13-408(1)(c): The member's retirement date shall be immediately after the purchase of years of service credit.
Utah Code Annotated § 49-13-408(1)(d): The member shall pay at least 5% of the cost of the purchase.
Utah Code Annotated § 49-13-408(1)(e): To qualify for a purchase of service credit under this section, the member shall:
Utah Code Annotated § 49-13-408(1)(e)(i): have at least five years of service credit; and
Utah Code Annotated § 49-13-408(1)(e)(ii): otherwise meet federal eligibility requirements.
Utah Code Annotated § 49-13-408(2): 49-11-403 The purchase price for the years of service credit shall be calculated and paid for as provided in Section
Utah Code Annotated § 49-13-408(3): Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
Utah Code Annotated § 49-13-408(4): Only members retiring from this system may purchase service credit under this section.


Utah Code Annotated § 49-13-501 Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
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Utah Code Annotated § 49-13-501(1): The office shall provide a death benefit for members of this system.
Utah Code Annotated § 49-13-501(2): The  board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
Utah Code Annotated § 49-13-501(2)(a): benefit levels;
Utah Code Annotated § 49-13-501(2)(b): classes of members; and
Utah Code Annotated § 49-13-501(2)(c): a living benefit option.
Utah Code Annotated § 49-13-501(3): 49-13-402; 49-13-404 This death benefit is payable when:
Utah Code Annotated § 49-13-501(3)(a): 49-13-402 the member dies prior to the member's retirement date or dies under circumstances which Section
Utah Code Annotated § 49-13-501(3)(b): the office receives acceptable proof of death; and
Utah Code Annotated § 49-13-501(3)(c): 49-13-404 benefits are not payable under Section
Utah Code Annotated § 49-13-501(4): The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
Utah Code Annotated § 49-13-501(4)(a): the return of any member contributions under this chapter; plus
Utah Code Annotated § 49-13-501(4)(b): a percentage of the final average salary of the member to be determined by the board.
Utah Code Annotated § 49-13-501(5): Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
Utah Code Annotated § 49-13-501(6): 49-13-301 The cost of the death benefit shall be paid by the participating employer as a portion of the contribution rate established under Section
Utah Code Annotated § 49-13-501(7): (4)(b) The portion of the death benefit provided under Subsection
Utah Code Annotated § 49-13-501(7)(a): that member has 10 or more years of service credit prior to July 1, 1987; or
Utah Code Annotated § 49-13-501(7)(b): the death of the member occurs either:
Utah Code Annotated § 49-13-501(7)(b)(i): within a period of 120 days after the last day of work for which the person received compensation; or
Utah Code Annotated § 49-13-501(7)(b)(ii): while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
Utah Code Annotated § 49-13-501(8): (4)(b); 49-11-609; 49-11-610 The death benefit provided under Subsection
Utah Code Annotated § 49-13-501(9): (7) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection
Utah Code Annotated § 49-13-501(10): Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office and the office is not liable for any further or additional claims or assessments on behalf of the member.
Utah Code Annotated § 49-13-501(11): Title 75, Chapter 2, Intestate Succession and Wills Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under
Utah Code Annotated § 49-13-501(12): A death benefit under this section may not be paid on behalf of a retiree under this system.


Utah Code Annotated § 49-13-701 Early retirement incentive -- Eligibility -- Calculation of benefit -- Payment of costs -- Savings to be appropriated by Legislature -- Restrictions on reemployment.
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Utah Code Annotated § 49-13-701(1): (2); 49-13-401; (3)(a); (3)(b) Any member of this system may retire and receive the allowance allowed under Subsection
Utah Code Annotated § 49-13-701(1)(a): 49-13-401 the member is eligible for retirement under Section
Utah Code Annotated § 49-13-701(1)(b): the member elects to forfeit any stipend for retirement offered by the participating employer; and
Utah Code Annotated § 49-13-701(1)(c): (3)(a); (3)(b) the member elects to retire from this system by applying for retirement by the date established under Subsection
Utah Code Annotated § 49-13-701(2): (1)
Utah Code Annotated § 49-13-701(2)(a): (1) A member who retires under Subsection
Utah Code Annotated § 49-13-701(2)(b): No actuarial reduction may be applied to the allowance granted under this section.
Utah Code Annotated § 49-13-701(3): In order to receive the allowance allowed by this section, a member shall submit an application to the office as follows:
Utah Code Annotated § 49-13-701(3)(a): 
Utah Code Annotated § 49-13-701(3)(a)(i): For state and school employees under Level A, the application shall be filed by May 31, 1987. The member's retirement date shall then be set by the member on the 1st or 16th day of July, August, or September, 1987.
Utah Code Annotated § 49-13-701(3)(a)(ii): If a Level A member elects to retire, the executive director or participating employer may request the member to delay the retirement date until a later date, but no later than June 30, 1988.
Utah Code Annotated § 49-13-701(3)(a)(iii): If the member agrees to delay the retirement date, the retirement date shall be delayed, but service credit may not be accrued after the member's original retirement date elected by the member, and compensation earned after the member's original retirement date may not be used in the calculation of the final average salary for determining the retirement allowance.
Utah Code Annotated § 49-13-701(3)(b): 
Utah Code Annotated § 49-13-701(3)(b)(i): For political subdivision employees under Level B, the application shall be filed by September 30, 1987.
Utah Code Annotated § 49-13-701(3)(b)(ii): The member's retirement date shall then be set by the member on the 1st or 16th day of July, August, September, October, November, or December, 1987.
Utah Code Annotated § 49-13-701(4): (4)(a); (b); (4)(d); Title 53F, Chapter 2, State Funding -- Minimum School Program; (4)(c)(i); (ii); (4)(c)(i); (4)(c)(ii)
Utah Code Annotated § 49-13-701(4)(a): The cost of providing the allowance under this section shall be funded in fiscal year 1987-88 by a supplemental appropriation in the 1988 General Session based on the retirement contribution rate increase established by the consulting actuary and approved by the board.
Utah Code Annotated § 49-13-701(4)(b): The cost of providing the allowance under this section shall be funded beginning July 1, 1988, by means of an increase in the retirement contribution rate established by the consulting actuary and approved by the board.
Utah Code Annotated § 49-13-701(4)(c): (4)(a); (b); (4)(d); Title 53F, Chapter 2, State Funding -- Minimum School Program The rate increase under Subsections
Utah Code Annotated § 49-13-701(4)(c)(i): (4)(d) for state employees, by an appropriation from the account established by the Division of Finance under Subsection
Utah Code Annotated § 49-13-701(4)(c)(ii): Title 53F, Chapter 2, State Funding -- Minimum School Program for school employees, by direct contributions from the employing unit, which may not be funded through an increase in the retirement contribution amount established in
Utah Code Annotated § 49-13-701(4)(c)(iii): for political subdivisions under Level B, by direct contributions by the participating employer.
Utah Code Annotated § 49-13-701(4)(d): (4)(c)(i); (ii); (4)(c)(i); (4)(c)(ii)
Utah Code Annotated § 49-13-701(4)(d)(i): (4)(c)(i); (ii) Each year, any excess savings derived from this early retirement incentive which are above the costs of funding the increase and the costs of paying insurance, sick leave, compensatory leave, and vacation leave under Subsections
Utah Code Annotated § 49-13-701(4)(d)(ii): (4)(c)(i) In the case of Subsection
Utah Code Annotated § 49-13-701(4)(d)(iii): (4)(c)(ii) In the case of Subsection
Utah Code Annotated § 49-13-701(4)(d)(iv): The State Board of Education and the participating employer may not spend the savings until appropriated by the Legislature as provided by law.
Utah Code Annotated § 49-13-701(5): 49-11-504; Chapter 11, Part 12, Postretirement Reemployment Restrictions Act A member who retires under this section is subject to Section
Utah Code Annotated § 49-13-701(6): The board may make rules to administer this section.
Utah Code Annotated § 49-13-701(7): The Legislative Auditor General shall perform an audit to ensure compliance with this section.


Utah Code Annotated - Title 49 - Chapter 14 - Public Safety Contributory Retirement Act
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Utah Code Annotated § 49-14-101 Title.
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This chapter is known as the "Public Safety Contributory Retirement Act."

Utah Code Annotated § 49-14-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-14-102(1): 
Utah Code Annotated § 49-14-102(1)(a): "Compensation" means the total amount of payments that are includable in gross income received by a public safety service employee as base income for the regularly scheduled work period.  The participating employer shall establish the regularly scheduled work period.  Base income shall be determined prior to the deduction of member contributions or any amounts the public safety service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-14-102(1)(b): "Compensation" includes performance-based bonuses and cost-of-living adjustments.
Utah Code Annotated § 49-14-102(1)(c): "Compensation" does not include:
Utah Code Annotated § 49-14-102(1)(c)(i): overtime;
Utah Code Annotated § 49-14-102(1)(c)(ii): sick pay incentives;
Utah Code Annotated § 49-14-102(1)(c)(iii): retirement pay incentives;
Utah Code Annotated § 49-14-102(1)(c)(iv): the monetary value of remuneration paid in kind, including a residence, use of equipment or uniform, travel, or similar payments;
Utah Code Annotated § 49-14-102(1)(c)(v): a lump-sum payment or special payments covering accumulated leave; and
Utah Code Annotated § 49-14-102(1)(c)(vi): all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant.
Utah Code Annotated § 49-14-102(1)(d): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17).
Utah Code Annotated § 49-14-102(2): 53-6-102 "Dispatcher" means the same as that term is defined in Section
Utah Code Annotated § 49-14-102(3): (3)(b); (c); (d); (3)(c); (3)(b); (10)
Utah Code Annotated § 49-14-102(3)(a): (3)(b); (c); (d) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-14-102(3)(b): (3)(c) Except as provided in Subsection
Utah Code Annotated § 49-14-102(3)(c): (3)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-14-102(3)(c)(i): the public safety service employee has transferred from another agency; or
Utah Code Annotated § 49-14-102(3)(c)(ii): the public safety service employee has been promoted to a new position.
Utah Code Annotated § 49-14-102(3)(d): (10) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-14-102(4): (4)(a)
Utah Code Annotated § 49-14-102(4)(a): "Line-of-duty death" means a death resulting from:
Utah Code Annotated § 49-14-102(4)(a)(i): external force, violence, or disease occasioned by an act of duty as a public safety service employee; or
Utah Code Annotated § 49-14-102(4)(a)(ii): strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service employee.
Utah Code Annotated § 49-14-102(4)(b): (4)(a) "Line-of-duty death" does not include a death that:
Utah Code Annotated § 49-14-102(4)(b)(i): occurs during an activity that is required as an act of duty as a public safety service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature;
Utah Code Annotated § 49-14-102(4)(b)(ii): occurs during the commission of a crime committed by the employee;
Utah Code Annotated § 49-14-102(4)(b)(iii): the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or
Utah Code Annotated § 49-14-102(4)(b)(iv): (4)(a) occurs in a manner other than as described in Subsection
Utah Code Annotated § 49-14-102(5): 49-14-201 "Participating employer" means an employer that meets the participation requirements of Section
Utah Code Annotated § 49-14-102(6): 53-13-103; 53-13-104; 49-14-201; 53-13-105; 53-6-303; 77-27-2; (6)(a)(iv); (v); (vi); (vii); (6)(a); (b)
Utah Code Annotated § 49-14-102(6)(a): 53-13-103; 53-13-104; 49-14-201; 53-13-105; 53-6-303; 77-27-2 "Public safety service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
Utah Code Annotated § 49-14-102(6)(a)(i): 53-13-103 a law enforcement officer in accordance with Section
Utah Code Annotated § 49-14-102(6)(a)(ii): 53-13-104 a correctional officer in accordance with Section
Utah Code Annotated § 49-14-102(6)(a)(iii): 49-14-201; 53-13-105 a special function officer approved in accordance with Sections
Utah Code Annotated § 49-14-102(6)(a)(iv): 53-6-303 a dispatcher who is certified in accordance with Section
Utah Code Annotated § 49-14-102(6)(a)(v): 77-27-2 a full-time member of the Board of Pardons and Parole created under Section
Utah Code Annotated § 49-14-102(6)(a)(vi): the commissioner of the Department of Public Safety; or
Utah Code Annotated § 49-14-102(6)(a)(vii): the executive director of the Department of Corrections.
Utah Code Annotated § 49-14-102(6)(b): (6)(a)(iv); (v); (vi); (vii) Except for a position described in Subsection
Utah Code Annotated § 49-14-102(6)(c): (6)(a); (b) Except for the minimum hour requirement, Subsections
Utah Code Annotated § 49-14-102(7): "Public safety service employee" means an employee of a participating employer who performs public safety service under this chapter.
Utah Code Annotated § 49-14-102(8): 
Utah Code Annotated § 49-14-102(8)(a): "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity.
Utah Code Annotated § 49-14-102(8)(b): "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity.
Utah Code Annotated § 49-14-102(9): "System" means the Public Safety Contributory Retirement System created under this chapter.
Utah Code Annotated § 49-14-102(10): "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a public safety service employee was employed by a participating employer, including time the public safety service employee was absent in the service of the United States government on military duty.


Utah Code Annotated § 49-14-103 Creation of system.
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There is created for members performing public safety service and who are employed by a participating employer the "Public Safety Contributory Retirement System."

Utah Code Annotated § 49-14-104 Creation of trust fund.
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Utah Code Annotated § 49-14-104(1): There is created the "Public Safety Contributory Retirement Trust Fund" for the purpose of paying the benefits and the costs of administering this system.
Utah Code Annotated § 49-14-104(2): The fund shall consist of a number of individual trust accounts created as needed to receive the money and assets transferred into them from the respective terminated systems, all money paid into them, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-14-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-14-201 System membership -- Eligibility.
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Utah Code Annotated § 49-14-201(1): 49-15-201 Except as provided in Section
Utah Code Annotated § 49-14-201(1)(a): July 1, 1969, if the public safety service employee was employed by the participating employer on July 1, 1969, and the participating employer was participating in this system on that date;
Utah Code Annotated § 49-14-201(1)(b): the date the participating employer begins participating in this system if the public safety service employee was employed by the participating employer on that date; or
Utah Code Annotated § 49-14-201(1)(c): the date the public safety service employee is employed by the participating employer and is eligible to perform public safety service, except that a public safety service employee initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, may not participate in this system.
Utah Code Annotated § 49-14-201(2): 
Utah Code Annotated § 49-14-201(2)(a): 
Utah Code Annotated § 49-14-201(2)(a)(i): A participating employer that has public safety service and firefighter service employees that require cross-training and duty shall enroll those dual purpose employees in the system in which the greatest amount of time is actually worked.
Utah Code Annotated § 49-14-201(2)(a)(ii): The employees shall either be full-time public safety service or full-time firefighter service employees of the participating employer.
Utah Code Annotated § 49-14-201(2)(b): 
Utah Code Annotated § 49-14-201(2)(b)(i): Before transferring a dual purpose employee from one system to another, the participating employer shall receive written permission from the office.
Utah Code Annotated § 49-14-201(2)(b)(ii): The office may request documentation to verify the appropriateness of the transfer.
Utah Code Annotated § 49-14-201(3): The board may combine or segregate the actuarial experience of participating employers in this system for the purpose of setting contribution rates.
Utah Code Annotated § 49-14-201(4): 53-6-106; (4)(c)(iv)
Utah Code Annotated § 49-14-201(4)(a): 
Utah Code Annotated § 49-14-201(4)(a)(i): Each participating employer participating in this system shall annually submit to the office a schedule indicating the positions to be covered under this system in accordance with this chapter.
Utah Code Annotated § 49-14-201(4)(a)(ii): The office may require documentation to justify the inclusion of any position under this system.
Utah Code Annotated § 49-14-201(4)(b): 53-6-106 If there is a dispute between the office and a participating employer or employee over any position to be covered, the disputed position shall be submitted to the Peace Officer Standards and Training Council established under Section
Utah Code Annotated § 49-14-201(4)(c): (4)(c)(iv)
Utah Code Annotated § 49-14-201(4)(c)(i): The Peace Officer Standards and Training Council's authority to decide eligibility for public safety service credit is limited to claims for coverage under this system for time periods after July 1, 1989.
Utah Code Annotated § 49-14-201(4)(c)(ii): A decision of the Peace Officer Standards and Training Council may not be applied to service credit earned in another system before July 1, 1989.
Utah Code Annotated § 49-14-201(4)(c)(iii): (4)(c)(iv) Except as provided under Subsection
Utah Code Annotated § 49-14-201(4)(c)(iv): A decision of the Peace Officer Standards and Training Council granting a position coverage under this system may be applied retroactively only if:
Utah Code Annotated § 49-14-201(4)(c)(iv)(A): the participating employer covered other similarly situated positions under this system during the time period in question; and
Utah Code Annotated § 49-14-201(4)(c)(iv)(B): the position otherwise meets all eligibility requirements for receiving service credit in this system during the period for which service credit is to be granted.
Utah Code Annotated § 49-14-201(5): The Peace Officer Standards and Training Council may use a subcommittee to provide a recommendation to the council in determining disputes between the office and a participating employer or employee over a position to be covered under this system.
Utah Code Annotated § 49-14-201(6): Title 63G, Chapter 4, Administrative Procedures Act The Peace Officer Standards and Training Council shall comply with
Utah Code Annotated § 49-14-201(7): A public safety service employee who is transferred or promoted to an administration position requiring the performance of duties that consist primarily of management or supervision of public safety service employees shall continue to earn public safety service credit in this system during the period in which the employee remains employed in the same department.
Utah Code Annotated § 49-14-201(8): An employee of the Department of Corrections shall continue to earn public safety service credit in this system if:
Utah Code Annotated § 49-14-201(8)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-14-201(8)(b): the employee:
Utah Code Annotated § 49-14-201(8)(b)(i): remains employed by the Department of Corrections;
Utah Code Annotated § 49-14-201(8)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-14-201(8)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-14-201(8)(b)(iv): has not had a break in service on or after July 1, 2015.
Utah Code Annotated § 49-14-201(9): 64-13-1 An employee of the Department of Health and Human Services who is transferred from the Department of Corrections' clinical services bureau to provide a clinical or health care service to an inmate as defined in Section
Utah Code Annotated § 49-14-201(9)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-14-201(9)(b): the employee:
Utah Code Annotated § 49-14-201(9)(b)(i): remains employed by the Department of Corrections or the Department of Health and Human Services;
Utah Code Annotated § 49-14-201(9)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-14-201(9)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-14-201(9)(b)(iv): has not had a break in service on or after July 1, 2015.
Utah Code Annotated § 49-14-201(10): An employee who is reassigned to the Division of Technology Services or to the Division of Human Resource Management, and who was a member of this system, is entitled to remain a member of this system.
Utah Code Annotated § 49-14-201(11): 53-6-303; 53-13-103; 53-13-104; 53-13-105; (11)(a)
Utah Code Annotated § 49-14-201(11)(a): 53-6-303; 53-13-103; 53-13-104; 53-13-105 To determine that a position is covered under this system, the office and, if a coverage dispute arises, the Peace Officer Standards and Training Council shall find that the position requires the employee to:
Utah Code Annotated § 49-14-201(11)(a)(i): except for a dispatcher, place the employee's life or personal safety at risk; and
Utah Code Annotated § 49-14-201(11)(a)(ii): 53-6-303; 53-13-103; 53-13-104; 53-13-105 complete training as provided in Section
Utah Code Annotated § 49-14-201(11)(b): (11)(a) If a position satisfies the requirements of Subsection
Utah Code Annotated § 49-14-201(11)(b)(i): perform duties that consist primarily of actively preventing or detecting crime and enforcing criminal statutes or ordinances of this state or any of its political subdivisions;
Utah Code Annotated § 49-14-201(11)(b)(ii): perform duties that consist primarily of providing community protection; and
Utah Code Annotated § 49-14-201(11)(b)(iii): respond to situations involving threats to public safety and make emergency decisions affecting the lives and health of others.
Utah Code Annotated § 49-14-201(12): (11) If a subcommittee is used to recommend the determination of disputes to the Peace Officer Standards and Training Council, the subcommittee shall comply with the requirements of Subsection
Utah Code Annotated § 49-14-201(13): Title 63G, Chapter 4, Administrative Procedures Act A final order of the Peace Officer Standards and Training Council regarding a dispute is a final agency action for purposes of
Utah Code Annotated § 49-14-201(14): (15); Chapter 15, Public Safety Noncontributory Retirement Act Except as provided under Subsection
Utah Code Annotated § 49-14-201(15): (14); (15)(a)
Utah Code Annotated § 49-14-201(15)(a): (14) A public safety service employee employed by an airport police department, which elects to cover the airport police department's public safety service employees under the Public Safety Noncontributory Retirement System under Subsection
Utah Code Annotated § 49-14-201(15)(b): (15)(a) The public safety service employee's election to remain in the current retirement system under Subsection
Utah Code Annotated § 49-14-201(15)(b)(i): shall be made at the time the employer elects to move the employer's public safety service employees to a public safety retirement system;
Utah Code Annotated § 49-14-201(15)(b)(ii): documented by written notice to the participating employer; and
Utah Code Annotated § 49-14-201(15)(b)(iii): is irrevocable.
Utah Code Annotated § 49-14-201(16): (17); (16)(a)(ii); (16)(b)
Utah Code Annotated § 49-14-201(16)(a): (17) Subject to Subsection
Utah Code Annotated § 49-14-201(16)(a)(i): the state shall be eligible for service credit in this system; and
Utah Code Annotated § 49-14-201(16)(a)(ii): a participating employer other than the state shall be eligible for service credit in this system if the dispatcher's participating employer elects to cover the participating employer's dispatchers under this system.
Utah Code Annotated § 49-14-201(16)(b): (16)(a)(ii) A participating employer's election to cover the participating employer's dispatchers under this system under Subsection
Utah Code Annotated § 49-14-201(16)(c): (16)(b) A dispatcher's service before July 1, 2015, or before a date specified by resolution of a participating employer under Subsection
Utah Code Annotated § 49-14-201(17): Notwithstanding any other provision of this section, a person initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, may not participate in this system.


Utah Code Annotated § 49-14-202 Participation of employers -- Requirements -- Supplemental programs -- Full participation in system.
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Utah Code Annotated § 49-14-202(1): 49-12-202; 49-13-202; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act An employer that employs public safety service employees and is required by Section
Utah Code Annotated § 49-14-202(1)(a): Chapter 12, Public Employees' Contributory Retirement Act
Utah Code Annotated § 49-14-202(1)(b): Chapter 13, Public Employees' Noncontributory Retirement Act
Utah Code Annotated § 49-14-202(1)(c): Chapter 14, Public Safety Contributory Retirement Act
Utah Code Annotated § 49-14-202(1)(d): Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-14-202(1)(e): Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act
Utah Code Annotated § 49-14-202(2): (1)(c) An employer that covers its public safety service employees under Subsection
Utah Code Annotated § 49-14-202(3): (1) If a participating employer under Subsection
Utah Code Annotated § 49-14-202(4): A participating employer may not withdraw from this system.
Utah Code Annotated § 49-14-202(5): In addition to their participation in the system, participating employers may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their employees.
Utah Code Annotated § 49-14-202(6): An employer may not elect to participate in this system after July 1, 1989.


Utah Code Annotated § 49-14-203 Exemption of certain employees from coverage.
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Utah Code Annotated § 49-14-203(1): A public safety service employee is excluded from coverage under this system if the employee:
Utah Code Annotated § 49-14-203(1)(a): is serving:
Utah Code Annotated § 49-14-203(1)(a)(i): as the Commissioner of Public Safety;
Utah Code Annotated § 49-14-203(1)(a)(ii): as the executive director of the Department of Corrections; or
Utah Code Annotated § 49-14-203(1)(a)(iii): as the elected or appointed sheriff or chief of police of a public safety organization; and
Utah Code Annotated § 49-14-203(1)(b): files a formal written request seeking the exemption.
Utah Code Annotated § 49-14-203(2): (3) Except as provided in Subsection
Utah Code Annotated § 49-14-203(3): 49-14-401; (1); (3)(a)
Utah Code Annotated § 49-14-203(3)(a): 49-14-401; (1) The Commissioner of Public Safety or an elected sheriff who is eligible to retire under Section
Utah Code Annotated § 49-14-203(3)(a)(i): retire from this system and receive an allowance;
Utah Code Annotated § 49-14-203(3)(a)(ii): continue in the elected or appointed position; and
Utah Code Annotated § 49-14-203(3)(a)(iii): (1) file for the exemption under Subsection
Utah Code Annotated § 49-14-203(3)(b): (3)(a) A person who makes an election under Subsection
Utah Code Annotated § 49-14-203(4): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-14-203(4)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-14-203(4)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-14-301 Contributions -- Two divisions -- Election by employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
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Utah Code Annotated § 49-14-301(1): Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
Utah Code Annotated § 49-14-301(2): For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage as follows:
Utah Code Annotated § 49-14-301(2)(a): members of this system with on-the-job Social Security coverage are in Division A; and
Utah Code Annotated § 49-14-301(2)(b): members of this system without on-the-job Social Security coverage are in Division B.
Utah Code Annotated § 49-14-301(3): (2); (2); 49-14-403(2)(b); 49-14-403(2)(a) In addition to the divisions under Subsection
Utah Code Annotated § 49-14-301(3)(a): 49-14-403(2)(b) members of this system with a maximum annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-301(3)(b): 49-14-403(2)(a) members of this system with a maximum annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-301(4): 
Utah Code Annotated § 49-14-301(4)(a): A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions.
Utah Code Annotated § 49-14-301(4)(b): Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution.
Utah Code Annotated § 49-14-301(4)(c): The required member contributions shall be reduced by the amount that is paid by the participating employer.
Utah Code Annotated § 49-14-301(5): 
Utah Code Annotated § 49-14-301(5)(a): All member contributions are credited by the office to the account of the individual member.
Utah Code Annotated § 49-14-301(5)(b): This amount, plus refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-14-301(5)(c): All member contributions are vested and nonforfeitable.
Utah Code Annotated § 49-14-301(6): 
Utah Code Annotated § 49-14-301(6)(a): Each member is considered to consent to payroll deductions of member contributions.
Utah Code Annotated § 49-14-301(6)(b): The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Utah Code Annotated § 49-14-301(7): Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.


Utah Code Annotated § 49-14-401 Eligibility for service retirement -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-14-401(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-14-401(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-14-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-14-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-14-401(1)(c)(i): the member has accrued at least 20 years of service credit;
Utah Code Annotated § 49-14-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-14-401(1)(c)(iii): the member has accrued at least four years of service credit and has attained an age of 65 years.
Utah Code Annotated § 49-14-401(2): (3); (2)(a)(i)
Utah Code Annotated § 49-14-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-14-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-14-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-14-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-14-401(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-14-401(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-14-401(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-14-401(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-14-401(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-14-401(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-14-401(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-14-401(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-14-401(4)(b): 55 years old.


Utah Code Annotated § 49-14-402 Calculation of retirement allowance.
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Utah Code Annotated § 49-14-402(1): A retiree under this system shall receive an allowance equal to:
Utah Code Annotated § 49-14-402(1)(a): 2.5% of final average monthly salary multiplied by the number of years of service credit, limited to 20 years; plus
Utah Code Annotated § 49-14-402(1)(b): 2% of final average monthly salary, multiplied by the number of years of service credit in excess of 20 years.
Utah Code Annotated § 49-14-402(2): (2)(b); (2)(a)
Utah Code Annotated § 49-14-402(2)(a): (2)(b) Except as modified by cost-of-living adjustments and except as provided under Subsection
Utah Code Annotated § 49-14-402(2)(b): (2)(a) The allowance limitation under Subsection


Utah Code Annotated § 49-14-403 Annual cost-of-living adjustment -- Enhanced adjustment -- Eligibility.
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Utah Code Annotated § 49-14-403(1): 49-14-402; Part 5, Death Benefit The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-14-403(1)(a): 49-14-402; Part 5, Death Benefit an original allowance paid under Section
Utah Code Annotated § 49-14-403(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-14-403(2): (2)(b); (5); (2)(a); (2); (2)
Utah Code Annotated § 49-14-403(2)(a): (2)(b) Unless Subsection
Utah Code Annotated § 49-14-403(2)(b): (5); (2)(a) If the participating employer has made an election under Subsection
Utah Code Annotated § 49-14-403(2)(c): (2); (2) Annual increases in the Consumer Price Index in excess of the applicable maximum annual increase under this Subsection
Utah Code Annotated § 49-14-403(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-14-403(4): The cost-of-living adjustment made under this section may not decrease the allowance.
Utah Code Annotated § 49-14-403(5): (2)(b); (2)(a); (5); (2)(b); (5)(a); (2)(b)
Utah Code Annotated § 49-14-403(5)(a): (2)(b); (2)(a) A participating employer may make a one-time election to provide the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-403(5)(b): (5) A participating employer shall make the election under this Subsection
Utah Code Annotated § 49-14-403(5)(c): The participating employer shall indicate whether or not it elects to participate in this benefit by enacting a resolution or ordinance to that effect and making an application to the office.
Utah Code Annotated § 49-14-403(5)(d): (2)(b); (5)(a) The effective date for the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-403(5)(e): (2)(b) Notwithstanding the election provided under this section, the state, as a participating employer, shall provide the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-403(6): (2)(b); (5)(a); (5)(e); Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act; (2)(b); (6)
Utah Code Annotated § 49-14-403(6)(a): (2)(b); (5)(a); (5)(e); Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act To be eligible for the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-403(6)(a)(i): (5)(a); (5)(e) as an employee of a participating employer who:
Utah Code Annotated § 49-14-403(6)(a)(i)(A): (5)(a) has made the election under Subsection
Utah Code Annotated § 49-14-403(6)(a)(i)(B): (5)(e) is included under Subsection
Utah Code Annotated § 49-14-403(6)(a)(ii): Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act in a covered position under
Utah Code Annotated § 49-14-403(6)(b): (2)(b); (6) The annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-14-403(7): (2)(b); (5) An allowance adjustment made under Subsections
Utah Code Annotated § 49-14-403(8): (5) The board may adopt rules for:
Utah Code Annotated § 49-14-403(8)(a): (5) the administration of the election provided under Subsection
Utah Code Annotated § 49-14-403(8)(b): the effective date of the enhanced cost-of-living adjustment for participating employers.


Utah Code Annotated § 49-14-501 Death of active member in Division A -- Payment of benefits.
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Utah Code Annotated § 49-14-501(1): 49-14-301; 49-14-504; 49-14-402; 49-14-504 If an active member of this system enrolled in Division A under Section
Utah Code Annotated § 49-14-501(1)(a): 49-14-504 If the death is classified by the office as a line-of-duty death, the surviving spouse shall receive:
Utah Code Annotated § 49-14-501(1)(a)(i): a lump sum equal to six months of the active member's final average salary; and
Utah Code Annotated § 49-14-501(1)(a)(ii): 49-14-504
Utah Code Annotated § 49-14-501(1)(a)(ii)(A): an allowance equal to 30% of the deceased member's final average monthly salary; or
Utah Code Annotated § 49-14-501(1)(a)(ii)(B): 49-14-504 if the member has accrued 20 or more years of public safety service credit, the death benefit payable to a surviving spouse under Section
Utah Code Annotated § 49-14-501(1)(b): 49-14-402; 49-14-504 If the death is not classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-14-501(1)(b)(i): If the member has accrued less than 10 years of public safety service credit, the surviving spouse shall receive the sum of $1,000 or a refund of the member's member contributions, whichever is greater.
Utah Code Annotated § 49-14-501(1)(b)(ii): If the member has accrued 10 or more years of public safety service credit but less than 20 years of public safety service credit at the time of death, the surviving spouse shall receive the sum of $500, plus an allowance equal to 2% of the member's final average monthly salary for each year of service credit accrued by the member up to a maximum of 30% of the member's final average monthly salary.
Utah Code Annotated § 49-14-501(1)(b)(iii): 49-14-402; 49-14-504 If the member has accrued 20 or more years of public safety service credit:
Utah Code Annotated § 49-14-501(1)(b)(iii)(A): 49-14-402 the member shall be considered to have retired with an allowance calculated under Section
Utah Code Annotated § 49-14-501(1)(b)(iii)(B): 49-14-504 the surviving spouse shall receive the death benefit payable to a surviving spouse under Section
Utah Code Annotated § 49-14-501(2): (1)(b)(i) Except as provided under Subsection
Utah Code Annotated § 49-14-501(3): If a benefit is not distributed under this section, and the member has designated a beneficiary, the member's member contributions shall be paid to the beneficiary.
Utah Code Annotated § 49-14-501(4): 
Utah Code Annotated § 49-14-501(4)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-14-501(4)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-14-501(4)(b)(i): member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-14-501(4)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-14-502 Death of active member in Division B -- Payment of benefits.
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Utah Code Annotated § 49-14-502(1): 49-14-301; 49-14-504; (1)(a)(ii); 49-11-609; 49-11-610 If an active member of this system enrolled in Division B under Section
Utah Code Annotated § 49-14-502(1)(a): 49-14-504 If the death is classified by the office as a line-of-duty death, the surviving spouse shall receive:
Utah Code Annotated § 49-14-502(1)(a)(i): a lump sum equal to six months of the active member's final average salary; and
Utah Code Annotated § 49-14-502(1)(a)(ii): 49-14-504
Utah Code Annotated § 49-14-502(1)(a)(ii)(A): an allowance equal to 37.5% of the member's final average monthly salary; or
Utah Code Annotated § 49-14-502(1)(a)(ii)(B): 49-14-504 if the member has accrued 20 or more years of public safety service credit, the greater of:
Utah Code Annotated § 49-14-502(1)(a)(ii)(B)(I): an allowance equal to 37.5% of the member's final average monthly salary; or
Utah Code Annotated § 49-14-502(1)(a)(ii)(B)(II): 49-14-504 the death benefit payable to a surviving spouse under Section
Utah Code Annotated § 49-14-502(1)(b): (1)(a)(ii) If the death is not classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-14-502(1)(b)(i): (1)(a)(ii) If the member has accrued two or more years of public safety service credit at the time of death, the death is considered a line-of-duty death and the surviving spouse shall receive:
Utah Code Annotated § 49-14-502(1)(b)(i)(A): a lump sum of $1,500; and
Utah Code Annotated § 49-14-502(1)(b)(i)(B): (1)(a)(ii) an allowance as provided under Subsection
Utah Code Annotated § 49-14-502(1)(b)(ii): If the member has accrued less than two years of public safety service credit at the time of death, the surviving spouse shall receive a refund of the member's member contributions, plus 50% of the member's most recent 12 months' compensation.
Utah Code Annotated § 49-14-502(1)(c): 49-11-609; 49-11-610
Utah Code Annotated § 49-14-502(1)(c)(i): If the member has accrued two or more years of public safety service credit at the time of death, each of the member's unmarried children to age 18 or dependent unmarried children with a mental or physical disability shall receive a monthly allowance of $50.
Utah Code Annotated § 49-14-502(1)(c)(ii): 49-11-609; 49-11-610 Payments shall be made to the surviving parent or to a duly appointed guardian, or as otherwise provided under Sections
Utah Code Annotated § 49-14-502(2): If the member dies and there is no surviving spouse, any amounts that would have been the surviving spouse's benefit shall be prorated and paid to each of the member's unmarried children to age 18.
Utah Code Annotated § 49-14-502(3): (1); (2) If a benefit is not distributed under Subsection
Utah Code Annotated § 49-14-502(4): The combined annual payments made to the beneficiaries of any member under this section may not exceed 75% of the member's final average monthly salary.
Utah Code Annotated § 49-14-502(5): 
Utah Code Annotated § 49-14-502(5)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-14-502(5)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-14-502(5)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-14-502(5)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-14-503 Benefits payable upon death of inactive member.
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Utah Code Annotated § 49-14-503(1): If an inactive member who has less than 20 years of public safety service credit dies, the surviving spouse, or, if there is no surviving spouse, the member's minor children shall receive a refund of the member's member contributions or $500, whichever is greater.
Utah Code Annotated § 49-14-503(2): 49-14-402
Utah Code Annotated § 49-14-503(2)(a): If an inactive member with 20 or more years of public safety service credit dies, the surviving spouse shall receive an allowance in an amount of 50% of the amount the member would have received had retirement occurred on the first of the month following the month in which the death occurred.
Utah Code Annotated § 49-14-503(2)(b): 49-14-402 This allowance shall be based on years of service credit and final average monthly salary under Section
Utah Code Annotated § 49-14-503(3): 
Utah Code Annotated § 49-14-503(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-14-503(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-14-503(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-14-503(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-14-504 Benefits payable upon death of retired member -- Enhanced benefit election -- Rulemaking.
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Utah Code Annotated § 49-14-504(1): If a retiree who retired under either Division A or Division B dies, the retiree's surviving spouse shall receive an allowance equal to 65% of the allowance that was being paid to the retiree at the time of death.
Utah Code Annotated § 49-14-504(2): (1); 49-14-402; (2)(a)
Utah Code Annotated § 49-14-504(2)(a): (1); 49-14-402 Notwithstanding the amount of the allowance under Subsection
Utah Code Annotated § 49-14-504(2)(b): (2)(a) If an election is made under Subsection
Utah Code Annotated § 49-14-504(3): 49-14-402; (3)(b); (3)
Utah Code Annotated § 49-14-504(3)(a): 49-14-402 For a retiree whose retirement date is before July 1, 2009, the office shall provide an optional surviving spousal death benefit to bring the total surviving spousal death benefit up to 75% of an allowance computed in accordance with Section
Utah Code Annotated § 49-14-504(3)(b): A retiree may elect to purchase the optional surviving spousal death benefit until July 1, 2010.
Utah Code Annotated § 49-14-504(3)(c): (3)(b) If an election is made under Subsection
Utah Code Annotated § 49-14-504(3)(d): (3) The board shall make rules to administer the death benefit under this Subsection
Utah Code Annotated § 49-14-504(4): 49-14-502(1)(c) If the retiree retired solely under Division B and dies leaving unmarried children under the age of 18 or dependent unmarried children with a mental or physical disability, the children shall qualify for a benefit as prescribed for children under Subsection
Utah Code Annotated § 49-14-504(5): 
Utah Code Annotated § 49-14-504(5)(a): A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-14-504(5)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-14-504(5)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-14-504(5)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-14-505 Benefits for surviving spouse under Division A or Division B.
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The surviving spouse, if eligible, shall receive a benefit computed under either Division A or Division B, whichever provides the larger benefit, but may not receive a benefit under both divisions if it would result in a duplicate benefit.

Utah Code Annotated § 49-14-506 Benefits payable upon death of active or inactive member without spouse or minor children.
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If an active or inactive member dies and at the time of death the member does not have a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund of the member's member contributions or $500, whichever is larger.

Utah Code Annotated § 49-14-507 Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-14-507(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-14-507(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-14-601 Long-term disability coverage.
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Each participating employer shall cover its public safety employees under

Utah Code Annotated § 49-14-602 Benefit protection contract.
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Utah Code Annotated § 49-14-602(1): 49-21-102 As used in this section:
Utah Code Annotated § 49-14-602(1)(a): 49-21-102 "Objective medical impairment" means the same as that term is defined in Section
Utah Code Annotated § 49-14-602(1)(b): "Qualifying injury or illness" means a physical or mental objective medical impairment resulting from external force or violence as a result of the performance of an employment duty.
Utah Code Annotated § 49-14-602(2): 49-11-404; 49-11-404
Utah Code Annotated § 49-14-602(2)(a): 49-11-404 A participating employer shall provide a benefit protection contract described in Section
Utah Code Annotated § 49-14-602(2)(b): 49-11-404 A participating employer may elect to provide a benefit protection contract for any other injury or illness of a public safety service employee in accordance with the requirements for providing a benefit protection contract, including the provisions of Section
Utah Code Annotated § 49-14-602(3): (2)(a); 49-11-404
Utah Code Annotated § 49-14-602(3)(a): (2)(a) For purposes of Subsection
Utah Code Annotated § 49-14-602(3)(b): 49-11-404 In addition to the annual report requirements under Section
Utah Code Annotated § 49-14-602(3)(b)(i): if there is final determination that a public safety service employee has suffered a qualifying injury or illness and is awarded an ongoing monthly disability benefit based on that qualifying injury or illness, the participating employer shall immediately notify the office of the employee's award of that ongoing monthly disability benefit; and
Utah Code Annotated § 49-14-602(3)(b)(ii): if the public safety service employee's monthly disability benefit is terminated for any reason, the participating employer shall immediately notify the office of the termination of the monthly disability benefit.


