Utah Code § 49-11-607 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-607
§ 49-11-607. Determination of benefits -- Errors in records or calculations -- Correction of errors by the office.
Status: in_force

(1) 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 (2), (3), and (4) or other law. (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. (b) Future payments shall be made to any member, retiree, participant, covered individual, alternate payee, or beneficiary to: (i) pay the benefit to which the member or beneficiary was entitled; or (ii) recover any overpayment. (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. (b) If insufficient employer contributions have been received by the office, the participating employer shall pay any delinquent employer contributions, plus interest under Section 49-11-503, required by the office to maintain the system, plan, or program affected on an actuarially sound basis. (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. (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 § 49-11-612 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-612
§ 49-11-612. Domestic relations order benefits -- Nonassignability of benefits or payments -- Exemption from legal process.
Status: in_force

(1) As used in this section, "domestic relations order benefits" means: (a) an allowance; (b) a defined contribution account established under: (i) Part 8, Defined Contribution Plans; (ii) Chapter 22, New Public Employees' Tier II Contributory Retirement Act; or (iii) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act; (c) a continuing monthly death benefit established under: (i) Chapter 14, Part 5, Death Benefit; (ii) Chapter 15, Part 5, Death Benefit; (iii) Chapter 16, Part 5, Death Benefit; (iv) Chapter 17, Part 5, Death Benefit; (v) Chapter 18, Part 5, Death Benefit; or (vi) Chapter 19, Part 5, Death Benefit; (d) a lump sum death benefit provided under: (i) Chapter 12, Part 5, Death Benefit; (ii) Chapter 13, Part 5, Death Benefit; (iii) Chapter 22, Part 5, Death Benefit; or (iv) Chapter 23, Part 5, Death Benefit; or (e) a refund of member contributions upon termination. (2) Except as provided in Subsections (3), (4), and (5), the right of any member, retiree, participant, covered individual, or beneficiary to any retirement benefit, retirement payment, or any other retirement right accrued or accruing under this title and the assets of the funds created by this title are not subject to alienation or assignment by the member, retiree, participant, or their beneficiaries and are not subject to attachment, execution, garnishment, or any other legal or equitable process. (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. (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. (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. (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. (c) Domestic relations order benefits split under a domestic relations order are subject to the following: (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; (ii) payments to an alternate payee shall begin at the time the member or beneficiary begins receiving payments; and (iii) the alternate payee shall receive payments in the same form as allowances received by the member or beneficiary. (d) (i) Except as provided under Subsection (4)(d)(ii), to be valid, a court order under this section must be on file with the office before the member's date of death. (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. (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. (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. (6) The board shall make rules to implement this section.
Utah Code § 49-12-302 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-302
§ 49-12-302. Purchase of service credit.
Status: in_force

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 49-11-403.
Utah Code § 49-18-101 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-101
§ 49-18-101. Title.
Status: in_force

This chapter is known as the "Judges' Noncontributory Retirement Act."
Utah Code § 49-11-622 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-622
§ 49-11-622. Subsidiaries or other companies owned by independent corporations -- Participation -- Withdrawal.
Status: in_force

(1) Notwithstanding any other provision of this title, an independent corporation, as defined in Section 63E-1-102, which participates in a system or plan prior to July 1, 2006, and which owns a subsidiary, or other company may provide for the participation of employees with that system or plan as follows: (a) 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 (2); (b) an employee hired by the independent corporation and transferred to a subsidiary, or other company on or after the date set under Subsection (1)(a) may not participate in a system or plan; and (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. (2) The independent corporation described under Subsection (1) shall elect to: (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 (1)(a); or (b) 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 (1)(a). (3) If an independent corporation elects to continue participation under Subsection (2)(a), the independent corporation and the transferred employees shall continue to be subject to the laws and the rules governing the system or plan in which the employee participates, including the accrual of service credit and payment of contributions.
Utah Code § 49-18-401 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-401
§ 49-18-401. Eligibility for an allowance -- Date of retirement -- Qualifications.
Status: in_force