Utah Code Annotated - Title 49 - Chapter 15 - Public Safety Noncontributory Retirement Act
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Utah Code Annotated § 49-15-101 Title.
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This chapter is known as the "Public Safety Noncontributory Retirement Act."

Utah Code Annotated § 49-15-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-15-102(1): 
Utah Code Annotated § 49-15-102(1)(a): "Compensation" means the total amount of payments that are includable in gross income received by a public safety service employee as base income for the regularly scheduled work period.  The participating employer shall establish the regularly scheduled work period.  Base income shall be determined prior to the deduction of any amounts the public safety service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-15-102(1)(b): "Compensation" includes performance-based bonuses and cost-of-living adjustments.
Utah Code Annotated § 49-15-102(1)(c): "Compensation" does not include:
Utah Code Annotated § 49-15-102(1)(c)(i): overtime;
Utah Code Annotated § 49-15-102(1)(c)(ii): sick pay incentives;
Utah Code Annotated § 49-15-102(1)(c)(iii): retirement pay incentives;
Utah Code Annotated § 49-15-102(1)(c)(iv): the monetary value of remuneration paid in kind, as in a residence, use of equipment or uniform, travel, or similar payments;
Utah Code Annotated § 49-15-102(1)(c)(v): a lump-sum payment or special payment covering accumulated leave; and
Utah Code Annotated § 49-15-102(1)(c)(vi): all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant.
Utah Code Annotated § 49-15-102(1)(d): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17).
Utah Code Annotated § 49-15-102(2): 53-6-102 "Dispatcher" means the same as that term is defined in Section
Utah Code Annotated § 49-15-102(3): (3)(b); (c); (d); (3)(c); (3)(b); (10)
Utah Code Annotated § 49-15-102(3)(a): (3)(b); (c); (d) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-15-102(3)(b): (3)(c) Except as provided in Subsection
Utah Code Annotated § 49-15-102(3)(c): (3)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-15-102(3)(c)(i): the public safety service employee has transferred from another agency; or
Utah Code Annotated § 49-15-102(3)(c)(ii): the public safety service employee has been promoted to a new position.
Utah Code Annotated § 49-15-102(3)(d): (10) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-15-102(4): (4)(a)
Utah Code Annotated § 49-15-102(4)(a): "Line-of-duty death" means a death resulting from:
Utah Code Annotated § 49-15-102(4)(a)(i): external force, violence, or disease occasioned by an act of duty as a public safety service employee; or
Utah Code Annotated § 49-15-102(4)(a)(ii): strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service employee.
Utah Code Annotated § 49-15-102(4)(b): (4)(a) "Line-of-duty death" does not include a death that:
Utah Code Annotated § 49-15-102(4)(b)(i): occurs during an activity that is required as an act of duty as a public safety service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature;
Utah Code Annotated § 49-15-102(4)(b)(ii): occurs during the commission of a crime committed by the employee;
Utah Code Annotated § 49-15-102(4)(b)(iii): the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or
Utah Code Annotated § 49-15-102(4)(b)(iv): (4)(a) occurs in a manner other than as described in Subsection
Utah Code Annotated § 49-15-102(5): 49-15-201 "Participating employer" means an employer that meets the participation requirements of Section
Utah Code Annotated § 49-15-102(6): 53-13-103; 53-13-104; 49-15-201; 53-13-105; 53-6-303; 77-27-2; (6)(a)(iv); (v); (vi); (vii)
Utah Code Annotated § 49-15-102(6)(a): 53-13-103; 53-13-104; 49-15-201; 53-13-105; 53-6-303; 77-27-2 "Public safety service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
Utah Code Annotated § 49-15-102(6)(a)(i): 53-13-103 a law enforcement officer in accordance with Section
Utah Code Annotated § 49-15-102(6)(a)(ii): 53-13-104 a correctional officer in accordance with Section
Utah Code Annotated § 49-15-102(6)(a)(iii): 49-15-201; 53-13-105 a special function officer approved in accordance with Sections
Utah Code Annotated § 49-15-102(6)(a)(iv): 53-6-303 a dispatcher who is certified in accordance with Section
Utah Code Annotated § 49-15-102(6)(a)(v): 77-27-2 a full-time member of the Board of Pardons and Parole created under Section
Utah Code Annotated § 49-15-102(6)(a)(vi): the commissioner of the Department of Public Safety; or
Utah Code Annotated § 49-15-102(6)(a)(vii): the executive director of the Department of Corrections.
Utah Code Annotated § 49-15-102(6)(b): (6)(a)(iv); (v); (vi); (vii) Except for a position described in Subsection
Utah Code Annotated § 49-15-102(7): "Public safety service employee" means an employee of a participating employer who performs public safety service under this chapter.
Utah Code Annotated § 49-15-102(8): 
Utah Code Annotated § 49-15-102(8)(a): "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity.
Utah Code Annotated § 49-15-102(8)(b): "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity.
Utah Code Annotated § 49-15-102(9): "System" means the Public Safety Noncontributory Retirement System created under this chapter.
Utah Code Annotated § 49-15-102(10): "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a public safety service employee was employed by a participating employer, including time the public safety service employee was absent in the service of the United States government on military duty.


Utah Code Annotated § 49-15-103 Creation of system.
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There is created for members performing public safety service and who are employed by a participating employer the "Public Safety Noncontributory Retirement System."

Utah Code Annotated § 49-15-104 Creation of trust fund.
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Utah Code Annotated § 49-15-104(1): There is created the "Public Safety Noncontributory Retirement Trust Fund" for the purpose of paying the benefits and the costs of administering this system.
Utah Code Annotated § 49-15-104(2): The fund shall consist of a number of individual trust accounts created as needed to receive the money and assets transferred into them from the respective terminated systems, all money paid into them, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-15-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-15-201 System membership -- Eligibility.
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Utah Code Annotated § 49-15-201(1): Chapter 14, Public Safety Contributory Retirement Act
Utah Code Annotated § 49-15-201(1)(a): A public safety service employee employed by the state after July 1, 1989, but before July 1, 2011, is eligible for service credit in this system.
Utah Code Annotated § 49-15-201(1)(b): Chapter 14, Public Safety Contributory Retirement Act A public safety service employee employed by the state before July 1, 1989, may either elect to receive service credit in this system or continue to receive service credit under the system established under
Utah Code Annotated § 49-15-201(2): 
Utah Code Annotated § 49-15-201(2)(a): Public safety service employees of a participating employer other than the state that elected on or before July 1, 1989, to remain in the Public Safety Contributory Retirement System shall be eligible only for service credit in that system.
Utah Code Annotated § 49-15-201(2)(b): 
Utah Code Annotated § 49-15-201(2)(b)(i): A participating employer other than the state that elected on or before July 1, 1989, to participate in this system shall, have allowed, before July 1, 1989, a public safety service employee to elect to participate in either this system or the Public Safety Contributory Retirement System.
Utah Code Annotated § 49-15-201(2)(b)(ii): Except as expressly allowed by this title, the election of the public safety service employee is final and may not be changed.
Utah Code Annotated § 49-15-201(2)(c): A public safety service employee hired by a participating employer other than the state after July 1, 1989, but before July 1, 2011, shall become a member in this system.
Utah Code Annotated § 49-15-201(2)(d): A public safety service employee of a participating employer other than the state who began participation in this system after July 1, 1989, but before July 1, 2011, is only eligible for service credit in this system.
Utah Code Annotated § 49-15-201(2)(e): A person initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, may not participate in this system.
Utah Code Annotated § 49-15-201(3): 
Utah Code Annotated § 49-15-201(3)(a): 
Utah Code Annotated § 49-15-201(3)(a)(i): A participating employer that has public safety service and firefighter service employees that require cross-training and duty shall enroll those dual purpose employees in the system in which the greatest amount of time is actually worked.
Utah Code Annotated § 49-15-201(3)(a)(ii): The employees shall either be full-time public safety service or full-time firefighter service employees of the participating employer.
Utah Code Annotated § 49-15-201(3)(b): 
Utah Code Annotated § 49-15-201(3)(b)(i): Before transferring a dual purpose employee from one system to another, the participating employer shall receive written permission from the office.
Utah Code Annotated § 49-15-201(3)(b)(ii): The office may request documentation to verify the appropriateness of the transfer.
Utah Code Annotated § 49-15-201(4): The board may combine or segregate the actuarial experience of participating employers in this system for the purpose of setting contribution rates.
Utah Code Annotated § 49-15-201(5): 53-6-106; (5)(c)(iv)
Utah Code Annotated § 49-15-201(5)(a): 
Utah Code Annotated § 49-15-201(5)(a)(i): Each participating employer participating in this system shall annually submit to the office a schedule indicating the positions to be covered under this system in accordance with this chapter.
Utah Code Annotated § 49-15-201(5)(a)(ii): The office may require documentation to justify the inclusion of any position under this system.
Utah Code Annotated § 49-15-201(5)(b): 53-6-106 If there is a dispute between the office and a participating employer or employee over any position to be covered, the disputed position shall be submitted to the Peace Officer Standards and Training Council established under Section
Utah Code Annotated § 49-15-201(5)(c): (5)(c)(iv)
Utah Code Annotated § 49-15-201(5)(c)(i): The Peace Officer Standards and Training Council's authority to decide eligibility for public safety service credit is limited to claims for coverage under this system for time periods after July 1, 1989.
Utah Code Annotated § 49-15-201(5)(c)(ii): A decision of the Peace Officer Standards and Training Council may not be applied to service credit earned in another system before July 1, 1989.
Utah Code Annotated § 49-15-201(5)(c)(iii): (5)(c)(iv) Except as provided under Subsection
Utah Code Annotated § 49-15-201(5)(c)(iv): A decision of the Peace Officer Standards and Training Council granting a position coverage under this system may be applied retroactively only if:
Utah Code Annotated § 49-15-201(5)(c)(iv)(A): the participating employer covered other similarly situated positions under this system during the time period in question; and
Utah Code Annotated § 49-15-201(5)(c)(iv)(B): the position otherwise meets all eligibility requirements for receiving service credit in this system during the period for which service credit is to be granted.
Utah Code Annotated § 49-15-201(6): The Peace Officer Standards and Training Council may use a subcommittee to provide a recommendation to the council in determining disputes between the office and a participating employer or employee over a position to be covered under this system.
Utah Code Annotated § 49-15-201(7): Title 63G, Chapter 4, Administrative Procedures Act The Peace Officer Standards and Training Council shall comply with
Utah Code Annotated § 49-15-201(8): A public safety service employee who is transferred or promoted to an administration position requiring the performance of duties that consist primarily of management or supervision of public safety service employees shall continue to earn public safety service credit in this system during the period in which the employee remains employed in the same department.
Utah Code Annotated § 49-15-201(9): An employee of the Department of Corrections shall continue to earn public safety service credit in this system if:
Utah Code Annotated § 49-15-201(9)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-15-201(9)(b): the employee:
Utah Code Annotated § 49-15-201(9)(b)(i): remains employed by the Department of Corrections;
Utah Code Annotated § 49-15-201(9)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-15-201(9)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-15-201(9)(b)(iv): has not had a break in service on or after July 1, 2015.
Utah Code Annotated § 49-15-201(10): 64-13-1 An employee of the Department of Health and Human Services who is transferred from the Department of Corrections' clinical services bureau to provide a clinical or health care service to an inmate as defined in Section
Utah Code Annotated § 49-15-201(10)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-15-201(10)(b): the employee:
Utah Code Annotated § 49-15-201(10)(b)(i): remains employed by the Department of Corrections or the Department of Health and Human Services;
Utah Code Annotated § 49-15-201(10)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-15-201(10)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-15-201(10)(b)(iv): has not had a break in service on or after July 1, 2015.
Utah Code Annotated § 49-15-201(11): Any employee who is reassigned to the Division of Technology Services or to the Division of Human Resource Management, and who was a member in this system, shall be entitled to remain a member in this system.
Utah Code Annotated § 49-15-201(12): 53-6-303; 53-13-103; 53-13-104; 53-13-105; (12)(a)
Utah Code Annotated § 49-15-201(12)(a): 53-6-303; 53-13-103; 53-13-104; 53-13-105 To determine that a position is covered under this system, the office and, if a coverage dispute arises, the Peace Officer Standards and Training Council shall find that the position requires the employee to:
Utah Code Annotated § 49-15-201(12)(a)(i): except for a dispatcher, place the employee's life or personal safety at risk; and
Utah Code Annotated § 49-15-201(12)(a)(ii): 53-6-303; 53-13-103; 53-13-104; 53-13-105 complete training as provided in Section
Utah Code Annotated § 49-15-201(12)(b): (12)(a) If a position satisfies the requirements of Subsection
Utah Code Annotated § 49-15-201(12)(b)(i): perform duties that consist primarily of actively preventing or detecting crime and enforcing criminal statutes or ordinances of this state or any of its political subdivisions;
Utah Code Annotated § 49-15-201(12)(b)(ii): perform duties that consist primarily of providing community protection; and
Utah Code Annotated § 49-15-201(12)(b)(iii): respond to situations involving threats to public safety and make emergency decisions affecting the lives and health of others.
Utah Code Annotated § 49-15-201(13): (12) If a subcommittee is used to recommend the determination of disputes to the Peace Officer Standards and Training Council, the subcommittee shall comply with the requirements of Subsection
Utah Code Annotated § 49-15-201(14): Title 63G, Chapter 4, Administrative Procedures Act A final order of the Peace Officer Standards and Training Council regarding a dispute is a final agency action for purposes of
Utah Code Annotated § 49-15-201(15): (16); Chapter 14, Public Safety Contributory Retirement Act Except as provided under Subsection
Utah Code Annotated § 49-15-201(16): (14); (16)(a)
Utah Code Annotated § 49-15-201(16)(a): (14) A public safety service employee employed by an airport police department, which elects to cover the airport police department's public safety service employees under the Public Safety Noncontributory Retirement System under Subsection
Utah Code Annotated § 49-15-201(16)(b): (16)(a) The public safety service employee's election to remain in the current retirement system under Subsection
Utah Code Annotated § 49-15-201(16)(b)(i): shall be made at the time the employer elects to move the employer's public safety service employees to a public safety retirement system;
Utah Code Annotated § 49-15-201(16)(b)(ii): shall be documented by written notice to the participating employer; and
Utah Code Annotated § 49-15-201(16)(b)(iii): is irrevocable.
Utah Code Annotated § 49-15-201(17): (18); (17)(a)(ii); (17)(b)
Utah Code Annotated § 49-15-201(17)(a): (18) Subject to Subsection
Utah Code Annotated § 49-15-201(17)(a)(i): the state shall be eligible for service credit in this system; and
Utah Code Annotated § 49-15-201(17)(a)(ii): a participating employer other than the state shall be eligible for service credit in this system if the dispatcher's participating employer elects to cover the participating employer's dispatchers under this system.
Utah Code Annotated § 49-15-201(17)(b): (17)(a)(ii) A participating employer's election to cover the participating employer's dispatchers under this system under Subsection
Utah Code Annotated § 49-15-201(17)(c): (17)(b) A dispatcher's service before July 1, 2015, or before a date specified by resolution of a participating employer under Subsection
Utah Code Annotated § 49-15-201(18): Notwithstanding any other provision of this section, a person initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, may not participate in this system.


Utah Code Annotated § 49-15-202 Participation of employers -- Requirements -- Admission -- Full participation in system -- Supplemental programs authorized.
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Utah Code Annotated § 49-15-202(1): 49-12-202; 49-13-202; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act An employer that employs public safety service employees and is required by Section
Utah Code Annotated § 49-15-202(1)(a): Chapter 12, Public Employees' Contributory Retirement Act
Utah Code Annotated § 49-15-202(1)(b): Chapter 13, Public Employees' Noncontributory Retirement Act
Utah Code Annotated § 49-15-202(1)(c): Chapter 14, Public Safety Contributory Retirement Act
Utah Code Annotated § 49-15-202(1)(d): Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-15-202(1)(e): Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act
Utah Code Annotated § 49-15-202(2): (1)(d) An employer that covers the employer's public safety employees under Subsection
Utah Code Annotated § 49-15-202(3): (1) If a participating employer under Subsection
Utah Code Annotated § 49-15-202(4): 
Utah Code Annotated § 49-15-202(4)(a): Until June 30, 2011, an employer that is not participating in this system may by resolution of the employer's governing body apply for coverage of the employer's public safety service employees by this system.
Utah Code Annotated § 49-15-202(4)(b): Upon approval of the board, the employer shall become a participating employer in this system subject to this title.
Utah Code Annotated § 49-15-202(5): 49-11-403; 49-11-403(2)(a); (5)
Utah Code Annotated § 49-15-202(5)(a): 49-11-403; 49-11-403(2)(a) If a participating employer purchases service credit on behalf of an employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:
Utah Code Annotated § 49-15-202(5)(a)(i): purchase service credit in a nondiscriminatory manner on behalf of all current and former employees who were eligible for service credit at the time service was rendered; and
Utah Code Annotated § 49-15-202(5)(a)(ii): 49-11-403; 49-11-403(2)(a) comply with the provisions of Section
Utah Code Annotated § 49-15-202(5)(b): (5) For a purchase made under this Subsection
Utah Code Annotated § 49-15-202(5)(b)(i): have at least four years of service credit before the purchase can be made; or
Utah Code Annotated § 49-15-202(5)(b)(ii): forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.
Utah Code Annotated § 49-15-202(6): A participating employer may not withdraw from this system.
Utah Code Annotated § 49-15-202(7): In addition to participation in the system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the public employer's employees.


Utah Code Annotated § 49-15-203 Exemption of certain employees from coverage.
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Utah Code Annotated § 49-15-203(1): A public safety service employee is excluded from coverage under this system if the employee:
Utah Code Annotated § 49-15-203(1)(a): is serving:
Utah Code Annotated § 49-15-203(1)(a)(i): as the Commissioner of Public Safety;
Utah Code Annotated § 49-15-203(1)(a)(ii): as the executive director of the Department of Corrections; or
Utah Code Annotated § 49-15-203(1)(a)(iii): as the elected or appointed sheriff or chief of police of a public safety organization; and
Utah Code Annotated § 49-15-203(1)(b): files a formal written request seeking the exemption.
Utah Code Annotated § 49-15-203(2): (3) Except as provided in Subsection
Utah Code Annotated § 49-15-203(3): 49-15-401; (1); (3)(a)
Utah Code Annotated § 49-15-203(3)(a): 49-15-401; (1) The Commissioner of Public Safety, an elected sheriff, or an appointed chief of police who is eligible to retire under Section
Utah Code Annotated § 49-15-203(3)(a)(i): retire from this system and receive an allowance;
Utah Code Annotated § 49-15-203(3)(a)(ii): continue in the elected or appointed position; and
Utah Code Annotated § 49-15-203(3)(a)(iii): (1) file for the exemption under Subsection
Utah Code Annotated § 49-15-203(3)(b): (3)(a) A person who makes an election under Subsection
Utah Code Annotated § 49-15-203(4): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-15-203(4)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-15-203(4)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-15-204 Conversion to system -- Time schedule.
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The following laws govern conversion to the Public Safety Noncontributory Retirement System:Utah Code Annotated § 49-15-204(1): 49-15-201(1)(a) For an employee governed by Subsection
Utah Code Annotated § 49-15-204(2): 49-15-201(2)(a)
Utah Code Annotated § 49-15-204(2)(a): 49-15-201(2)(a)
Utah Code Annotated § 49-15-204(2)(a)(i): 49-15-201(2)(a) For an employer governed by Subsection
Utah Code Annotated § 49-15-204(2)(a)(ii): The employer shall indicate whether or not it elects to participate by enacting a resolution or ordinance to that effect.
Utah Code Annotated § 49-15-204(2)(a)(iii): Prior to the enactment of the resolution or ordinance, a hearing shall be held by the employer, at which all public safety service employees of the employer shall be given an opportunity to be heard on the question of participating in this system.
Utah Code Annotated § 49-15-204(2)(a)(iv): Notice of the hearing shall be mailed to all public safety service employees within 30 days of the hearing and shall contain the time, place, and purpose of the hearing.
Utah Code Annotated § 49-15-204(2)(b): A public safety service employee of an employer, prior to its election to participate, has six months from the date the employer elects to participate in which to elect to become eligible for service credit in this system.
Utah Code Annotated § 49-15-204(3): (1); (2); Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-15-204(3)(a): (1); (2) Subsections
Utah Code Annotated § 49-15-204(3)(b): Chapter 15, Public Safety Noncontributory Retirement Act A person converting to the system during this time period is subject to all the rights, limitations, terms, and conditions of
Utah Code Annotated § 49-15-204(4): (1); (2); Chapter 15, Public Safety Noncontributory Retirement Act; (2) Subsections
Utah Code Annotated § 49-15-204(5): (1); (2); Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-15-204(5)(a): (1); (2) Subsections
Utah Code Annotated § 49-15-204(5)(b): Chapter 15, Public Safety Noncontributory Retirement Act A person converting to the system during this time period is subject to all the rights, limitations, terms, and conditions of
Utah Code Annotated § 49-15-204(6): (1); (2); Chapter 15, Public Safety Noncontributory Retirement Act
Utah Code Annotated § 49-15-204(6)(a): (1); (2) Subsections
Utah Code Annotated § 49-15-204(6)(b): Chapter 15, Public Safety Noncontributory Retirement Act A person converting to the system during this time period is subject to all the rights, limitations, terms, and conditions of


Utah Code Annotated § 49-15-301 Contributions -- Two divisions -- Subdivisions.
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Utah Code Annotated § 49-15-301(1): Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
Utah Code Annotated § 49-15-301(2): For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage:
Utah Code Annotated § 49-15-301(2)(a): members of this system with on-the-job Social Security coverage are Division A; and
Utah Code Annotated § 49-15-301(2)(b): members of this system without on-the-job Social Security coverage are in Division B.
Utah Code Annotated § 49-15-301(3): (2); (2); 49-15-403(2)(b); 49-15-403(2)(a) In addition to the divisions under Subsection
Utah Code Annotated § 49-15-301(3)(a): 49-15-403(2)(b) members of this system with an annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-301(3)(b): 49-15-403(2)(a) members of this system with an annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-301(4): Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.


Utah Code Annotated § 49-15-401 Eligibility for service retirement -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-15-401(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-15-401(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-15-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-15-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-15-401(1)(c)(i): the member has accrued at least 20 years of service credit;
Utah Code Annotated § 49-15-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-15-401(1)(c)(iii): the member has accrued at least four years of service and has attained an age of 65 years.
Utah Code Annotated § 49-15-401(2): (3); (2)(a)(i)
Utah Code Annotated § 49-15-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-15-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-15-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-15-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-15-401(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-15-401(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-15-401(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-15-401(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-15-401(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-15-401(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-15-401(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-15-401(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-15-401(4)(b): 55 years old.


Utah Code Annotated § 49-15-402 Calculation of retirement benefit.
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Utah Code Annotated § 49-15-402(1): A retiree under this system shall receive an allowance equal to:
Utah Code Annotated § 49-15-402(1)(a): 2.5% of final average monthly salary multiplied by the number of years of service credit, limited to 20 years; plus
Utah Code Annotated § 49-15-402(1)(b): 2% of final average monthly salary, multiplied by the number of years of service credit in excess of 20 years.
Utah Code Annotated § 49-15-402(2): (2)(b); (2)(a)
Utah Code Annotated § 49-15-402(2)(a): (2)(b) Except as modified by cost-of-living adjustments and except as provided under Subsection
Utah Code Annotated § 49-15-402(2)(b): (2)(a) The allowance limitation under Subsection


Utah Code Annotated § 49-15-403 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-15-403(1): 49-15-402; Part 5, Death Benefit The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-15-403(1)(a): 49-15-402; Part 5, Death Benefit an original allowance paid under Section
Utah Code Annotated § 49-15-403(1)(b): an original payment made to an alternate payee under a domestic relations order if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-15-403(2): (2)(b); (5); (2)(a); (2); (2)
Utah Code Annotated § 49-15-403(2)(a): (2)(b) Unless Subsection
Utah Code Annotated § 49-15-403(2)(b): (5); (2)(a) If the participating employer has made an election under Subsection
Utah Code Annotated § 49-15-403(2)(c): (2); (2) Annual increases in the Consumer Price Index in excess of the applicable maximum annual increase under this Subsection
Utah Code Annotated § 49-15-403(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-15-403(4): The cost-of-living adjustment made under this section may not decrease the allowance.
Utah Code Annotated § 49-15-403(5): (2)(b); (2)(a); (5); (2)(b); (5)(a); (2)(b)
Utah Code Annotated § 49-15-403(5)(a): (2)(b); (2)(a) A participating employer may make a one-time election to provide the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-403(5)(b): (5) A participating employer shall make the election under this Subsection
Utah Code Annotated § 49-15-403(5)(c): The participating employer shall indicate whether or not it elects to participate in this benefit by enacting a resolution or ordinance to that effect and making an application to the office.
Utah Code Annotated § 49-15-403(5)(d): (2)(b); (5)(a) The effective date for the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-403(5)(e): (2)(b) Notwithstanding the election provided under this section, the state, as a participating employer, shall provide the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-403(6): (2)(b); (5)(a); (5)(e); Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act; (2)(b); (6)
Utah Code Annotated § 49-15-403(6)(a): (2)(b); (5)(a); (5)(e); Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act To be eligible for the annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-403(6)(a)(i): (5)(a); (5)(e) as an employee of a participating employer who:
Utah Code Annotated § 49-15-403(6)(a)(i)(A): (5)(a) has made the election under Subsection
Utah Code Annotated § 49-15-403(6)(a)(i)(B): (5)(e) is included under Subsection
Utah Code Annotated § 49-15-403(6)(a)(ii): Title 49, Chapter 14, Public Safety Contributory Retirement Act; Title 49, Chapter 15, Public Safety Noncontributory Retirement Act in a covered position under
Utah Code Annotated § 49-15-403(6)(b): (2)(b); (6) The annual cost-of-living adjustment under Subsection
Utah Code Annotated § 49-15-403(7): (2)(b); (5) An allowance adjustment made under Subsections
Utah Code Annotated § 49-15-403(8): (5) The board may adopt rules for:
Utah Code Annotated § 49-15-403(8)(a): (5) the administration of the election provided under Subsection
Utah Code Annotated § 49-15-403(8)(b): the effective date of the enhanced cost-of-living adjustment for participating employers.


Utah Code Annotated § 49-15-501 Death of active member in Division A -- Payment of benefits.
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Utah Code Annotated § 49-15-501(1): 49-15-301; 49-15-402; 49-15-504; (1)(a)(ii) If an active member of this system enrolled in Division A under Section
Utah Code Annotated § 49-15-501(1)(a): 49-15-402; 49-15-504 If the death is classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-15-501(1)(a)(i): If the member has accrued less than 20 years of public safety service credit, the surviving spouse shall receive a lump sum equal to six months of the active member's final average salary and an allowance equal to 30% of the member's final average monthly salary.
Utah Code Annotated § 49-15-501(1)(a)(ii): 49-15-402; 49-15-504 If the member has accrued 20 or more years of public safety service credit, the member shall be considered to have retired with an allowance calculated under Section
Utah Code Annotated § 49-15-501(1)(b): (1)(a)(ii) If the death is not classified as a line-of-duty death by the office, benefits are payable as follows:
Utah Code Annotated § 49-15-501(1)(b)(i): If the member has accrued less than 10 years of public safety service credit, the surviving spouse shall receive the sum of $1,000 or a refund of the member's member contributions, whichever is greater.
Utah Code Annotated § 49-15-501(1)(b)(ii): If the member has accrued 10 or more years, but less than 20 years of public safety service credit at the time of death, the surviving spouse shall receive the sum of $500, plus an allowance equal to 2% of the member's final average monthly salary for each year of service credit accrued by the member up to a maximum of 30% of the member's final average monthly salary.
Utah Code Annotated § 49-15-501(1)(b)(iii): (1)(a)(ii) If the member has accrued 20 or more years of public safety service credit, the benefit shall be calculated as provided in Subsection
Utah Code Annotated § 49-15-501(2): (1)(b)(i) Except as provided under Subsection
Utah Code Annotated § 49-15-501(3): If a benefit is not distributed under this section, and the member has designated a beneficiary, the member's member contribution shall be paid to the beneficiary.
Utah Code Annotated § 49-15-501(4): 
Utah Code Annotated § 49-15-501(4)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-15-501(4)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-15-501(4)(b)(i): member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-15-501(4)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-15-502 Death of active member in Division B -- Payment of benefits.
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Utah Code Annotated § 49-15-502(1): 49-15-301; 49-15-504; (1)(a)(ii); 49-11-609; 49-11-610 If an active member of this system enrolled in Division B under Section
Utah Code Annotated § 49-15-502(1)(a): 49-15-504 If the death is classified by the office as a line-of-duty death, the surviving spouse shall receive:
Utah Code Annotated § 49-15-502(1)(a)(i): a lump sum equal to six months of the active member's final average salary; and
Utah Code Annotated § 49-15-502(1)(a)(ii): 49-15-504
Utah Code Annotated § 49-15-502(1)(a)(ii)(A): an allowance equal to 37.5% of the member's final average monthly salary; or
Utah Code Annotated § 49-15-502(1)(a)(ii)(B): 49-15-504 if the member has accrued 20 or more years of public safety service credit, the greater of:
Utah Code Annotated § 49-15-502(1)(a)(ii)(B)(I): an allowance equal to 37.5% of the member's final average monthly salary; or
Utah Code Annotated § 49-15-502(1)(a)(ii)(B)(II): 49-15-504 the death benefit payable to a surviving spouse under Section
Utah Code Annotated § 49-15-502(1)(b): (1)(a)(ii) If the death is not classified by the office as a line-of-duty death, and the member has accrued two or more years of public safety service credit at the time of death, the death is considered line-of-duty and the surviving spouse shall receive:
Utah Code Annotated § 49-15-502(1)(b)(i): a lump sum of $1,500; and
Utah Code Annotated § 49-15-502(1)(b)(ii): (1)(a)(ii) an allowance as provided under Subsection
Utah Code Annotated § 49-15-502(1)(c): If the death is not classified by the office as a line-of-duty death, and the member has accrued less than two years of public safety service credit at the time of death, the surviving spouse shall receive a refund of the member's member contributions, plus 50% of the member's most recent 12 months' compensation.
Utah Code Annotated § 49-15-502(1)(d): 49-11-609; 49-11-610
Utah Code Annotated § 49-15-502(1)(d)(i): If the member has accrued two or more years of public safety service credit at the time of death, each of the member's unmarried children to age 18 or dependent unmarried children with a mental or physical disability shall receive an allowance of $50.
Utah Code Annotated § 49-15-502(1)(d)(ii): 49-11-609; 49-11-610 Payments shall be made to the surviving parent or to a duly appointed guardian, or as otherwise provided under Section
Utah Code Annotated § 49-15-502(2): If the member dies and there is no surviving spouse, any amounts that would have been the surviving spouse's benefit shall be prorated and paid to each of the member's unmarried children to age 18.
Utah Code Annotated § 49-15-502(3): (1); (2) If a benefit is not distributed under Subsection
Utah Code Annotated § 49-15-502(4): The combined payments to beneficiaries of any member under this section may not exceed 75% of the member's final average monthly salary.
Utah Code Annotated § 49-15-502(5): 
Utah Code Annotated § 49-15-502(5)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-15-502(5)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-15-502(5)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-15-502(5)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-15-503 Benefits payable upon death of inactive member.
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Utah Code Annotated § 49-15-503(1): If an inactive member who has less than 20 years of public safety service credit dies, the surviving spouse, or, if there is no surviving spouse, the member's minor children shall receive a refund of the member's member contributions or $500, whichever is greater.
Utah Code Annotated § 49-15-503(2): 49-15-402
Utah Code Annotated § 49-15-503(2)(a): If an inactive member with 20 or more years of public safety service credit dies, the surviving spouse shall receive an allowance in an amount of 50% of the amount the member would have received had retirement occurred on the first of the month following the month in which the death occurred.
Utah Code Annotated § 49-15-503(2)(b): 49-15-402 This allowance shall be based on years of service credit and final average monthly salary under Section
Utah Code Annotated § 49-15-503(3): 
Utah Code Annotated § 49-15-503(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-15-503(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-15-503(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-15-503(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-15-504 Benefits payable upon death of retired member -- Enhanced benefit election -- Rulemaking.
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Utah Code Annotated § 49-15-504(1): If a retiree who retired under either Division A or Division B dies, the retiree's surviving spouse shall receive an allowance equal to 65% of the allowance that was being paid to the retiree at the time of death.
Utah Code Annotated § 49-15-504(2): (1); 49-15-402; (2)(a)
Utah Code Annotated § 49-15-504(2)(a): (1); 49-15-402 Notwithstanding the amount of the allowance under Subsection
Utah Code Annotated § 49-15-504(2)(b): (2)(a) If an election is made under Subsection
Utah Code Annotated § 49-15-504(3): 49-15-402; (3)(b); (3)
Utah Code Annotated § 49-15-504(3)(a): 49-15-402 For a retiree whose retirement date is before July 1, 2009, the office shall provide an optional spousal death benefit to bring the total spousal death benefit up to 75% of an allowance computed in accordance with Section
Utah Code Annotated § 49-15-504(3)(b): A retiree may elect to purchase the optional spousal death benefit until July 1, 2010.
Utah Code Annotated § 49-15-504(3)(c): (3)(b) If an election is made under Subsection
Utah Code Annotated § 49-15-504(3)(d): (3) The board shall make rules to administer the death benefit under this Subsection
Utah Code Annotated § 49-15-504(4): 49-15-502(1)(d) If the retiree retired solely under Division B and dies leaving unmarried children under the age of 18 or dependent unmarried children with a mental or physical disability, the children shall qualify for a benefit as prescribed under Subsection
Utah Code Annotated § 49-15-504(5): 
Utah Code Annotated § 49-15-504(5)(a): A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-15-504(5)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-15-504(5)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-15-504(5)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-15-505 Benefits for surviving spouse under Division A or Division B.
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The surviving spouse, if eligible, shall receive a benefit computed under either Division A or Division B, whichever provides the larger benefit, but may not receive a benefit under both divisions if it would result in a duplicate benefit.

Utah Code Annotated § 49-15-506 Benefits payable upon death of active or inactive member without spouse or minor children.
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If an active or inactive member dies and at the time of death the member does not have a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund of the member's member contributions or $500, whichever is larger.

Utah Code Annotated § 49-15-507 Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-15-507(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-15-507(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-15-601 Long-term disability coverage.
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Each participating employer shall cover its public safety employees under

Utah Code Annotated § 49-15-602 Benefit protection contract.
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Utah Code Annotated § 49-15-602(1): 49-21-102 As used in this section:
Utah Code Annotated § 49-15-602(1)(a): 49-21-102 "Objective medical impairment" means the same as that term is defined in Section
Utah Code Annotated § 49-15-602(1)(b): "Qualifying injury or illness" means a physical or mental objective medical impairment resulting from external force or violence as a result of the performance of an employment duty.
Utah Code Annotated § 49-15-602(2): 49-11-404; 49-11-404
Utah Code Annotated § 49-15-602(2)(a): 49-11-404 A participating employer shall provide a benefit protection contract described in Section
Utah Code Annotated § 49-15-602(2)(b): 49-11-404 A participating employer may elect to provide a benefit protection contract for any other injury or illness of a public safety service employee in accordance with the requirements for providing a benefit protection contract, including the provisions of Section
Utah Code Annotated § 49-15-602(3): (2)(a); 49-11-404
Utah Code Annotated § 49-15-602(3)(a): (2)(a) For purposes of Subsection
Utah Code Annotated § 49-15-602(3)(b): 49-11-404 In addition to the annual report requirements under Section
Utah Code Annotated § 49-15-602(3)(b)(i): if there is final determination that a public safety service employee has suffered a qualifying injury or illness and is awarded an ongoing monthly disability benefit based on that qualifying injury or illness, the participating employer shall immediately notify the office of the employee's award of that ongoing monthly disability benefit; and
Utah Code Annotated § 49-15-602(3)(b)(ii): if the public safety service employee's monthly disability benefit is terminated for any reason, the participating employer shall immediately notify the office of the termination of the monthly disability benefit.


Utah Code Annotated - Title 49 - Chapter 16 - Firefighters' Retirement Act
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Utah Code Annotated § 49-16-101 Title.
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This chapter is known as the "Firefighters' Retirement Act."

Utah Code Annotated § 49-16-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-16-102(1): 
Utah Code Annotated § 49-16-102(1)(a): "Compensation" means the total amount of payments that are includable as gross income received by a firefighter service employee as base income for the regularly scheduled work period.  The participating employer shall establish the regularly scheduled work period.  Base income shall be determined prior to the deduction of member contributions or any amounts the firefighter service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-16-102(1)(b): "Compensation" includes performance-based bonuses and cost-of-living adjustments.
Utah Code Annotated § 49-16-102(1)(c): "Compensation" does not include:
Utah Code Annotated § 49-16-102(1)(c)(i): overtime;
Utah Code Annotated § 49-16-102(1)(c)(ii): sick pay incentives;
Utah Code Annotated § 49-16-102(1)(c)(iii): retirement pay incentives;
Utah Code Annotated § 49-16-102(1)(c)(iv): remuneration paid in kind such as a residence, use of equipment, uniforms, travel, or similar payments;
Utah Code Annotated § 49-16-102(1)(c)(v): a lump-sum payment or special payments covering accumulated leave; and
Utah Code Annotated § 49-16-102(1)(c)(vi): all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant.
Utah Code Annotated § 49-16-102(1)(d): "Compensation" for purposes of this chapter may not exceed the amount allowed under Section 401(a)(17), Internal Revenue Code.
Utah Code Annotated § 49-16-102(2): (2)(a)
Utah Code Annotated § 49-16-102(2)(a): "Disability" means the complete inability, due to objective medical impairment, whether physical or mental, to perform firefighter service.
Utah Code Annotated § 49-16-102(2)(b): (2)(a) "Disability" does not include the inability to meet an employer's required standards or tests relating to fitness, physical ability, or agility that is not a result of a disability as defined under Subsection
Utah Code Annotated § 49-16-102(3): 53-2d-402 "Emergency medical service personnel" means an individual who:
Utah Code Annotated § 49-16-102(3)(a): is:
Utah Code Annotated § 49-16-102(3)(a)(i): a paramedic;
Utah Code Annotated § 49-16-102(3)(a)(ii): an advanced emergency medical services technician; or
Utah Code Annotated § 49-16-102(3)(a)(iii): an emergency medical services technician;
Utah Code Annotated § 49-16-102(3)(b): 53-2d-402 is required to be licensed or certified under Section
Utah Code Annotated § 49-16-102(3)(c): has a primary job duty to provide emergency medical services as a first responder.
Utah Code Annotated § 49-16-102(4): (4)(b); (c); (d); (4)(c); (4)(b); (14)
Utah Code Annotated § 49-16-102(4)(a): (4)(b); (c); (d) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-16-102(4)(b): (4)(c) Except as provided in Subsection
Utah Code Annotated § 49-16-102(4)(c): (4)(b) In cases where the participating employer provides acceptable documentation to the office the limitation in Subsection
Utah Code Annotated § 49-16-102(4)(c)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-16-102(4)(c)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-16-102(4)(d): (14) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-16-102(5): 53-7-103
Utah Code Annotated § 49-16-102(5)(a): 53-7-103 "Firefighter service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
Utah Code Annotated § 49-16-102(5)(a)(i): a firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department;
Utah Code Annotated § 49-16-102(5)(a)(ii): 53-7-103 the state fire marshal appointed under Section
Utah Code Annotated § 49-16-102(5)(a)(iii): an emergency medical service personnel.
Utah Code Annotated § 49-16-102(5)(b): "Firefighter service" does not include secretarial staff or other similar employees.
Utah Code Annotated § 49-16-102(6): 
Utah Code Annotated § 49-16-102(6)(a): "Firefighter service employee" means an employee of a participating employer who provides firefighter service under this chapter.
Utah Code Annotated § 49-16-102(6)(b): "Firefighter service employee" does not include an employee of a regularly constituted fire department who does not perform firefighter service.
Utah Code Annotated § 49-16-102(7): (7)(a)
Utah Code Annotated § 49-16-102(7)(a): "Line-of-duty death or disability" means a death or disability resulting from:
Utah Code Annotated § 49-16-102(7)(a)(i): external force, violence, or disease directly resulting from firefighter service; or
Utah Code Annotated § 49-16-102(7)(a)(ii): strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a firefighter service employee.
Utah Code Annotated § 49-16-102(7)(b): (7)(a) "Line-of-duty death or disability" does not include a death or disability that:
Utah Code Annotated § 49-16-102(7)(b)(i): occurs during an activity that is required as an act of duty as a firefighter service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature;
Utah Code Annotated § 49-16-102(7)(b)(ii): occurs during the commission of a crime committed by the employee;
Utah Code Annotated § 49-16-102(7)(b)(iii): occurs when the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death or disability; or
Utah Code Annotated § 49-16-102(7)(b)(iv): (7)(a) occurs in a manner other than as described in Subsection
Utah Code Annotated § 49-16-102(7)(c): "Line-of-duty death or disability" includes the death or disability of a paid firefighter resulting from heart disease, lung disease, or a respiratory tract condition if the paid firefighter has five years of firefighter service credit.
Utah Code Annotated § 49-16-102(8): "Objective medical impairment" means an impairment resulting from an injury or illness that is diagnosed by a physician or physician assistant and that is based on accepted objective medical tests or findings rather than subjective complaints.
Utah Code Annotated § 49-16-102(9): 49-16-201 "Participating employer" means an employer that meets the participation requirements of Section
Utah Code Annotated § 49-16-102(10): "Regularly constituted fire department" means a fire department that employs a fire chief who performs firefighter service for at least 2,080 hours of regularly scheduled paid employment per year.
Utah Code Annotated § 49-16-102(11): 
Utah Code Annotated § 49-16-102(11)(a): "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity.
Utah Code Annotated § 49-16-102(11)(b): "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity.
Utah Code Annotated § 49-16-102(12): "System" means the Firefighters' Retirement System created under this chapter.
Utah Code Annotated § 49-16-102(13): (13)(a)
Utah Code Annotated § 49-16-102(13)(a): "Volunteer firefighter" means any individual who is not regularly employed as a firefighter service employee, but who:
Utah Code Annotated § 49-16-102(13)(a)(i): has been trained in firefighter techniques and skills;
Utah Code Annotated § 49-16-102(13)(a)(ii): continues to receive regular firefighter training; and
Utah Code Annotated § 49-16-102(13)(a)(iii): is on the rolls of a legally organized volunteer fire department that provides ongoing training and serves a political subdivision of the state.
Utah Code Annotated § 49-16-102(13)(b): (13)(a) "Volunteer firefighter" does not include an individual who volunteers assistance but does not meet the requirements of Subsection
Utah Code Annotated § 49-16-102(14): "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a firefighter service employee was employed by a participating employer or received full-time pay while on sick leave, including any time the firefighter service employee was absent in the service of the United States on military duty.


Utah Code Annotated § 49-16-103 Creation of system.
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There is created for members performing firefighter service and who are employed by a participating employer the "Firefighters' Retirement System."

Utah Code Annotated § 49-16-104 Creation of trust fund.
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Utah Code Annotated § 49-16-104(1): There is created the "Firefighters' Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
Utah Code Annotated § 49-16-104(2): The fund shall consist of all money and assets transferred to it from any terminated system, all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-16-104(3): Chapter 11, Utah State Retirement Systems Administration The custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-16-201 System membership -- Eligibility.
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Utah Code Annotated § 49-16-201(1): A firefighter service employee who performs firefighter service for an employer participating in this system is eligible for service credit in this system upon the earliest of:
Utah Code Annotated § 49-16-201(1)(a): July 1, 1971, if the firefighter service employee was employed by the participating employer on July 1, 1971, and the participating employer was participating in this system on that date;
Utah Code Annotated § 49-16-201(1)(b): the date the participating employer begins participating in this system if the firefighter service employee was employed by the participating employer on that date; or
Utah Code Annotated § 49-16-201(1)(c): the date the firefighter service employee is hired to perform firefighter services for a participating employer, if the firefighter:
Utah Code Annotated § 49-16-201(1)(c)(i): initially enters employment before July 1, 2011; or
Utah Code Annotated § 49-16-201(1)(c)(ii): has service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board.
Utah Code Annotated § 49-16-201(2): 
Utah Code Annotated § 49-16-201(2)(a): 
Utah Code Annotated § 49-16-201(2)(a)(i): A participating employer that has public safety service and firefighter service employees that require cross-training and duty shall enroll the dual purpose employees in the system in which the greatest amount of time is actually worked.
Utah Code Annotated § 49-16-201(2)(a)(ii): The employees shall either be full-time public safety service or full-time firefighter service employees of the participating employer.
Utah Code Annotated § 49-16-201(2)(b): 
Utah Code Annotated § 49-16-201(2)(b)(i): Before transferring a dual purpose employee from one system to another, the participating employer shall receive written permission from the office.
Utah Code Annotated § 49-16-201(2)(b)(ii): The office may request documentation to verify the appropriateness of the transfer.
Utah Code Annotated § 49-16-201(3): (3); (3)(c)
Utah Code Annotated § 49-16-201(3)(a): A person hired by a regularly constituted fire department on or after July 1, 1971, who does not perform firefighter service is not eligible for service credit in this system.
Utah Code Annotated § 49-16-201(3)(b): The nonfirefighter service employee shall become a member of the system for which the nonfirefighter service employee qualifies for service credit.
Utah Code Annotated § 49-16-201(3)(c): (3) The service credit exclusion under this Subsection
Utah Code Annotated § 49-16-201(3)(d): (3)(c) If Subsection
Utah Code Annotated § 49-16-201(4): An allowance or other benefit may not be granted under this system that is based upon the same service for benefits received under some other system.
Utah Code Annotated § 49-16-201(5): Service as a volunteer firefighter is not eligible for service credit in this system.
Utah Code Annotated § 49-16-201(6): 53-1-103; 53-7-103; (7); (8) An employer is eligible to participate in this system if the employer:
Utah Code Annotated § 49-16-201(6)(a): maintains a regularly constituted fire department;
Utah Code Annotated § 49-16-201(6)(b): 53-1-103; 53-7-103 is the Department of Public Safety created in Section
Utah Code Annotated § 49-16-201(6)(c): (7); (8) employs emergency medical service personnel and meets the requirements of Subsections
Utah Code Annotated § 49-16-201(7): (9); (7)(a); (7)(a); (7)(b)(ii)
Utah Code Annotated § 49-16-201(7)(a): (9) Subject to Subsection
Utah Code Annotated § 49-16-201(7)(b): (7)(a); (7)(a)
Utah Code Annotated § 49-16-201(7)(b)(i): (7)(a) A participating employer's election under Subsection
Utah Code Annotated § 49-16-201(7)(b)(ii): (7)(a) A participating employer shall document an election under Subsection
Utah Code Annotated § 49-16-201(7)(c): (7)(b)(ii)
Utah Code Annotated § 49-16-201(7)(c)(i): An emergency medical service personnel's service before July 1, 2023, is not eligible for service credit in this system.
Utah Code Annotated § 49-16-201(7)(c)(ii): (7)(b)(ii) For an emergency medical service personnel employed by a participating employer, the emergency medical service personnel's service before the date the participating employer adopts a resolution described in Subsection
Utah Code Annotated § 49-16-201(8): 
Utah Code Annotated § 49-16-201(8)(a): The fire chief, or if there is not a fire chief for the participating employer, the emergency services director, shall verify that an individual meets the definition of emergency medical service personnel.
Utah Code Annotated § 49-16-201(8)(b): Each participating employer participating in this system that employs emergency medical service personnel shall submit annually to the office a schedule indicating which emergency medical service personnel positions are covered under this system under this chapter.
Utah Code Annotated § 49-16-201(9): Beginning July 1, 2011, a person who is initially entering employment with a participating employer and who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board may not participate in this system.


Utah Code Annotated § 49-16-202 Participation of employers -- Full participation in system -- Supplemental programs authorized.
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Utah Code Annotated § 49-16-202(1): 49-12-202; 49-13-202; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 16, Firefighters' Retirement Act; Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act An employer that employs firefighter service employees and is required by Section
Utah Code Annotated § 49-16-202(1)(a): Chapter 12, Public Employees' Contributory Retirement Act
Utah Code Annotated § 49-16-202(1)(b): Chapter 13, Public Employees' Noncontributory Retirement Act
Utah Code Annotated § 49-16-202(1)(c): Chapter 16, Firefighters' Retirement Act
Utah Code Annotated § 49-16-202(1)(d): Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act
Utah Code Annotated § 49-16-202(2): (1)(c) Any employer that covers its firefighter service employees under Subsection
Utah Code Annotated § 49-16-202(3): (1) If a participating employer under Subsection
Utah Code Annotated § 49-16-202(4): 
Utah Code Annotated § 49-16-202(4)(a): Until June 30, 2011, an employer that is not participating in this system may, by resolution of its governing body submitted to the board, apply for coverage of its firefighter service employees by this system.
Utah Code Annotated § 49-16-202(4)(b): Upon approval of the board, the employer shall become a participating employer in this system subject to this title.
Utah Code Annotated § 49-16-202(5): A participating employer may not withdraw from this system.
Utah Code Annotated § 49-16-202(6): In addition to their participation in the system, participating employers may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their firefighter service employees.


Utah Code Annotated § 49-16-203 Exemption of certain employees from coverage -- Exception.
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Utah Code Annotated § 49-16-203(1): A firefighter service employee serving as the chief of any fire department or district is excluded from coverage under this system if that firefighter service employee files a formal written request seeking exemption.
Utah Code Annotated § 49-16-203(2): 49-11-504; Chapter 11, Part 12, Postretirement Reemployment Restrictions Act The chief of any fire department or district who retires from that position shall comply with the provisions of Section
Utah Code Annotated § 49-16-203(3): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-16-203(3)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-16-203(3)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-16-301 Contributions -- Two divisions -- Election by employer to  pay employee contributions -- Accounting for and vesting of worker contributions -- Deductions.
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Utah Code Annotated § 49-16-301(1): 49-11-901.5 In addition to the money paid to this system under Section
Utah Code Annotated § 49-16-301(2): For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage as follows:
Utah Code Annotated § 49-16-301(2)(a): members of this system with on-the-job Social Security coverage are in Division A; and
Utah Code Annotated § 49-16-301(2)(b): members of this system without on-the-job Social Security coverage are in Division B.
Utah Code Annotated § 49-16-301(3): 
Utah Code Annotated § 49-16-301(3)(a): A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions.
Utah Code Annotated § 49-16-301(3)(b): Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution.
Utah Code Annotated § 49-16-301(3)(c): The required member contributions shall be reduced by the amount that is paid by the participating employer.
Utah Code Annotated § 49-16-301(4): 
Utah Code Annotated § 49-16-301(4)(a): All member contributions are credited by the office to the account of the individual member.
Utah Code Annotated § 49-16-301(4)(b): This amount is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-16-301(4)(c): All member contributions are vested and nonforfeitable.
Utah Code Annotated § 49-16-301(5): 
Utah Code Annotated § 49-16-301(5)(a): Each member is considered to consent to payroll deductions of member contributions.
Utah Code Annotated § 49-16-301(5)(b): The payment of compensation less these payroll deductions is considered to be full payment for services rendered by the member.


Utah Code Annotated § 49-16-401 Eligibility for service retirement -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-16-401(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-16-401(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-16-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-16-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-16-401(1)(c)(i): the member has accrued at least 20 years of service credit;
Utah Code Annotated § 49-16-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-16-401(1)(c)(iii): the member has accrued at least four years of service credit and has attained an age of 65 years.
Utah Code Annotated § 49-16-401(2): (3); (2)(a)(i)
Utah Code Annotated § 49-16-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-16-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the firefighter service employee;
Utah Code Annotated § 49-16-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-16-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-16-401(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-16-401(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-16-401(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-16-401(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-16-401(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-16-401(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-16-401(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-16-401(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-16-401(4)(b): 55 years old.


Utah Code Annotated § 49-16-402 Calculation of retirement allowance.
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Utah Code Annotated § 49-16-402(1): A retiree under this system shall receive an allowance equal to:
Utah Code Annotated § 49-16-402(1)(a): 2.5% of final average monthly salary multiplied by the number of years of service credit, limited to 20 years; plus
Utah Code Annotated § 49-16-402(1)(b): 2% of final average monthly salary, multiplied by the number of years of service credit in excess of 20 years.
Utah Code Annotated § 49-16-402(2): The minimum allowance payable under this section is $500.
Utah Code Annotated § 49-16-402(3): (3)(b); (3)(a)
Utah Code Annotated § 49-16-402(3)(a): (3)(b) Except as modified by cost-of-living adjustments and except as provided under Subsection
Utah Code Annotated § 49-16-402(3)(b): (3)(a) The allowance limitation under Subsection


Utah Code Annotated § 49-16-403 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-16-403(1): 49-16-402; Part 5, Death Benefit; Part 6, Disability Benefit The office shall  make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-16-403(1)(a): 49-16-402; Part 5, Death Benefit; Part 6, Disability Benefit an original allowance paid under Section
Utah Code Annotated § 49-16-403(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-16-403(2): 
Utah Code Annotated § 49-16-403(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-16-403(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-16-403(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-16-403(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-16-501 Death of active member in Division A -- Payment of benefits.
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Utah Code Annotated § 49-16-501(1): 49-16-301; 49-16-402; 49-16-504; 49-16-402; 49-16-504 If an active member of this system enrolled in Division A under Section
Utah Code Annotated § 49-16-501(1)(a): 49-16-402; 49-16-504 If the death is classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-16-501(1)(a)(i): If the member has accrued less than 20 years of firefighter service credit, the surviving spouse shall receive a lump sum equal to six months of the active member's final average salary and an allowance equal to 30% of the member's final average monthly salary.
Utah Code Annotated § 49-16-501(1)(a)(ii): 49-16-402; 49-16-504 If the member has accrued 20 or more years of firefighter service credit, the member shall be considered to have retired with an allowance calculated under Section
Utah Code Annotated § 49-16-501(1)(b): 49-16-402; 49-16-504 If the death is not classified as a line-of-duty death by the office, benefits are payable as follows:
Utah Code Annotated § 49-16-501(1)(b)(i): If the member has accrued less than 10 years of firefighter service credit, the beneficiary shall receive a sum of $1,000 or a refund of the member's member contributions, whichever is greater.
Utah Code Annotated § 49-16-501(1)(b)(ii): If the member has accrued 10 or more years of firefighter service credit but less than 20 years of firefighter service credit, the surviving spouse shall receive a sum of $500, plus an allowance equal to 2% of the member's final average monthly salary for each year of service credit accrued by the member up to a maximum of 30% of the member's final average monthly salary.
Utah Code Annotated § 49-16-501(1)(b)(iii): 49-16-402; 49-16-504 If the member has accrued 20 or more years of firefighter service credit:
Utah Code Annotated § 49-16-501(1)(b)(iii)(A): 49-16-402 the member shall be considered to have retired with an allowance calculated under Section
Utah Code Annotated § 49-16-501(1)(b)(iii)(B): 49-16-504 the surviving spouse shall receive the death benefit payable to a surviving spouse under Section
Utah Code Annotated § 49-16-501(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-16-501(2)(a): If the member dies without a surviving spouse, the surviving spouse's allowance shall be equally divided and paid to each unmarried child until the child reaches age 21.
Utah Code Annotated § 49-16-501(2)(b): 49-11-609; 49-11-610 The payment shall be made to a duly appointed guardian or as provided under Sections
Utah Code Annotated § 49-16-501(3): If the benefit is not distributed under this section, and the member has designated a beneficiary, the member's member contributions shall be paid to the beneficiary.
Utah Code Annotated § 49-16-501(4): 
Utah Code Annotated § 49-16-501(4)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-16-501(4)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-16-501(4)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-16-501(4)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-16-502 Death of active member in Division B -- Payment of benefits.
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Utah Code Annotated § 49-16-502(1): 49-16-301; 49-16-402; 49-16-504; (1)(a)(i)(B); (1)(a)(ii); (1)(a)(i)(B) If an active member of this system enrolled in Division B under Section
Utah Code Annotated § 49-16-502(1)(a): 49-16-402; 49-16-504 If the death is classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-16-502(1)(a)(i): If the member has accrued less than 20 years of firefighter service credit, the surviving spouse shall receive:
Utah Code Annotated § 49-16-502(1)(a)(i)(A): a lump sum equal to six months of the active member's final average salary; and
Utah Code Annotated § 49-16-502(1)(a)(i)(B): an allowance equal to 37.5% of the member's final average monthly salary.
Utah Code Annotated § 49-16-502(1)(a)(ii): 49-16-402; 49-16-504 If the member has accrued 20 or more years of firefighter service credit, the member shall be considered to have retired with an allowance calculated under Section
Utah Code Annotated § 49-16-502(1)(b): (1)(a)(i)(B); (1)(a)(ii); (1)(a)(i)(B) If the death is not classified by the office as a line-of-duty death, the benefits are payable as follows:
Utah Code Annotated § 49-16-502(1)(b)(i): (1)(a)(i)(B); (1)(a)(ii) If the member has accrued 20 or more years of firefighter service credit, the death is considered line-of-duty and the surviving spouse shall receive:
Utah Code Annotated § 49-16-502(1)(b)(i)(A): a lump sum of $1,500; and
Utah Code Annotated § 49-16-502(1)(b)(i)(B): (1)(a)(i)(B); (1)(a)(ii) the greater of an allowance established under Subsection
Utah Code Annotated § 49-16-502(1)(b)(ii): (1)(a)(i)(B) If the member has accrued five or more years of firefighter service credit but less than 20 years of firefighter service credit, the death is considered line-of-duty and the surviving spouse shall receive:
Utah Code Annotated § 49-16-502(1)(b)(ii)(A): a lump sum of $1,500; and
Utah Code Annotated § 49-16-502(1)(b)(ii)(B): (1)(a)(i)(B) an allowance as established under Subsection
Utah Code Annotated § 49-16-502(1)(b)(iii): If the member has accrued less than five years of firefighter service credit, the surviving spouse shall receive a refund of the member's contributions, plus 50% of the member's most recent 12 months compensation.
Utah Code Annotated § 49-16-502(1)(c): If the member has accrued five or more years of firefighter service credit, the member's unmarried children until they reach age 21 or dependent unmarried children with a mental or physical disability, shall receive a monthly allowance of $75.
Utah Code Annotated § 49-16-502(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-16-502(2)(a): If the member dies and there is no surviving spouse, any amounts that would have been the surviving spouse's benefits are equally divided and paid to each unmarried child until the child reaches age 21.
Utah Code Annotated § 49-16-502(2)(b): 49-11-609; 49-11-610 The payments shall be made to the surviving parent or duly appointed guardian or as provided under Sections
Utah Code Annotated § 49-16-502(3): (1); (2) If a benefit is not distributed under Subsection
Utah Code Annotated § 49-16-502(4): The combined monthly payments made to the beneficiaries of any member under this section may not exceed 75% of the member's final average monthly salary.
Utah Code Annotated § 49-16-502(5): 
Utah Code Annotated § 49-16-502(5)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-16-502(5)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-16-502(5)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-16-502(5)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-16-503 Benefits payable upon death of inactive member.
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Utah Code Annotated § 49-16-503(1): If an inactive member who has less than 20 years of firefighter service credit dies, the surviving spouse, or, if there is no surviving spouse, the member's minor children shall receive a refund of the member's member contributions or $500, whichever is greater.
Utah Code Annotated § 49-16-503(2): 49-16-402
Utah Code Annotated § 49-16-503(2)(a): If an inactive member with 20 or more years of firefighter service credit dies, the surviving spouse shall receive an allowance in the amount of 50% of the amount the member would have received had retirement occurred on the first of the month following the month in which the death occurred.
Utah Code Annotated § 49-16-503(2)(b): 49-16-402 This allowance shall be based on years of service credit and final average monthly salary under Section
Utah Code Annotated § 49-16-503(3): 
Utah Code Annotated § 49-16-503(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-16-503(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-16-503(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-16-503(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-16-504 Benefits payable upon death of retired member.
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Utah Code Annotated § 49-16-504(1): If a retiree who retired under either Division A or Division B dies, the retiree's surviving spouse shall receive an allowance equal to 75% of the allowance that was being paid to the retiree at the time of death.
Utah Code Annotated § 49-16-504(2): 49-16-502(1)(c) If the retiree retired solely under Division B and dies leaving unmarried children under the age of 21 or dependent unmarried children with a mental or physical disability, the children shall qualify for a benefit as prescribed under Subsection
Utah Code Annotated § 49-16-504(3): 
Utah Code Annotated § 49-16-504(3)(a): A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-16-504(3)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-16-504(3)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-16-504(3)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-16-505 Benefits for surviving spouse under Division A or Division B.
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The surviving spouse, if eligible, shall receive a benefit computed under either Division A or Division B, whichever provides the larger benefit, but may not receive a benefit under both divisions if it would result in a duplicate benefit.

Utah Code Annotated § 49-16-506 Minimum allowance for surviving spouse.
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The minimum allowance payable to the surviving spouse who qualifies for an allowance under Section

Utah Code Annotated § 49-16-507 Benefits payable upon death of active or inactive member without a surviving spouse or minor children.
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If an active or inactive member dies and at the time of death the member does not have a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund of the member's member contributions or $500, whichever is larger.

Utah Code Annotated § 49-16-508 Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-16-508(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-16-508(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-16-601 Disability benefit -- Nonline-of-duty disability -- Benefits -- Monthly allowance.
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Utah Code Annotated § 49-16-601(1): 49-16-602 An active member of this system with a disability that was not incurred in the line-of-duty may apply to the office for a disability retirement benefit subject to the following provisions:
Utah Code Annotated § 49-16-601(1)(a): if the member has less than five years of service credit in this system, disability benefits are not payable; and
Utah Code Annotated § 49-16-601(1)(b): 49-16-602 if the condition is classified by the office as a nonline-of-duty disability and if the member has five or more years of service credit in this system, the member shall be granted a disability retirement benefit subject to Section
Utah Code Annotated § 49-16-601(2): The monthly disability retirement benefit is 50% of the member's final average monthly salary.


Utah Code Annotated § 49-16-601.5 Line-of-duty disability benefit -- Benefits -- Monthly allowance.
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Utah Code Annotated § 49-16-601.5(1): An active member of this system with a disability incurred in the line-of-duty may apply to the office for a disability retirement benefit under this section.
Utah Code Annotated § 49-16-601.5(2): 49-16-602 If the condition is classified by the office as a line-of-duty disability, the member shall be granted a disability retirement benefit subject to Section
Utah Code Annotated § 49-16-601.5(3): A paid firefighter who has five years of firefighter service credit is eligible for a line-of-duty disability benefit resulting from heart disease, lung disease, or a respiratory tract condition.
Utah Code Annotated § 49-16-601.5(4): A paid firefighter who receives a service connected disability benefit for more than six months due to violence or illness other than heart disease, lung disease, or respiratory tract condition, and then returns to paid firefighter service, may not be eligible for a line-of-duty disability benefit due to heart disease, lung disease, or respiratory tract condition for two years after the firefighter returned to work unless clear and convincing evidence is presented that the heart disease, lung disease, or respiratory tract condition was directly a result of firefighter service.
Utah Code Annotated § 49-16-601.5(5): The monthly disability retirement benefit is 50% of the member's final average salary.


Utah Code Annotated § 49-16-602 Disability retirement -- Disability allowance eligibility -- Conversion to service retirement -- Examinations -- Reemployment.
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Utah Code Annotated § 49-16-602(1): A member of this system who applies and is qualified for disability retirement shall receive a disability retirement benefit until the earlier of:
Utah Code Annotated § 49-16-602(1)(a): the date the member of this system no longer has a disability;
Utah Code Annotated § 49-16-602(1)(b): the date the member of this system has accumulated 20 years of firefighter service credit, including years earned while the member of this system had a disability; or
Utah Code Annotated § 49-16-602(1)(c): the date the member of this system has received disability retirement benefits for the following time periods:
Utah Code Annotated § 49-16-602(1)(c)(i): if the member is under age 60 on the date of disability, the disability retirement benefit is payable until age 65;
Utah Code Annotated § 49-16-602(1)(c)(ii): if the member is 60 or 61 years of age on the date of disability, the disability retirement benefit is payable for five years;
Utah Code Annotated § 49-16-602(1)(c)(iii): if the member is 62 or 63 years of age on the date of disability, the disability retirement benefit is payable for four years;
Utah Code Annotated § 49-16-602(1)(c)(iv): if the member is 64 or 65 years of age on the date of disability, the disability retirement benefit is payable for three years;
Utah Code Annotated § 49-16-602(1)(c)(v): if the member is 66, 67, or 68 years of age on the date of disability, the disability retirement benefit is payable for two years; and
Utah Code Annotated § 49-16-602(1)(c)(vi): if the member is 69 years of age or older on the date of disability, the disability retirement benefit is payable for one year.
Utah Code Annotated § 49-16-602(2): 
Utah Code Annotated § 49-16-602(2)(a): 
Utah Code Annotated § 49-16-602(2)(a)(i): The retiree with a disability shall receive service credit in this system during the period of disability.
Utah Code Annotated § 49-16-602(2)(a)(ii): If the retiree with a disability is employed by a participating employer during the period of disability, the retiree with a disability may not receive service credit for that employment.
Utah Code Annotated § 49-16-602(2)(b): The disability retirement shall be converted to a service retirement at the time the disability retirement benefits terminate.
Utah Code Annotated § 49-16-602(3): The office shall approve or disapprove applications for disability retirement benefits based upon:
Utah Code Annotated § 49-16-602(3)(a): the evaluation and recommendations of one or more treating physicians or physician assistants along with medical records relating to the condition;
Utah Code Annotated § 49-16-602(3)(b): the evaluation and recommendations of one or more independent physicians or physician assistants selected by the office; and
Utah Code Annotated § 49-16-602(3)(c): receipt of documentation by the office from the participating employer that the member is mentally or physically unable to perform firefighter service.
Utah Code Annotated § 49-16-602(4): (4)
Utah Code Annotated § 49-16-602(4)(a): A retiree with a disability who receives benefits under this section shall, upon request of the executive director, submit to a medical examination by one or more physicians or physician assistants as directed by the office.
Utah Code Annotated § 49-16-602(4)(b): If, after an examination, the examiners report that the retiree with a disability is physically and mentally able and capable of resuming firefighter service employment, the retiree with a disability shall be reinstated by the participating employer for which the retiree with a disability last worked at the former classification and rank of the retiree with a disability, and the disability retirement benefit shall terminate.
Utah Code Annotated § 49-16-602(4)(c): (4) A retiree with a disability may not be required to submit to an examination under this Subsection
Utah Code Annotated § 49-16-602(4)(d): A retiree with a disability who returns to firefighter service employment with a participating employer in this system shall immediately begin accruing service credit that shall be added to that service credit that has been previously accrued, including service credit while disabled.
Utah Code Annotated § 49-16-602(5): A retiree with a disability is not subject to medical examinations after reaching age 55.
Utah Code Annotated § 49-16-602(6): Refusal or neglect of a member to submit to an examination as requested by the office either before or after a decision regarding disability benefits has been made is sufficient cause for denial, suspension, or discontinuance of benefits and if the refusal or neglect continues for one year, the rights of the member or retiree with a disability to disability retirement benefits may be revoked by the office.
Utah Code Annotated § 49-16-602(7): (7)
Utah Code Annotated § 49-16-602(7)(a): A retiree with a disability who receives benefits under this part shall file a sworn statement with the office on or before March 15 of each year for the first five years a retiree with a disability receives benefits.
Utah Code Annotated § 49-16-602(7)(b): The sworn statement shall indicate whether or not the retiree with a disability engaged in any employment during the preceding year and, if so, the amount of earnings received during the calendar year.
Utah Code Annotated § 49-16-602(7)(c): If the total amount received in one year by a retiree with a disability for disability retirement benefits and gross earnings from other employment exceeds 125% of the final average salary of the retiree with a disability, the office shall offset the disability retirement benefit paid the following year by the amount in excess of 125% of the final average salary of the retiree with a disability.
Utah Code Annotated § 49-16-602(7)(d): (7)
Utah Code Annotated § 49-16-602(7)(d)(i): (7) If a retiree with a disability refuses or neglects to file a sworn statement as required under this Subsection
Utah Code Annotated § 49-16-602(7)(d)(ii): Upon filing the statement, the payments of the retiree with a disability shall be resumed.
Utah Code Annotated § 49-16-602(8): The disability retirement benefit shall be improved by the annual cost-of-living increase factor applied to retirees of the system that covered the firefighter service employee at the time of disability.
Utah Code Annotated § 49-16-602(9): 49-16-601 A line of duty disability allowance paid on or after January 1, 2002, under Section
Utah Code Annotated § 49-16-602(10): 
Utah Code Annotated § 49-16-602(10)(a): An active member of this system with five or more years of firefighter service credit shall be eligible for a line-of-duty death or disability benefit resulting from heart disease, lung disease, or respiratory tract disease.
Utah Code Annotated § 49-16-602(10)(b): An active member of this system who receives a line-of-duty disability benefit for more than six months due to violence or illness other than heart disease, lung disease, or respiratory tract disease, and then returns to paid firefighter service, is not eligible for a line-of-duty death or disability benefit due to those diseases for two years after the member returned to paid firefighter service unless clear and convincing evidence is presented that the heart, lung, or respiratory tract disease was directly a result of firefighter service.
Utah Code Annotated § 49-16-602(11): 49-11-701 Disability retirement benefits shall be considered an allowance for purposes of Section


Utah Code Annotated § 49-16-603 Suspension of benefit upon settlement of workers' compensation claim.
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Utah Code Annotated § 49-16-603(1): Settlement of a claim for workers' compensation for injury or disability shall suspend disability retirement benefits granted under this part, except for the initial three months, to a member granted the benefits until workers' compensation payments terminate.
Utah Code Annotated § 49-16-603(2): If there is a lump-sum settlement of the workers' compensation claim, the office shall suspend the disability retirement benefit until the total of suspended benefits is equal to 75% of the settlement received from workers' compensation.


Utah Code Annotated § 49-16-701 Volunteer firefighters eligible for line-of-duty death and disability benefits in Division A -- Computation of benefit.
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Utah Code Annotated § 49-16-701(1): 49-16-602; 49-16-603 A volunteer firefighter is only eligible for line-of-duty death and line-of-duty disability benefits provided for firefighters enrolled in Division A, subject to Sections
Utah Code Annotated § 49-16-701(2): The lowest monthly compensation of firefighters of a city of the first class in this state at the time of death or disability shall be considered to be the final average monthly salary of a volunteer firefighter for purposes of computing these benefits.
Utah Code Annotated § 49-16-701(3): 49-16-102(13) Each volunteer fire department shall maintain a current roll of all volunteer firefighters that meet the requirements of Subsection


Utah Code Annotated - Title 49 - Chapter 17 - Judges' Contributory Retirement Act
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Utah Code Annotated § 49-17-101 Title.
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This chapter is known as the "Judges' Contributory Retirement Act."

Utah Code Annotated § 49-17-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-17-102(1): 
Utah Code Annotated § 49-17-102(1)(a): "Compensation" means the total amount of payments which are currently includable in gross income made by a participating employer to a member of this system for services rendered to the participating employer.
Utah Code Annotated § 49-17-102(1)(b): "Compensation" includes:
Utah Code Annotated § 49-17-102(1)(b)(i): performance-based bonuses;
Utah Code Annotated § 49-17-102(1)(b)(ii): cost-of-living adjustments;
Utah Code Annotated § 49-17-102(1)(b)(iii): payments subject to Social Security deductions;
Utah Code Annotated § 49-17-102(1)(b)(iv): any payments in excess of the maximum amount subject to deduction under Social Security law;
Utah Code Annotated § 49-17-102(1)(b)(v): amounts which the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and
Utah Code Annotated § 49-17-102(1)(b)(vi): member contributions.
Utah Code Annotated § 49-17-102(1)(c): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17).
Utah Code Annotated § 49-17-102(1)(d): "Compensation," does not include:
Utah Code Annotated § 49-17-102(1)(d)(i): the monetary value of remuneration paid in kind, such as a residence or use of equipment;
Utah Code Annotated § 49-17-102(1)(d)(ii): all contributions made by a participating employer under any system or plan for the benefit of a member or participant;
Utah Code Annotated § 49-17-102(1)(d)(iii): salary paid to a temporary or exempt employee;
Utah Code Annotated § 49-17-102(1)(d)(iv): payments upon termination or any other special payments including early retirement inducements; or
Utah Code Annotated § 49-17-102(1)(d)(v): uniform, travel, or similar payments.
Utah Code Annotated § 49-17-102(2): (2)(a); (b); (c); (2)(b); (2)(a) "Final average salary" means the amount calculated by averaging the highest two years of annual compensation preceding retirement, subject to Subsections
Utah Code Annotated § 49-17-102(2)(a): (2)(b) Except as provided in Subsection
Utah Code Annotated § 49-17-102(2)(b): (2)(a) In cases where the participating employer provides acceptable documentation to the board, the limitation in Subsection
Utah Code Annotated § 49-17-102(2)(b)(i): the member has transferred from another participating employer; or
Utah Code Annotated § 49-17-102(2)(b)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-17-102(2)(c): The annual compensation used to calculate final average salary shall be based on the state's fiscal year.
Utah Code Annotated § 49-17-102(3): 78A-1-101 "Judge" means a judge or justice of the courts of record as enumerated in Section
Utah Code Annotated § 49-17-102(4): "Participating employer" means the state.
Utah Code Annotated § 49-17-102(5): "System" means the Judges' Contributory Retirement System created under this chapter.
Utah Code Annotated § 49-17-102(6): "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a judge was employed by a participating employer.


Utah Code Annotated § 49-17-103 Creation of system.
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There is created for judges the "Judges' Contributory Retirement System."

Utah Code Annotated § 49-17-104 Creation of trust fund.
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Utah Code Annotated § 49-17-104(1): There is created the "Judges' Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
Utah Code Annotated § 49-17-104(2): The fund shall consist of all money, including interest, and assets transferred to it under any terminated system, the money paid into it under this system, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-17-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-17-201 System membership -- Eligibility.
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Except as provided in Section

Utah Code Annotated § 49-17-301 Contributions by members and participating employers -- Retirement fees -- Deductions.
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Utah Code Annotated § 49-17-301(1): (3) In addition to the money paid to this system under Subsection
Utah Code Annotated § 49-17-301(2): The participating employer may make contributions on behalf of members of this system in addition to the contribution required of the participating employer, except that 2% of compensation shall be paid by the member.
Utah Code Annotated § 49-17-301(3): 78A-2-301(1)(j)(i); Chapter 18, Judges' Noncontributory Retirement Act Fees collected under Subsection
Utah Code Annotated § 49-17-301(4): 
Utah Code Annotated § 49-17-301(4)(a): All member contributions are credited by the office to the account of the individual member.
Utah Code Annotated § 49-17-301(4)(b): This amount, plus refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-17-301(4)(c): All member contributions are vested and nonforfeitable.
Utah Code Annotated § 49-17-301(5): 
Utah Code Annotated § 49-17-301(5)(a): Each member is considered to consent to payroll deductions of the member contributions.
Utah Code Annotated § 49-17-301(5)(b): The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.


Utah Code Annotated § 49-17-401 Eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-17-401(1): A member is qualified to receive an allowance when:
Utah Code Annotated § 49-17-401(1)(a): the member ceases actual work for every participating employer that employs the member before the member's retirement date and provides evidence of the termination;
Utah Code Annotated § 49-17-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-17-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-17-401(1)(c)(i): the member has accrued at least six years of service credit and has attained an age of 70 years;
Utah Code Annotated § 49-17-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-17-401(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 55 years; or
Utah Code Annotated § 49-17-401(1)(c)(iv): the member has accrued at least 25 years of service credit.
Utah Code Annotated § 49-17-401(2): (2)(a)(i)
Utah Code Annotated § 49-17-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-17-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-17-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-17-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-17-401(2)(b): (2)(a)(i) A member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection


Utah Code Annotated § 49-17-402 Calculation of retirement allowance.
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Utah Code Annotated § 49-17-402(1): A retiree under this system shall receive an allowance equal to:
Utah Code Annotated § 49-17-402(1)(a): 5% of the final average monthly salary multiplied by the number of years of service credit, limited to 10 years; plus
Utah Code Annotated § 49-17-402(1)(b): 2.25% of the final average monthly salary multiplied by the number of years of service credit in excess of 10 years and up to and including 20 years; plus
Utah Code Annotated § 49-17-402(1)(c): 1% of the final average monthly salary multiplied by the number of years of service credit in excess of 20 years.
Utah Code Annotated § 49-17-402(2): (2)(b); (2)(a)
Utah Code Annotated § 49-17-402(2)(a): (2)(b) Except as modified by cost-of-living adjustments and except as provided under Subsection
Utah Code Annotated § 49-17-402(2)(b): (2)(a) The allowance limitation under Subsection
Utah Code Annotated § 49-17-402(3): If the retiree has attained the age of 55 years and has 20 years or more but less than 25 years of service credit, the retiree shall receive an early retirement reduction to the allowance based on an actuarial calculation assuming a normal retirement age of 65 years.


Utah Code Annotated § 49-17-403 Minimum allowance.
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Beginning July 1, 1990, all retirees or beneficiaries under this chapter who receive an allowance less than $1,000 per month shall have the allowance increased 10%, but the increased allowance may not equal more than $1,000.

Utah Code Annotated § 49-17-404 Temporary retirement window for 20 years of service.
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Utah Code Annotated § 49-17-404(1): 49-17-401; 49-17-402 If a member qualified to retire under Section
Utah Code Annotated § 49-17-404(2): 49-17-401
Utah Code Annotated § 49-17-404(2)(a): Nominations for appointments resulting from this section shall be presented to the governor not later than October 15, 1992.
Utah Code Annotated § 49-17-404(2)(b): To qualify, the member shall give notice of intent to retire under this section to the Administrative Office of the Courts no later than February 28, 1992.
Utah Code Annotated § 49-17-404(2)(c): Notice of intent to retire under this section may not be revoked.
Utah Code Annotated § 49-17-404(2)(d): 49-17-401 The Administrative Office of the Courts shall provide the member's application to retire to the office as required by Section


Utah Code Annotated § 49-17-405 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-17-405(1): 49-17-402; Part 5, Death Benefit The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-17-405(1)(a): 49-17-402; Part 5, Death Benefit an allowance paid under Section
Utah Code Annotated § 49-17-405(1)(b): a payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-17-405(2): 
Utah Code Annotated § 49-17-405(2)(a): The allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-17-405(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-17-405(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-17-405(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-17-501 Death benefit for members before retirement -- Computation.
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Utah Code Annotated § 49-17-501(1): 49-17-402 Upon the receipt of acceptable proof of death of a member before the member's retirement date, the member's surviving spouse shall have the choice of the following death benefits:
Utah Code Annotated § 49-17-501(1)(a): a refund of the member's member contributions, including refund interest, plus 65% of the member's most recent 12 months' compensation prior to death; or
Utah Code Annotated § 49-17-501(1)(b): 49-17-402 an allowance equal to 65% of the allowance computed in accordance with Section
Utah Code Annotated § 49-17-501(2): 49-11-609; 49-11-610 If there is no surviving spouse, member contributions, including refund interest, shall be refunded to a beneficiary, in accordance with Sections
Utah Code Annotated § 49-17-501(3): 
Utah Code Annotated § 49-17-501(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-17-501(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-17-501(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-17-501(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-17-502 Benefits payable upon death of retired member.
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Utah Code Annotated § 49-17-502(1): 
Utah Code Annotated § 49-17-502(1)(a): The death benefit payable to a retiree's surviving spouse is an allowance equal to 65% of the allowance which was being paid to the retiree at the time of death.
Utah Code Annotated § 49-17-502(1)(b): The effective date of the accrual of this allowance is the first day of the month following the month in which the retiree died.
Utah Code Annotated § 49-17-502(2): (1); 49-17-402; (2)(a)
Utah Code Annotated § 49-17-502(2)(a): (1); 49-17-402 Notwithstanding the amount of the allowance under Subsection
Utah Code Annotated § 49-17-502(2)(b): (2)(a) If an election is made under Subsection
Utah Code Annotated § 49-17-502(3): 
Utah Code Annotated § 49-17-502(3)(a): A surviving spouse who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-17-502(3)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-17-502(3)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-17-502(3)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-17-503 Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-17-503(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-17-503(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-17-701 Judges' mandatory retirement age.
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Utah Code Annotated § 49-17-701(1): (2) Except as provided in Subsection
Utah Code Annotated § 49-17-701(2): A judge serving on July 1, 1996, who is 75 years of age or older on July 1, 1996, or who attains 75 years of age prior to the judge's next retention election may not be a candidate in that retention election and shall retire on or before December 31 of the year in which the judge would have been subject to a retention election.