(1) A member is qualified to receive an allowance when: (a) the member has a bona fide termination of employment before the member's retirement date and provides evidence of the termination; (b) the member has submitted to the office a retirement application form that states the member's proposed retirement date; and (c) one of the following conditions is met as of the member's retirement date: (i) the member has accrued at least six years of service credit and has attained an age of 70 years; (ii) the member has accrued at least 10 years of service credit and has attained an age of 62 years; (iii) the member has accrued at least 20 years of service credit and has attained an age of 55 years; or (iv) the member has accrued at least 25 years of service credit. (2) (a) The member's retirement date: (i) shall be the 1st or the 16th day of the month, as selected by the member; (ii) shall be on or after the date of termination; and (iii) may not be more than 90 days before or after the date the application is received by the office. (b) A member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection (2)(a)(i).
Utah Code § 49-16-601 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-601
§ 49-16-601. Disability benefit -- Nonline-of-duty disability -- Benefits -- Monthly allowance.
Status: in_force

(1) 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: (a) if the member has less than five years of service credit in this system, disability benefits are not payable; and (b) 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 49-16-602. (2) The monthly disability retirement benefit is 50% of the member's final average monthly salary.
Utah Code § 49-11-102 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-102
§ 49-11-102. Definitions.
Status: in_force