Utah Code Annotated - Title 49 - Chapter 18 - Judges' Noncontributory Retirement Act
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Utah Code Annotated § 49-18-101 Title.
--------------------------------------
This chapter is known as the "Judges' Noncontributory Retirement Act."

Utah Code Annotated § 49-18-102 Definitions.
--------------------------------------------
As used in this chapter:Utah Code Annotated § 49-18-102(1): 
Utah Code Annotated § 49-18-102(1)(a): "Compensation" means the total amount of payments which are currently includable in gross income made by a participating employer to a member of this system for services rendered to the participating employer.
Utah Code Annotated § 49-18-102(1)(b): "Compensation" includes:
Utah Code Annotated § 49-18-102(1)(b)(i): performance-based bonuses;
Utah Code Annotated § 49-18-102(1)(b)(ii): cost-of-living adjustments;
Utah Code Annotated § 49-18-102(1)(b)(iii): payments subject to Social Security deductions;
Utah Code Annotated § 49-18-102(1)(b)(iv): any payments in excess of the maximum amount subject to deduction under Social Security law; and
Utah Code Annotated § 49-18-102(1)(b)(v): amounts which the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-18-102(1)(c): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17).
Utah Code Annotated § 49-18-102(1)(d): "Compensation" does not include:
Utah Code Annotated § 49-18-102(1)(d)(i): the monetary value of remuneration paid in kind, such as a residence or use of equipment;
Utah Code Annotated § 49-18-102(1)(d)(ii): all contributions made by a participating employer under a system or plan for the benefit of a member or participant;
Utah Code Annotated § 49-18-102(1)(d)(iii): salary paid to a temporary or exempt employee;
Utah Code Annotated § 49-18-102(1)(d)(iv): payments upon termination or any other special payments including early retirement inducements; or
Utah Code Annotated § 49-18-102(1)(d)(v): uniform, travel, or similar payments.
Utah Code Annotated § 49-18-102(2): (2)(a); (b); (c); (2)(b); (2)(a) "Final average salary" means the amount calculated by averaging the highest two years of annual compensation preceding retirement, subject to Subsections
Utah Code Annotated § 49-18-102(2)(a): (2)(b) Except as provided in Subsection
Utah Code Annotated § 49-18-102(2)(b): (2)(a) In cases where the participating employer provides acceptable documentation to the board, the limitation in Subsection
Utah Code Annotated § 49-18-102(2)(b)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-18-102(2)(b)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-18-102(2)(c): The annual compensation used to calculate final average salary shall be based on the state's fiscal year.
Utah Code Annotated § 49-18-102(3): 78A-1-101 "Judge" means a judge or justice of the courts of record as enumerated in Section
Utah Code Annotated § 49-18-102(4): "Participating employer" means the state.
Utah Code Annotated § 49-18-102(5): "System" means the Judges' Noncontributory Retirement System created under this chapter.
Utah Code Annotated § 49-18-102(6): "Years of service credit" means the number of periods, each to consist of 12 full months or as determined by the board, whether consecutive or not, during which a judge was employed by a participating employer.


Utah Code Annotated § 49-18-103 Creation of system.
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There is created for judges the "Judges' Noncontributory Retirement System."

Utah Code Annotated § 49-18-104 Creation of trust fund.
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Utah Code Annotated § 49-18-104(1): There is created the "Judges' Noncontributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
Utah Code Annotated § 49-18-104(2): The fund shall consist of all money, including interest, and assets transferred to it under any terminated system, the money paid into it under this system, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-18-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-18-201 System membership -- Eligibility.
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Utah Code Annotated § 49-18-201(1): Judges appointed after July 1, 1997, are members of and are eligible for service credit in this system.
Utah Code Annotated § 49-18-201(2): Chapter 17, Judges' Contributory Retirement Act; (2)
Utah Code Annotated § 49-18-201(2)(a): Chapter 17, Judges' Contributory Retirement Act Any judge appointed prior to July 1, 1997, may either become a member of the Judges' Noncontributory Retirement System or remain a member of the Judges' Contributory Retirement System established under
Utah Code Annotated § 49-18-201(2)(b): (2) Judges may only elect to participate in this system under Subsection


Utah Code Annotated § 49-18-301 Contributions by employees and employers -- Retirement fees.
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Utah Code Annotated § 49-18-301(1): (2) In addition to the money paid to this system under Subsection
Utah Code Annotated § 49-18-301(2): 78A-2-301(1)(j)(i); Chapter 17, Judges' Contributory Retirement Act Fees collected under Subsection


Utah Code Annotated § 49-18-401 Eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-18-401(1): A member is qualified to receive an allowance when:
Utah Code Annotated § 49-18-401(1)(a): the member ceases actual work for every participating employer that employs the member before the member's retirement date and provides evidence of the termination;
Utah Code Annotated § 49-18-401(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-18-401(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-18-401(1)(c)(i): the member has accrued at least six years of service credit and has attained an age of 70 years;
Utah Code Annotated § 49-18-401(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-18-401(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 55 years; or
Utah Code Annotated § 49-18-401(1)(c)(iv): the member has accrued at least 25 years of service credit.
Utah Code Annotated § 49-18-401(2): (2)(a)(i)
Utah Code Annotated § 49-18-401(2)(a): The member's retirement date:
Utah Code Annotated § 49-18-401(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-18-401(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-18-401(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-18-401(2)(b): (2)(a)(i) A member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection


Utah Code Annotated § 49-18-402 Calculation of retirement allowance.
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Utah Code Annotated § 49-18-402(1): A retiree under this system shall receive an allowance equal to:
Utah Code Annotated § 49-18-402(1)(a): 5% of the final average monthly salary multiplied by the number of years of service credit, limited to 10 years; plus
Utah Code Annotated § 49-18-402(1)(b): 2.25% of the final average monthly salary multiplied by the number of years of service credit in excess of 10 years and up to and including 20 years; plus
Utah Code Annotated § 49-18-402(1)(c): 1% of the final average monthly salary multiplied by the number of years of service credit in excess of 20 years.
Utah Code Annotated § 49-18-402(2): (2)(b); (2)(a)
Utah Code Annotated § 49-18-402(2)(a): (2)(b) Except as modified by cost-of-living adjustments and except as provided under Subsection
Utah Code Annotated § 49-18-402(2)(b): (2)(a) The allowance limitation under Subsection
Utah Code Annotated § 49-18-402(3): If the retiree has attained the age of 55 years and has 20 years or more but less than 25 years of service credit, the retiree shall receive an early retirement reduction to the allowance based on an actuarial calculation assuming a normal retirement age of 65 years.


Utah Code Annotated § 49-18-403 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-18-403(1): 49-18-402; Part 5, Death Benefit The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-18-403(1)(a): 49-18-402; Part 5, Death Benefit an allowance paid under Section
Utah Code Annotated § 49-18-403(1)(b): a payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-18-403(2): 
Utah Code Annotated § 49-18-403(2)(a): The allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-18-403(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-18-403(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-18-403(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-18-501 Death benefit for members before retirement -- Computation.
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Utah Code Annotated § 49-18-501(1): 49-18-402 Upon the receipt of acceptable proof of death of a member before the member's retirement date, the member's surviving spouse shall have the choice of the following death benefits:
Utah Code Annotated § 49-18-501(1)(a): a refund of the member's member contributions, if any, plus 65% of the member's most recent 12 months' compensation prior to death; or
Utah Code Annotated § 49-18-501(1)(b): 49-18-402 an allowance equal to 65% of the allowance computed in accordance with Section
Utah Code Annotated § 49-18-501(2): 49-11-609; 49-11-610 If there is no surviving spouse, member contributions shall be refunded to a beneficiary, in accordance with Sections
Utah Code Annotated § 49-18-501(3): 
Utah Code Annotated § 49-18-501(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-18-501(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-18-501(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-18-501(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-18-502 Benefits payable upon death of retired member.
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Utah Code Annotated § 49-18-502(1): The death benefit payable to a retiree's surviving spouse is an allowance equal to 65% of the allowance which was being paid to the retiree at the time of death.
Utah Code Annotated § 49-18-502(2): (1); 49-18-402; (2)(a)
Utah Code Annotated § 49-18-502(2)(a): (1); 49-18-402 Notwithstanding the amount of the allowance under Subsection
Utah Code Annotated § 49-18-502(2)(b): (2)(a) If an election is made under Subsection
Utah Code Annotated § 49-18-502(3): 
Utah Code Annotated § 49-18-502(3)(a): A surviving spouse who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-18-502(3)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-18-502(3)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-18-502(3)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-18-503 Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-18-503(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-18-503(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-18-701 Judges' mandatory retirement age.
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Utah Code Annotated § 49-18-701(1): (2) Except as provided in Subsection
Utah Code Annotated § 49-18-701(2): A judge serving on July 1, 1996, who is 75 years of age or older on July 1, 1996, or who attains 75 years of age prior to the judge's next retention election may not be a candidate in that retention election and shall retire on or before December 31 of the year in which the judge would have been subject to a retention election.


Utah Code Annotated - Title 49 - Chapter 19 - Utah Governors' and Legislators' Retirement Act
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Utah Code Annotated § 49-19-101 Title.
--------------------------------------
This chapter is known as the "Utah Governors' and Legislators' Retirement Act."

Utah Code Annotated § 49-19-102 Definitions.
--------------------------------------------
As used in this chapter:Utah Code Annotated § 49-19-102(1): "Governor" includes former governors.
Utah Code Annotated § 49-19-102(2): "Legislator" includes former legislators.
Utah Code Annotated § 49-19-102(3): "Plan" means the Utah Governors' and Legislators' Retirement Plan created under this chapter.


Utah Code Annotated § 49-19-103 Creation of plan.
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There is created for Utah governors and legislators the "Utah Governors' and Legislators' Retirement Plan."

Utah Code Annotated § 49-19-104 Creation of trust fund.
-------------------------------------------------------
Utah Code Annotated § 49-19-104(1): There is created the "Utah Governors' and Legislators' Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this plan.
Utah Code Annotated § 49-19-104(2): The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-19-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-19-201 Plan participation -- Eligibility.
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Utah Code Annotated § 49-19-201(1): A governor or legislator is eligible for service credit in this plan during their term of service in their elected position if the governor or legislator:
Utah Code Annotated § 49-19-201(1)(a): entered office before July 1, 2011; or
Utah Code Annotated § 49-19-201(1)(b): accrued service credit in a Tier I system or plan administered by the board before July 1, 2011.
Utah Code Annotated § 49-19-201(2): Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 22, Part 3, Tier II Hybrid Retirement System A governor or legislator initially entering office on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board:
Utah Code Annotated § 49-19-201(2)(a): may not participate in this system;
Utah Code Annotated § 49-19-201(2)(b): Chapter 22, Part 4, Tier II Defined Contribution Plan is only eligible to participate in the Tier II Defined Contribution Plan established under
Utah Code Annotated § 49-19-201(2)(c): Chapter 22, Part 3, Tier II Hybrid Retirement System is not eligible to participate in the Tier II hybrid retirement system established under


Utah Code Annotated § 49-19-301 Contribution rate -- Annual legislative appropriation.
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Utah Code Annotated § 49-19-301(1): The Legislature, by means of annual appropriations, shall maintain this plan on a financially and actuarially sound basis.
Utah Code Annotated § 49-19-301(2): The Legislature shall cause the appropriate amount to be paid to the office.


Utah Code Annotated § 49-19-401 Eligibility for an allowance -- Governor -- Legislator.
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Utah Code Annotated § 49-19-401(1): A governor is qualified to receive an allowance when:
Utah Code Annotated § 49-19-401(1)(a): the governor has submitted to the office a retirement application form that states the proposed retirement date; and
Utah Code Annotated § 49-19-401(1)(b): one of the following conditions is met as of the retirement date:
Utah Code Annotated § 49-19-401(1)(b)(i): the governor has completed at least one full term in office and has attained an age of 65 years; or
Utah Code Annotated § 49-19-401(1)(b)(ii): the governor has served as governor of the state for at least 10 years and has attained an age of 62 years.
Utah Code Annotated § 49-19-401(2): A legislator is qualified to receive an allowance when:
Utah Code Annotated § 49-19-401(2)(a): the legislator has submitted to the office a retirement application form that states the proposed retirement date; and
Utah Code Annotated § 49-19-401(2)(b): one of the following conditions is met as of the retirement date:
Utah Code Annotated § 49-19-401(2)(b)(i): the legislator has completed at least four years in the Legislature and has attained an age of 65 years; or
Utah Code Annotated § 49-19-401(2)(b)(ii): the legislator has completed at least 10 years in the Legislature and has attained an age of 62 years.
Utah Code Annotated § 49-19-401(3): 
Utah Code Annotated § 49-19-401(3)(a): The retirement date shall be the 1st or the 16th day of the month as selected by the member.
Utah Code Annotated § 49-19-401(3)(b): The retirement date may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-19-401(4): A member who withdraws member contributions shall forfeit all allowances based on those contributions.
Utah Code Annotated § 49-19-401(5): If a retired legislator is elected to another term in the Legislature or continues to serve in the Legislature, the legislative allowance ceases at the beginning of each session under rules established by the board, but is restored at the same amount at the end of the session.
Utah Code Annotated § 49-19-401(6): A member receiving an allowance while serving as a legislator is eligible for additional service credits and allowance adjustments at the end of each term of office if the legislator continues as a contributing member during the member's service as a legislator.


Utah Code Annotated § 49-19-402 Calculation of allowance -- Reduction for early retirement.
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Utah Code Annotated § 49-19-402(1): 49-19-404
Utah Code Annotated § 49-19-402(1)(a): 49-19-404 The base retirement amount for a governor under this plan is $500 per term, adjusted as provided in Section
Utah Code Annotated § 49-19-402(1)(b): A governor's allowance shall be calculated by multiplying the base retirement amount at the retirement date by the number of terms the governor served, including fractions of terms.
Utah Code Annotated § 49-19-402(2): 49-19-404
Utah Code Annotated § 49-19-402(2)(a): 49-19-404 The base retirement amount for a legislator under this plan is $10 per year of service in the Legislature, adjusted as provided in Section
Utah Code Annotated § 49-19-402(2)(b): A legislator's allowance shall be calculated by multiplying the base retirement amount at the retirement date by the number of years the legislator served, including fractions of years.
Utah Code Annotated § 49-19-402(3): If a governor or legislator retires prior to age 65, the allowance shall be reduced by 3% for each year of retirement between age 62 and age 65.


Utah Code Annotated § 49-19-403 Retirement option.
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Utah Code Annotated § 49-19-403(1): Title 67, Chapter 22, State Officer Compensation; 49-11-801 A governor or legislator may elect to forfeit the allowance provided by this chapter and in lieu thereof participate, on the same basis as other state elected and appointed officers under
Utah Code Annotated § 49-19-403(2): A governor's or legislator's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-19-403(2)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-19-403(2)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-19-404 Annual cost-of-living adjustment.
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Utah Code Annotated § 49-19-404(1): 49-19-402; Part 5, Death Benefit; 49-19-402 The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-19-404(1)(a): 49-19-402; Part 5, Death Benefit an original allowance paid under Section
Utah Code Annotated § 49-19-404(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount; and
Utah Code Annotated § 49-19-404(1)(c): 49-19-402 the base retirement amount for governors and legislators under Section
Utah Code Annotated § 49-19-404(2): 
Utah Code Annotated § 49-19-404(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
Utah Code Annotated § 49-19-404(2)(b): Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the increase in the Consumer Price Index is less than 4%.
Utah Code Annotated § 49-19-404(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-19-404(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-19-501 Death of member or retiree -- Surviving spouse benefit.
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Utah Code Annotated § 49-19-501(1): Upon the death of a governor or legislator who has not yet retired and who has completed four or more years in the elected office, the member's surviving spouse shall receive an allowance equal to 50% of the allowance to which the governor or legislator would have been entitled upon reaching age 65, if the governor or legislator and surviving spouse had been married at least six months.
Utah Code Annotated § 49-19-501(2): Upon the death of a governor or legislator receiving an allowance under this plan, the member's surviving spouse is entitled to an allowance equal to 50% of the allowance being paid to the member at the time of death.
Utah Code Annotated § 49-19-501(3): 
Utah Code Annotated § 49-19-501(3)(a): A surviving spouse who requests a benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-19-501(3)(b): The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-19-501(3)(b)(i): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-19-501(3)(b)(ii): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.


Utah Code Annotated § 49-19-502 Surviving spouse at the time of death includes certain former spouses -- Benefit calculation for former spouse.
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Utah Code Annotated § 49-19-502(1): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-19-502(2): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated - Title 49 - Chapter 20 - Public Employees' Benefit and Insurance Program Act
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Utah Code Annotated § 49-20-101 Title.
--------------------------------------
This chapter is known as the "Public Employees' Benefit and Insurance Program Act."

Utah Code Annotated § 49-20-102 Definitions.
--------------------------------------------
As used in this chapter:Utah Code Annotated § 49-20-102(1): "Covered employer" means an employer that offers employee benefit plans under this chapter to its employees and their dependents.
Utah Code Annotated § 49-20-102(2): "Covered individual" means an employee and the employee's dependents eligible for coverage under this chapter.
Utah Code Annotated § 49-20-102(3): "Employee Benefit Plans" means any group health, dental, medical, disability, life insurance, medicare supplement, conversion coverage, cafeteria, flex plans, or other program for covered individuals administered by the Public Employees' Benefit and Insurance Program.
Utah Code Annotated § 49-20-102(4): "Employer" means the state, its political subdivisions, and educational institutions.
Utah Code Annotated § 49-20-102(5): "Program" means the Public Employees' Benefit and Insurance Program.


Utah Code Annotated § 49-20-103 Creation of insurance program.
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Utah Code Annotated § 49-20-103(1): There is created for the employees of the state, its educational institutions, and political subdivisions the "Public Employees' Benefit and Insurance Program" within the office.
Utah Code Annotated § 49-20-103(2): The program may also be known and function as the Public Employees' Health Program, PEHP, or PEHP Health and Benefits.


Utah Code Annotated § 49-20-104 Creation of fund.
-------------------------------------------------
Utah Code Annotated § 49-20-104(1): There is created the "Public Employees' Trust Fund" for the purpose of paying the benefits and the costs of administering this program.
Utah Code Annotated § 49-20-104(2): The fund shall consist of all money and interest paid into it in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-20-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-20-105 Purpose -- Benefits are not a continuing obligation.
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Utah Code Annotated § 49-20-105(1): The purpose of this chapter is to provide a mechanism for covered employers to provide covered individuals with group health, dental, medical, disability, life insurance, medicare supplement, conversion coverage, cafeteria, flex plan, and other programs requested by the state, its political subdivisions, or educational institutions in the most efficient and economical manner.
Utah Code Annotated § 49-20-105(2): The benefits provided to a covered individual under this chapter do not constitute a continuing obligation of the state, its political subdivisions, or educational institutions.


Utah Code Annotated § 49-20-201 Program participation -- Eligibility -- Optional for certain groups.
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Utah Code Annotated § 49-20-201(1): 
Utah Code Annotated § 49-20-201(1)(a): The state shall participate in the program on behalf of the state's employees.
Utah Code Annotated § 49-20-201(1)(b): Other employers, including political subdivisions and educational institutions, are eligible, but are not required, to participate in the program on behalf of their employees.
Utah Code Annotated § 49-20-201(2): 26B-3-908
Utah Code Annotated § 49-20-201(2)(a): 26B-3-908 As provided in Subsection
Utah Code Annotated § 49-20-201(2)(b): If the Department of Health and Human Services participates in the program under the provisions of this Subsection (2), all insurance risk associated with the Utah Children's Health Insurance Program shall be the responsibility of the Department of Health and Human Services and not the program or the office.
Utah Code Annotated § 49-20-201(3): 53-2d-703 Volunteer emergency medical service personnel are eligible to participate in the program in accordance with Section
Utah Code Annotated § 49-20-201(4): A covered individual shall be eligible for coverage after termination of employment under rules adopted by the board.
Utah Code Annotated § 49-20-201(5): Only the following are eligible for Medicare supplement coverage under this chapter upon becoming eligible for Medicare Part A and Part B coverage:
Utah Code Annotated § 49-20-201(5)(a): retirees;
Utah Code Annotated § 49-20-201(5)(b): members;
Utah Code Annotated § 49-20-201(5)(c): participants;
Utah Code Annotated § 49-20-201(5)(d): employees who have medical employee benefit plan coverage at the time of their retirement; and
Utah Code Annotated § 49-20-201(5)(e): current spouses of those who are eligible under Subsections (5)(a) through (d).


Utah Code Annotated § 49-20-202 Establishment of separate risk pools.
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Utah Code Annotated § 49-20-202(1): The program shall establish separate risk pools for:
Utah Code Annotated § 49-20-202(1)(a): state employees; and
Utah Code Annotated § 49-20-202(1)(b): the Utah Children's Health Insurance Program.
Utah Code Annotated § 49-20-202(2): (1)(a); (3)(b); 53B-1-102; 63E-1-102 In accordance with participation standards established by the program, the following entities may elect to participate in the risk pool established under Subsection
Utah Code Annotated § 49-20-202(2)(a): (3)(b); 53B-1-102 in accordance with Subsection
Utah Code Annotated § 49-20-202(2)(b): 63E-1-102 an independent entity as defined in Section
Utah Code Annotated § 49-20-202(2)(c): a comprehensive regional college.
Utah Code Annotated § 49-20-202(3): (1); (2)(a); (3)(b)(i); (1)(a); (1)(a)
Utah Code Annotated § 49-20-202(3)(a): (1) The program shall create risk pools for other covered employers separate from those created in Subsection
Utah Code Annotated § 49-20-202(3)(b): (2)(a); (3)(b)(i); (1)(a); (1)(a)
Utah Code Annotated § 49-20-202(3)(b)(i): (2)(a) If an institution of higher education described in Subsection
Utah Code Annotated § 49-20-202(3)(b)(ii): (3)(b)(i); (1)(a); (1)(a) if the rate established under Subsection
Utah Code Annotated § 49-20-202(3)(b)(ii)(A): (1)(a) less than the risk pool rate established for the state employees' risk pool, the program may include the institution of higher education in the state employees' risk pool described in Subsection
Utah Code Annotated § 49-20-202(3)(b)(ii)(B): (1)(a) more than the risk pool rate established for the state employees' risk pool, the program shall create a risk pool for the institution of higher education that is separate from the state employees' risk pool under Subsection


Utah Code Annotated § 49-20-301 Payments made by employer and employee.
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The program shall be maintained on a financially and actuarially sound basis by payments from covered employers and covered individuals.

Utah Code Annotated § 49-20-401 Program -- Powers and duties.
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Utah Code Annotated § 49-20-401(1): (1)(a); (b); (e); (h); Title 26B, Chapter 3, Part 9, Utah Children's Health Insurance Program; 49-20-202(1)(a); 26B-8-411; 63G-6a-103; Title 26B, Utah Health and Human Services Code The program shall:
Utah Code Annotated § 49-20-401(1)(a): act as a self-insurer of employee benefit plans and administer those plans;
Utah Code Annotated § 49-20-401(1)(b): enter into contracts with private insurers or carriers to underwrite employee benefit plans as considered appropriate by the program;
Utah Code Annotated § 49-20-401(1)(c): indemnify employee benefit plans or purchase commercial reinsurance as considered appropriate by the program;
Utah Code Annotated § 49-20-401(1)(d): provide descriptions of all employee benefit plans under this chapter in cooperation with covered employers;
Utah Code Annotated § 49-20-401(1)(e): process claims for all employee benefit plans under this chapter or enter into contracts, after competitive bids are taken, with other benefit administrators to provide for the administration of the claims process;
Utah Code Annotated § 49-20-401(1)(f): obtain an annual actuarial review of all health and dental benefit plans and a periodic review of all other employee benefit plans;
Utah Code Annotated § 49-20-401(1)(g): consult with the covered employers to evaluate employee benefit plans and develop recommendations for benefit changes;
Utah Code Annotated § 49-20-401(1)(h): annually submit a budget and audited financial statements to the governor and Legislature that includes total projected benefit costs and administrative costs;
Utah Code Annotated § 49-20-401(1)(i): maintain reserves sufficient to liquidate the unrevealed claims liability and other liabilities of the employee benefit plans as certified by the program's consulting actuary;
Utah Code Annotated § 49-20-401(1)(j): submit, in advance, the program's recommended benefit and rate adjustments for state employees, which may include actuarially substantiated member premium differentials between networks to:
Utah Code Annotated § 49-20-401(1)(j)(i): the Legislature; and
Utah Code Annotated § 49-20-401(1)(j)(ii): the director of the state Division of Human Resource Management;
Utah Code Annotated § 49-20-401(1)(k): determine benefits and rates, upon approval of the board, for multi-employer risk pools, retiree coverage, and conversion coverage;
Utah Code Annotated § 49-20-401(1)(l): determine benefits and rates based on the total estimated costs and the employee premium share established by the Legislature, upon approval of the board, for state employees;
Utah Code Annotated § 49-20-401(1)(m): administer benefits and rates, upon ratification of the board, for single-employer risk pools;
Utah Code Annotated § 49-20-401(1)(n): request proposals for one or more out-of-state provider networks and a dental health plan administered by a third-party carrier at least once every three years for the purposes of:
Utah Code Annotated § 49-20-401(1)(n)(i): stimulating competition for the benefit of covered individuals;
Utah Code Annotated § 49-20-401(1)(n)(ii): establishing better geographical coverage of medical care services; and
Utah Code Annotated § 49-20-401(1)(n)(iii): providing coverage for both active and retired covered individuals;
Utah Code Annotated § 49-20-401(1)(o): for a proposal that meets the criteria specified in a request for proposals and is accepted by the program:
Utah Code Annotated § 49-20-401(1)(o)(i): offer the proposal to active and retired state-covered individuals; and
Utah Code Annotated § 49-20-401(1)(o)(ii): at the option of the covered employer, offer the proposal to active and retired covered individuals of other covered employers;
Utah Code Annotated § 49-20-401(1)(p): (1)(a); (b); (e); (h); Title 26B, Chapter 3, Part 9, Utah Children's Health Insurance Program perform the same functions established in Subsections
Utah Code Annotated § 49-20-401(1)(q): establish rules and procedures governing the admission of political subdivisions or educational institutions and their employees to the program;
Utah Code Annotated § 49-20-401(1)(r): 49-20-202(1)(a)
Utah Code Annotated § 49-20-401(1)(r)(i): contract directly with medical providers to provide services for covered individuals at commercially competitive rates; and
Utah Code Annotated § 49-20-401(1)(r)(ii): 49-20-202(1)(a)
Utah Code Annotated § 49-20-401(1)(r)(ii)(A): 49-20-202(1)(a) discontinue the preferred network, which offers in-network access to all in-state hospitals, for the state risk pool created in Subsection
Utah Code Annotated § 49-20-401(1)(r)(ii)(B): for an employee in the state risk pool who fails to elect one of the remaining networks before July 1, 2022, enroll the employee and the employee's dependents into the network that best reflects the utilization pattern of that employee and the employee's dependents;
Utah Code Annotated § 49-20-401(1)(s): 26B-8-411
Utah Code Annotated § 49-20-401(1)(s)(i): 26B-8-411 require state employees and the state employees' dependents to participate in the electronic exchange of clinical health records in accordance with Section
Utah Code Annotated § 49-20-401(1)(s)(ii): prior to enrolling the state employee, each time the state employee logs onto the program's website, and each time the enrollee receives written enrollment information from the program, provide notice to the enrollee of the enrollee's participation in the electronic exchange of clinical health records and the option to opt out of participation at any time;
Utah Code Annotated § 49-20-401(1)(t): 63G-6a-103; Title 26B, Utah Health and Human Services Code at the request of a procurement unit, as that term is defined in Section
Utah Code Annotated § 49-20-401(1)(t)(i): drugs;
Utah Code Annotated § 49-20-401(1)(t)(ii): medical devices; or
Utah Code Annotated § 49-20-401(1)(t)(iii): other types of medical care; and
Utah Code Annotated § 49-20-401(1)(u): take additional actions necessary or appropriate to carry out the purposes of this chapter.
Utah Code Annotated § 49-20-401(2): 
Utah Code Annotated § 49-20-401(2)(a): Funds budgeted and expended shall accrue from rates paid by the covered employers and covered individuals.
Utah Code Annotated § 49-20-401(2)(b): The board shall approve administrative costs and report the administrative costs to the governor and the Legislature.
Utah Code Annotated § 49-20-401(3): (1)(j); 63A-17-307(5)(a) The Division of Human Resource Management shall include the benefit and rate adjustments described in Subsection
Utah Code Annotated § 49-20-401(4): The program may establish a partnership with a public entity in a different state to purchase or share services related to the administration of medical benefits if:
Utah Code Annotated § 49-20-401(4)(a): the program receives approval for the partnership from the board; and
Utah Code Annotated § 49-20-401(4)(b): the partnership:
Utah Code Annotated § 49-20-401(4)(b)(i): creates cost savings for Utah;
Utah Code Annotated § 49-20-401(4)(b)(ii): does not commingle state funds with funds of the public entity in the other state; and
Utah Code Annotated § 49-20-401(4)(b)(iii): does not pose a greater actuarial risk to Utah than the program has already assumed.


Utah Code Annotated § 49-20-402 Reserves to be held -- Refunds.
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Utah Code Annotated § 49-20-402(1): The reserves in a risk pool in a given fiscal year shall be maintained at the level recommended by the program's consulting actuary and approved or ratified by the board.  If the reserves drop below that level, covered employers in the risk pool are required to cure any deficiency in the reserve.
Utah Code Annotated § 49-20-402(2): If substantial excess reserves are accrued above those required by this chapter, and the board determines that a refund is appropriate, a refund shall be made:
Utah Code Annotated § 49-20-402(2)(a): to covered employers which shall then make a refund to covered individuals on the basis of the contribution of each to the plan; or
Utah Code Annotated § 49-20-402(2)(b): directly to covered individuals on the basis of the contribution of each to the plan.


Utah Code Annotated § 49-20-403 Assistance to members in purchase of life, health, dental, and medical insurance after retirement -- Employment of personnel to administer section.
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Utah Code Annotated § 49-20-403(1): The program may assist active and retired covered individuals and inactive covered individuals of the covered employers to purchase life, health, dental, and medical coverage on a group basis which can be continued after retirement under rules adopted by the board.
Utah Code Annotated § 49-20-403(2): The executive director may employ any personnel, including consultants, to administer this section.


Utah Code Annotated § 49-20-404 Governors' and legislative paid-up group health coverage benefit -- Limitations -- Medicare supplemental coverage -- Spouse coverage -- Limitations.
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Utah Code Annotated § 49-20-404(1): (1)(b); (3); Chapter 19, Utah Governors' and Legislators' Retirement Act; 49-19-102; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; (1); (1)
Utah Code Annotated § 49-20-404(1)(a): (1)(b); (3); Chapter 19, Utah Governors' and Legislators' Retirement Act; 49-19-102; Chapter 22, New Public Employees' Tier II Contributory Retirement Act; (1) Except as provided under Subsection
Utah Code Annotated § 49-20-404(1)(a)(i): retire after January 1, 1998;
Utah Code Annotated § 49-20-404(1)(a)(ii): are at least 62 but less than 65 years of age;
Utah Code Annotated § 49-20-404(1)(a)(iii): elect to receive and apply for this benefit to the program; and
Utah Code Annotated § 49-20-404(1)(a)(iv): (1) are active members at the time of retirement or have continued coverage with the program until the date of eligibility for the benefit under this Subsection
Utah Code Annotated § 49-20-404(1)(b): (1) A governor or a legislator who begins service as a governor or legislator on or after January 1, 2012, and a surviving spouse of the governor or the legislator who begins service as a governor or legislator on or after January 1, 2012, is not eligible for the benefit provided under this Subsection
Utah Code Annotated § 49-20-404(2): (3); Chapter 19, Utah Governors' and Legislators' Retirement Act The state shall pay the percentage of the cost of providing Medicare supplemental coverage under Subsection
Utah Code Annotated § 49-20-404(2)(a): began service as a governor or legislator before July 1, 2013;
Utah Code Annotated § 49-20-404(2)(b): retire after January 1, 1998;
Utah Code Annotated § 49-20-404(2)(c): are at least 65 years of age; and
Utah Code Annotated § 49-20-404(2)(d): elect to receive and apply for this benefit to the program.
Utah Code Annotated § 49-20-404(3): (1)(a); (2) The following percentages apply to the benefit described in Subsections
Utah Code Annotated § 49-20-404(3)(a): 100% if the member has accrued 10 or more years of service credit;
Utah Code Annotated § 49-20-404(3)(b): 80% if the member has accrued 8 or more years of service credit;
Utah Code Annotated § 49-20-404(3)(c): 60% if the member has accrued 6 or more years of service credit; and
Utah Code Annotated § 49-20-404(3)(d): 40% if the member has accrued 4 or more years of service credit.


Utah Code Annotated § 49-20-405 Audit required -- Report to governor and Legislature.
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The Insurance Department shall biennially audit the Public Employees' Trust Fund and programs authorized under this chapter and report its findings to the governor and the Legislature, but the commissioner may accept the annual audited statement of the programs under this chapter in lieu of the biennial audit requirement.

Utah Code Annotated § 49-20-406 Insurance benefits for employees' beneficiaries.
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Utah Code Annotated § 49-20-406(1): (1)(b)(i) As used in this section:
Utah Code Annotated § 49-20-406(1)(a): "Children" includes stepchildren and legally adopted children.
Utah Code Annotated § 49-20-406(1)(b): (1)(b)(i)
Utah Code Annotated § 49-20-406(1)(b)(i): "Line-of-duty death" means a death resulting from:
Utah Code Annotated § 49-20-406(1)(b)(i)(A): external force or violence occasioned by an act of duty as an employee; or
Utah Code Annotated § 49-20-406(1)(b)(i)(B): strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as an employee.
Utah Code Annotated § 49-20-406(1)(b)(ii): (1)(b)(i) "Line-of-duty death" does not include a death that:
Utah Code Annotated § 49-20-406(1)(b)(ii)(A): occurs during an activity that is required as an act of duty as an employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature contributes to the employee's death;
Utah Code Annotated § 49-20-406(1)(b)(ii)(B): occurs during the commission of a crime committed by the employee;
Utah Code Annotated § 49-20-406(1)(b)(ii)(C): the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or
Utah Code Annotated § 49-20-406(1)(b)(ii)(D): (1)(b)(i) occurs in a manner other than as described in Subsection
Utah Code Annotated § 49-20-406(1)(c): 
Utah Code Annotated § 49-20-406(1)(c)(i): "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity.
Utah Code Annotated § 49-20-406(1)(c)(ii): "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity.
Utah Code Annotated § 49-20-406(2): The beneficiary of a covered individual who is employed by the state and who has a line-of-duty death shall receive:
Utah Code Annotated § 49-20-406(2)(a): the proceeds of a $50,000 group term life insurance policy paid for by the state and administered and provided as part of the group life insurance program under this chapter; and
Utah Code Annotated § 49-20-406(2)(b): group health coverage paid for by the state that covers the covered individual's:
Utah Code Annotated § 49-20-406(2)(b)(i): surviving spouse until becoming eligible for Medicare as long as the surviving spouse continues coverage with the program; and
Utah Code Annotated § 49-20-406(2)(b)(ii): unmarried children up to the age of 26.
Utah Code Annotated § 49-20-406(3): (2); (2) A covered employer not required to provide the benefits under Subsection
Utah Code Annotated § 49-20-406(4): (2)(a) The benefit provided under Subsection


Utah Code Annotated § 49-20-407 Insurance mandates.
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Notwithstanding the provisions of SubsectionUtah Code Annotated § 49-20-407(1): 49-20-202(1)(a); 31A-22-605.5; 31A-45-501 health coverage offered to the state employee risk pool under Subsection
Utah Code Annotated § 49-20-407(2): 49-20-201(1)(b); 31A-22-605.5 a health plan offered to public school districts, charter schools, and institutions of higher education under Subsection


Utah Code Annotated § 49-20-408 Prohibition against certain uses of Social Security numbers.
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Notwithstanding the provisions of Subsection

Utah Code Annotated § 49-20-409 Long-term disability -- Cost of health coverage benefit.
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Utah Code Annotated § 49-20-409(1): Title 49, Chapter 21, Public Employees' Long-Term Disability Act Under the direction of the board, the program shall provide for health insurance coverage for state employees who receive a monthly disability benefit under
Utah Code Annotated § 49-20-409(2): (1) A risk pool, other than the state risk pool, may elect to provide a benefit for its employees similar to the benefit provided under Subsection


Utah Code Annotated § 49-20-410 High deductible health plan -- Health savings account -- Contributions.
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Utah Code Annotated § 49-20-410(1): 49-20-201(1); 49-20-202(1)(a)
Utah Code Annotated § 49-20-410(1)(a): 49-20-201(1) In addition to other employee benefit plans offered under Subsection
Utah Code Annotated § 49-20-410(1)(b): The provisions and limitations of the plan shall be:
Utah Code Annotated § 49-20-410(1)(b)(i): determined by the office in accordance with federal requirements and limitations; and
Utah Code Annotated § 49-20-410(1)(b)(ii): designed to promote appropriate health care utilization by consumers, including preventive health care services.
Utah Code Annotated § 49-20-410(1)(c): 49-20-202(1)(a) A state employee hired on or after July 1, 2011, who is offered a plan under Subsection
Utah Code Annotated § 49-20-410(2): (2)(b); (4); (2)(b); (c) The office shall:
Utah Code Annotated § 49-20-410(2)(a): administer the high deductible health plan in coordination with a health savings account for medical expenses for each covered individual in the high deductible health plan;
Utah Code Annotated § 49-20-410(2)(b): offer to all employees training regarding all health plans offered to employees;
Utah Code Annotated § 49-20-410(2)(c): (2)(b); (4) prepare online training as an option for the training required by Subsections
Utah Code Annotated § 49-20-410(2)(d): (2)(b); (c) ensure the training offered under Subsections
Utah Code Annotated § 49-20-410(2)(e): coordinate annual open enrollment with the Division of Human Resource Management to give state employees the opportunity to affirmatively select preferences from among insurance coverage options.
Utah Code Annotated § 49-20-410(3): (3)(a); (3)(b); (3)(a)
Utah Code Annotated § 49-20-410(3)(a): Contributions to the health savings account may be made by the employer.
Utah Code Annotated § 49-20-410(3)(b): (3)(a) The amount of the employer contributions under Subsection
Utah Code Annotated § 49-20-410(3)(c): (3)(b) The office shall distribute the annual amount determined under Subsection
Utah Code Annotated § 49-20-410(3)(d): An employee may also make contributions to the health savings account.
Utah Code Annotated § 49-20-410(3)(e): (3)(a) If an employee is ineligible for a contribution to a health savings account under federal law and would otherwise be eligible for the contribution under Subsection
Utah Code Annotated § 49-20-410(4): 49-20-202(1)(a); (4)(a); (2)
Utah Code Annotated § 49-20-410(4)(a): 49-20-202(1)(a) An employer participating in a plan offered under Subsection
Utah Code Annotated § 49-20-410(4)(b): (4)(a); (2) The training required by Subsection
Utah Code Annotated § 49-20-410(4)(b)(i): (2) shall include materials prepared by the office under Subsection
Utah Code Annotated § 49-20-410(4)(b)(ii): may be completed online; and
Utah Code Annotated § 49-20-410(4)(b)(iii): shall be completed:
Utah Code Annotated § 49-20-410(4)(b)(iii)(A): before the end of the 2012 open enrollment period for current enrollees in the program; and
Utah Code Annotated § 49-20-410(4)(b)(iii)(B): for employees hired on or after July 1, 2011, before the employee's selection of a plan in the program.


Utah Code Annotated § 49-20-413 Pilot program for on-site employee clinic.
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Utah Code Annotated § 49-20-413(1): (2) Within state premiums paid to the state risk pool from the Legislature, the program shall establish a primary care clinic:
Utah Code Annotated § 49-20-413(1)(a): for state employees and their dependents;
Utah Code Annotated § 49-20-413(1)(b): within a state building that is accessible to a large number of state employees; and
Utah Code Annotated § 49-20-413(1)(c): (2) in accordance with Subsection
Utah Code Annotated § 49-20-413(2): Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act; Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act The program shall:
Utah Code Annotated § 49-20-413(2)(a): Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act affiliate with an existing clinic:
Utah Code Annotated § 49-20-413(2)(a)(i): located in a building accessible to a large number of state employees; and
Utah Code Annotated § 49-20-413(2)(a)(ii): Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act managed by a physician licensed in this state under
Utah Code Annotated § 49-20-413(2)(b): Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act request bids from private entities to establish the on-site primary care clinic in accordance with criteria established by the program, which shall include at least the following:
Utah Code Annotated § 49-20-413(2)(b)(i): the entity's ability to establish a primary care clinic that is designed to:
Utah Code Annotated § 49-20-413(2)(b)(i)(A): be convenient for employees and their dependents;
Utah Code Annotated § 49-20-413(2)(b)(i)(B): increase health of employees;
Utah Code Annotated § 49-20-413(2)(b)(i)(C): increase compliance with health care screening and management of chronic health care conditions; and
Utah Code Annotated § 49-20-413(2)(b)(i)(D): dispense commonly used, pre-packaged drugs in a cost effective manner;
Utah Code Annotated § 49-20-413(2)(b)(ii): the entity's organizational and financial independence from any particular hospital network, network of clinics, or network of health care providers; and
Utah Code Annotated § 49-20-413(2)(b)(iii): Title 58, Chapter 67, Utah Medical Practice Act; Chapter 68, Utah Osteopathic Medical Practice Act management of the clinic by a physician licensed in the state under


Utah Code Annotated § 49-20-414 Telemedicine services -- Reimbursement -- Reporting.
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Utah Code Annotated § 49-20-414(1): 26B-4-704 As used in this section:
Utah Code Annotated § 49-20-414(1)(a): "Network provider" means a health care provider who has an agreement with the program to provide health care services to a patient with an expectation of receiving payment, other than coinsurance, copayments, or deductibles, directly from the managed care organization.
Utah Code Annotated § 49-20-414(1)(b): 26B-4-704 "Telemedicine services" means the same as that term is defined in Section
Utah Code Annotated § 49-20-414(2): 49-20-201(1)(a) This section applies to the risk pool established for the state under Subsection
Utah Code Annotated § 49-20-414(3): The program shall, at the provider's request, reimburse a network provider for medically appropriate telemedicine services at a commercially reasonable rate.
Utah Code Annotated § 49-20-414(4): (3) Before November 1, 2019, the program shall report to the Legislature's Public Utilities, Energy, and Technology Interim Committee and Health Reform Task Force on:
Utah Code Annotated § 49-20-414(4)(a): (3) the result of the reimbursement requirement described in Subsection
Utah Code Annotated § 49-20-414(4)(b): existing and potential uses of telehealth and telemedicine services;
Utah Code Annotated § 49-20-414(4)(c): issues of reimbursement to a provider offering telehealth and telemedicine services;
Utah Code Annotated § 49-20-414(4)(d): potential rules or legislation related to:
Utah Code Annotated § 49-20-414(4)(d)(i): providers offering and insurers reimbursing for telehealth and telemedicine services; and
Utah Code Annotated § 49-20-414(4)(d)(ii): increasing access to health care, increasing the efficiency of health care, and decreasing the costs of health care; and
Utah Code Annotated § 49-20-414(4)(e): telemedicine services that the program declined to cover because the telemedicine services that were requested were not medically appropriate.


Utah Code Annotated § 49-20-415 Prescribing policies for certain opioid prescriptions.
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A plan offered to state employees under this chapter may implement a prescribing policy for certain opioid prescriptions.

Utah Code Annotated § 49-20-416 Screening, Brief Intervention, and Referral to Treatment program reimbursement.
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Utah Code Annotated § 49-20-416(1): 58-37-6.5; 58-37-6.5(2); 58-37-6.5 As used in this section:
Utah Code Annotated § 49-20-416(1)(a): 58-37-6.5; 58-37-6.5(2) "Controlled substance prescriber" means a controlled substance prescriber, as that term is defined in Section
Utah Code Annotated § 49-20-416(1)(a)(i): 58-37-6.5(2) has a record of having completed SBIRT training, in accordance with Subsection
Utah Code Annotated § 49-20-416(1)(a)(ii): is a program enrolled controlled substance prescriber.
Utah Code Annotated § 49-20-416(1)(b): 58-37-6.5 "SBIRT" means the same as that term is defined in Section
Utah Code Annotated § 49-20-416(2): 49-20-202 The health program offered to the state employee risk pool under Section


Utah Code Annotated § 49-20-417 Insurance coverage for amino acid-based formula.
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Utah Code Annotated § 49-20-417(1): 31A-22-634(1); Title 58, Chapter 17b, Pharmacy Practice Act; Title 58, Chapter 67, Utah Medical Practice Act; Title 58, Chapter 68, Utah Osteopathic Medical Practice Act; (2) As used in this section:
Utah Code Annotated § 49-20-417(1)(a): "Amino acid-based elemental formula" means a nutrition formula:
Utah Code Annotated § 49-20-417(1)(a)(i): made from individual nonallergenic amino acids that are broken down to enhance absorption and digestion; and
Utah Code Annotated § 49-20-417(1)(a)(ii): designed for individuals who have a dysfunctional or shortened gastrointestinal tract and are unable to tolerate and absorb whole foods or formulas composed of whole proteins, fats, or carbohydrates.
Utah Code Annotated § 49-20-417(1)(b): "Eosinophilic gastrointestinal disorder" means a disorder characterized by having above normal amounts of eosinophils in one or more specific places anywhere in the digestive system.
Utah Code Annotated § 49-20-417(1)(c): "Food protein-induced enterocolitis syndrome" means a disorder characterized by an  abnormal immune response to an ingested food, resulting in gastrointestinal inflammation.
Utah Code Annotated § 49-20-417(1)(d): 31A-22-634(1) "Health insurer" means an insurer, as defined in Subsection
Utah Code Annotated § 49-20-417(1)(e): "Order" means to communicate orally, in writing, or by electronic means.
Utah Code Annotated § 49-20-417(1)(f): Title 58, Chapter 17b, Pharmacy Practice Act "Pharmacy" means a pharmacy licensed under
Utah Code Annotated § 49-20-417(1)(g): Title 58, Chapter 67, Utah Medical Practice Act; Title 58, Chapter 68, Utah Osteopathic Medical Practice Act "Physician" means an individual who is licensed under
Utah Code Annotated § 49-20-417(1)(h): (2) "Program" means the eosinophilic gastrointestinal disorder program created in Subsection
Utah Code Annotated § 49-20-417(1)(i): "Severe protein allergic conditions" includes:
Utah Code Annotated § 49-20-417(1)(i)(i): eosinophilic esophagitis;
Utah Code Annotated § 49-20-417(1)(i)(ii): eosinophilic gastritis;
Utah Code Annotated § 49-20-417(1)(i)(iii): eosinophilic gastroenteritis;
Utah Code Annotated § 49-20-417(1)(i)(iv): eosinophilic enteritis;
Utah Code Annotated § 49-20-417(1)(i)(v): eosinophilic colitis; or
Utah Code Annotated § 49-20-417(1)(i)(vi): food protein-induced enterocolitis syndrome.
Utah Code Annotated § 49-20-417(1)(j): "Short bowel syndrome" means malabsorption of nutrients resulting from anatomical or functional loss of a significant length of the small intestine.
Utah Code Annotated § 49-20-417(2): Beginning plan year 2017-18 and ending plan year 2019-20, the Public Employees' Benefit and Insurance Program shall offer a 3-year pilot program within the state risk pool that provides coverage for the use of an amino acid-based elemental formula, regardless of the delivery method of the formula, for the diagnosis or treatment of an eosinophilic gastrointestinal disorder, food protein-induced enterocolitis syndrome, severe protein allergic condition, or short bowel syndrome in the traditional and Star plans.
Utah Code Annotated § 49-20-417(3): (2) Coverage offered under Subsection
Utah Code Annotated § 49-20-417(3)(a): the formula is ordered for the enrollee by a physician;
Utah Code Annotated § 49-20-417(3)(b): the physician indicates in the order that the formula is medically necessary; and
Utah Code Annotated § 49-20-417(3)(c): the insured obtains the formula from a pharmacy.
Utah Code Annotated § 49-20-417(4): (2) Coverage offered under Subsection
Utah Code Annotated § 49-20-417(5): The purpose of the program is to study the efficacy of providing coverage for the use of an amino acid-based elemental formula and is not a mandate for coverage of an amino acid-based elemental formula within the health plans offered by the Public Employees' Benefit and Insurance Program.
Utah Code Annotated § 49-20-417(6): 63J-1-603 Under Section


Utah Code Annotated § 49-20-418 Expanded infertility treatment benefit.
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Utah Code Annotated § 49-20-418(1): 58-67-102 As used in this section:
Utah Code Annotated § 49-20-418(1)(a): "Assisted reproductive technology" means the same as the term is defined in 42 U.S.C. Sec. 263a-7.
Utah Code Annotated § 49-20-418(1)(b): 58-67-102 "Physician" means the same as the term is defined in Section
Utah Code Annotated § 49-20-418(1)(c): "Qualified assisted reproductive technology cycle" means the use of assisted reproductive technology to transfer a single embryo for implantation.
Utah Code Annotated § 49-20-418(1)(d): "Qualified individual" means an individual:
Utah Code Annotated § 49-20-418(1)(d)(i): covered within the state risk pool; and
Utah Code Annotated § 49-20-418(1)(d)(ii): eligible for maternity benefits under the program.
Utah Code Annotated § 49-20-418(2): 
Utah Code Annotated § 49-20-418(2)(a): The program shall offer a benefit of $4,000 to a qualified individual toward the costs of each qualified assisted reproductive technology cycle.
Utah Code Annotated § 49-20-418(2)(b): The benefit is subject to the same cost sharing requirements as the qualified individual's plan.
Utah Code Annotated § 49-20-418(3): A qualified individual shall receive the benefit described in Subsection (2) if:
Utah Code Annotated § 49-20-418(3)(a): the qualified individual is the patient who will use the assisted reproductive technology;
Utah Code Annotated § 49-20-418(3)(b): 
Utah Code Annotated § 49-20-418(3)(b)(i): the patient's physician verifies that the patient or the patient's spouse has a demonstrated condition recognized by a physician as a cause of infertility; or
Utah Code Annotated § 49-20-418(3)(b)(ii): the patient attests that the patient is unable to conceive a pregnancy or carry a pregnancy to a live birth after a year or more of regular sexual relations without contraception;
Utah Code Annotated § 49-20-418(3)(c): the patient attests that the patient has been unable to attain a successful pregnancy through any less-costly, potentially effective infertility treatments for which coverage is available under the health benefit plan; and
Utah Code Annotated § 49-20-418(3)(d): the use of the assisted reproductive technology procedure complies with the program's clinical policies and is performed at a medical facility that conforms to the minimal standards for programs of assisted reproductive technology procedures adopted by the American Society for Reproductive Medicine.
Utah Code Annotated § 49-20-418(4): 31A-22-610.1; 31A-22-610.1; 31A-22-610.1
Utah Code Annotated § 49-20-418(4)(a): 31A-22-610.1; 31A-22-610.1 The provision of a benefit in accordance with this section shall satisfy, in accordance with Subsection
Utah Code Annotated § 49-20-418(4)(b): 31A-22-610.1 If a qualified individual has received the adoption indemnity benefit required under Section


Utah Code Annotated § 49-20-419 Coverage of exome sequence testing.
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Utah Code Annotated § 49-20-419(1): As used in this section, "exome sequence testing" means a genomic technique for sequencing the genome of an individual for diagnostic purposes.
Utah Code Annotated § 49-20-419(2): Beginning July 1, 2019, the program shall provide coverage for exome sequence testing:
Utah Code Annotated § 49-20-419(2)(a): for a covered individual within the state risk pool who:
Utah Code Annotated § 49-20-419(2)(a)(i): is younger than 21 years of age; and
Utah Code Annotated § 49-20-419(2)(a)(ii): who remains undiagnosed after exhausting all other appropriate diagnostic-related tests;
Utah Code Annotated § 49-20-419(2)(b): performed by a nationally recognized provider with significant experience in exome sequence testing;
Utah Code Annotated § 49-20-419(2)(c): that is medically necessary; and
Utah Code Annotated § 49-20-419(2)(d): at a rate set by the program.


Utah Code Annotated § 49-20-420 Coverage for in vitro fertilization and genetic testing.
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Utah Code Annotated § 49-20-420(1): As used in this section:
Utah Code Annotated § 49-20-420(1)(a): "Qualified condition" means:
Utah Code Annotated § 49-20-420(1)(a)(i): cystic fibrosis;
Utah Code Annotated § 49-20-420(1)(a)(ii): spinal muscular atrophy;
Utah Code Annotated § 49-20-420(1)(a)(iii): Morquio Syndrome;
Utah Code Annotated § 49-20-420(1)(a)(iv): myotonic dystrophy; or
Utah Code Annotated § 49-20-420(1)(a)(v): sickle cell anemia.
Utah Code Annotated § 49-20-420(1)(b): "Qualified individual" means a covered individual who:
Utah Code Annotated § 49-20-420(1)(b)(i): has been diagnosed by a physician as having a genetic trait associated with a qualified condition; and
Utah Code Annotated § 49-20-420(1)(b)(ii): intends to get pregnant with a partner who is diagnosed by a physician as having a genetic trait associated with the same qualified condition as the covered individual.
Utah Code Annotated § 49-20-420(2): (2)(a) For a plan year that begins on or after July 1, 2020, the program shall provide coverage for a qualified individual for:
Utah Code Annotated § 49-20-420(2)(a): in vitro fertilization services; and
Utah Code Annotated § 49-20-420(2)(b): (2)(a) genetic testing of a qualified individual who receives in vitro fertilization services under Subsection
Utah Code Annotated § 49-20-420(3): (3)(a) Before November 1, 2022, and before November 1 of every third year thereafter, the program shall:
Utah Code Annotated § 49-20-420(3)(a): calculate the change in state spending attributable to the coverage under this section; and
Utah Code Annotated § 49-20-420(3)(b): (3)(a) report the amount described in Subsection


Utah Code Annotated § 49-20-421 Prescription discount program.
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Utah Code Annotated § 49-20-421(1): 26B-4-401; 58-17b-102; 31A-46-102 As used in this section:
Utah Code Annotated § 49-20-421(1)(a): "Discount program" means the prescription discount program created by this section.
Utah Code Annotated § 49-20-421(1)(b): 26B-4-401 "Epinephrine auto-injector" means the same as that term is defined in Section
Utah Code Annotated § 49-20-421(1)(c): "Insulin" means a prescription drug that contains insulin.
Utah Code Annotated § 49-20-421(1)(d): "Participant" means a resident of Utah who:
Utah Code Annotated § 49-20-421(1)(d)(i): has a prescription or standing prescription for a qualified prescription;
Utah Code Annotated § 49-20-421(1)(d)(ii): does not receive health coverage under the program; and
Utah Code Annotated § 49-20-421(1)(d)(iii): enrolls in the discount program.
Utah Code Annotated § 49-20-421(1)(e): 58-17b-102 "Prescription drug" means the same as that term is defined in Section
Utah Code Annotated § 49-20-421(1)(f): "Qualified prescription" means a prescription drug, including insulin and epinephrine auto-injectors, that the program has determined:
Utah Code Annotated § 49-20-421(1)(f)(i): treats a serious, prevalent, and ongoing condition;
Utah Code Annotated § 49-20-421(1)(f)(ii): does not have a generic substitute;
Utah Code Annotated § 49-20-421(1)(f)(iii): qualifies for a substantial rebate; and
Utah Code Annotated § 49-20-421(1)(f)(iv): would not result in financial losses to the state risk pool if sold as part of the discount program.
Utah Code Annotated § 49-20-421(1)(g): 31A-46-102 "Rebate" means the same as that term is defined in Section
Utah Code Annotated § 49-20-421(2): The program shall create a prescription discount program for a participant to purchase a qualified prescription at a discounted, post-rebate price.
Utah Code Annotated § 49-20-421(3): The program shall:
Utah Code Annotated § 49-20-421(3)(a): provide a participant with a card or electronic document that identifies the participant as eligible for the discount on a qualified prescription;
Utah Code Annotated § 49-20-421(3)(b): provide a participant with information about pharmacies that will honor the discount; and
Utah Code Annotated § 49-20-421(3)(c): provide a participant with instructions to pursue a reimbursement of the purchase price from the participant's health insurer.
Utah Code Annotated § 49-20-421(4): The program may not retain any amount of a rebate for a qualified prescription except for an amount necessary to make the state risk pool whole for providing the qualified prescription to participants.
Utah Code Annotated § 49-20-421(5): For each drug added to the discount program, the program shall notify the Health and Human Services Interim Committee, providing:
Utah Code Annotated § 49-20-421(5)(a): the name of the drug; and
Utah Code Annotated § 49-20-421(5)(b): the primary condition the drug treats.


Utah Code Annotated § 49-20-422 Coverage of pregnancy and childbirth services, including doula, direct- entry midwife, and birthing center services.
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Utah Code Annotated § 49-20-422(1): (1)(a)(i); (ii); Title 26B, Chapter 2, Licensing and Certifications; Title 58, Chapter 77, Direct-Entry Midwife Act; 58-77-102 As used in this section:
Utah Code Annotated § 49-20-422(1)(a): "Doula" means an individual who:
Utah Code Annotated § 49-20-422(1)(a)(i): provides information and physical and emotional support:
Utah Code Annotated § 49-20-422(1)(a)(i)(A): to a pregnant or postpartum individual; and
Utah Code Annotated § 49-20-422(1)(a)(i)(B): related to the pregnant or postpartum individual's pregnancy; and
Utah Code Annotated § 49-20-422(1)(a)(ii): is certified by one or more organizations approved by the program.
Utah Code Annotated § 49-20-422(1)(b): (1)(a)(i); (ii); Title 26B, Chapter 2, Licensing and Certifications; Title 58, Chapter 77, Direct-Entry Midwife Act; 58-77-102 "Pregnancy and childbirth services" means services provided to a pregnant individual before, during, or shortly after childbirth:
Utah Code Annotated § 49-20-422(1)(b)(i): (1)(a)(i); (ii) by a doula for the services described in Subsections
Utah Code Annotated § 49-20-422(1)(b)(ii): Title 26B, Chapter 2, Licensing and Certifications; Title 58, Chapter 77, Direct-Entry Midwife Act; 58-77-102 at a birthing center that:
Utah Code Annotated § 49-20-422(1)(b)(ii)(A): Title 26B, Chapter 2, Licensing and Certifications is licensed under
Utah Code Annotated § 49-20-422(1)(b)(ii)(B): Title 58, Chapter 77, Direct-Entry Midwife Act; 58-77-102 may include services by a direct-entry midwife licensed under
Utah Code Annotated § 49-20-422(1)(c): "Qualified individual" means a covered individual who is:
Utah Code Annotated § 49-20-422(1)(c)(i): within the state employees' risk pool; and
Utah Code Annotated § 49-20-422(1)(c)(ii): 
Utah Code Annotated § 49-20-422(1)(c)(ii)(A): is pregnant; or
Utah Code Annotated § 49-20-422(1)(c)(ii)(B): was pregnant within the past six months.
Utah Code Annotated § 49-20-422(2): For a plan year that begins on or after July 1, 2023, and before July 1, 2026, the program shall cover pregnancy and childbirth services to a qualified individual.
Utah Code Annotated § 49-20-422(3): (2) The program may establish limits for coverage under Subsection
Utah Code Annotated § 49-20-422(3)(a): the type or number of services provided;
Utah Code Annotated § 49-20-422(3)(b): a qualified individual's physical or emotional condition; and
Utah Code Annotated § 49-20-422(3)(c): conditions for provider participation.
Utah Code Annotated § 49-20-422(4): (2); (2) The program shall report to the Health and Human Services Interim Committee on or before October 1 of each year regarding coverage provided under Subsection
Utah Code Annotated § 49-20-422(4)(a): covered providers;
Utah Code Annotated § 49-20-422(4)(b): covered services;
Utah Code Annotated § 49-20-422(4)(c): provider payment rates;
Utah Code Annotated § 49-20-422(4)(d): covered-individual cost sharing;
Utah Code Annotated § 49-20-422(4)(e): total provider payments and covered-individual cost sharing; and
Utah Code Annotated § 49-20-422(4)(f): (2) any indicators of whether pregnancy and childbirth services covered under Subsection
Utah Code Annotated § 49-20-422(4)(f)(i): reduced pregnancy or postpartum coverage costs; or
Utah Code Annotated § 49-20-422(4)(f)(ii): improved pregnancy or postpartum care.


Utah Code Annotated § 49-20-501 Title.
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This part is known as the "Pharmacy Benefits Manager Act."

Utah Code Annotated § 49-20-502 Definitions.
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As used in this part:Utah Code Annotated § 49-20-502(1): 31A-1-301; Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act "Health benefit plan" means:
Utah Code Annotated § 49-20-502(1)(a): 31A-1-301 a health benefit plan as defined in Section
Utah Code Annotated § 49-20-502(1)(b): Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act a health, dental, medical, Medicare supplement, or conversion program offered under
Utah Code Annotated § 49-20-502(2): 58-17b-102 "Pharmacist" is as defined in Section
Utah Code Annotated § 49-20-502(3): 58-17b-102 "Pharmacy" is as defined in Section
Utah Code Annotated § 49-20-502(4): 31A-46-102 "Pharmacy benefits management service" means the same as that term is defined in Section
Utah Code Annotated § 49-20-502(5): "Pharmacy benefits manager" means a person that provides a pharmacy benefits management service to the program.
Utah Code Annotated § 49-20-502(6): "Pharmacy service" means a product, good, or service provided by a pharmacy or pharmacist to an individual.


Utah Code Annotated § 49-20-503 Request for proposals for pharmacy benefits manager for Public Employees' Benefit and Insurance Program.
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Utah Code Annotated § 49-20-503(1): 58-17b-622 When the board issues a request for proposals for a pharmacy benefits manager to provide pharmacy benefits management services for the program, the request for proposals shall:
Utah Code Annotated § 49-20-503(1)(a): 58-17b-622 require each responder to comply with the pharmacy audit provisions of Section
Utah Code Annotated § 49-20-503(1)(b): provide each responder with the option to include, among the billing options proposed, a billing option that complies with the requirements described in this section.
Utah Code Annotated § 49-20-503(2): (1) The billing option described in Subsection
Utah Code Annotated § 49-20-503(3): (2) The invoice described in Subsection
Utah Code Annotated § 49-20-503(3)(a): the total amount due to the pharmacy benefits manager for all pharmacy services billed in the invoice; and
Utah Code Annotated § 49-20-503(3)(b): the total amount paid by the pharmacy benefits manager for the same pharmacy services for which payment is sought in that invoice.


Utah Code Annotated - Title 49 - Chapter 21 - Public Employees' Long-Term Disability Act
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Utah Code Annotated § 49-21-101 Title.
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This chapter is known as the "Public Employees' Long-Term Disability Act."

Utah Code Annotated § 49-21-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-21-102(1): "Date of disability" means the date on which a period of total disability begins, and may not begin on or before the last day of performing full-duty work in the eligible employee's regular occupation.
Utah Code Annotated § 49-21-102(2): 49-12-102; 49-13-102; 49-22-102; 49-14-102; 49-15-102; 49-23-102; 49-23-102; 49-17-102; 49-18-102; 49-12-203(4); 49-13-203(4); 49-14-203(1); 49-15-203(1); 49-21-201
Utah Code Annotated § 49-21-102(2)(a): 49-12-102; 49-13-102; 49-22-102; 49-14-102; 49-15-102; 49-23-102; 49-23-102; 49-17-102; 49-18-102; 49-12-203(4); 49-13-203(4); 49-14-203(1); 49-15-203(1) "Eligible employee" means any of the following employees whose employer provides coverage under this chapter:
Utah Code Annotated § 49-21-102(2)(a)(i): 49-12-102; 49-13-102; 49-22-102; 49-14-102; 49-15-102; 49-23-102; 49-23-102; 49-17-102; 49-18-102
Utah Code Annotated § 49-21-102(2)(a)(i)(A): 49-12-102; 49-13-102; 49-22-102 any regular full-time employee as defined under Section
Utah Code Annotated § 49-21-102(2)(a)(i)(B): 49-14-102; 49-15-102; 49-23-102 any public safety service employee as defined under Section
Utah Code Annotated § 49-21-102(2)(a)(i)(C): 49-23-102 any firefighter service employee or volunteer firefighter as defined under Section
Utah Code Annotated § 49-21-102(2)(a)(i)(D): 49-17-102; 49-18-102 any judge as defined under Section
Utah Code Annotated § 49-21-102(2)(a)(i)(E): the governor of the state;
Utah Code Annotated § 49-21-102(2)(a)(ii): 49-12-203(4); 49-13-203(4); 49-14-203(1); 49-15-203(1) an employee who is exempt from participating in a retirement system under Subsection
Utah Code Annotated § 49-21-102(2)(a)(iii): an employee who is covered by a retirement program offered by a public or private system, organization, or company designated by the Utah Board of Higher Education.
Utah Code Annotated § 49-21-102(2)(b): 49-21-201 "Eligible employee" does not include:
Utah Code Annotated § 49-21-102(2)(b)(i): 49-21-201 any employee that is exempt from coverage under Section
Utah Code Annotated § 49-21-102(2)(b)(ii): a retiree.
Utah Code Annotated § 49-21-102(3): "Elimination period" means the three months at the beginning of each continuous period of total disability for which no benefit will be paid.  The elimination period begins on the nearest first day of the month from the date of disability.  The elimination period may include a one-time trial return to work period of less than 15 consecutive calendar days.
Utah Code Annotated § 49-21-102(4): 
Utah Code Annotated § 49-21-102(4)(a): "Gainful employment" means any occupation or employment position in the state that:
Utah Code Annotated § 49-21-102(4)(a)(i): contemplates continued employment during a fiscal or calendar year; and
Utah Code Annotated § 49-21-102(4)(a)(ii): would pay an amount equal to or greater than 40 hours per week at the legally required minimum wage, regardless of the number of hours worked.
Utah Code Annotated § 49-21-102(4)(b): "Gainful employment" does not mean that an occupation or employment position in the state is:
Utah Code Annotated § 49-21-102(4)(b)(i): available within any geographic boundaries of the state;
Utah Code Annotated § 49-21-102(4)(b)(ii): offered at a certain level of wages;
Utah Code Annotated § 49-21-102(4)(b)(iii): available at a particular number of hours per week; or
Utah Code Annotated § 49-21-102(4)(b)(iv): currently available.
Utah Code Annotated § 49-21-102(5): 49-21-403 "Maximum benefit period" means the maximum period of time the monthly disability income benefit will be paid under Section
Utah Code Annotated § 49-21-102(6): 49-21-401 "Monthly disability benefit" means the monthly payments and accrual of service credit under Section
Utah Code Annotated § 49-21-102(7): "Objective medical impairment" means an impairment resulting from an injury or illness that is diagnosed by a physician and that is based on accepted objective medical tests or findings rather than subjective complaints.
Utah Code Annotated § 49-21-102(8): 49-21-401(9) "Ongoing disability" means, after the elimination period and the first 24 months of disability benefits, the complete inability due to objective medical impairment, as determined under Subsection
Utah Code Annotated § 49-21-102(9): "Own occupation disability" means the complete inability, due to objective medical impairment, whether physical or mental, to engage in the eligible employee's regular occupation during the elimination period and the first 24 months of disability benefits.
Utah Code Annotated § 49-21-102(10): "Physician" means a licensed physician.
Utah Code Annotated § 49-21-102(11): "Pilot period" means the period beginning on July 1, 2023, and ending on June 30, 2026.
Utah Code Annotated § 49-21-102(12): "Regular monthly salary" means the amount certified by the participating employer as the monthly salary of the eligible employee, unless there is a discrepancy between the certified amount and the amount actually paid, in which case the office shall determine the regular monthly salary.
Utah Code Annotated § 49-21-102(13): "Regular occupation" means either:
Utah Code Annotated § 49-21-102(13)(a): the primary duties performed by the eligible employee for the 12 months preceding the date of disability; or
Utah Code Annotated § 49-21-102(13)(b): a permanent assignment of duty to the eligible employee, as long as the eligible employee has actually performed all the required duties of the permanent assignment of duty.
Utah Code Annotated § 49-21-102(14): "Rehabilitative employment" means any occupation or employment for wage or profit, for which the eligible employee is reasonably qualified to perform based on education, training, or experience.
Utah Code Annotated § 49-21-102(15): "Total disability" means:
Utah Code Annotated § 49-21-102(15)(a): own occupation disability; or
Utah Code Annotated § 49-21-102(15)(b): ongoing disability.
Utah Code Annotated § 49-21-102(16): Title 34A, Chapter 2, Part 4, Compensation and Benefits
Utah Code Annotated § 49-21-102(16)(a): Title 34A, Chapter 2, Part 4, Compensation and Benefits "Workers' compensation indemnity benefits" means benefits provided that are designed to replace wages under
Utah Code Annotated § 49-21-102(16)(b): "Workers' compensation indemnity benefits" includes a settlement amount following a claim for indemnity benefits.


Utah Code Annotated § 49-21-103 Creation of program.
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There is created for eligible employees the "Public Employees' Long-Term Disability Program."

Utah Code Annotated § 49-21-104 Creation of trust fund.
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Utah Code Annotated § 49-21-104(1): There is created the "Public Employees' Long-Term Disability Trust Fund" for the purpose of paying the benefits and costs of administering this program.
Utah Code Annotated § 49-21-104(2): The fund shall consist of all money and interest paid into it in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-21-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-21-105 Purpose -- Flexibility -- Administration.
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Utah Code Annotated § 49-21-105(1): The purpose of this chapter is to provide long-term disability benefits for an eligible employee.
Utah Code Annotated § 49-21-105(2): 49-21-201; 49-20-102 Subject to the provisions of Section
Utah Code Annotated § 49-21-105(3): The program shall be administered by the office, under policies and rules adopted by the board.


Utah Code Annotated § 49-21-201 Program membership -- Eligibility.
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Utah Code Annotated § 49-21-201(1): The state shall cover all of its eligible employees under this chapter.
Utah Code Annotated § 49-21-201(2): 49-14-102; 49-15-102; 49-23-102; 49-14-601; 49-15-601; 49-23-601 Public safety service employees, as defined in Sections
Utah Code Annotated § 49-21-201(3): 49-23-102; 49-23-102; 49-23-601 Beginning on July 1, 2011, firefighter service employees, as defined in Section
Utah Code Annotated § 49-21-201(4): (5) Except as provided under Subsection
Utah Code Annotated § 49-21-201(5): If an employer elects to cover any of its eligible employees under this chapter, all of its eligible employees shall be covered.
Utah Code Annotated § 49-21-201(6): (1); (2) Except as provided under Subsections
Utah Code Annotated § 49-21-201(7): 49-16-102 The following employees are not eligible for coverage under this chapter:
Utah Code Annotated § 49-21-201(7)(a): 49-16-102 firefighter service employees, as defined under Section
Utah Code Annotated § 49-21-201(7)(b): legislators.


Utah Code Annotated § 49-21-301 Contributions to fund program -- Adjustment of premium rate.
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Utah Code Annotated § 49-21-301(1): During each legislative session, the board shall certify to the Legislature the employer paid premium rate expressed as a percentage of salary which is required to fund the Public Employees' Long-Term Disability Trust Fund.
Utah Code Annotated § 49-21-301(2): Upon the board's recommendation, the Legislature shall adjust the premium rate to maintain adequate funding for the Public Employees' Long-Term Disability Trust Fund.


Utah Code Annotated § 49-21-401 Disability benefits -- Application -- Eligibility.
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Utah Code Annotated § 49-21-401(1): An eligible employee shall apply for long-term disability benefits under this chapter by:
Utah Code Annotated § 49-21-401(1)(a): completing an application form prepared by the office;
Utah Code Annotated § 49-21-401(1)(b): signing a consent form allowing the office access to the eligible employee's medical records; and
Utah Code Annotated § 49-21-401(1)(c): providing any documentation or information reasonably requested by the office.
Utah Code Annotated § 49-21-401(2): (2)(a)
Utah Code Annotated § 49-21-401(2)(a): If an eligible employee is unable to apply on the employee's own behalf, the application may be made by a person who is:
Utah Code Annotated § 49-21-401(2)(a)(i): the attorney for an eligible employee; or
Utah Code Annotated § 49-21-401(2)(a)(ii): appointed as a conservator or guardian of the eligible employee.
Utah Code Annotated § 49-21-401(2)(b): (2)(a) A person described in Subsection
Utah Code Annotated § 49-21-401(3): Upon request by the office, the participating employer of the eligible employee shall provide to the office documentation and information concerning the eligible employee.
Utah Code Annotated § 49-21-401(4): The office:
Utah Code Annotated § 49-21-401(4)(a): shall review all relevant information;
Utah Code Annotated § 49-21-401(4)(b): may request additional information; and
Utah Code Annotated § 49-21-401(4)(c): shall determine whether or not the eligible employee has a total disability.
Utah Code Annotated § 49-21-401(5): 49-21-402; (5)(b)(i)
Utah Code Annotated § 49-21-401(5)(a): 49-21-402 If the office determines that the eligible employee has a total disability due to accidental bodily injury or illness that is not the result of the performance of an employment duty, the eligible employee shall receive a monthly disability benefit equal to:
Utah Code Annotated § 49-21-401(5)(a)(i): two-thirds of the eligible employee's regular monthly salary, for each month the total disability continues beyond the elimination period, not to exceed the maximum benefit period; minus
Utah Code Annotated § 49-21-401(5)(a)(ii): 49-21-402 any required reductions or reimbursements under Section
Utah Code Annotated § 49-21-401(5)(b): (5)(b)(i) For an eligible employee under an own occupation disability, the office shall, at the end of the two-year disability period or when a claim for total disability is made by an eligible employee:
Utah Code Annotated § 49-21-401(5)(b)(i): review and determine whether the eligible employee qualifies for ongoing disability benefits;
Utah Code Annotated § 49-21-401(5)(b)(ii): (5)(b)(i) make the determination under Subsection
Utah Code Annotated § 49-21-401(5)(b)(iii): consider only objective medical impairment that the office determines as a disabling condition on the date of disability; and
Utah Code Annotated § 49-21-401(5)(b)(iv): exclude any new intervening causes or new diagnoses during the own occupation disability period.
Utah Code Annotated § 49-21-401(6): 49-21-402; (6)(b); (6)(a)(i); (6)(a)(i); (6)(a)
Utah Code Annotated § 49-21-401(6)(a): 49-21-402; (6)(b); (6)(a)(i); (6)(a)(i) An eligible employee shall receive a monthly disability benefit equal to 100% of the eligible employee's regular monthly salary for each month the total disability continues beyond the elimination period, not to exceed the maximum benefit period, but reduced by any required reductions and reimbursements under Section
Utah Code Annotated § 49-21-401(6)(a)(i): (6)(b) the eligible employee has a total disability:
Utah Code Annotated § 49-21-401(6)(a)(i)(A): during the pilot period, due to a physical objective medical impairment or a mental objective medical impairment; or
Utah Code Annotated § 49-21-401(6)(a)(i)(B): (6)(b) except as provided in Subsection
Utah Code Annotated § 49-21-401(6)(a)(ii): (6)(a)(i) the objective medical impairment described in Subsection
Utah Code Annotated § 49-21-401(6)(a)(iii): (6)(a)(i) the eligible employee received workers' compensation indemnity benefits for the objective medical impairment described in Subsection
Utah Code Annotated § 49-21-401(6)(b): If an eligible employee qualifies for a total disability during the pilot period, the office shall determine whether the employee has a total disability after the pilot period due to a physical objective medical impairment or a mental objective medical impairment.
Utah Code Annotated § 49-21-401(6)(c): (6)(a) An eligible employee who receives workers' compensation indemnity benefits for an objective medical impairment is not guaranteed to receive the 100% monthly disability benefit described in Subsection
Utah Code Annotated § 49-21-401(7): (7)(a); (b)
Utah Code Annotated § 49-21-401(7)(a): Successive periods of disability are considered as a continuous period of disability if the period of disability:
Utah Code Annotated § 49-21-401(7)(a)(i): results from the same or related causes;
Utah Code Annotated § 49-21-401(7)(a)(ii): is separated by less than six months of continuous full-time work at the individual's usual place of employment; and
Utah Code Annotated § 49-21-401(7)(a)(iii): commences while the individual is an eligible employee covered by this chapter.
Utah Code Annotated § 49-21-401(7)(b): The inability to work for a period of less than 15 consecutive calendar days is not considered as a period of disability.
Utah Code Annotated § 49-21-401(7)(c): (7)(a); (b) If Subsection
Utah Code Annotated § 49-21-401(8): The office may, at any time, have any eligible employee claiming to have a disability examined by a physician chosen by the office to determine if the eligible employee has a total disability.
Utah Code Annotated § 49-21-401(9): (9)(b)
Utah Code Annotated § 49-21-401(9)(a): (9)(b) For purposes of determining whether an eligible employee has an ongoing disability, inability is determined:
Utah Code Annotated § 49-21-401(9)(a)(i): during the pilot period, due to physical objective medical impairment or mental objective medical impairment; or
Utah Code Annotated § 49-21-401(9)(a)(ii): (9)(b) except as provided in Subsection
Utah Code Annotated § 49-21-401(9)(b): If an eligible employee has a total disability during the pilot period, the office shall determine whether the employee has an ongoing disability after the pilot period due to a physical objective medical impairment or a mental objective medical impairment.
Utah Code Annotated § 49-21-401(10): A claim brought by an eligible employee for long-term disability benefits under the Public Employee's Long-Term Disability Program is barred if it is not commenced within six months from the eligible employee's date of disability, unless the office determines that under the surrounding facts and circumstances, the eligible employee's failure to comply with the time limitations was reasonable.
Utah Code Annotated § 49-21-401(11): 49-11-613; (11)(a); (11)(a)
Utah Code Annotated § 49-21-401(11)(a): 49-11-613 If the office denies or terminates a claim for long-term disability benefits, the eligible employee shall have the right to appeal the denial or termination:
Utah Code Annotated § 49-21-401(11)(a)(i): to the executive director of the office within 60 days after the day of the denial or termination of long-term disability benefits; and
Utah Code Annotated § 49-21-401(11)(a)(ii): 49-11-613 in accordance with Section
Utah Code Annotated § 49-21-401(11)(b): (11)(a); (11)(a) An appeal of a denial or termination of long-term disability benefits described in Subsection
Utah Code Annotated § 49-21-401(12): Medical or psychiatric conditions that existed before eligibility may not be a basis for disability benefits until the eligible employee has had one year of continuous eligibility in the Public Employees Long-Term Disability Program.
Utah Code Annotated § 49-21-401(13): If there is a valid benefit protection contract, service credit shall accrue during the period of total disability, unless the disabled eligible employee is:
Utah Code Annotated § 49-21-401(13)(a): exempted from a system;
Utah Code Annotated § 49-21-401(13)(b): eligible to retire with an unreduced retirement allowance; or
Utah Code Annotated § 49-21-401(13)(c): otherwise ineligible for service credit.
Utah Code Annotated § 49-21-401(14): Regardless of any medical evidence provided by the employee to support the application for disability, an employee is not eligible for long-term disability benefits during any period in which the employee:
Utah Code Annotated § 49-21-401(14)(a): makes a claim that the employee is able to work; or
Utah Code Annotated § 49-21-401(14)(b): has a pending action in a court or before any federal, state, or local administrative body in which the employee has made a claim that the employee is able to work.
Utah Code Annotated § 49-21-401(15): 49-11-618; (14) Notwithstanding the provisions of Section
Utah Code Annotated § 49-21-401(16): On or after May 1, 2025, but on or before November 1, 2025, the office shall provide a written electronic report to the Retirement and Independent Entities Committee regarding the costs and benefits of the changes to the disability benefits during the pilot period.