As used in this title: (1) (a) "Active member" means a member who: (i) is employed by a participating employer and accruing service credit; or (ii) within the previous 120 days: (A) has been employed by a participating employer; and (B) accrued service credit. (b) "Active member" does not include a retiree. (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. (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. (4) (a) "Agency" means: (i) a department, division, agency, office, authority, commission, board, institution, or hospital of the state; (ii) a county, municipality, school district, special district, or special service district; (iii) a state college or university; or (iv) any other participating employer. (b) "Agency" does not include an entity listed under Subsection (4)(a)(i) that is a subdivision of another entity listed under Subsection (4)(a). (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. (6) "Alternate payee" means a member's former spouse or family member eligible to receive payments under a Domestic Relations Order in compliance with Section 49-11-612. (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. (8) "Annuity" means monthly payments derived from member contributions. (9) "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: (a) who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section 49-12-407 for a Tier I appointive officer; and (b) whose appointive position is full-time as certified by the participating employer for a Tier II appointive officer. (10) (a) "At-will employee" means a person who is employed by a participating employer and: (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; (ii) whose on-going employment status is entirely at the discretion of the person's employer; or (iii) who may be terminated without cause by a designated supervisor, manager, or director. (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. (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. (12) "Board" means the Utah State Retirement Board established under Section 49-11-202. (13) "Board member" means a person serving on the Utah State Retirement Board as established under Section 49-11-202. (14) "Board of Higher Education" or "Utah Board of Higher Education" means the Utah Board of Higher Education described in Section 53H-1-203. (15) "Bona fide termination of employment" means a circumstance in which a member: (a) terminates any employer-employee relationship with a participating employer and any direct or indirect fee-for-service relationship with a participating employer; (b) ceases actual work for any participating employer; and (c) completes each action described in Subsections (15)(a) and (b) without having any kind of prearrangement or understanding with a participating employer that anticipates, following the member's termination of employment and retirement, any kind of: (i) employment with a participating employer; or (ii) fee-for-service relationship with a participating employer. (16) "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. (17) "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 Chapter 19, Utah Governors' and Legislators' Retirement Act. (18) "Council member" means a person serving on the Membership Council established under Section 49-11-205. (19) "Covered individual" means any individual covered under Chapter 20, Public Employees' Benefit and Insurance Program Act. (20) "Current service" means covered service under: (a) Chapter 12, Public Employees' Contributory Retirement Act; (b) Chapter 13, Public Employees' Noncontributory Retirement Act; (c) Chapter 14, Public Safety Contributory Retirement Act; (d) Chapter 15, Public Safety Noncontributory Retirement Act; (e) Chapter 16, Firefighters' Retirement Act; (f) Chapter 17, Judges' Contributory Retirement Act; (g) Chapter 18, Judges' Noncontributory Retirement Act; (h) Chapter 19, Utah Governors' and Legislators' Retirement Act; (i) Chapter 22, New Public Employees' Tier II Contributory Retirement Act; or (j) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act. (21) "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: (a) years of service; (b) final average monthly salary; or (c) a retirement multiplier. (22) "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. (23) "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: (a) the State Board of Education and its instrumentalities; (b) any institution of higher education and its branches; (c) any school district and its instrumentalities; (d) any vocational and technical school; and (e) any entity arising out of a consolidation agreement between entities described under this Subsection (23). (24) "Elected official": (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; (b) includes a person who is appointed to serve an unexpired term of office described under Subsection (24)(a); and (c) does not include a judge or justice who is subject to a retention election under Section 20A-12-201. (25) (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. (b) "Employer" may also include an agency financed in whole or in part by public funds. (26) "Exempt employee" means an employee working for a participating employer: (a) who is not eligible for service credit under Section 49-12-203, 49-13-203, 49-14-203, 49-15-203, or 49-16-203; and (b) for whom a participating employer is not required to pay contributions or nonelective contributions. (27) "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. (28) "Fund" means any fund created under this title for the purpose of paying benefits or costs of administering a system, plan, or program. (29) (a) "Inactive member" means a member who has not been employed by a participating employer for a period of at least 120 days. (b) "Inactive member" does not include retirees. (30) (a) "Initially entering" means hired, appointed, or elected for the first time, in current service as a member with any participating employer. (b) "Initially entering" does not include a person who has any prior service credit on file with the office. (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: (i) does not have any prior service credit on file with the office; (ii) is covered by a retirement plan other than a retirement plan created under this title; and (iii) moves