Utah Code Annotated § 49-21-402 Reduction or reimbursement of benefit -- Circumstances -- Application for other benefits required.
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Utah Code Annotated § 49-21-402(1): 49-21-406(3); (4) A monthly disability benefit may be reduced, suspended, or terminated unless:
Utah Code Annotated § 49-21-402(1)(a): 49-21-406(3); (4) the eligible employee participates in ongoing care and treatment in accordance with Subsection
Utah Code Annotated § 49-21-402(1)(b): the eligible employee provides the information and documentation requested by the office.
Utah Code Annotated § 49-21-402(2): 49-21-406
Utah Code Annotated § 49-21-402(2)(a): The monthly disability benefit shall be reduced or reimbursed by any amount received by, or payable to, the eligible employee for the same injury or illness that is the basis for the monthly disability benefit from the following sources:
Utah Code Annotated § 49-21-402(2)(a)(i): workers' compensation indemnity benefits, regardless of whether the amount is received as an ongoing monthly benefit, as a lump sum, or in a settlement with a workers' compensation indemnity carrier;
Utah Code Annotated § 49-21-402(2)(a)(ii): any money received by judgment, legal action, or settlement from a third party liable to the employee for the monthly disability benefit;
Utah Code Annotated § 49-21-402(2)(a)(iii): automobile no-fault, medical payments, or similar insurance payments;
Utah Code Annotated § 49-21-402(2)(a)(iv): any money received by a judgment, settlement, or other payment as a result of a claim against an employer; or
Utah Code Annotated § 49-21-402(2)(a)(v): annual leave or similar lump-sum payments.
Utah Code Annotated § 49-21-402(2)(b): 49-21-406 The monthly disability benefit shall be reduced or reimbursed by any amount received by, or payable to, the eligible employee for the same period of time during which the eligible employee is entitled to receive a monthly disability benefit from the following sources:
Utah Code Annotated § 49-21-402(2)(b)(i): social security disability benefits, including all benefits received by the eligible employee, the eligible employee's spouse, and the eligible employee's children as determined by the Social Security Administration;
Utah Code Annotated § 49-21-402(2)(b)(ii): unemployment compensation benefits;
Utah Code Annotated § 49-21-402(2)(b)(iii): sick leave benefits; or
Utah Code Annotated § 49-21-402(2)(b)(iv): 49-21-406 compensation received for employment, including self-employment, except for eligible amounts from approved rehabilitative employment in accordance with Section
Utah Code Annotated § 49-21-402(3): The monthly disability benefit shall be reduced by any amount in excess of one-third of the eligible employee's regular monthly salary received by, or payable to, the eligible employee from the following sources for the same period of time during which the eligible employee is entitled to receive a monthly disability benefit:
Utah Code Annotated § 49-21-402(3)(a): any retirement payment earned through or provided by public or private employment; and
Utah Code Annotated § 49-21-402(3)(b): any disability benefit, other than social security or workers' compensation indemnity benefits, resulting from the disability for which benefits are being received under this chapter.
Utah Code Annotated § 49-21-402(4): (2); (3) After the date of disability, cost-of-living increases to any of the benefits listed in Subsection
Utah Code Annotated § 49-21-402(5): (2) Any amounts payable to the eligible employee from one or more of the sources under Subsection
Utah Code Annotated § 49-21-402(6): (2); (6)
Utah Code Annotated § 49-21-402(6)(a): (2) An eligible employee shall first apply for all disability benefits from governmental entities under Subsection
Utah Code Annotated § 49-21-402(6)(b): (6) If the eligible employee fails to make application under this Subsection
Utah Code Annotated § 49-21-402(7): During a period of total disability, an eligible employee has an affirmative duty to keep the program informed regarding:
Utah Code Annotated § 49-21-402(7)(a): the award or receipt of an amount from a source that could result in the monthly disability benefit being reduced or reimbursed under this section within 10 days after the day of the award or receipt of the amount; and
Utah Code Annotated § 49-21-402(7)(b): any employment, including self-employment, of the eligible employee and the compensation for that employment within 10 days after beginning the employment or a material change in the compensation from that employment.
Utah Code Annotated § 49-21-402(8): The program shall use commercially reasonable means to collect any amounts of overpayments and reimbursements.
Utah Code Annotated § 49-21-402(9): (9)(b)
Utah Code Annotated § 49-21-402(9)(a): If the program is unable to reduce or obtain reimbursement for the required amount from the monthly disability benefit for any reason, the employee will have received an overpayment of monthly disability benefits.
Utah Code Annotated § 49-21-402(9)(b): If an eligible employee receives an overpayment of monthly disability benefits, the eligible employee shall repay to the office the amount of the overpayment, plus interest as determined by the program, within 30 days from the date the overpayment is received by:
Utah Code Annotated § 49-21-402(9)(b)(i): the eligible employee; or
Utah Code Annotated § 49-21-402(9)(b)(ii): a third party related to the eligible employee.
Utah Code Annotated § 49-21-402(9)(c): (9)(b) The executive director may waive the interest on an overpayment of monthly disability benefits under Subsection


Utah Code Annotated § 49-21-403 Termination of disability benefits -- Calculation of retirement benefit.
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Utah Code Annotated § 49-21-403(1): 49-11-619; Title 49, Chapter 22, Part 4, Tier II Defined Contribution Plan; Title 49, Chapter 23, Part 4, Tier II Defined Contribution Plan; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 4, Tier II Defined Contribution Plan An eligible employee covered by this chapter and eligible for service credit under a system or plan, including an eligible employee who relinquishes rights to retirement benefits under Section
Utah Code Annotated § 49-21-403(1)(a): the date of the eligible employee's death;
Utah Code Annotated § 49-21-403(1)(b): the date the eligible employee no longer has a disability;
Utah Code Annotated § 49-21-403(1)(c): Title 49, Chapter 22, Part 4, Tier II Defined Contribution Plan; Title 49, Chapter 23, Part 4, Tier II Defined Contribution Plan; Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act; Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act; Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act; Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 4, Tier II Defined Contribution Plan the date the eligible employee has accumulated or would have accumulated, if the employee had not chosen the
Utah Code Annotated § 49-21-403(1)(c)(i): Chapter 14, Public Safety Contributory Retirement Act; Chapter 15, Public Safety Noncontributory Retirement Act 20 years of service credit if the eligible employee is covered by
Utah Code Annotated § 49-21-403(1)(c)(ii): Chapter 17, Judges' Contributory Retirement Act; Chapter 18, Judges' Noncontributory Retirement Act 25 years of service credit if the eligible employee is covered by
Utah Code Annotated § 49-21-403(1)(c)(iii): Chapter 12, Public Employees' Contributory Retirement Act; Chapter 13, Public Employees' Noncontributory Retirement Act 30 years of service credit if the eligible employee is covered by
Utah Code Annotated § 49-21-403(1)(c)(iv): Chapter 22, Part 3, Tier II Hybrid Retirement System; Chapter 22, Part 4, Tier II Defined Contribution Plan 35 years of service credit if the eligible employee is covered by the defined benefit portion under
Utah Code Annotated § 49-21-403(1)(c)(v): Chapter 23, Part 3, Tier II Hybrid Retirement System; Chapter 23, Part 4, Tier II Defined Contribution Plan 25 years of service credit if the eligible employee is covered by the defined benefit portion under
Utah Code Annotated § 49-21-403(1)(d): the date the eligible employee has received a monthly disability benefit for the following applicable time periods:
Utah Code Annotated § 49-21-403(1)(d)(i): if the eligible employee is under age 60, the monthly disability benefit is payable until age 65;
Utah Code Annotated § 49-21-403(1)(d)(ii): if the eligible employee is 60 or 61 years of age on the date of disability, the monthly disability benefit is payable for five years;
Utah Code Annotated § 49-21-403(1)(d)(iii): if the eligible employee is 62 or 63 years of age on the date of disability, the monthly disability benefit is payable for four years;
Utah Code Annotated § 49-21-403(1)(d)(iv): if the eligible employee is 64 or 65 years of age on the date of disability, the monthly disability benefit is payable for three years;
Utah Code Annotated § 49-21-403(1)(d)(v): if the eligible employee is 66, 67, or 68 years of age on the date of disability, the monthly disability benefit is payable for two years; and
Utah Code Annotated § 49-21-403(1)(d)(vi): if the eligible employee is 69 years of age or older on the date of disability, the monthly disability benefit is payable for one year; or
Utah Code Annotated § 49-21-403(1)(e): the eligible employee's retirement date, set when the eligible employee retires from a system or from the Utah Governors' and Legislators' Retirement Plan.
Utah Code Annotated § 49-21-403(2): 
Utah Code Annotated § 49-21-403(2)(a): Upon termination of a monthly disability benefit, an eligible employee eligible for service credit under a system may retire under the requirements of the system which covered the eligible employee on the date of disability.
Utah Code Annotated § 49-21-403(2)(b): The final average salary used in the calculation of the allowance shall be based on the annual rate of pay on the date of disability, improved by the annual cost-of-living increase factor applied to retirees of the system which covered the eligible employee on the date of disability.
Utah Code Annotated § 49-21-403(3): 49-11-619 An eligible employee who is eligible for service credit in a system, but has relinquished rights to an allowance under Section
Utah Code Annotated § 49-21-403(4): 49-11-405 An eligible employee receiving a monthly disability benefit who has service credit from two or more systems may not combine service credits under Section
Utah Code Annotated § 49-21-403(5): Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan; Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan An eligible employee covered by this chapter who is a participant in the Tier II Defined Contribution Plan, created in
Utah Code Annotated § 49-21-403(5)(a): the date of the eligible employee's death;
Utah Code Annotated § 49-21-403(5)(b): the date the eligible employee no longer has a disability;
Utah Code Annotated § 49-21-403(5)(c): Chapter 22, Part 4, Tier II Defined Contribution Plan; Chapter 23, Part 4, Tier II Defined Contribution Plan
Utah Code Annotated § 49-21-403(5)(c)(i): Chapter 22, Part 4, Tier II Defined Contribution Plan 35 years from the date the eligible employee began participation in the Tier II Defined Contribution Plan, created in
Utah Code Annotated § 49-21-403(5)(c)(ii): Chapter 23, Part 4, Tier II Defined Contribution Plan 25 years from the date the eligible employee began participation in the Tier II Defined Contribution Plan created in
Utah Code Annotated § 49-21-403(5)(d): the date the eligible employee has received a monthly disability benefit for the following applicable time periods:
Utah Code Annotated § 49-21-403(5)(d)(i): if the eligible employee is under age 60, the monthly disability benefit is payable until age 65;
Utah Code Annotated § 49-21-403(5)(d)(ii): if the eligible employee is 60 or 61 years of age on the date of disability, the monthly disability benefit is payable for five years;
Utah Code Annotated § 49-21-403(5)(d)(iii): if the eligible employee is 62 or 63 years of age on the date of disability, the monthly disability benefit is payable for four years;
Utah Code Annotated § 49-21-403(5)(d)(iv): if the eligible employee is 64 or 65 years of age on the date of disability, the monthly disability benefit is payable for three years;
Utah Code Annotated § 49-21-403(5)(d)(v): if the eligible employee is 66, 67, or 68 years of age on the date of disability, the monthly disability benefit is payable for two years; and
Utah Code Annotated § 49-21-403(5)(d)(vi): if the eligible employee is 69 years of age or older on the date of disability, the monthly disability benefit is payable for one year.


Utah Code Annotated § 49-21-404 Annual adjustment to disability benefit.
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Utah Code Annotated § 49-21-404(1): 
Utah Code Annotated § 49-21-404(1)(a): An eligible employee receiving a monthly disability benefit shall receive an annual adjustment on the date following the end of the elimination period to reflect annual changes in the United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-21-404(1)(b): This adjustment may not exceed adjustments made to retirees under the system which covered the eligible employee on the date of disability.
Utah Code Annotated § 49-21-404(2): If an employee is not participating in a system, the annual adjustment may not exceed the adjustment paid in the system which would cover the employee if the employee were participating in a system.


Utah Code Annotated § 49-21-405 Disability benefit -- Exclusions.
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A monthly disability benefit is not payable for the following:Utah Code Annotated § 49-21-405(1): self-inflicted injury;
Utah Code Annotated § 49-21-405(2): alcoholism;
Utah Code Annotated § 49-21-405(3): substance abuse;
Utah Code Annotated § 49-21-405(4): disability arising from or caused by acts of aggression committed by the eligible employee; or
Utah Code Annotated § 49-21-405(5): the eligible employee committing or attempting to commit a felony or other illegal act.


Utah Code Annotated § 49-21-406 Rehabilitative employment -- Interview by disability specialist -- Maintaining eligibility -- Additional treatment and care.
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Utah Code Annotated § 49-21-406(1): 
Utah Code Annotated § 49-21-406(1)(a): If an eligible employee, during a period of total disability for which the monthly disability benefit is payable, engages in approved rehabilitative employment, the monthly disability benefit otherwise payable shall be reduced:
Utah Code Annotated § 49-21-406(1)(a)(i): by an amount equal to 50% of the income to which the eligible employee is entitled for the employment during the month; and
Utah Code Annotated § 49-21-406(1)(a)(ii): so that the combined amount received from the rehabilitative employment and the monthly disability payment does not exceed 100% of the eligible employee's monthly salary prior to the employee's disability.
Utah Code Annotated § 49-21-406(1)(b): This rehabilitative benefit is payable for up to two years or to the end of the maximum benefit period, whichever occurs first.
Utah Code Annotated § 49-21-406(2): 
Utah Code Annotated § 49-21-406(2)(a): The office shall review an eligible employee's total disability at least one time each year.
Utah Code Annotated § 49-21-406(2)(b): The office shall interview each eligible employee receiving a monthly disability benefit.
Utah Code Annotated § 49-21-406(2)(c): The office may refer the eligible employee to a rehabilitative or vocational specialist for a review of the eligible employee's condition and a written rehabilitation plan and return to work assistance.
Utah Code Annotated § 49-21-406(3): If an eligible employee receiving a monthly disability benefit fails to participate in an office-approved rehabilitation program within the limitations set forth by a physician or physician assistant, the monthly disability benefit may be reduced, suspended, or terminated.
Utah Code Annotated § 49-21-406(4): The office may, as a condition of paying a monthly disability benefit, require that the eligible employee receive medical care and treatment if that treatment is reasonable or usual according to current medical practices.


Utah Code Annotated § 49-21-408 Limitation of service credit accrual -- Disability benefits from a long-term disability program other than under this chapter.
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Beginning on July 1, 2014, an eligible employee who receives a monthly disability benefit from a long-term disability program other than under this chapter and who is eligible for service credit under a system or plan shall accrue service credit in that system or plan until the earlier of:Utah Code Annotated § 49-21-408(1): the date of the eligible employee's death;
Utah Code Annotated § 49-21-408(2): the date the eligible employee retires from the system or plan; or
Utah Code Annotated § 49-21-408(3): Title 49, Chapter 22, Part 4, Tier II Defined Contribution Plan; Title 49, Chapter 23, Part 4, Tier II Defined Contribution Plan the date the eligible employee has accumulated or would have accumulated service credit in a defined benefit system or plan under this title, sufficient to be eligible to retire with an unreduced allowance, if the employee had not:
Utah Code Annotated § 49-21-408(3)(a): Title 49, Chapter 22, Part 4, Tier II Defined Contribution Plan; Title 49, Chapter 23, Part 4, Tier II Defined Contribution Plan chosen a defined contribution plan under
Utah Code Annotated § 49-21-408(3)(b): been a volunteer firefighter; or
Utah Code Annotated § 49-21-408(3)(c): been exempted from a retirement system or plan under this title.


Utah Code Annotated § 49-21-409 Violations -- Penalties. 
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In addition to other remedies provided in this title, if an eligible employee knowingly makes a material misrepresentation to the program or knowingly fails to disclose the award or receipt of amounts to the program as required under SectionUtah Code Annotated § 49-21-409(1): suspend the monthly disability benefits to the eligible employee;
Utah Code Annotated § 49-21-409(2): terminate all monthly disability benefits to the eligible employee;
Utah Code Annotated § 49-21-409(3): terminate or cancel any other benefits provided under this title during a period of total disability; or
Utah Code Annotated § 49-21-409(4): require the eligible employee to repay the amount of any overpayment resulting from the violation to the program.


Utah Code Annotated - Title 49 - Chapter 22 - New Public Employees' Tier II Contributory Retirement Act
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Utah Code Annotated § 49-22-101 Title.
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This chapter is known as the "New Public Employees' Tier II Contributory Retirement Act."

Utah Code Annotated § 49-22-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-22-102(1): 49-12-102 "Benefits normally provided" means the same as that term is defined in Section
Utah Code Annotated § 49-22-102(2): 53F-2-513; (2)
Utah Code Annotated § 49-22-102(2)(a): "Compensation" means the total amount of payments made by a participating employer to a member of this system for services rendered to the participating employer, including:
Utah Code Annotated § 49-22-102(2)(a)(i): bonuses;
Utah Code Annotated § 49-22-102(2)(a)(ii): cost-of-living adjustments;
Utah Code Annotated § 49-22-102(2)(a)(iii): other payments currently includable in gross income and that are subject to social security deductions, including any payments in excess of the maximum amount subject to deduction under social security law;
Utah Code Annotated § 49-22-102(2)(a)(iv): amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and
Utah Code Annotated § 49-22-102(2)(a)(v): member contributions.
Utah Code Annotated § 49-22-102(2)(b): "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17).
Utah Code Annotated § 49-22-102(2)(c): 53F-2-513 "Compensation" does not include:
Utah Code Annotated § 49-22-102(2)(c)(i): the monetary value of remuneration paid in kind, including a residence or use of equipment;
Utah Code Annotated § 49-22-102(2)(c)(ii): the cost of any employment benefits paid for by the participating employer;
Utah Code Annotated § 49-22-102(2)(c)(iii): compensation paid to a temporary employee or an employee otherwise ineligible for service credit;
Utah Code Annotated § 49-22-102(2)(c)(iv): any payments upon termination, including accumulated vacation, sick leave payments, severance payments, compensatory time payments, or any other special payments;
Utah Code Annotated § 49-22-102(2)(c)(v): any allowances or payments to a member for costs or expenses paid by the participating employer, including automobile costs, uniform costs, travel costs, tuition costs, housing costs, insurance costs, equipment costs, and dependent care costs; or
Utah Code Annotated § 49-22-102(2)(c)(vi): 53F-2-513 a teacher salary bonus described in Section
Utah Code Annotated § 49-22-102(2)(d): (2) The executive director may determine if a payment not listed under this Subsection
Utah Code Annotated § 49-22-102(3): "Corresponding Tier I system" means the system or plan that would have covered the member if the member had initially entered employment before July 1, 2011.
Utah Code Annotated § 49-22-102(4): (4)(b); (c); (d); (e); (f); (4)(c); (4)(b); (8)
Utah Code Annotated § 49-22-102(4)(a): (4)(b); (c); (d); (e); (f) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-22-102(4)(b): (4)(c) Except as provided in Subsection
Utah Code Annotated § 49-22-102(4)(c): (4)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-22-102(4)(c)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-22-102(4)(c)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-22-102(4)(d): If the member retires more than six months from the date of termination of employment, the member is considered to have been in service at the member's last rate of pay from the date of the termination of employment to the effective date of retirement for purposes of computing the member's final average salary only.
Utah Code Annotated § 49-22-102(4)(e): If the member has less than five years of service credit in this system, final average salary means the average annual compensation paid to the member during the full period of service credit.
Utah Code Annotated § 49-22-102(4)(f): (8) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-22-102(5): 49-12-201; 49-12-202; 49-13-201; 49-13-202; 49-19-201; 49-22-201; 49-22-202 "Participating employer" means an employer that meets the participation requirements of:
Utah Code Annotated § 49-22-102(5)(a): 49-12-201; 49-12-202 Sections
Utah Code Annotated § 49-22-102(5)(b): 49-13-201; 49-13-202 Sections
Utah Code Annotated § 49-22-102(5)(c): 49-19-201 Section
Utah Code Annotated § 49-22-102(5)(d): 49-22-201; 49-22-202 Section
Utah Code Annotated § 49-22-102(6): (6)(b)(iv); (6); 49-23-102; 49-23-102; 63G-6a-805
Utah Code Annotated § 49-22-102(6)(a): "Regular full-time employee" means an employee:
Utah Code Annotated § 49-22-102(6)(a)(i): whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year;
Utah Code Annotated § 49-22-102(6)(a)(ii): whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and
Utah Code Annotated § 49-22-102(6)(a)(iii): who receives benefits normally provided by the participating employer.
Utah Code Annotated § 49-22-102(6)(b): (6)(b)(iv); (6) "Regular full-time employee" includes:
Utah Code Annotated § 49-22-102(6)(b)(i): a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half time or more;
Utah Code Annotated § 49-22-102(6)(b)(ii): a classified school employee:
Utah Code Annotated § 49-22-102(6)(b)(ii)(A): who is hired before July 1, 2013; and
Utah Code Annotated § 49-22-102(6)(b)(ii)(B): whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided;
Utah Code Annotated § 49-22-102(6)(b)(iii): an appointive officer whose appointed position is full time as certified by the participating employer;
Utah Code Annotated § 49-22-102(6)(b)(iv): the governor, the lieutenant governor, the state auditor, the state treasurer, the attorney general, and a state legislator;
Utah Code Annotated § 49-22-102(6)(b)(v): (6)(b)(iv) an elected official not included under Subsection
Utah Code Annotated § 49-22-102(6)(b)(vi): a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and
Utah Code Annotated § 49-22-102(6)(b)(vii): (6) an individual who otherwise meets the definition of this Subsection
Utah Code Annotated § 49-22-102(6)(c): 49-23-102; 49-23-102; 63G-6a-805 "Regular full-time employee" does not include:
Utah Code Annotated § 49-22-102(6)(c)(i): 49-23-102 a firefighter service employee as defined in Section
Utah Code Annotated § 49-22-102(6)(c)(ii): 49-23-102 a public safety service employee as defined in Section
Utah Code Annotated § 49-22-102(6)(c)(iii): a classified school employee:
Utah Code Annotated § 49-22-102(6)(c)(iii)(A): who is hired on or after July 1, 2013; and
Utah Code Annotated § 49-22-102(6)(c)(iii)(B): who does not receive benefits normally provided by the participating employer even if the employment normally requires an average of 20 hours per week or more for a participating employer;
Utah Code Annotated § 49-22-102(6)(c)(iv): 63G-6a-805 a classified school employee:
Utah Code Annotated § 49-22-102(6)(c)(iv)(A): who is hired before July 1, 2013;
Utah Code Annotated § 49-22-102(6)(c)(iv)(B): who did not qualify as a regular full-time employee before July 1, 2013;
Utah Code Annotated § 49-22-102(6)(c)(iv)(C): who does not receive benefits normally provided by the participating employer; and
Utah Code Annotated § 49-22-102(6)(c)(iv)(D): whose employment hours are increased on or after July 1, 2013, to require an average of 20 hours per week or more for a participating employer; or
Utah Code Annotated § 49-22-102(6)(c)(iv)(E): 63G-6a-805 who is a person working on a contract:
Utah Code Annotated § 49-22-102(6)(c)(iv)(E)(I): for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and
Utah Code Annotated § 49-22-102(6)(c)(iv)(E)(II): 63G-6a-805 that has been set aside from procurement requirements by the state pursuant to Section
Utah Code Annotated § 49-22-102(7): "System" means the New Public Employees' Tier II Contributory Retirement System created under this chapter.
Utah Code Annotated § 49-22-102(8): "Years of service credit" means:
Utah Code Annotated § 49-22-102(8)(a): a period consisting of 12 full months as determined by the board;
Utah Code Annotated § 49-22-102(8)(b): a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter; or
Utah Code Annotated § 49-22-102(8)(c): the regular school year consisting of not less than eight months of full-time service for a regular full-time employee of an educational institution.


Utah Code Annotated § 49-22-103 Creation of system.
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Utah Code Annotated § 49-22-103(1): There is created for members employed by a participating employer the "New Public Employees' Tier II Contributory Retirement System."
Utah Code Annotated § 49-22-103(2): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan The New Public Employees' Tier II Contributory Retirement System includes:
Utah Code Annotated § 49-22-103(2)(a): Part 3, Tier II Hybrid Retirement System the Tier II hybrid retirement system created in
Utah Code Annotated § 49-22-103(2)(b): Part 4, Tier II Defined Contribution Plan the Tier II defined contribution plan created in
Utah Code Annotated § 49-22-103(3): The system may also be known and function as the Public Employees' Tier 2 Contributory Retirement System, the Tier 2 Hybrid Retirement System, and the Tier 2 Defined Contribution Plan.


Utah Code Annotated § 49-22-104 Creation of trust fund.
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Utah Code Annotated § 49-22-104(1): There is created the "New Public Employees' Tier II Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering the defined benefit portion of this system.
Utah Code Annotated § 49-22-104(2): The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-22-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-22-201 System membership -- Eligibility.
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Utah Code Annotated § 49-22-201(1): Beginning July 1, 2011, a participating employer shall participate in this system.
Utah Code Annotated § 49-22-201(2): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; (2)(b)(i); (2); (2)(b)(i); Part 3, Tier II Hybrid Retirement System
Utah Code Annotated § 49-22-201(2)(a): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan A person initially entering regular full-time employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, is eligible:
Utah Code Annotated § 49-22-201(2)(a)(i): Part 3, Tier II Hybrid Retirement System as a member for service credit and defined contributions under the Tier II hybrid retirement system established by
Utah Code Annotated § 49-22-201(2)(a)(ii): Part 4, Tier II Defined Contribution Plan as a participant for defined contributions under the Tier II defined contribution plan established by
Utah Code Annotated § 49-22-201(2)(b): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; (2)(b)(i) A person initially entering regular full-time employment with a participating employer on or after July 1, 2011, shall:
Utah Code Annotated § 49-22-201(2)(b)(i): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan make an election to participate in the system created under this chapter:
Utah Code Annotated § 49-22-201(2)(b)(i)(A): Part 3, Tier II Hybrid Retirement System as a member for service credit and defined contributions under the Tier II hybrid retirement system established by
Utah Code Annotated § 49-22-201(2)(b)(i)(B): Part 4, Tier II Defined Contribution Plan as a participant for defined contributions under the Tier II defined contribution plan established by
Utah Code Annotated § 49-22-201(2)(b)(ii): (2)(b)(i) electronically submit to the office notification of the member's election under Subsection
Utah Code Annotated § 49-22-201(2)(c): (2) An election made by a person initially entering regular full-time employment with a participating employer under this Subsection
Utah Code Annotated § 49-22-201(2)(d): (2)(b)(i); Part 3, Tier II Hybrid Retirement System If no election is made under Subsection
Utah Code Annotated § 49-22-201(3): (4); Part 4, Tier II Defined Contribution Plan; Part 3, Tier II Hybrid Retirement System Notwithstanding the provisions of this section and except as provided in Subsection
Utah Code Annotated § 49-22-201(3)(a): Part 4, Tier II Defined Contribution Plan is only eligible to participate in the Tier II defined contribution plan established under
Utah Code Annotated § 49-22-201(3)(b): Part 3, Tier II Hybrid Retirement System is not eligible to participate in the Tier II hybrid retirement system established under
Utah Code Annotated § 49-22-201(3)(c): is vested immediately in the elected official's benefit and the benefit is nonforfeitable, including the total amount contributed by the participating employer and the total amount contributed by the member in the Tier II defined contribution plan.
Utah Code Annotated § 49-22-201(4): A legislator or full-time elected official initially entering office on or after July 1, 2011, who has previously accrued service credit:
Utah Code Annotated § 49-22-201(4)(a): in a Tier I retirement system or plan administered by the board shall continue in the Tier I system or plan for which the legislator or full-time elected official is eligible; or
Utah Code Annotated § 49-22-201(4)(b): in a Tier II hybrid retirement system shall continue in the Tier II system for which the full-time elected official is eligible.


Utah Code Annotated § 49-22-202 Participation of employers -- Limitations -- Exclusions -- Admission requirements.
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Utah Code Annotated § 49-22-202(1): (2) Unless excluded under Subsection
Utah Code Annotated § 49-22-202(2): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407 The following employers may be excluded from participation in this system:
Utah Code Annotated § 49-22-202(2)(a): an employer not initially admitted or included as a participating employer in this system before January 1, 1982, if:
Utah Code Annotated § 49-22-202(2)(a)(i): the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for its employees, except for Social Security; or
Utah Code Annotated § 49-22-202(2)(a)(ii): the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date;
Utah Code Annotated § 49-22-202(2)(b): Title 53G, Chapter 5, Part 3, Charter School Authorization; 53G-5-407 an employer that is a charter school authorized under
Utah Code Annotated § 49-22-202(2)(c): an employer that is a risk management association initially created by interlocal agreement before 1986 for the purpose of implementing a self-insurance joint protection program for the benefit of member municipalities of the association.
Utah Code Annotated § 49-22-202(3): (2)(a)(i); (4) If an employer that may be excluded under Subsection
Utah Code Annotated § 49-22-202(4): 
Utah Code Annotated § 49-22-202(4)(a): An employer may, by resolution of its governing body, apply for admission to this system.
Utah Code Annotated § 49-22-202(4)(b): Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.
Utah Code Annotated § 49-22-202(5): 49-11-403 If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer's admission to this system, the participating employer:
Utah Code Annotated § 49-22-202(5)(a): shall purchase credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and
Utah Code Annotated § 49-22-202(5)(b): 49-11-403 shall comply with the provisions of Section


Utah Code Annotated § 49-22-203 Exclusions from membership in system.
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Utah Code Annotated § 49-22-203(1): (2); (3); Title 35A, Chapter 4, Employment Security Act; 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b); 49-22-205; (1)(g)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b); 49-11-625; 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) The following employees are not eligible for service credit in this system:
Utah Code Annotated § 49-22-203(1)(a): (2) subject to the requirements of Subsection
Utah Code Annotated § 49-22-203(1)(b): (3) except as provided under Subsection
Utah Code Annotated § 49-22-203(1)(c): an employee serving as an exchange employee from outside the state for an employer who has not elected to make all of the employer's exchange employees eligible for service credit in this system;
Utah Code Annotated § 49-22-203(1)(d): Title 35A, Chapter 4, Employment Security Act an employee of the Department of Workforce Services who is covered under another retirement system allowed under
Utah Code Annotated § 49-22-203(1)(e): 49-11-623; 49-11-623(3)(a); 49-11-623(3)(b) an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-22-203(1)(e)(i): 49-11-623(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(1)(e)(ii): 49-11-623(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(1)(f): 49-22-205 a person who files a written request for exemption with the office under Section
Utah Code Annotated § 49-22-203(1)(g): (1)(g)(i); (ii); 49-11-624; 49-11-624(3)(a); 49-11-624(3)(b) an employee described in Subsection
Utah Code Annotated § 49-22-203(1)(g)(i): 49-11-624(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(1)(g)(ii): 49-11-624(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(1)(h): 49-11-625 an employee who is employed with a withdrawing entity that has elected under Section
Utah Code Annotated § 49-22-203(1)(i): 49-11-626; 49-11-626(3)(a); 49-11-626(3)(b) an employee who is employed with a withdrawing entity that elects under Section
Utah Code Annotated § 49-22-203(1)(i)(i): 49-11-626(3)(a) new employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(1)(i)(ii): 49-11-626(3)(b) all employees from participation in this system under Subsection
Utah Code Annotated § 49-22-203(2): If an employee whose status is temporary in nature due to the nature of type of work to be performed:
Utah Code Annotated § 49-22-203(2)(a): is employed for a term that exceeds six months and the employee otherwise qualifies for service credit in this system, the participating employer shall report and certify to the office that the employee is a regular full-time employee effective the beginning of the seventh month of employment; or
Utah Code Annotated § 49-22-203(2)(b): was previously terminated prior to being eligible for service credit in this system and is reemployed within three months of termination by the same participating employer, the participating employer shall report and certify that the member is a regular full-time employee when the total of the periods of employment equals six months and the employee otherwise qualifies for service credits in this system.
Utah Code Annotated § 49-22-203(3): (1)(b) Upon cessation of the participating employer contributions, an employee under Subsection
Utah Code Annotated § 49-22-203(4): An employee's exclusion, exemption, participation, or election described in this section:
Utah Code Annotated § 49-22-203(4)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-22-203(4)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-22-204 Higher education employees' eligibility requirements -- Election between different retirement plans -- Classification requirements -- Transfer between systems.
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Utah Code Annotated § 49-22-204(1): 
Utah Code Annotated § 49-22-204(1)(a): A regular full-time employee of an institution of higher education who is eligible to participate in either this system or in a retirement annuity contract with a public or private system, organization, or company, designated as described in Subsection (1)(c), shall, not later than January 1, 1979, elect to participate exclusively in this system or in an annuity contract allowed under this Subsection (1).
Utah Code Annotated § 49-22-204(1)(b): The election is final, and no right exists to make any further election.
Utah Code Annotated § 49-22-204(1)(c): The Utah Board of Higher Education shall designate the public or private retirement systems, organizations, or companies that a regular full-time employee of an institution of higher education is eligible to participate in under Subsection (1)(a).
Utah Code Annotated § 49-22-204(2): 
Utah Code Annotated § 49-22-204(2)(a): A regular full-time employee hired by an institution of higher education after January 1, 1979, may participate only in the retirement plan designated for the person's employment classification.
Utah Code Annotated § 49-22-204(2)(b): Each institution of higher education shall prepare or amend existing employment classifications, under the direction of the Utah Board of Higher Education, so that each classification is assigned with either:
Utah Code Annotated § 49-22-204(2)(b)(i): this system; or
Utah Code Annotated § 49-22-204(2)(b)(ii): a public or private system, organization, or company designated bythe Utah Board of Higher Education.
Utah Code Annotated § 49-22-204(2)(c): Notwithstanding a person's employment classification assignment under Subsection (2)(b), a regular full-time employee who begins employment with an institution of higher education has a one-time irrevocable election to continue participation in this system if the employee:
Utah Code Annotated § 49-22-204(2)(c)(i): has service credit in this system before the date of employment with the institution of higher education; and
Utah Code Annotated § 49-22-204(2)(c)(ii): makes the election before participating in the system described in Subsection (2)(b)(ii).
Utah Code Annotated § 49-22-204(3): A regular full-time employee hired by an institution of higher education on or after July 1, 2011, whose employment classification requires participation in this system may elect to continue participation in this system upon change to an employment classification that requires participation in a public or private system, organization, or company designated by:
Utah Code Annotated § 49-22-204(3)(a): except as provided in Subsection (3)(b), the Utah Board of Higher Education; or
Utah Code Annotated § 49-22-204(3)(b): the technical college board of trustees of each technical college for regular full-time employees of each technical college.
Utah Code Annotated § 49-22-204(4): A regular full-time employee hired by an institution of higher education on or after July 1, 2011, whose employment classification requires participation in this system shall participate in this system.
Utah Code Annotated § 49-22-204(5): An employee's participation or election described in this section:
Utah Code Annotated § 49-22-204(5)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-22-204(5)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-22-205 Exemptions from participation in system.
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Utah Code Annotated § 49-22-205(1): 49-11-406; Title 11, Chapter 13, Interlocal Cooperation Act Upon filing a written request for exemption with the office, the following employees are exempt from participation in the system as provided in this section:
Utah Code Annotated § 49-22-205(1)(a): an executive department head of the state;
Utah Code Annotated § 49-22-205(1)(b): a member of the State Tax Commission;
Utah Code Annotated § 49-22-205(1)(c): a member of the Public Service Commission;
Utah Code Annotated § 49-22-205(1)(d): a member of a full-time or part-time board or commission;
Utah Code Annotated § 49-22-205(1)(e): an employee of the Governor's Office of Planning and Budget;
Utah Code Annotated § 49-22-205(1)(f): an employee of the Governor's Office of Economic Opportunity;
Utah Code Annotated § 49-22-205(1)(g): an employee of the Commission on Criminal and Juvenile Justice;
Utah Code Annotated § 49-22-205(1)(h): an employee of the Governor's Office;
Utah Code Annotated § 49-22-205(1)(i): an employee of the State Auditor's Office;
Utah Code Annotated § 49-22-205(1)(j): an employee of the State Treasurer's Office;
Utah Code Annotated § 49-22-205(1)(k): 49-11-406 any other member who is permitted to make an election under Section
Utah Code Annotated § 49-22-205(1)(l): a person appointed as a city manager or appointed as a city administrator or another at-will employee of a municipality, county, or other political subdivision;
Utah Code Annotated § 49-22-205(1)(m): Title 11, Chapter 13, Interlocal Cooperation Act an employee of an interlocal cooperative agency created under
Utah Code Annotated § 49-22-205(1)(n): an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system.
Utah Code Annotated § 49-22-205(2): (1); (1)
Utah Code Annotated § 49-22-205(2)(a): (1) A participating employer shall prepare and maintain a list designating those positions eligible for exemption under Subsection
Utah Code Annotated § 49-22-205(2)(b): (1) An employee may not be exempted unless the employee is employed in a position designated by the participating employer under Subsection
Utah Code Annotated § 49-22-205(3): 49-12-203; 49-13-203
Utah Code Annotated § 49-22-205(3)(a): 49-12-203; 49-13-203 In accordance with this section, Section
Utah Code Annotated § 49-22-205(3)(b): A municipality, county, or political subdivision may exempt at least one regular full-time employee.
Utah Code Annotated § 49-22-205(4): Each participating employer shall:
Utah Code Annotated § 49-22-205(4)(a): maintain a list of employee exemptions; and
Utah Code Annotated § 49-22-205(4)(b): update an employee exemption in the event of any change.
Utah Code Annotated § 49-22-205(5): (1); 49-22-401; 49-22-401(3)(a); 49-22-401; 49-22-401; 49-22-401(3)(a); 49-22-401 Beginning on the effective date of the exemption for an employee who elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-22-205(5)(a): 49-22-401; 49-22-401(3)(a); 49-22-401 for a member of the Tier II defined contribution plan:
Utah Code Annotated § 49-22-205(5)(a)(i): 49-22-401; 49-22-401(3)(a) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section
Utah Code Annotated § 49-22-205(5)(a)(ii): 49-22-401 the member may make voluntary deferrals as provided in Section
Utah Code Annotated § 49-22-205(5)(a)(iii): the member is not eligible for additional service credit in the plan for the period of exempt employment; and
Utah Code Annotated § 49-22-205(5)(b): 49-22-401; 49-22-401(3)(a); 49-22-401 for a member of the Tier II hybrid retirement system:
Utah Code Annotated § 49-22-205(5)(b)(i): 49-22-401; 49-22-401(3)(a) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section
Utah Code Annotated § 49-22-205(5)(b)(ii): 49-22-401 the member may make voluntary deferrals as provided in Section
Utah Code Annotated § 49-22-205(5)(b)(iii): the member is not eligible for additional service credit in the system for the period of exempt employment.
Utah Code Annotated § 49-22-205(6): (1); (5)(b); Part 3, Tier II Hybrid Retirement System If an employee who is a member of the Tier II hybrid retirement system subsequently revokes the election of exemption made under Subsection
Utah Code Annotated § 49-22-205(7): 49-22-303(3)(a); 49-22-401(4)(a); 49-22-201(2)(c); (1); 49-22-201(2)(c); (1); 49-22-201(2)(c)
Utah Code Annotated § 49-22-205(7)(a): 49-22-303(3)(a); 49-22-401(4)(a); 49-22-201(2)(c); (1); 49-22-201(2)(c) All employer contributions made on behalf of an employee shall be invested in accordance with Subsection
Utah Code Annotated § 49-22-205(7)(a)(i): (1) elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-22-205(7)(a)(ii): 49-22-201(2)(c) continues employment with the participating employer through the one-year election period under Subsection
Utah Code Annotated § 49-22-205(7)(b): (1); 49-22-201(2)(c) An employee is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses if the employee:
Utah Code Annotated § 49-22-205(7)(b)(i): (1) elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-22-205(7)(b)(ii): 49-22-201(2)(c) terminates employment prior to the one-year election period under Subsection
Utah Code Annotated § 49-22-205(8): (8); (1)
Utah Code Annotated § 49-22-205(8)(a): The office shall make rules to implement this section.
Utah Code Annotated § 49-22-205(8)(b): (8); (1) The rules made under this Subsection
Utah Code Annotated § 49-22-205(9): An employee's exemption, participation, or election described in this section:
Utah Code Annotated § 49-22-205(9)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-22-205(9)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-22-301 Contributions.
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Utah Code Annotated § 49-22-301(1): Participating employers and members shall pay the certified contribution rates to the office to maintain the defined benefit portion of this system on a financially and actuarially sound basis.
Utah Code Annotated § 49-22-301(2): (2)(a); (2)(a)
Utah Code Annotated § 49-22-301(2)(a): A participating employer shall pay up to 10% of compensation toward the certified contribution rate to the office for the defined benefit portion of this system.
Utah Code Annotated § 49-22-301(2)(b): (2)(a) A member shall only pay to the office the amount, if any, of the certified contribution rate for the defined benefit portion of this system that exceeds the percent of compensation paid by the participating employer under Subsection
Utah Code Annotated § 49-22-301(2)(c): (2)(a) In addition to the percent specified under Subsection
Utah Code Annotated § 49-22-301(3): (2)(b) A participating employer may not elect to pay all or part of the required member contributions under Subsection
Utah Code Annotated § 49-22-301(4): 
Utah Code Annotated § 49-22-301(4)(a): A member contribution is credited by the office to the account of the individual member.
Utah Code Annotated § 49-22-301(4)(b): This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-22-301(4)(c): A member contribution is vested and nonforfeitable.
Utah Code Annotated § 49-22-301(5): 
Utah Code Annotated § 49-22-301(5)(a): Each member is considered to consent to payroll deductions of member contributions.
Utah Code Annotated § 49-22-301(5)(b): The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Utah Code Annotated § 49-22-301(6): 49-22-310 Benefits provided under the defined benefit portion of the Tier II Hybrid Retirement System created under this part:
Utah Code Annotated § 49-22-301(6)(a): may not be increased unless the actuarial funded ratios of all systems under this title reach 100%; and
Utah Code Annotated § 49-22-301(6)(b): 49-22-310 may be decreased only in accordance with the provisions of Section


Utah Code Annotated § 49-22-302 Purchase of service credit.
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A member who works 20 or more hours per week for a participating employer participating in this system, but who does not meet other eligibility requirements for service credit, may purchase the service credit in accordance with Section

Utah Code Annotated § 49-22-303 Defined contribution benefit established -- Contribution by employer and employee -- Vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
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Utah Code Annotated § 49-22-303(1): 49-22-301(2)(a); (1)
Utah Code Annotated § 49-22-303(1)(a): 49-22-301(2)(a) A participating employer shall make a nonelective contribution on behalf of each regular full-time employee who is a member of this system in an amount equal to 10% minus the contribution rate paid by the employer under Subsection
Utah Code Annotated § 49-22-303(1)(a)(i): is sponsored by the board; and
Utah Code Annotated § 49-22-303(1)(a)(ii): has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986.
Utah Code Annotated § 49-22-303(1)(b): (1) The member may make voluntary deferrals to:
Utah Code Annotated § 49-22-303(1)(b)(i): (1) the qualified 401(k) plan which receives the employer contribution described in this Subsection
Utah Code Annotated § 49-22-303(1)(b)(ii): at the member's option, another defined contribution plan established by the participating employer.
Utah Code Annotated § 49-22-303(2): (1)(a); (1)(b); (2)(a)
Utah Code Annotated § 49-22-303(2)(a): (1)(a) The total amount contributed by the participating employer under Subsection
Utah Code Annotated § 49-22-303(2)(b): (1)(b) The total amount contributed by the member under Subsection
Utah Code Annotated § 49-22-303(2)(c): (2)(a)
Utah Code Annotated § 49-22-303(2)(c)(i): (2)(a) Years of service credit under Subsection
Utah Code Annotated § 49-22-303(2)(c)(ii): At the time of vesting, if a member's years of service credit is within one-tenth of one year of the total years required for vesting, the member shall be considered to have the total years of service credit required for vesting.
Utah Code Annotated § 49-22-303(3): (1)(a); (2)(a); (1)(a); (2)(a); (1)(b)
Utah Code Annotated § 49-22-303(3)(a): (1)(a); (2)(a) Contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-303(3)(b): (1)(a); (2)(a) A member may direct the investment of contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-303(3)(c): (1)(b) A member may direct the investment of contributions made by the member under Subsection
Utah Code Annotated § 49-22-303(4): (1)(a) No loans shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-303(5): (1)(a) No hardship distributions shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-303(6): (6)(b); 49-22-205; (2)(a); (1)(a); (2)(a); (2)(a)
Utah Code Annotated § 49-22-303(6)(a): (6)(b); 49-22-205; (2)(a); (1)(a) Except as provided in Subsection
Utah Code Annotated § 49-22-303(6)(b): (2)(a); (2)(a) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection
Utah Code Annotated § 49-22-303(6)(b)(i): all contributions made by the previous participating employer on behalf of the member, including associated investment gains and losses, shall be reinstated upon employment as a regular full-time employee; and
Utah Code Annotated § 49-22-303(6)(b)(ii): (2)(a) the length of time that the member worked with the previous employer shall be included in determining whether the member has completed the vesting period under Subsection
Utah Code Annotated § 49-22-303(6)(c): The office shall establish a forfeiture account and shall specify the uses of the forfeiture account, which may include an offset against administrative costs or employer contributions made under this section.
Utah Code Annotated § 49-22-303(7): (1); (2) The office may request from any other qualified 401(k) plan under Subsection
Utah Code Annotated § 49-22-303(8): The office may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.