to a position with a participating employer that is covered by this title. (31) "Institution of higher education" means an institution described in Section 53H-1-102. (32) (a) "Member" means a person, except a retiree, with contributions on deposit with a system, the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act, or with a terminated system. (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. (33) "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: (a) the member; and (b) the participating employer on the member's behalf under Section 414(h) of the Internal Revenue Code. (34) "Nonelective contribution" means an amount contributed by a participating employer into a participant's defined contribution account. (35) "Normal cost rate": (a) means the percent of salary that is necessary for a retirement system that is fully funded to maintain its fully funded status; and (b) is determined by the actuary based on the assumed rate of return established by the board. (36) "Office" means the Utah State Retirement Office. (37) "Participant" means an individual with voluntary deferrals or nonelective contributions on deposit with the defined contribution plans administered under this title. (38) "Participating employer" means a participating employer, as defined by 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, and Chapter 18, Judges' Noncontributory Retirement Act, or an agency financed in whole or in part by public funds which is participating in a system or plan as of January 1, 2002. (39) "Part-time appointed board member" means a person: (a) who is appointed to serve as a member of a board, commission, council, committee, or panel of a participating employer; and (b) whose service as a part-time appointed board member does not qualify as a regular full-time employee as defined under Section 49-12-102, 49-13-102, or 49-22-102. (40) "Pension" means monthly payments derived from participating employer contributions. (41) "Plan" means the Utah Governors' and Legislators' Retirement Plan created by Chapter 19, Utah Governors' and Legislators' Retirement Act, the New Public Employees' Tier II Defined Contribution Plan created by Chapter 22, Part 4, Tier II Defined Contribution Plan, the New Public Safety and Firefighter Tier II Defined Contribution Plan created by Chapter 23, Part 4, Tier II Defined Contribution Plan, or the defined contribution plans created under Section 49-11-801. (42) (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. (b) "Political subdivision" includes special districts, special service districts, or authorities created by the Legislature or by local governments, including the office. (c) "Political subdivision" does not include a project entity created under Title 11, Chapter 13, Interlocal Cooperation Act, that was formed prior to July 1, 1987. (43) "Program" means the Public Employees' Insurance Program created under Chapter 20, Public Employees' Benefit and Insurance Program Act, or the Public Employees' Long-Term Disability program created under Chapter 21, Public Employees' Long-Term Disability Act. (44) "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. (45) "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. (46) "Refund interest" means the amount accrued on member contributions at a rate adopted by the board. (47) "Retiree" means an individual who has qualified for an allowance under this title. (48) "Retirement" means the status of an individual who has become eligible, applies for, and is entitled to receive an allowance under this title. (49) "Retirement date" means the date selected by the member on which the member's retirement becomes effective with the office. (50) "Retirement related contribution": (a) means any employer payment to any type of retirement plan or program made on behalf of an employee; and (b) does not include Social Security payments or Social Security substitute payments made on behalf of an employee. (51) "Service credit" means: (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 (b) periods of time otherwise purchasable under this title. (52) "Surviving spouse" means: (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 (b) 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 49-11-612. (53) "System" means the individual retirement systems created by 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, and Chapter 19, Utah Governors' and Legislators' Retirement Act, the defined benefit portion of the Tier II Hybrid Retirement System under Chapter 22, Part 3, Tier II Hybrid Retirement System, and the defined benefit portion of the Tier II Hybrid Retirement System under Chapter 23, Part 3, Tier II Hybrid Retirement System. (54) "Technical college" means the same as that term is defined in Section 53H-1-101. (55) "Tier I" means a system or plan under this title for which: (a) an employee is eligible to participate if the employee initially enters regular full-time employment before July 1, 2011; or (b) a governor or legislator who initially enters office before July 1, 2011. (56) (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: (i) if the employee initially enters regular full-time employment on or after July 1, 2011; or (ii) if the governor, legislator, or full-time elected official initially enters office on or after July 1, 2011. (b) "Tier II" includes: (i) the Tier II hybrid system established under: (A) Chapter 22, Part 3, Tier II Hybrid Retirement System; or (B) Chapter 23, Part 3, Tier II Hybrid Retirement System; and (ii) the Tier II Defined Contribution Plan (Tier II DC Plan) established under: (A) Chapter 22, Part 4, Tier II Defined Contribution Plan; or (B) Chapter 23, Part 4, Tier II Defined Contribution Plan. (57) "Unfunded actuarial accrued liability" or "UAAL": (a) is determined by the system's actuary; and (b) means the excess, if any, of the accrued liability of a retirement system over the actuarial value of its assets. (58) "Voluntary deferrals" means an amount contributed by a participant into that participant's defined contribution account.
Utah Code § 49-22-504 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-504
§ 49-22-504. Exemption from vesting requirements for military service members and spouses with orders outside the state.
Status: in_force

(1) As used in this section, "service member" means the same as that term is defined in Section 71A-1-101. (2) Employer nonelective contributions made on a member's behalf to a defined contribution plan under Section 49-22-303 or 49-22-401 are exempt from the vesting requirements of Subsections 49-22-303(2)(a) and 49-22-401(3)(a) if: (a) the member or the member's lawful spouse is a service member; (b) before the employer nonelective contributions vest in accordance with Subsection 49-22-303(2)(a) or 49-22-401(3)(a), the member or the member's spouse receives permanent change of station or relocation orders outside the state; (c) the member has a bona fide termination of employment with all participating employers; and (d) the member applies in writing to the office requesting an exemption under this section. (3) After the office receives a written application under this section and determines the member satisfies the conditions described in Subsection (2), the total amount of employer nonelective contributions made on a member's behalf vest to the member.
Utah Code § 49-15-504 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-504
§ 49-15-504. Benefits payable upon death of retired member -- Enhanced benefit election -- Rulemaking.
Status: in_force

(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. (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time of retirement, a retiree may elect to increase the spousal death benefit to 75% of an allowance computed in accordance with Section 49-15-402. (b) If an election is made under Subsection (2)(a), the member's allowance shall be reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to pay for the increased spousal death benefit above 65%. (3) (a) 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 49-15-402. (b) A retiree may elect to purchase the optional spousal death benefit until July 1, 2010. (c) If an election is made under Subsection (3)(b), the retiree's allowance shall be reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to pay for the increased spousal death benefit above 65%. (d) The board shall make rules to administer the death benefit under this Subsection (3). (4) 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 49-15-502(1)(d). (5) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month following the month in which the: (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 (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 § 49-12-104 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-104
§ 49-12-104. Creation of trust fund.
Status: in_force

(1) There is created the "Public Employees' Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system. (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. (3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Utah Code § 49-14-601 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-601
§ 49-14-601. Long-term disability coverage.
Status: in_force

Each participating employer shall cover its public safety employees under Title 49, Chapter 21, Public Employees' Long-Term Disability Act, or a substantially similar long-term disability program.
Utah Code § 49-22-401 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-401
§ 49-22-401. Contributions -- Rates.
Status: in_force

(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. (2) (a) The participating employer shall contribute the 10% nonelective contribution described in Subsection (1) to a defined contribution plan qualified under Section 401(k) of the Internal Revenue Code that: (i) is sponsored by the board; and (ii) has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986. (b) The member may make voluntary deferrals to: (i) the qualified 401(k) plan that receives the employer contribution described in this Subsection (2); or (ii) at the member's option, another defined contribution plan established by the participating employer. (c) In addition to the percent specified under Subsection (2)(a), the participating employer shall pay the corresponding Tier I system amortization rate of the employee's compensation to the office to be applied to the employer's corresponding Tier I system liability. (3) (a) Except as provided under Sections 49-22-503 and 49-23-504 and Subsection (3)(c), the total amount contributed by the participating employer under Subsection (2)(a) vests to the member upon accruing four years of employment as a regular full-time employee under this title. (b) The total amount contributed by the member under Subsection (2)(b) vests to the member's benefit immediately and is nonforfeitable. (c) (i) Upon filing a written request for exemption with the office, an eligible employee is exempt from the vesting requirements of Subsection (3)(a) in accordance with Section 49-22-205. (ii) An employee who is exempt under this Subsection (3)(c) is not eligible for additional service credit in the plan for the period of exempt employment. (d) (i) Years of employment under Subsection (3)(a) includes any fraction of a year to which the member may be entitled. (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. (4) (a) Contributions made by a participating employer under Subsection (2)(a) shall be invested in a default option selected by the board until the member is vested in accordance with Subsection (3)(a). (b) A member may direct the investment of contributions including associated investment gains and losses made by a participating employer under Subsection (2)(a) only after the contributions have vested in accordance with Subsection (3)(a). (c) A member may direct the investment of contributions made by the member under Subsection (3)(b). (5) No loans shall be available from contributions made by a participating employer under Subsection (2)(a). (6) No hardship distributions shall be available from contributions made by a participating employer under Subsection (2)(a). (7) (a) Except as provided in Subsection (7)(b), if a member terminates employment with a participating employer prior to the vesting period described in Subsection (3)(a), all contributions made by a participating employer on behalf of the member including associated investment gains and losses under Subsection (2)(a) are subject to forfeiture. (b) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection (3)(a) subsequently enters employment with the same or another participating employer within 10 years of the termination date of the previous employment: (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 (ii) 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 (3)(a). (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. (8) The office may request from any other plan under Subsection (2)(b)(ii) any relevant information pertaining to the maintenance of the plan's tax qualification under the Internal Revenue Code. (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 § 49-23-306 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-306
§ 49-23-306. Lump-sum death benefit for retiree and spouse.
Status: in_force

(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. (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. (c) The board may make rules for the administration of this lump-sum death benefit. (2) (a) 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 49-11-609 and 49-11-610. (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. (3) (a) A retiree may elect to cancel the lump-sum death benefit under this section. (b) The cancellation under this Subsection (3) is irrevocable. (c) Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.
Utah Code § 49-14-401 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-401
§ 49-14-401. Eligibility for service retirement -- Date of retirement -- Qualifications.
Status: in_force