Utah Code Annotated § 49-22-304 Defined benefit eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-22-304(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-22-304(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-22-304(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-22-304(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-22-304(1)(c)(i): the member has accrued at least four years of service credit and has attained an age of 65 years;
Utah Code Annotated § 49-22-304(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-22-304(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-22-304(1)(c)(iv): the member has accrued at least 35 years of service credit.
Utah Code Annotated § 49-22-304(2): (3); (2)(a)(i)
Utah Code Annotated § 49-22-304(2)(a): The member's retirement date:
Utah Code Annotated § 49-22-304(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-22-304(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-22-304(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-22-304(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-22-304(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-22-304(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-22-304(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-22-304(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-22-304(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-22-304(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-22-304(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-22-304(4)(b): 55 years old.


Utah Code Annotated § 49-22-305 Defined benefit service retirement plans -- Calculation of retirement allowance -- Social security limitations.
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Utah Code Annotated § 49-22-305(1): (6)
Utah Code Annotated § 49-22-305(1)(a): (6) Except as provided under Subsection
Utah Code Annotated § 49-22-305(1)(b): Options Two, Three, Four, Five, and Six are modifications of the Option One calculation.
Utah Code Annotated § 49-22-305(2): The Option One benefit is an annual allowance calculated as follows:
Utah Code Annotated § 49-22-305(2)(a): If the retiree is at least 65 years of age or has accrued at least 35 years of service credit, the allowance is an amount equal to 1.5% of the retiree's final average salary multiplied by the number of years of service credit accrued on and after July 1, 2011.
Utah Code Annotated § 49-22-305(2)(b): If the retiree is less than 65 years of age, the allowance shall be reduced by the full actuarial amount for each year of retirement from age 60 to age 65, unless the member has 35 or more years of accrued credit in which event no reduction is made to the allowance.
Utah Code Annotated § 49-22-305(2)(c): 
Utah Code Annotated § 49-22-305(2)(c)(i): Years of service includes any fractions of years of service to which the retiree may be entitled.
Utah Code Annotated § 49-22-305(2)(c)(ii): At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within one-tenth of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement.
Utah Code Annotated § 49-22-305(2)(d): An Option One allowance is only payable to the member during the member's lifetime.
Utah Code Annotated § 49-22-305(3): 49-11-609; 49-11-610 The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following:
Utah Code Annotated § 49-22-305(3)(a): 49-11-609; 49-11-610 Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections
Utah Code Annotated § 49-22-305(3)(b): Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-22-305(3)(c): Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to one-half of the retiree's allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-22-305(3)(d): Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-22-305(3)(d)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-22-305(3)(d)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-22-305(3)(e): Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-22-305(3)(e)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-22-305(3)(e)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-22-305(4): 
Utah Code Annotated § 49-22-305(4)(a): If a retiree under Option One dies within 120 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement.
Utah Code Annotated § 49-22-305(4)(b): Any payments made to the retiree shall be deducted from the amounts due to the beneficiary.
Utah Code Annotated § 49-22-305(5): (5)
Utah Code Annotated § 49-22-305(5)(a): If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to an Option One benefit at the time of divorce, if there is no court order filed in the matter.
Utah Code Annotated § 49-22-305(5)(b): (5) A conversion to an Option One benefit under this Subsection
Utah Code Annotated § 49-22-305(6): A retiree may not choose payment of an allowance under a retirement option described in this section that is not applicable to that retiree, including because the retiree did not make member contributions or does not have a lawful spouse at the time of retirement.


Utah Code Annotated § 49-22-306 Allowance payable by lump-sum payment.
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Utah Code Annotated § 49-22-306(1): If a retiree's allowance, as computed under this chapter, amounts to $25 or less, the allowance may be settled by the office by making a lump-sum payment of an amount actuarially equivalent to the allowance.
Utah Code Annotated § 49-22-306(2): A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.


Utah Code Annotated § 49-22-307 Lump-sum death benefit for retiree and spouse.
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Utah Code Annotated § 49-22-307(1): 
Utah Code Annotated § 49-22-307(1)(a): Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
Utah Code Annotated § 49-22-307(1)(b): Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-22-307(1)(c): The board may make rules for the administration of this lump-sum death benefit.
Utah Code Annotated § 49-22-307(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-22-307(2)(a): 49-11-609; 49-11-610 For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections
Utah Code Annotated § 49-22-307(2)(b): If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
Utah Code Annotated § 49-22-307(3): (3)
Utah Code Annotated § 49-22-307(3)(a): A retiree may elect to cancel the lump-sum death benefit under this section.
Utah Code Annotated § 49-22-307(3)(b): (3) The cancellation under this Subsection
Utah Code Annotated § 49-22-307(3)(c): Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.


Utah Code Annotated § 49-22-308 Defined benefit annual cost-of-living adjustment.
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Utah Code Annotated § 49-22-308(1): 49-22-305 The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-22-308(1)(a): 49-22-305 an original allowance paid under Section
Utah Code Annotated § 49-22-308(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-22-308(2): 
Utah Code Annotated § 49-22-308(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 2.5%.
Utah Code Annotated § 49-22-308(2)(b): Annual increases in the Consumer Price Index in excess of 2.5% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 2.5%.
Utah Code Annotated § 49-22-308(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-22-308(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-22-309 Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
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Utah Code Annotated § 49-22-309(1): 
Utah Code Annotated § 49-22-309(1)(a): A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
Utah Code Annotated § 49-22-309(1)(b): At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
Utah Code Annotated § 49-22-309(1)(c): The member's retirement date shall be immediately after the purchase of years of service credit.
Utah Code Annotated § 49-22-309(1)(d): The member shall pay at least 5% of the cost of the purchase.
Utah Code Annotated § 49-22-309(1)(e): To qualify for a purchase of service credit under this section, the member shall:
Utah Code Annotated § 49-22-309(1)(e)(i): have at least five years of service credit; and
Utah Code Annotated § 49-22-309(1)(e)(ii): otherwise meet federal eligibility requirements.
Utah Code Annotated § 49-22-309(2): 49-11-403 The purchase price for the years of service credit shall be calculated and paid for as provided in Section
Utah Code Annotated § 49-22-309(3): Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
Utah Code Annotated § 49-22-309(4): Only members retiring from this system may purchase service credit under this section.


Utah Code Annotated § 49-22-310 Defined benefit adjustments -- Conditions -- Process -- Future years accrual.
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Utah Code Annotated § 49-22-310(1): 49-23-301(6)(b); 49-22-301(2)(b); 49-11-205; (2); (2); 49-22-301(2)(a) In accordance with this section and except as provided in Subsection
Utah Code Annotated § 49-22-310(1)(a): 49-11-205; (2); (2)
Utah Code Annotated § 49-22-310(1)(a)(i): 49-11-205; (2) the membership council created under Section
Utah Code Annotated § 49-22-310(1)(a)(ii): (2) the board recommends specific adjustments to the Legislature in accordance with Subsection
Utah Code Annotated § 49-22-310(1)(b): 49-22-301(2)(a) an actuarial study that conforms with generally accepted actuarial principles and practices and with the Actuarial Standards of Practice issued by the Actuarial Standards Board and requested or commissioned by the board or the Legislature concludes:
Utah Code Annotated § 49-22-310(1)(b)(i): there is a significant likelihood that contribution rates will continue to rise; and
Utah Code Annotated § 49-22-310(1)(b)(ii): 49-22-301(2)(a) that participating employers are liable for system costs above the contribution rate established under Subsection
Utah Code Annotated § 49-22-310(2): (1)(a); (b); 49-22-102; 49-22-304; 49-22-305(2)(a); 49-22-308 If the conditions under Subsection
Utah Code Annotated § 49-22-310(2)(a): 49-22-102 the final average salary calculation provided under Section
Utah Code Annotated § 49-22-310(2)(b): 49-22-304 the years of service required to be eligible to receive a retirement allowance under Section
Utah Code Annotated § 49-22-310(2)(c): 49-22-305(2)(a) the years of service credit multiplier established under Subsection
Utah Code Annotated § 49-22-310(2)(d): 49-22-308 the annual cost-of-living adjustment under Section
Utah Code Annotated § 49-22-310(2)(e): other provisions of the defined benefit portion of the Tier II Hybrid Retirement System.
Utah Code Annotated § 49-22-310(3): (1); (2); (1)(b); (3)(a)
Utah Code Annotated § 49-22-310(3)(a): (1); (2); (1)(b) Notwithstanding the provisions of Subsections
Utah Code Annotated § 49-22-310(3)(a)(i): cannot reasonably be sustained under its current provisions;
Utah Code Annotated § 49-22-310(3)(a)(ii): is critically underfunded; and
Utah Code Annotated § 49-22-310(3)(a)(iii): has become unstable and is in risk of collapse.
Utah Code Annotated § 49-22-310(3)(b): (3)(a) Subject to federal law, the adjustments under Subsection
Utah Code Annotated § 49-22-310(3)(b)(i): conversion to a different type of retirement plan;
Utah Code Annotated § 49-22-310(3)(b)(ii): equitable distribution of system assets to retirees and members; and
Utah Code Annotated § 49-22-310(3)(b)(iii): a closure of the system.


Utah Code Annotated § 49-22-401 Contributions -- Rates.
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Utah Code Annotated § 49-22-401(1): Up to the amount allowed by federal law, the participating employer shall make a nonelective contribution of 10% of the participant's compensation to a defined contribution plan.
Utah Code Annotated § 49-22-401(2): (1); (2); (2)(a)
Utah Code Annotated § 49-22-401(2)(a): (1) The participating employer shall contribute the 10% nonelective contribution described in Subsection
Utah Code Annotated § 49-22-401(2)(a)(i): is sponsored by the board; and
Utah Code Annotated § 49-22-401(2)(a)(ii): has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986.
Utah Code Annotated § 49-22-401(2)(b): (2) The member may make voluntary deferrals to:
Utah Code Annotated § 49-22-401(2)(b)(i): (2) the qualified 401(k) plan that receives the employer contribution described in this Subsection
Utah Code Annotated § 49-22-401(2)(b)(ii): at the member's option, another defined contribution plan established by the participating employer.
Utah Code Annotated § 49-22-401(2)(c): (2)(a) In addition to the percent specified under Subsection
Utah Code Annotated § 49-22-401(3): (3)(c); (2)(a); (2)(b); (3)(a); 49-22-205; (3)(c); (3)(a)
Utah Code Annotated § 49-22-401(3)(a): (3)(c); (2)(a) Except as provided under Subsection
Utah Code Annotated § 49-22-401(3)(b): (2)(b) The total amount contributed by the member under Subsection
Utah Code Annotated § 49-22-401(3)(c): (3)(a); 49-22-205; (3)(c)
Utah Code Annotated § 49-22-401(3)(c)(i): (3)(a); 49-22-205 Upon filing a written request for exemption with the office, an eligible employee is exempt from the vesting requirements of Subsection
Utah Code Annotated § 49-22-401(3)(c)(ii): (3)(c) An employee who is exempt under this Subsection
Utah Code Annotated § 49-22-401(3)(d): (3)(a)
Utah Code Annotated § 49-22-401(3)(d)(i): (3)(a) Years of employment under Subsection
Utah Code Annotated § 49-22-401(3)(d)(ii): At the time of vesting, if a member's years of service credit is within one-tenth of one year of the total years required for vesting, the member shall be considered to have the total years of employment required for vesting.
Utah Code Annotated § 49-22-401(4): (2)(a); (3)(a); (2)(a); (3)(a); (3)(b)
Utah Code Annotated § 49-22-401(4)(a): (2)(a); (3)(a) Contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-401(4)(b): (2)(a); (3)(a) A member may direct the investment of contributions including associated investment gains and losses made by a participating employer under Subsection
Utah Code Annotated § 49-22-401(4)(c): (3)(b) A member may direct the investment of contributions made by the member under Subsection
Utah Code Annotated § 49-22-401(5): (2)(a) No loans shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-401(6): (2)(a) No hardship distributions shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-22-401(7): (7)(b); (3)(a); (2)(a); (3)(a); (3)(a)
Utah Code Annotated § 49-22-401(7)(a): (7)(b); (3)(a); (2)(a) Except as provided in Subsection
Utah Code Annotated § 49-22-401(7)(b): (3)(a); (3)(a) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection
Utah Code Annotated § 49-22-401(7)(b)(i): all contributions made by the previous participating employer on behalf of the member including associated investment gains and losses shall be reinstated upon the member's employment as a regular full-time employee; and
Utah Code Annotated § 49-22-401(7)(b)(ii): (3)(a) the length of time that the member worked with the previous employer shall be included in determining whether the member has completed the vesting period under Subsection
Utah Code Annotated § 49-22-401(7)(c): The office shall establish a forfeiture account and shall specify the uses of the forfeiture account, which may include an offset against administrative costs or employer contributions made under this section.
Utah Code Annotated § 49-22-401(8): (2) The office may request from any other plan under Subsection
Utah Code Annotated § 49-22-401(9): The office may take any action that in the office's judgment is necessary to maintain the tax-qualified status of the office's 401(k) defined contribution plan under federal law.


Utah Code Annotated § 49-22-402 Defined contribution distributions for members with a disability.
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For a person with a disability who receives contributions under Subsection

Utah Code Annotated § 49-22-403 Eligibility to receive a retirement allowance for a benefit tied to a retirement date for defined contribution members.
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Utah Code Annotated § 49-22-403(1): 49-22-304 As used in this section, "eligible to receive a retirement allowance" means the date selected by the member who is a participant under this part on which the member has ceased employment and would be qualified to receive an allowance under Section
Utah Code Annotated § 49-22-403(2): 63A-17-508 The office and a participating employer shall make an accounting of years of service credit accrued for a member who is a participant under this part in order to calculate when a member would be eligible to receive a retirement allowance for purposes of establishing when a member may be eligible for a benefit tied to a retirement date that may be provided under Section


Utah Code Annotated § 49-22-501 Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
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Utah Code Annotated § 49-22-501(1): The office shall provide a death benefit for members of this system.
Utah Code Annotated § 49-22-501(2): The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
Utah Code Annotated § 49-22-501(2)(a): benefit levels;
Utah Code Annotated § 49-22-501(2)(b): classes of members; and
Utah Code Annotated § 49-22-501(2)(c): a living benefit option.
Utah Code Annotated § 49-22-501(3): 49-22-305(4); 49-22-307 This death benefit is payable when:
Utah Code Annotated § 49-22-501(3)(a): 49-22-305(4) the member dies prior to the member's retirement date or dies under circumstances which Subsection
Utah Code Annotated § 49-22-501(3)(b): the office receives acceptable proof of death; and
Utah Code Annotated § 49-22-501(3)(c): 49-22-307 benefits are not payable under Section
Utah Code Annotated § 49-22-501(4): The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
Utah Code Annotated § 49-22-501(4)(a): the return of any member contributions under this chapter; plus
Utah Code Annotated § 49-22-501(4)(b): a percentage of the final average salary of the member to be determined by the board.
Utah Code Annotated § 49-22-501(5): Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
Utah Code Annotated § 49-22-501(6): 49-22-301; 49-22-401 The cost of the death benefit shall be paid by the participating employer in addition to the contribution rate established under Section
Utah Code Annotated § 49-22-501(7): (4)(b) The portion of the death benefit provided under Subsection
Utah Code Annotated § 49-22-501(7)(a): within a period of 120 days after the last day of work for which the person received compensation; or
Utah Code Annotated § 49-22-501(7)(b): while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
Utah Code Annotated § 49-22-501(8): (4)(b); 49-11-609; 49-11-610 The death benefit provided under Subsection
Utah Code Annotated § 49-22-501(9): (7) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection
Utah Code Annotated § 49-22-501(10): Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office and the office is not liable for any further or additional claims or assessments on behalf of the member.
Utah Code Annotated § 49-22-501(11): Title 75, Chapter 2, Intestate Succession and Wills Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under
Utah Code Annotated § 49-22-501(12): A death benefit under this section may not be paid on behalf of a retiree under this system.


Utah Code Annotated § 49-22-502 Death of married members -- Service retirement benefits to surviving spouse.
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Utah Code Annotated § 49-22-502(1): 49-22-305 As used in this section, "member's full allowance" means an Option Three allowance calculated under Section
Utah Code Annotated § 49-22-502(2): Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met:
Utah Code Annotated § 49-22-502(2)(a): the member has:
Utah Code Annotated § 49-22-502(2)(a)(i): 15 or more years of service credit;
Utah Code Annotated § 49-22-502(2)(a)(ii): attained age 62 with 10 or more years of service credit; or
Utah Code Annotated § 49-22-502(2)(a)(iii): attained age 65 with four or more years of service credit; and
Utah Code Annotated § 49-22-502(2)(b): the member dies leaving a surviving spouse.
Utah Code Annotated § 49-22-502(3): The surviving spouse who requests a benefit under this section shall apply in writing to the office.  The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-22-502(3)(a): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-22-502(3)(b): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code Annotated § 49-22-502(4): The allowance payable to a surviving spouse under Subsection (2) is as follows:
Utah Code Annotated § 49-22-502(4)(a): if the member has 25 or more years of service credit at the time of death, the surviving spouse shall receive the member's full allowance;
Utah Code Annotated § 49-22-502(4)(b): if the member has between 20-24 years of service credit and is not age 60 or older at the time of death, the surviving spouse shall receive 2/3 of the member's full allowance;
Utah Code Annotated § 49-22-502(4)(c): if the member has between 15-19 years of service credit and is not age 62 or older at the time of death, the surviving spouse shall receive 1/3 of the member's full allowance; or
Utah Code Annotated § 49-22-502(4)(d): if the member is age 60 or older with 20 or more years of service credit, age 62 or older with 10 or more years of service credit, or age 65 or older with four or more years of service credit at the time of death, the surviving spouse shall receive an Option Three benefit with actuarial reductions.
Utah Code Annotated § 49-22-502(5): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-22-502(6): 49-22-501; 49-22-501
Utah Code Annotated § 49-22-502(6)(a): 49-22-501 Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any other payments made under Section
Utah Code Annotated § 49-22-502(6)(b): 49-22-501 Payments made under this section and Section
Utah Code Annotated § 49-22-502(7): 49-11-612 If the death benefits under this section are partitioned among more than one surviving spouse due to domestic relations order benefits on file with the office before the member's death date in accordance with Section


Utah Code Annotated § 49-22-503 Death of members -- Exemption from vesting requirements for employer nonelective contributions to defined contribution plan.
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Utah Code Annotated § 49-22-503(1): 49-22-303; 49-22-401; 49-22-303(2)(a); 49-22-401(3)(a)
Utah Code Annotated § 49-22-503(1)(a): 49-22-303; 49-22-401; 49-22-303(2)(a); 49-22-401(3)(a) If an active member dies, employer nonelective contributions made on behalf of the employee to a defined contribution plan under Section
Utah Code Annotated § 49-22-503(1)(b): The total amount of nonelective contributions made by the participating employer vests to the member upon death and the member's beneficiary is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses.
Utah Code Annotated § 49-22-503(2): 49-22-501; 49-22-502 Employer contributions vested and distributed under this section are in addition to and separate from the benefits payable under Sections


Utah Code Annotated § 49-22-601 Long-term disability coverage.
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In accordance with Section

Utah Code Annotated - Title 49 - Chapter 23 - New Public Safety and Firefighter Tier II Contributory Retirement Act
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Utah Code Annotated § 49-23-101 Title.
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This chapter is known as the "New Public Safety and Firefighter Tier II Contributory Retirement Act."

Utah Code Annotated § 49-23-102 Definitions.
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As used in this chapter:Utah Code Annotated § 49-23-102(1): 
Utah Code Annotated § 49-23-102(1)(a): "Compensation" means the total amount of payments that are includable in gross income received by a public safety service employee or a firefighter service employee as base income for the regularly scheduled work period.  The participating employer shall establish the regularly scheduled work period.  Base income shall be determined prior to the deduction of any amounts the public safety service employee or firefighter service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law.
Utah Code Annotated § 49-23-102(1)(b): "Compensation" includes performance-based bonuses and cost-of-living adjustments.
Utah Code Annotated § 49-23-102(1)(c): "Compensation" does not include:
Utah Code Annotated § 49-23-102(1)(c)(i): overtime;
Utah Code Annotated § 49-23-102(1)(c)(ii): sick pay incentives;
Utah Code Annotated § 49-23-102(1)(c)(iii): retirement pay incentives;
Utah Code Annotated § 49-23-102(1)(c)(iv): the monetary value of remuneration paid in kind, as in a residence, use of equipment or uniform, travel, or similar payments;
Utah Code Annotated § 49-23-102(1)(c)(v): a lump-sum payment or special payment covering accumulated leave; and
Utah Code Annotated § 49-23-102(1)(c)(vi): all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant.
Utah Code Annotated § 49-23-102(1)(d): "Compensation" for purposes of this chapter may not exceed the amount allowed under Section 401(a)(17), Internal Revenue Code.
Utah Code Annotated § 49-23-102(2): "Corresponding Tier I system" means the system or plan that would have covered the member if the member had initially entered employment before July 1, 2011.
Utah Code Annotated § 49-23-102(3): 53-6-102 "Dispatcher" means the same as that term is defined in Section
Utah Code Annotated § 49-23-102(4): 53-2d-402 "Emergency medical service personnel" means an individual who:
Utah Code Annotated § 49-23-102(4)(a): is:
Utah Code Annotated § 49-23-102(4)(a)(i): a paramedic;
Utah Code Annotated § 49-23-102(4)(a)(ii): an advanced emergency medical services technician; or
Utah Code Annotated § 49-23-102(4)(a)(iii): an emergency medical services technician;
Utah Code Annotated § 49-23-102(4)(b): 53-2d-402 is required to be licensed or certified under Section
Utah Code Annotated § 49-23-102(4)(c): has a primary job duty to provide emergency medical services as a first responder.
Utah Code Annotated § 49-23-102(5): (5)(b); (c); (d); (e); (f); (5)(c); (5)(b); (15)
Utah Code Annotated § 49-23-102(5)(a): (5)(b); (c); (d); (e); (f) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections
Utah Code Annotated § 49-23-102(5)(b): (5)(c) Except as provided in Subsection
Utah Code Annotated § 49-23-102(5)(c): (5)(b) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection
Utah Code Annotated § 49-23-102(5)(c)(i): the member has transferred from another agency; or
Utah Code Annotated § 49-23-102(5)(c)(ii): the member has been promoted to a new position.
Utah Code Annotated § 49-23-102(5)(d): If the member retires more than six months from the date of termination of employment, the member is considered to have been in service at the member's last rate of pay from the date of the termination of employment to the effective date of retirement for purposes of computing the member's final average salary only.
Utah Code Annotated § 49-23-102(5)(e): If the member has less than five years of service credit in this system, final average salary means the average annual compensation paid to the member during the full period of service credit.
Utah Code Annotated § 49-23-102(5)(f): (15) The annual compensation used to calculate final average salary shall be based on a period, as determined by the board, consistent with the period used to determine years of service credit in accordance with Subsection
Utah Code Annotated § 49-23-102(6): 53-7-103
Utah Code Annotated § 49-23-102(6)(a): 53-7-103 "Firefighter service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
Utah Code Annotated § 49-23-102(6)(a)(i): a firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department;
Utah Code Annotated § 49-23-102(6)(a)(ii): 53-7-103 the state fire marshal appointed under Section
Utah Code Annotated § 49-23-102(6)(a)(iii): a firefighter service employee who is:
Utah Code Annotated § 49-23-102(6)(a)(iii)(A): hired on or after July 1, 2021;
Utah Code Annotated § 49-23-102(6)(a)(iii)(B): trained in firefighter techniques;
Utah Code Annotated § 49-23-102(6)(a)(iii)(C): assigned to a position of hazardous duty; and
Utah Code Annotated § 49-23-102(6)(a)(iii)(D): employed by the state as a participating employer; or
Utah Code Annotated § 49-23-102(6)(a)(iv): an emergency medical service personnel.
Utah Code Annotated § 49-23-102(6)(b): "Firefighter service" does not include secretarial staff or other similar employees.
Utah Code Annotated § 49-23-102(7): 
Utah Code Annotated § 49-23-102(7)(a): "Firefighter service employee" means an employee of a participating employer who provides firefighter service under this chapter.
Utah Code Annotated § 49-23-102(7)(b): "Firefighter service employee" does not include an employee of a regularly constituted fire department who does not perform firefighter service.
Utah Code Annotated § 49-23-102(8): (8)(a)
Utah Code Annotated § 49-23-102(8)(a): "Line-of-duty death" means a death resulting from:
Utah Code Annotated § 49-23-102(8)(a)(i): external force, violence, or disease occasioned by an act of duty as a public safety service or firefighter service employee; or
Utah Code Annotated § 49-23-102(8)(a)(ii): strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service or firefighter service employee.
Utah Code Annotated § 49-23-102(8)(b): (8)(a) "Line-of-duty death" does not include a death that:
Utah Code Annotated § 49-23-102(8)(b)(i): occurs during an activity that is required as an act of duty as a public safety service or firefighter service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature;
Utah Code Annotated § 49-23-102(8)(b)(ii): occurs during the commission of a crime committed by the employee;
Utah Code Annotated § 49-23-102(8)(b)(iii): the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or
Utah Code Annotated § 49-23-102(8)(b)(iv): (8)(a) occurs in a manner other than as described in Subsection
Utah Code Annotated § 49-23-102(9): 49-14-201; 49-14-202; 49-15-201; 49-15-202; 49-16-201; 49-16-202; 49-23-201; 49-23-202 "Participating employer" means an employer that meets the participation requirements of:
Utah Code Annotated § 49-23-102(9)(a): 49-14-201; 49-14-202 Sections
Utah Code Annotated § 49-23-102(9)(b): 49-15-201; 49-15-202 Sections
Utah Code Annotated § 49-23-102(9)(c): 49-16-201; 49-16-202 Sections
Utah Code Annotated § 49-23-102(9)(d): 49-23-201; 49-23-202 Sections
Utah Code Annotated § 49-23-102(10): 53-13-103; 53-13-104; 49-15-201; 53-13-105; 53-6-303; 77-27-2; (10)(a)(iv); (v); (vi); (vii)
Utah Code Annotated § 49-23-102(10)(a): 53-13-103; 53-13-104; 49-15-201; 53-13-105; 53-6-303; 77-27-2 "Public safety service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
Utah Code Annotated § 49-23-102(10)(a)(i): 53-13-103 a law enforcement officer in accordance with Section
Utah Code Annotated § 49-23-102(10)(a)(ii): 53-13-104 a correctional officer in accordance with Section
Utah Code Annotated § 49-23-102(10)(a)(iii): 49-15-201; 53-13-105 a special function officer approved in accordance with Sections
Utah Code Annotated § 49-23-102(10)(a)(iv): 53-6-303 a dispatcher who is certified in accordance with Section
Utah Code Annotated § 49-23-102(10)(a)(v): 77-27-2 a full-time member of the Board of Pardons and Parole created under Section
Utah Code Annotated § 49-23-102(10)(a)(vi): the commissioner of the Department of Public Safety; or
Utah Code Annotated § 49-23-102(10)(a)(vii): the executive director of the Department of Corrections.
Utah Code Annotated § 49-23-102(10)(b): (10)(a)(iv); (v); (vi); (vii) Except for a position described in Subsection
Utah Code Annotated § 49-23-102(11): "Public safety service employee" means an employee of a participating employer who performs public safety service under this chapter.
Utah Code Annotated § 49-23-102(12): 
Utah Code Annotated § 49-23-102(12)(a): "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity.
Utah Code Annotated § 49-23-102(12)(b): "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity.
Utah Code Annotated § 49-23-102(13): "System" means the New Public Safety and Firefighter Tier II Contributory Retirement System created under this chapter.
Utah Code Annotated § 49-23-102(14): (14)(a)
Utah Code Annotated § 49-23-102(14)(a): "Volunteer firefighter" means any individual who is not regularly employed as a firefighter service employee, but who:
Utah Code Annotated § 49-23-102(14)(a)(i): has been trained in firefighter techniques and skills;
Utah Code Annotated § 49-23-102(14)(a)(ii): continues to receive regular firefighter training; and
Utah Code Annotated § 49-23-102(14)(a)(iii): is on the rolls of a legally organized volunteer fire department that provides ongoing training and serves a political subdivision of the state.
Utah Code Annotated § 49-23-102(14)(b): (14)(a) An individual that volunteers assistance but does not meet the requirements of Subsection
Utah Code Annotated § 49-23-102(15): "Years of service credit" means:
Utah Code Annotated § 49-23-102(15)(a): a period, consisting of 12 full months as determined by the board; or
Utah Code Annotated § 49-23-102(15)(b): a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter.


Utah Code Annotated § 49-23-103 Creation of system.
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Utah Code Annotated § 49-23-103(1): There is created for members employed by a participating employer the "New Public Safety and Firefighter Tier II Contributory Retirement System."
Utah Code Annotated § 49-23-103(2): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan The New Public Safety and Firefighter Tier II Contributory Retirement System includes:
Utah Code Annotated § 49-23-103(2)(a): Part 3, Tier II Hybrid Retirement System the Tier II hybrid retirement system created in
Utah Code Annotated § 49-23-103(2)(b): Part 4, Tier II Defined Contribution Plan the Tier II defined contribution plan created in
Utah Code Annotated § 49-23-103(3): The system may also be known and function as the Public Safety and Firefighter Tier 2 Contributory Retirement System, the Tier 2 Hybrid Retirement System, and the Tier 2 Defined Contribution Plan.


Utah Code Annotated § 49-23-104 Creation of trust fund.
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Utah Code Annotated § 49-23-104(1): There is created the "New Public Safety and Firefighter Tier II Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering the defined benefit portion of this system.
Utah Code Annotated § 49-23-104(2): The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
Utah Code Annotated § 49-23-104(3): Chapter 11, Utah State Retirement Systems Administration Custody, management, and investment of the fund shall be governed by


Utah Code Annotated § 49-23-201 System membership -- Eligibility.
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Utah Code Annotated § 49-23-201(1): (3); (4) Except as provided in Subsections
Utah Code Annotated § 49-23-201(2): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; (2)(b)(i); (2); (2)(b)(i); Part 3, Tier II Hybrid Retirement System
Utah Code Annotated § 49-23-201(2)(a): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan A public safety service employee or a firefighter service employee initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, is eligible:
Utah Code Annotated § 49-23-201(2)(a)(i): Part 3, Tier II Hybrid Retirement System as a member for service credit and defined contributions under the Tier II hybrid retirement system established by
Utah Code Annotated § 49-23-201(2)(a)(ii): Part 4, Tier II Defined Contribution Plan as a participant for defined contributions under the Tier II defined contributions plan established by
Utah Code Annotated § 49-23-201(2)(b): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan; (2)(b)(i) A public safety service employee or a firefighter service employee initially entering employment with a participating employer on or after July 1, 2011, shall:
Utah Code Annotated § 49-23-201(2)(b)(i): Part 3, Tier II Hybrid Retirement System; Part 4, Tier II Defined Contribution Plan make an election to participate in the system created under this chapter:
Utah Code Annotated § 49-23-201(2)(b)(i)(A): Part 3, Tier II Hybrid Retirement System as a member for service credit and defined contributions under the Tier II hybrid retirement system established by
Utah Code Annotated § 49-23-201(2)(b)(i)(B): Part 4, Tier II Defined Contribution Plan as a participant for defined contributions under the Tier II defined contribution plan established by
Utah Code Annotated § 49-23-201(2)(b)(ii): (2)(b)(i) electronically submit to the office notification of the member's election under Subsection
Utah Code Annotated § 49-23-201(2)(c): (2) An election made by a public safety service employee or firefighter service employee initially entering employment with a participating employer under this Subsection
Utah Code Annotated § 49-23-201(2)(d): (2)(b)(i); Part 3, Tier II Hybrid Retirement System If no election is made under Subsection
Utah Code Annotated § 49-23-201(3): (3)(a)(ii); (3)(b)
Utah Code Annotated § 49-23-201(3)(a): Beginning July 1, 2015, a public safety service employee who is a dispatcher employed by:
Utah Code Annotated § 49-23-201(3)(a)(i): the state shall be eligible for service credit in this system; and
Utah Code Annotated § 49-23-201(3)(a)(ii): a participating employer other than the state shall be eligible for service credit in this system if the dispatcher's participating employer elects to cover the participating employer's dispatchers under this system.
Utah Code Annotated § 49-23-201(3)(b): (3)(a)(ii) A participating employer's election to cover the participating employer's dispatchers under this system under Subsection
Utah Code Annotated § 49-23-201(3)(c): (3)(b) A dispatcher's service before July 1, 2015, or before a date specified by resolution of a participating employer under Subsection
Utah Code Annotated § 49-23-201(4): (5); (6) An employer is eligible to participate in this system if the employer employs emergency medical service personnel and meets the requirements of Subsections
Utah Code Annotated § 49-23-201(5): (5)(a); (5)(a); (5)(b)(ii)
Utah Code Annotated § 49-23-201(5)(a): Beginning July 1, 2023, a firefighter service employee who is an emergency medical service personnel employed by a participating employer shall be eligible for service credit in this system if the emergency medical service personnel's participating employer elects to cover the participating employer's emergency service personnel under this system.
Utah Code Annotated § 49-23-201(5)(b): (5)(a); (5)(a)
Utah Code Annotated § 49-23-201(5)(b)(i): (5)(a) A participating employer's election under Subsection
Utah Code Annotated § 49-23-201(5)(b)(ii): (5)(a) A participating employer shall document an election under Subsection
Utah Code Annotated § 49-23-201(5)(c): (5)(b)(ii)
Utah Code Annotated § 49-23-201(5)(c)(i): An emergency medical service personnel's service before July 1, 2023, is not eligible for service credit in this system.
Utah Code Annotated § 49-23-201(5)(c)(ii): (5)(b)(ii) For an emergency medical service personnel employed by a participating employer, the emergency medical service personnel's service before the date the participating employer adopts a resolution described in Subsection
Utah Code Annotated § 49-23-201(6): 
Utah Code Annotated § 49-23-201(6)(a): The fire chief, or if there is not a fire chief for the participating employer, the emergency services director, shall verify that an individual meets the definition of emergency medical service personnel.
Utah Code Annotated § 49-23-201(6)(b): 
Utah Code Annotated § 49-23-201(6)(b)(i): Each participating employer participating in this system that employs emergency medical service personnel shall submit annually to the office a schedule indicating which emergency medical service personnel positions are covered under this system under this chapter.
Utah Code Annotated § 49-23-201(6)(b)(ii): The office may require documentation to justify the inclusion of any position under this section.
Utah Code Annotated § 49-23-201(7): A public safety service employee who is transferred or promoted to an administration position requiring the performance of duties that consist primarily of management or supervision of public safety service employees shall continue to earn public safety service credit in this system during the period in which the employee remains employed in the same department.
Utah Code Annotated § 49-23-201(8): An employee of the Department of Corrections shall continue to earn public safety service credit in this system if:
Utah Code Annotated § 49-23-201(8)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-23-201(8)(b): the employee:
Utah Code Annotated § 49-23-201(8)(b)(i): remains employed by the Department of Corrections;
Utah Code Annotated § 49-23-201(8)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-23-201(8)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-23-201(8)(b)(iv): has not had a break in service on or after July 1, 2015.
Utah Code Annotated § 49-23-201(9): 64-13-1 An employee of the Department of Health and Human Services who is transferred from the Department of Corrections' clinical services bureau to provide a clinical or health care service to an inmate as defined in Section
Utah Code Annotated § 49-23-201(9)(a): the employee's position is no longer covered under this system for new employees hired on or after July 1, 2015; and
Utah Code Annotated § 49-23-201(9)(b): the employee:
Utah Code Annotated § 49-23-201(9)(b)(i): remains employed by the Department of Corrections or the Department of Health and Human Services;
Utah Code Annotated § 49-23-201(9)(b)(ii): meets the eligibility requirements of this system;
Utah Code Annotated § 49-23-201(9)(b)(iii): was hired into a position covered by this system before July 1, 2015; and
Utah Code Annotated § 49-23-201(9)(b)(iv): has not had a break in service on or after July 1, 2015.


Utah Code Annotated § 49-23-202 Participation of employers -- Admission requirements.
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Utah Code Annotated § 49-23-202(1): 49-15-202; 49-16-202
Utah Code Annotated § 49-23-202(1)(a): An employer is a participating employer and may not withdraw from participation in this system.
Utah Code Annotated § 49-23-202(1)(b): 49-15-202; 49-16-202 A participating employer shall cover the participating employer's:
Utah Code Annotated § 49-23-202(1)(b)(i): 49-15-202 public safety service employees in accordance with Section
Utah Code Annotated § 49-23-202(1)(b)(ii): 49-16-202 firefighter service employees in accordance with Section
Utah Code Annotated § 49-23-202(2): 
Utah Code Annotated § 49-23-202(2)(a): An employer may, by resolution of the employer's governing body, apply for admission to this system.
Utah Code Annotated § 49-23-202(2)(b): Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.
Utah Code Annotated § 49-23-202(3): 49-11-403 If a participating employer purchases service credit on behalf of a public safety service employee or a firefighter service employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:
Utah Code Annotated § 49-23-202(3)(a): purchase service credit in a nondiscriminatory manner on behalf of all current and former public safety service employees or firefighter service employees who were eligible for service credit at the time service was rendered; and
Utah Code Annotated § 49-23-202(3)(b): 49-11-403 comply with the provisions of Section


Utah Code Annotated § 49-23-203 Exemptions from participation in system.
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Utah Code Annotated § 49-23-203(1): Upon filing a written request for exemption with the office, the following employees are exempt from participation in the system as provided in this section if the employee is a public safety service employee or firefighter service employee and is:
Utah Code Annotated § 49-23-203(1)(a): an executive department head of the state;
Utah Code Annotated § 49-23-203(1)(b): an elected or appointed sheriff of a county;
Utah Code Annotated § 49-23-203(1)(c): an elected or appointed chief of police of a municipality; or
Utah Code Annotated § 49-23-203(1)(d): the chief of any fire department or district.
Utah Code Annotated § 49-23-203(2): (1); (1)
Utah Code Annotated § 49-23-203(2)(a): (1) A participating employer shall prepare a list designating those positions eligible for exemption under Subsection
Utah Code Annotated § 49-23-203(2)(b): (1) An employee may not be exempted unless the employee is employed in a position designated by the participating employer under Subsection
Utah Code Annotated § 49-23-203(3): Each participating employer shall:
Utah Code Annotated § 49-23-203(3)(a): file each employee exemption annually with the office; and
Utah Code Annotated § 49-23-203(3)(b): update an employee exemption in the event of any change.
Utah Code Annotated § 49-23-203(4): (1); 49-23-401; 49-23-401(3)(a); 49-23-401; 49-23-401; 49-23-401(3)(a); 49-23-401 Beginning on the effective date of the exemption for an employee who elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-23-203(4)(a): 49-23-401; 49-23-401(3)(a); 49-23-401 for a member of the Tier II defined contribution plan:
Utah Code Annotated § 49-23-203(4)(a)(i): 49-23-401; 49-23-401(3)(a) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section
Utah Code Annotated § 49-23-203(4)(a)(ii): 49-23-401 the member may make voluntary deferrals as provided in Section
Utah Code Annotated § 49-23-203(4)(a)(iii): the member is not eligible for additional service credit in the plan for the period of exempt employment; and
Utah Code Annotated § 49-23-203(4)(b): 49-23-401; 49-23-401(3)(a); 49-23-401 for a member of the Tier II hybrid retirement system:
Utah Code Annotated § 49-23-203(4)(b)(i): 49-23-401; 49-23-401(3)(a) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section
Utah Code Annotated § 49-23-203(4)(b)(ii): 49-23-401 the member may make voluntary deferrals as provided in Section
Utah Code Annotated § 49-23-203(4)(b)(iii): the member is not eligible for additional service credit in the system for the period of exempt employment.
Utah Code Annotated § 49-23-203(5): (1); (4)(b); Part 3, Tier II Hybrid Retirement System If an employee who is a member of the Tier II hybrid retirement system subsequently revokes the election of exemption made under Subsection
Utah Code Annotated § 49-23-203(6): 49-23-302(3)(a); 49-23-401(4)(a); 49-23-201(2)(c); (1); 49-23-201(2)(c); (1); 49-23-201(2)(c)
Utah Code Annotated § 49-23-203(6)(a): 49-23-302(3)(a); 49-23-401(4)(a); 49-23-201(2)(c); (1); 49-23-201(2)(c) All employer contributions made on behalf of an employee shall be invested in accordance with Subsection
Utah Code Annotated § 49-23-203(6)(a)(i): (1) elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-23-203(6)(a)(ii): 49-23-201(2)(c) continues employment with the participating employer through the one-year election period under Subsection
Utah Code Annotated § 49-23-203(6)(b): (1); 49-23-201(2)(c) An employee is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses if the employee:
Utah Code Annotated § 49-23-203(6)(b)(i): (1) elects to be exempt in accordance with Subsection
Utah Code Annotated § 49-23-203(6)(b)(ii): 49-23-201(2)(c) terminates employment prior to the one-year election period under Subsection
Utah Code Annotated § 49-23-203(7): (7); (1)
Utah Code Annotated § 49-23-203(7)(a): The office shall make rules to implement this section.
Utah Code Annotated § 49-23-203(7)(b): (7); (1) The rules made under this Subsection
Utah Code Annotated § 49-23-203(8): An employee's exemption, participation, or election described in this section:
Utah Code Annotated § 49-23-203(8)(a): shall be made in accordance with this section; and
Utah Code Annotated § 49-23-203(8)(b): is subject to requirements under federal law and rules made by the board.


Utah Code Annotated § 49-23-301 Contributions.
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Utah Code Annotated § 49-23-301(1): (2) Participating employers and members shall pay the certified contribution rates to the office to maintain the defined benefit portion of this system on a financially and actuarially sound basis in accordance with Subsection
Utah Code Annotated § 49-23-301(2): (2)(c); (2)(a); (2)(b); (2)(a); (2)(a)
Utah Code Annotated § 49-23-301(2)(a): A participating employer shall pay up to 14% of compensation toward the certified contribution rate to the office for the defined benefit portion of this system.
Utah Code Annotated § 49-23-301(2)(b): (2)(c); (2)(a) Except as provided in Subsection
Utah Code Annotated § 49-23-301(2)(c): (2)(b); (2)(a) A participating employer may elect to pay all or part of the required member contribution under Subsection
Utah Code Annotated § 49-23-301(2)(d): (2)(a) In addition to the percent specified under Subsection
Utah Code Annotated § 49-23-301(3): 
Utah Code Annotated § 49-23-301(3)(a): A member contribution is credited by the office to the account of the individual member.
Utah Code Annotated § 49-23-301(3)(b): This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
Utah Code Annotated § 49-23-301(3)(c): A member contribution is vested and nonforfeitable.
Utah Code Annotated § 49-23-301(4): 
Utah Code Annotated § 49-23-301(4)(a): Each member is considered to consent to payroll deductions of member contributions.
Utah Code Annotated § 49-23-301(4)(b): The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Utah Code Annotated § 49-23-301(5): (6); 49-23-309 Except as provided under Subsection
Utah Code Annotated § 49-23-301(5)(a): may not be increased unless the actuarial funded ratios of all systems under this title reach 100%; and
Utah Code Annotated § 49-23-301(5)(b): 49-23-309 may be decreased only in accordance with the provisions of Section
Utah Code Annotated § 49-23-301(6): 49-23-503; 49-23-304; 49-23-309; (6)(b)
Utah Code Annotated § 49-23-301(6)(a): 49-23-503 The Legislature authorizes increases to the death benefit provided to a Tier II public safety service employee or firefighter member's surviving spouse effective on May 12, 2015, and July 1, 2020, as provided in Section
Utah Code Annotated § 49-23-301(6)(b): 49-23-304; 49-23-309; (6)(b)
Utah Code Annotated § 49-23-301(6)(b)(i): 49-23-304 The Legislature authorizes an increase to the multiplier for the calculation of the retirement allowance provided to a member of the New Public Safety and Firefighter Tier II hybrid retirement system effective July 1, 2020, as provided in Section
Utah Code Annotated § 49-23-301(6)(b)(ii): 49-23-309; (6)(b) The requirements of Section


Utah Code Annotated § 49-23-302 Defined contribution benefit established -- Contribution by employer and employee -- Vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
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Utah Code Annotated § 49-23-302(1): 49-23-301(2)(a); (1)
Utah Code Annotated § 49-23-302(1)(a): 49-23-301(2)(a) A participating employer shall make a nonelective contribution on behalf of each public safety service employee or firefighter service employee who is a member of this system in an amount equal to 14% minus the contribution rate paid by the employer under Subsection
Utah Code Annotated § 49-23-302(1)(a)(i): is sponsored by the board; and
Utah Code Annotated § 49-23-302(1)(a)(ii): has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986.
Utah Code Annotated § 49-23-302(1)(b): (1) The member may make voluntary deferrals to:
Utah Code Annotated § 49-23-302(1)(b)(i): (1) the qualified 401(k) plan which receives the employer contribution described in this Subsection
Utah Code Annotated § 49-23-302(1)(b)(ii): at the member's option, another defined contribution plan established by the participating employer.
Utah Code Annotated § 49-23-302(2): (1)(a); (1)(b); (2)(a)
Utah Code Annotated § 49-23-302(2)(a): (1)(a) The total amount contributed by the participating employer under Subsection
Utah Code Annotated § 49-23-302(2)(b): (1)(b) The total amount contributed by the member under Subsection
Utah Code Annotated § 49-23-302(2)(c): (2)(a)
Utah Code Annotated § 49-23-302(2)(c)(i): (2)(a) Years of service credit under Subsection
Utah Code Annotated § 49-23-302(2)(c)(ii): At the time of vesting, if a member's years of service credit is within one-tenth of one year of the total years required for vesting, the member shall be considered to have the total years of service credit required for vesting.
Utah Code Annotated § 49-23-302(3): (1)(a); (2)(a); (1)(a); (2)(a); (1)(b)
Utah Code Annotated § 49-23-302(3)(a): (1)(a); (2)(a) Contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-302(3)(b): (1)(a); (2)(a) A member may direct the investment of contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-302(3)(c): (1)(b) A member may direct the investment of contributions made by the member under Subsection
Utah Code Annotated § 49-23-302(4): (1)(a) No loans shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-302(5): (1)(a) No hardship distributions shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-302(6): (6)(b); (2)(a); (1)(a); (2)(a); (2)(a)
Utah Code Annotated § 49-23-302(6)(a): (6)(b); (2)(a); (1)(a) Except as provided in Subsection
Utah Code Annotated § 49-23-302(6)(b): (2)(a); (2)(a) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection
Utah Code Annotated § 49-23-302(6)(b)(i): all contributions made by the previous participating employer on behalf of the member, including associated investment gains and losses, shall be reinstated upon the member's employment as a regular full-time employee; and
Utah Code Annotated § 49-23-302(6)(b)(ii): (2)(a) the length of time that the member worked with the previous employer shall be included in determining whether the member has completed the vesting period under Subsection
Utah Code Annotated § 49-23-302(6)(c): The office shall establish a forfeiture account and shall specify the uses of the forfeiture account, which may include an offset against administrative costs or employer contributions made under this section.
Utah Code Annotated § 49-23-302(7): (1); (2) The office may request from any other qualified 401(k) plan under Subsection
Utah Code Annotated § 49-23-302(8): The office may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.


Utah Code Annotated § 49-23-303 Defined benefit eligibility for an allowance -- Date of retirement -- Qualifications.
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Utah Code Annotated § 49-23-303(1): (3) A member is qualified to receive an allowance from this system when:
Utah Code Annotated § 49-23-303(1)(a): (3) except as provided under Subsection
Utah Code Annotated § 49-23-303(1)(b): the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
Utah Code Annotated § 49-23-303(1)(c): one of the following conditions is met as of the member's retirement date:
Utah Code Annotated § 49-23-303(1)(c)(i): the member has accrued at least four years of service credit and has attained an age of 65 years;
Utah Code Annotated § 49-23-303(1)(c)(ii): the member has accrued at least 10 years of service credit and has attained an age of 62 years;
Utah Code Annotated § 49-23-303(1)(c)(iii): the member has accrued at least 20 years of service credit and has attained an age of 60 years; or
Utah Code Annotated § 49-23-303(1)(c)(iv): the member has accrued at least 25 years of service credit.
Utah Code Annotated § 49-23-303(2): (3); (2)(a)(i)
Utah Code Annotated § 49-23-303(2)(a): The member's retirement date:
Utah Code Annotated § 49-23-303(2)(a)(i): shall be the 1st or the 16th day of the month, as selected by the member;
Utah Code Annotated § 49-23-303(2)(a)(ii): shall be on or after the date of termination; and
Utah Code Annotated § 49-23-303(2)(a)(iii): may not be more than 90 days before or after the date the application is received by the office.
Utah Code Annotated § 49-23-303(2)(b): (3); (2)(a)(i) Except as provided under Subsection
Utah Code Annotated § 49-23-303(3): (1); 49-11-1203(2); (1); 49-11-1202; (1); 49-11-1202; (1)
Utah Code Annotated § 49-23-303(3)(a): (1) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection
Utah Code Annotated § 49-23-303(3)(b): 49-11-1203(2); (1) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection
Utah Code Annotated § 49-23-303(3)(c): 49-11-1202; (1) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section
Utah Code Annotated § 49-23-303(3)(d): 49-11-1202; (1) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section
Utah Code Annotated § 49-23-303(4): (3) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection
Utah Code Annotated § 49-23-303(4)(a): 50 years old, if the member is retiring from a public safety system or firefighter system; or
Utah Code Annotated § 49-23-303(4)(b): 55 years old.


Utah Code Annotated § 49-23-304 Defined benefit service retirement plans -- Calculation of retirement allowance -- Social security limitations.
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Utah Code Annotated § 49-23-304(1): (6)
Utah Code Annotated § 49-23-304(1)(a): (6) Except as provided under Subsection
Utah Code Annotated § 49-23-304(1)(b): Options Two, Three, Four, Five, and Six are modifications of the Option One calculation.
Utah Code Annotated § 49-23-304(2): The Option One benefit is an annual allowance calculated as follows:
Utah Code Annotated § 49-23-304(2)(a): If the retiree is at least 65 years of age or has accrued at least 25 years of service credit, the allowance is an amount equal to:
Utah Code Annotated § 49-23-304(2)(a)(i): 1.5% of the retiree's final average salary multiplied by the number of years of service credit accrued on and after July 1, 2011, but before July 1, 2020; plus
Utah Code Annotated § 49-23-304(2)(a)(ii): 2% of the retiree's final average salary multiplied by the number of years of service credit accrued on and after July 1, 2020.
Utah Code Annotated § 49-23-304(2)(b): If the retiree is less than 65 years of age, the allowance shall be reduced by the full actuarial amount for each year of retirement from age 60 to age 65, unless the member has 25 or more years of accrued credit in which event no reduction is made to the allowance.
Utah Code Annotated § 49-23-304(2)(c): 
Utah Code Annotated § 49-23-304(2)(c)(i): Years of service includes any fractions of years of service to which the retiree may be entitled.
Utah Code Annotated § 49-23-304(2)(c)(ii): At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within 1/10 of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement.
Utah Code Annotated § 49-23-304(2)(d): An Option One allowance is only payable to the member during the member's lifetime.
Utah Code Annotated § 49-23-304(3): 49-11-609; 49-11-610 The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following:
Utah Code Annotated § 49-23-304(3)(a): 49-11-609; 49-11-610 Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections
Utah Code Annotated § 49-23-304(3)(b): Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-23-304(3)(c): Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to 1/2 of the retiree's allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-23-304(3)(d): Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-23-304(3)(d)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-23-304(3)(d)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-23-304(3)(e): Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the:
Utah Code Annotated § 49-23-304(3)(e)(i): spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or
Utah Code Annotated § 49-23-304(3)(e)(ii): notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death.
Utah Code Annotated § 49-23-304(4): 
Utah Code Annotated § 49-23-304(4)(a): If a retiree under Option One dies within 120 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement.
Utah Code Annotated § 49-23-304(4)(b): Any payments made to the retiree shall be deducted from the amounts due to the beneficiary.
Utah Code Annotated § 49-23-304(5): (5)
Utah Code Annotated § 49-23-304(5)(a): If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to an Option One benefit at the time of divorce, if there is no court order filed in the matter.
Utah Code Annotated § 49-23-304(5)(b): (5) A conversion to an Option One benefit under this Subsection
Utah Code Annotated § 49-23-304(6): A retiree may not choose payment of an allowance under a retirement option described in this section that is not applicable to that retiree, including because the retiree did not make member contributions or does not have a lawful spouse at the time of retirement.


Utah Code Annotated § 49-23-305 Allowance payable by lump-sum payment.
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Utah Code Annotated § 49-23-305(1): If a retiree's allowance, as computed under this chapter, amounts to $25 or less, the allowance may be settled by the office by making a lump-sum payment of an amount actuarially equivalent to the allowance.
Utah Code Annotated § 49-23-305(2): A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.


Utah Code Annotated § 49-23-306 Lump-sum death benefit for retiree and spouse.
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Utah Code Annotated § 49-23-306(1): 
Utah Code Annotated § 49-23-306(1)(a): Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
Utah Code Annotated § 49-23-306(1)(b): Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
Utah Code Annotated § 49-23-306(1)(c): The board may make rules for the administration of this lump-sum death benefit.
Utah Code Annotated § 49-23-306(2): 49-11-609; 49-11-610
Utah Code Annotated § 49-23-306(2)(a): 49-11-609; 49-11-610 For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections
Utah Code Annotated § 49-23-306(2)(b): If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
Utah Code Annotated § 49-23-306(3): (3)
Utah Code Annotated § 49-23-306(3)(a): A retiree may elect to cancel the lump-sum death benefit under this section.
Utah Code Annotated § 49-23-306(3)(b): (3) The cancellation under this Subsection
Utah Code Annotated § 49-23-306(3)(c): Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.


Utah Code Annotated § 49-23-307 Defined benefit annual cost-of-living adjustment.
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Utah Code Annotated § 49-23-307(1): 49-23-305 The office shall make an annual cost-of-living adjustment to:
Utah Code Annotated § 49-23-307(1)(a): 49-23-305 an original allowance paid under Section
Utah Code Annotated § 49-23-307(1)(b): an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
Utah Code Annotated § 49-23-307(2): 
Utah Code Annotated § 49-23-307(2)(a): The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 2.5%.
Utah Code Annotated § 49-23-307(2)(b): Annual increases in the Consumer Price Index in excess of 2.5% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 2.5%.
Utah Code Annotated § 49-23-307(3): The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
Utah Code Annotated § 49-23-307(4): The cost-of-living adjustment made under this section may not decrease the allowance.


Utah Code Annotated § 49-23-308 Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
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Utah Code Annotated § 49-23-308(1): 
Utah Code Annotated § 49-23-308(1)(a): A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
Utah Code Annotated § 49-23-308(1)(b): At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
Utah Code Annotated § 49-23-308(1)(c): The member's retirement date shall be immediately after the purchase of years of service credit.
Utah Code Annotated § 49-23-308(1)(d): The member shall pay at least 5% of the cost of the purchase.
Utah Code Annotated § 49-23-308(1)(e): To qualify for a purchase of service credit under this section, the member shall:
Utah Code Annotated § 49-23-308(1)(e)(i): have at least five years of service credit; and
Utah Code Annotated § 49-23-308(1)(e)(ii): otherwise meet federal eligibility requirements.
Utah Code Annotated § 49-23-308(2): 49-11-403 The purchase price for the years of service credit shall be calculated and paid for as provided in Section
Utah Code Annotated § 49-23-308(3): Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
Utah Code Annotated § 49-23-308(4): Only members retiring from this system may purchase service credit under this section.


Utah Code Annotated § 49-23-309 Defined benefit adjustments -- Conditions -- Process -- Future years accrual.
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Utah Code Annotated § 49-23-309(1): 49-23-301(2)(b); 49-11-205; (2); (2); 49-23-301(2)(a) In accordance with this section, the Legislature may make adjustments to the benefits provided for the defined benefit portion of the Tier II Hybrid Retirement System created under this part if the member's contribution required under Subsection
Utah Code Annotated § 49-23-309(1)(a): 49-11-205; (2); (2)
Utah Code Annotated § 49-23-309(1)(a)(i): 49-11-205; (2) the membership council created under Section
Utah Code Annotated § 49-23-309(1)(a)(ii): (2) the board recommends specific adjustments to the Legislature in accordance with Subsection
Utah Code Annotated § 49-23-309(1)(b): 49-23-301(2)(a) an actuarial study that conforms with generally accepted actuarial principles and practices and with the Actuarial Standards of Practice issued by the Actuarial Standards Board and requested or commissioned by the board or the Legislature concludes:
Utah Code Annotated § 49-23-309(1)(b)(i): there is a significant likelihood that contribution rates will continue to rise; and
Utah Code Annotated § 49-23-309(1)(b)(ii): 49-23-301(2)(a) that participating employers are liable for system costs above the contribution rate established under Subsection
Utah Code Annotated § 49-23-309(2): (1)(a); (b); 49-23-102; 49-23-303; 49-23-304(2)(a); 49-23-307 If the conditions under Subsection
Utah Code Annotated § 49-23-309(2)(a): 49-23-102 the final average salary calculation provided under Section
Utah Code Annotated § 49-23-309(2)(b): 49-23-303 the years of service required to be eligible to receive a retirement allowance under Section
Utah Code Annotated § 49-23-309(2)(c): 49-23-304(2)(a) the years of service credit multiplier established under Subsection
Utah Code Annotated § 49-23-309(2)(d): 49-23-307 the annual cost-of-living adjustment under Section
Utah Code Annotated § 49-23-309(2)(e): other provisions of the defined benefit portion of the Tier II Hybrid Retirement System.
Utah Code Annotated § 49-23-309(3): (1); (2); (1)(b); (3)(a)
Utah Code Annotated § 49-23-309(3)(a): (1); (2); (1)(b) Notwithstanding the provisions of Subsections
Utah Code Annotated § 49-23-309(3)(a)(i): cannot reasonably be sustained under its current provisions;
Utah Code Annotated § 49-23-309(3)(a)(ii): is critically underfunded; and
Utah Code Annotated § 49-23-309(3)(a)(iii): has become unstable and is in risk of collapse.
Utah Code Annotated § 49-23-309(3)(b): (3)(a) Subject to federal law, the adjustments under Subsection
Utah Code Annotated § 49-23-309(3)(b)(i): conversion to a different type of retirement plan;
Utah Code Annotated § 49-23-309(3)(b)(ii): equitable distribution of system assets to retirees and members; and
Utah Code Annotated § 49-23-309(3)(b)(iii): a closure of the system.


Utah Code Annotated § 49-23-401 Contributions -- Rates.
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Utah Code Annotated § 49-23-401(1): (1)(a); 49-23-301(2)(c); Part 3, Tier II Hybrid Retirement System; Part 3, Tier II Hybrid Retirement System
Utah Code Annotated § 49-23-401(1)(a): Up to the amount allowed by federal law, the participating employer shall make a nonelective contribution of 14% of the participant's compensation to a defined contribution plan.
Utah Code Annotated § 49-23-401(1)(b): (1)(a); 49-23-301(2)(c); Part 3, Tier II Hybrid Retirement System; Part 3, Tier II Hybrid Retirement System In addition to the nonelective contribution described in Subsection
Utah Code Annotated § 49-23-401(2): (1); (2); (2)(a)
Utah Code Annotated § 49-23-401(2)(a): (1) The participating employer shall contribute the contributions described in Subsection
Utah Code Annotated § 49-23-401(2)(a)(i): is sponsored by the board; and
Utah Code Annotated § 49-23-401(2)(a)(ii): has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986.
Utah Code Annotated § 49-23-401(2)(b): (2) The member may make voluntary deferrals to:
Utah Code Annotated § 49-23-401(2)(b)(i): (2) the qualified 401(k) plan that receives the employer contribution described in this Subsection
Utah Code Annotated § 49-23-401(2)(b)(ii): at the member's option, another defined contribution plan established by the participating employer.
Utah Code Annotated § 49-23-401(2)(c): (2)(a) In addition to the contributions specified under Subsection
Utah Code Annotated § 49-23-401(3): (3)(c); (2)(a); (2)(b); (3)(a); 49-23-203; (3)(c); (3)(a)
Utah Code Annotated § 49-23-401(3)(a): (3)(c); (2)(a) Except as provided under Subsection
Utah Code Annotated § 49-23-401(3)(b): (2)(b) The total amount contributed by the member under Subsection
Utah Code Annotated § 49-23-401(3)(c): (3)(a); 49-23-203; (3)(c)
Utah Code Annotated § 49-23-401(3)(c)(i): (3)(a); 49-23-203 Upon filing a written request for exemption with the office, an eligible employee is exempt from the vesting requirements of Subsection
Utah Code Annotated § 49-23-401(3)(c)(ii): (3)(c) An employee who is exempt under this Subsection
Utah Code Annotated § 49-23-401(3)(d): (3)(a)
Utah Code Annotated § 49-23-401(3)(d)(i): (3)(a) Years of service credit under Subsection
Utah Code Annotated § 49-23-401(3)(d)(ii): At the time of vesting, if a member's years of service credit is within one-tenth of one year of the total years required for vesting, the member shall be considered to have the total years of service credit required for vesting.
Utah Code Annotated § 49-23-401(4): (2)(a); (3)(a); (2)(a); (3)(a); (3)(b)
Utah Code Annotated § 49-23-401(4)(a): (2)(a); (3)(a) Contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-401(4)(b): (2)(a); (3)(a) A member may direct the investment of contributions, including associated investment gains and losses, made by a participating employer under Subsection
Utah Code Annotated § 49-23-401(4)(c): (3)(b) A member may direct the investment of contributions made by the member under Subsection
Utah Code Annotated § 49-23-401(5): (2)(a) No loans shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-401(6): (2)(a) No hardship distributions shall be available from contributions made by a participating employer under Subsection
Utah Code Annotated § 49-23-401(7): (7)(b); (3)(a); (2)(a); (3)(a); (3)(a)
Utah Code Annotated § 49-23-401(7)(a): (7)(b); (3)(a); (2)(a) Except as provided in Subsection
Utah Code Annotated § 49-23-401(7)(b): (3)(a); (3)(a) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection
Utah Code Annotated § 49-23-401(7)(b)(i): all contributions made by the previous participating employer on behalf of the member, including associated investment gains and losses, shall be reinstated upon the member's employment as a regular full-time employee; and
Utah Code Annotated § 49-23-401(7)(b)(ii): (3)(a) the length of time that the member worked with the previous employer shall be included in determining whether the member has completed the vesting period under Subsection
Utah Code Annotated § 49-23-401(7)(c): The office shall establish a forfeiture account and shall specify the uses of the forfeiture account, which may include an offset against administrative costs of employer contributions made under this section.
Utah Code Annotated § 49-23-401(8): (2) The office may request from any other plan under Subsection
Utah Code Annotated § 49-23-401(9): The office may take any action that in the office's judgment is necessary to maintain the tax-qualified status of the office's 401(k) defined contribution plan under federal law.


Utah Code Annotated § 49-23-402 Defined contribution distributions for disabled members.
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For a person who is disabled and receives contributions under Subsection

Utah Code Annotated § 49-23-403 Eligibility to receive a retirement allowance for a benefit tied to a retirement date for defined contribution members.
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Utah Code Annotated § 49-23-403(1): 49-23-303 As used in this section, "eligible to receive a retirement allowance" means the date selected by the member who is a participant under this part on which the member has ceased employment and would be qualified to receive an allowance under Section
Utah Code Annotated § 49-23-403(2): 63A-17-508 The office and a participating employer shall make an accounting of years of service credit accrued for a member who is a participant under this part in order to calculate when a member would be eligible to receive a retirement allowance for purposes of establishing when a member may be eligible for a benefit tied to a retirement date that may be provided under Section


Utah Code Annotated § 49-23-501 Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
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Utah Code Annotated § 49-23-501(1): The office shall provide a death benefit for members of this system.
Utah Code Annotated § 49-23-501(2): The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
Utah Code Annotated § 49-23-501(2)(a): benefit levels;
Utah Code Annotated § 49-23-501(2)(b): classes of members; and
Utah Code Annotated § 49-23-501(2)(c): a living benefit option.
Utah Code Annotated § 49-23-501(3): 49-23-304(4); 49-23-306 This death benefit is payable when:
Utah Code Annotated § 49-23-501(3)(a): 49-23-304(4) the member dies prior to the member's retirement date or dies under circumstances which Subsection
Utah Code Annotated § 49-23-501(3)(b): the office receives acceptable proof of death; and
Utah Code Annotated § 49-23-501(3)(c): 49-23-306 benefits are not payable under Section
Utah Code Annotated § 49-23-501(4): The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
Utah Code Annotated § 49-23-501(4)(a): the return of any member contributions under this chapter; plus
Utah Code Annotated § 49-23-501(4)(b): a percentage of the final average salary of the member to be determined by the board.
Utah Code Annotated § 49-23-501(5): Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
Utah Code Annotated § 49-23-501(6): 49-23-301; 49-23-401 The cost of the death benefit shall be paid by the participating employer in addition to the contribution rate established under Section
Utah Code Annotated § 49-23-501(7): (4)(b) The portion of the death benefit provided under Subsection
Utah Code Annotated § 49-23-501(7)(a): within a period of 120 days after the last day of work for which the person received compensation; or
Utah Code Annotated § 49-23-501(7)(b): while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
Utah Code Annotated § 49-23-501(8): (4)(b); 49-11-609; 49-11-610 The death benefit provided under Subsection
Utah Code Annotated § 49-23-501(9): (7) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection
Utah Code Annotated § 49-23-501(10): Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office and the office is not liable for any further or additional claims or assessments on behalf of the member.
Utah Code Annotated § 49-23-501(11): Title 75, Chapter 2, Intestate Succession and Wills Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under
Utah Code Annotated § 49-23-501(12): A death benefit under this section may not be paid on behalf of a retiree under this system.
Utah Code Annotated § 49-23-501(13): (4); 49-23-502; 49-23-503 Except for the death benefit described in Subsection


Utah Code Annotated § 49-23-502 Death of married members -- Service retirement benefits to surviving spouse.
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Utah Code Annotated § 49-23-502(1): 49-23-304 As used in this section, "member's full allowance" means an Option Three allowance calculated under Section
Utah Code Annotated § 49-23-502(2): Upon the request of a deceased member's surviving spouse at the time of the member's death, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met:
Utah Code Annotated § 49-23-502(2)(a): the member has:
Utah Code Annotated § 49-23-502(2)(a)(i): 15 or more years of service credit;
Utah Code Annotated § 49-23-502(2)(a)(ii): attained age 62 with 10 or more years of service credit; or
Utah Code Annotated § 49-23-502(2)(a)(iii): attained age 65 with four or more years of service credit; and
Utah Code Annotated § 49-23-502(2)(b): the member dies leaving a surviving spouse.
Utah Code Annotated § 49-23-502(3): The surviving spouse who requests a benefit under this section shall apply in writing to the office. The allowance shall begin on the first day of the month:
Utah Code Annotated § 49-23-502(3)(a): following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
Utah Code Annotated § 49-23-502(3)(b): following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code Annotated § 49-23-502(4): The allowance payable to a surviving spouse under Subsection (2) is:
Utah Code Annotated § 49-23-502(4)(a): if the member has 25 or more years of service credit at the time of death, the surviving spouse shall receive the member's full allowance;
Utah Code Annotated § 49-23-502(4)(b): if the member has between 20-24 years of service credit and is not age 60 or older at the time of death, the surviving spouse shall receive two-thirds of the member's full allowance;
Utah Code Annotated § 49-23-502(4)(c): if the member has between 15-19 years of service credit and is not age 62 or older at the time of death, the surviving spouse shall receive one-third of the member's full allowance; or
Utah Code Annotated § 49-23-502(4)(d): if the member is age 60 or older with 20 or more years of service credit, age 62 or older with 10 or more years of service credit, or age 65 or older with four or more years of service credit at the time of death, the surviving spouse shall receive an Option Three benefit with actuarial reductions.
Utah Code Annotated § 49-23-502(5): 49-11-612 The benefit calculation for a surviving spouse with a valid domestic relations order benefits on file with the office before the member's death date in accordance with Section
Utah Code Annotated § 49-23-502(6): 49-23-501; 49-23-501
Utah Code Annotated § 49-23-502(6)(a): 49-23-501 Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any other payments made under Section
Utah Code Annotated § 49-23-502(6)(b): 49-23-501 Payments made under this section and Section
Utah Code Annotated § 49-23-502(7): 49-23-503; 49-11-612 If the death benefits under this section or Section


Utah Code Annotated § 49-23-503 Death of active member in line of duty -- Payment of benefits.
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If an active member of this system dies, benefits are payable as follows:Utah Code Annotated § 49-23-503(1): 49-23-304 If the death is classified by the office as a line-of-duty death, benefits are payable as follows:
Utah Code Annotated § 49-23-503(1)(a): If the member has accrued less than 20 years of public safety service or firefighter service credit, the surviving spouse shall receive:
Utah Code Annotated § 49-23-503(1)(a)(i): a lump sum equal to six months of the active member's final average salary; and
Utah Code Annotated § 49-23-503(1)(a)(ii): the greater of:
Utah Code Annotated § 49-23-503(1)(a)(ii)(A): an allowance equal to 30% of the member's final average monthly salary; or
Utah Code Annotated § 49-23-503(1)(a)(ii)(B): an allowance equal to 2% of the member's final average monthly salary multiplied by the years of service credit accrued by the member.
Utah Code Annotated § 49-23-503(1)(b): 49-23-304 If the member has accrued 20 or more years of public safety service or firefighter service credit, the member shall be considered to have retired with an Option One allowance calculated without an actuarial reduction under Section
Utah Code Annotated § 49-23-503(2): 49-23-102(14)
Utah Code Annotated § 49-23-503(2)(a): A volunteer firefighter is eligible for a line-of-duty death benefit under this section if the death results from external force, violence, or disease directly resulting from firefighter service.
Utah Code Annotated § 49-23-503(2)(b): The lowest monthly compensation of firefighters of a city of the first class in this state at the time of death shall be considered to be the final average monthly salary of a volunteer firefighter for purposes of computing these benefits.
Utah Code Annotated § 49-23-503(2)(c): 49-23-102(14) Each volunteer fire department shall maintain a current roll of all volunteer firefighters that meet the requirements of Subsection
Utah Code Annotated § 49-23-503(3): 49-23-502; 49-23-502
Utah Code Annotated § 49-23-503(3)(a): 49-23-502 If the death is classified as a line-of-duty death by the office, death benefits are payable under this section and the surviving spouse is not eligible for benefits under Section
Utah Code Annotated § 49-23-503(3)(b): 49-23-502 If the death is not classified as a line-of-duty death by the office, benefits are payable in accordance with Section
Utah Code Annotated § 49-23-503(4): 
Utah Code Annotated § 49-23-503(4)(a): A surviving spouse who qualifies for a monthly benefit under this section shall apply in writing to the office.
Utah Code Annotated § 49-23-503(4)(b): The allowance shall begin on the first day of the month following the month in which the:
Utah Code Annotated § 49-23-503(4)(b)(i): member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or
Utah Code Annotated § 49-23-503(4)(b)(ii): application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.


Utah Code Annotated § 49-23-504 Death of members -- Exemption from vesting requirements for employer nonelective contributions to defined contribution plan.
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Utah Code Annotated § 49-23-504(1): 49-23-302; 49-23-401; 49-23-302(2)(a); 49-23-401(3)(a)
Utah Code Annotated § 49-23-504(1)(a): 49-23-302; 49-23-401; 49-23-302(2)(a); 49-23-401(3)(a) If an active member dies, employer nonelective contributions made on behalf of the employee to a defined contribution plan under Section
Utah Code Annotated § 49-23-504(1)(b): The total amount of nonelective contributions made by the participating employer vests to the member upon death and the member's beneficiary is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses.
Utah Code Annotated § 49-23-504(2): 49-23-501; 49-23-502; 49-23-503 Employer contributions vested and distributed under this section are in addition to and separate from the benefits payable under Sections


Utah Code Annotated § 49-23-601 Long-term disability coverage.
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Utah Code Annotated § 49-23-601(1): Chapter 21, Public Employees' Long-Term Disability Act A participating employer shall cover a public safety service employee who initially enters employment on or after July 1, 2011, under
Utah Code Annotated § 49-23-601(2): Chapter 21, Public Employees' Long-Term Disability Act; 49-16-701; (2)(a); (b); 49-11-901.5
Utah Code Annotated § 49-23-601(2)(a): Chapter 21, Public Employees' Long-Term Disability Act A participating employer shall cover a firefighter service employee who initially enters employment on or after July 1, 2011, under
Utah Code Annotated § 49-23-601(2)(b): 49-16-701 In accordance with this section, a participating employer shall provide long-term disability benefit coverage for a volunteer firefighter as provided under Section
Utah Code Annotated § 49-23-601(2)(c): (2)(a); (b); 49-11-901.5 The office shall ensure that the cost of the long-term disability benefit coverage provided under Subsections


Utah Code Annotated § 49-23-602 Benefit protection contract.
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Utah Code Annotated § 49-23-602(1): 49-21-102 As used in this section:
Utah Code Annotated § 49-23-602(1)(a): 49-21-102 "Objective medical impairment" means the same as that term is defined in Section
Utah Code Annotated § 49-23-602(1)(b): "Qualifying injury or illness" means a physical or mental objective medical impairment resulting from external force or violence as a result of the performance of an employment duty.
Utah Code Annotated § 49-23-602(2): 49-11-404; 49-11-404
Utah Code Annotated § 49-23-602(2)(a): 49-11-404 A participating employer shall provide a benefit protection contract described in Section
Utah Code Annotated § 49-23-602(2)(b): 49-11-404 A participating employer may elect to provide a benefit protection contract for any other injury or illness of a public safety service employee or firefighter service employee in accordance with the requirements for providing a benefit protection contract, including the provisions of Section
Utah Code Annotated § 49-23-602(3): (2)(a); 49-11-404
Utah Code Annotated § 49-23-602(3)(a): (2)(a) For purposes of Subsection
Utah Code Annotated § 49-23-602(3)(b): 49-11-404 In addition to the annual report requirements under Section
Utah Code Annotated § 49-23-602(3)(b)(i): if there is final determination that a public safety service employee or firefighter service employee has suffered a qualifying injury or illness and is awarded an ongoing monthly disability benefit based on that qualifying injury or illness, the participating employer shall immediately notify the office of the employee's award of that ongoing monthly disability benefit; and
Utah Code Annotated § 49-23-602(3)(b)(ii): if the public safety service employee's or firefighter service employee's monthly disability benefit is terminated for any reason, the participating employer shall immediately notify the office of the termination of the monthly disability benefit.