(1) A member is qualified to receive an allowance from this system when: (a) except as provided under Subsection (3), the member has a bona fide termination of employment before the member's retirement date and provides evidence of the termination; (b) the member has submitted to the office a retirement application form that states the member's proposed retirement date; and (c) one of the following conditions is met as of the member's retirement date: (i) the member has accrued at least 20 years of service credit; (ii) the member has accrued at least 10 years of service credit and has attained an age of 60 years; or (iii) the member has accrued at least four years of service credit and has attained an age of 65 years. (2) (a) The member's retirement date: (i) shall be the 1st or the 16th day of the month, as selected by the member; (ii) shall be on or after the date of termination; and (iii) may not be more than 90 days before or after the date the application is received by the office. (b) Except as provided under Subsection (3), a member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection (2)(a)(i). (3) (a) A member who is employed by a participating employer and who is also an elected official is not required to terminate employment as an elected official to be qualified to receive an allowance under Subsection (1), unless the member is retiring from employment as an elected official. (b) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection 49-11-1203(2), is not required to terminate employment as a part-time appointed board member to be qualified to receive an allowance under Subsection (1). (c) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section 49-11-1202 for a different agency, is not required to terminate employment as an affiliated emergency services worker to be qualified to receive an allowance under Subsection (1). (d) 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 49-11-1202, for a different agency is not required to terminate employment as a part-time appointed or elected board member to be qualified to receive an allowance under Subsection (1). (4) An exemption from the requirement to terminate employment and remain qualified to receive an allowance as provided in Subsection (3) is available only for a member who, at the time of retirement, is at least: (a) 50 years old, if the member is retiring from a public safety system or firefighter system; or (b) 55 years old.
Utah Code § 49-13-407 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-407
§ 49-13-407. Annual cost-of-living adjustment.
Status: in_force

(1) The office shall make an annual cost-of-living adjustment to: (a) an original allowance paid under Section 49-13-402 or 49-13-405, if the allowance has been paid for at least one year; and (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. (2) (a) The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%. (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%. (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. (4) The cost-of-living adjustment made under this section may not decrease the allowance.
Utah Code § 49-19-401 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-401
§ 49-19-401. Eligibility for an allowance -- Governor -- Legislator.
Status: in_force

(1) A governor is qualified to receive an allowance when: (a) the governor has submitted to the office a retirement application form that states the proposed retirement date; and (b) one of the following conditions is met as of the retirement date: (i) the governor has completed at least one full term in office and has attained an age of 65 years; or (ii) the governor has served as governor of the state for at least 10 years and has attained an age of 62 years. (2) A legislator is qualified to receive an allowance when: (a) the legislator has submitted to the office a retirement application form that states the proposed retirement date; and (b) one of the following conditions is met as of the retirement date: (i) the legislator has completed at least four years in the Legislature and has attained an age of 65 years; or (ii) the legislator has completed at least 10 years in the Legislature and has attained an age of 62 years. (3) (a) The retirement date shall be the 1st or the 16th day of the month as selected by the member. (b) The retirement date may not be more than 90 days before or after the date the application is received by the office. (4) A member who withdraws member contributions shall forfeit all allowances based on those contributions. (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. (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 § 49-11-1205 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1205
§ 49-11-1205. Postretirement reemployment restriction exceptions.
Status: in_force

(1) (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: (i) the retiree is not reemployed by a participating employer for a period of at least 60 days from the retiree's retirement date; (ii) the retiree has a bona fide termination of employment on the retiree's retirement date; (iii) upon reemployment after the break in service under Subsection (1)(a)(i), the retiree does not receive any employer paid benefits, including: (A) retirement service credit or retirement-related contributions; (B) medical benefits; (C) dental benefits; (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 (E) paid time off, including sick, annual, or other type of leave; and (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 (B) the retiree is reemployed as a judge as defined under Section 78A-11-102. (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. (2) A retiree shall be considered as having completed the one-year separation from employment with a participating employer described in Section 49-11-1204, if the retiree: (a) before retiring: (i) was employed with a participating employer as a public safety service employee as defined in Section 49-14-102, 49-15-102, or 49-23-102; (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; (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; (iv) does not receive any long-term disability benefits from any participating employer; and (v) is at least 50 years old; and (b) is reemployed by a different participating employer. (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: (i) compensation, including any payment, discount, tax credit, voucher, or cash equivalent, the total of which, excluding any amount described in Subsection (3)(a)(ii) or (iii), does not exceed in any calendar year the amount described in Subsection (1)(a)(iv)(A), as adjusted in accordance with Subsection (1)(b); (ii) 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 (iii) reimbursement of expenses incurred in the performance of duties. (b) 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: (i) 50 years old, if the retiree is retiring from a public safety system or a firefighter system; or (ii) 55 years old. (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). (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: (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 (ii) may not receive an employer paid retirement service credit or retirement-related contribution. (c) For purposes of Subsection (4)(b)(i): (i) a part-time appointed or elected board member's compensation includes: (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 (B) the part-time appointed or elected board member's receipt of any other benefit provided by the participating employer; and (ii) the part-time appointed or elected board member's compensation does not include: (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 (B) 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 63A-3-106 and 63A-3-107 or by rules made by the Division of Finance according to Sections 63A-3-106 and 63A-3-107. (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. (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: (i) the retiree has a bona fide termination of employment on the retiree's retirement date; (ii) the retiree is not employed, including by a fee-for-service relationship, with any participating employer for a period of: (A) at least 90 days if the retiree is a public employee retiree; or (B) at least 90 days if the retiree is a public safety or firefighter retiree; (iii) the retiree agrees to a modified retirement allowance as described in Subsections (5)(b), (c), and (d); and (iv) the participating employer that reemploys the retiree agrees to pay to the office the normal cost rate in addition to the amortization rate. (b) During a period of reemployment, the retiree: (i) receives a retirement allowance that is 20% less than the retirement allowance the retiree is entitled to receive in accordance with: (A) for a retiree who retired under Chapter 12, Public Employees' Contributory Retirement Act, Section 49-12-402; (B) for a retiree who retired under Chapter 13, Public Employees' Noncontributory Retirement Act, Section 49-13-402; or (C) for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section 49-22-305; or (ii) a retirement allowance that is 15% less than the retirement allowance the retiree is entitled to receive in accordance with: (A) for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section 49-14-402; (B) for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section 49-15-402; (C) for a retiree who retired under Chapter 16, Firefighters' Retirement Act, Section 49-16-402; or (D) for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section 49-23-304. (c) During the period of reemployment, the retiree does not receive the annual cost-of-living adjustment described in: (i) for a retiree who retired under Chapter 12, Public Employees' Contributory Retirement Act, Section 49-12-407; (ii) for a retiree who retired under Chapter 13, Public Employees' Noncontributory Retirement Act, Section 49-13-407; (iii) for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section 49-14-403; (iv) for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section 49-15-403; (v) for a retiree who retired under Chapter 16, Firefighters' Retirement Act, Section 49-16-403; (vi) for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section 49-22-308; or (vii) for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section 49-23-307. (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. (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. (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. (6) (a) 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 49-11-1204. (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)(a), or (4)(b). (7) A retiree who is reemployed under the provisions of Subsection (5) may not subsequently be reemployed under Section 49-11-1204 unless the office cancels the retirement allowance during the subsequent reemployment.
Utah Code § 49-18-503 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-503
§ 49-18-503. Surviving spouse includes certain former spouses -- Benefit calculation for former spouse.
Status: in_force

(1) 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 49-11-612 is calculated according to the manner in which the court order specified benefits to be partitioned, whether as a fixed amount or as a percentage of the benefit. (2) 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 49-11-612, the total amount received by the surviving spouses may not exceed the death benefits normally provided to one surviving spouse under this section.
Utah Code § 49-13-102 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-102
§ 49-13-102. Definitions.
Status: in_force

As used in this chapter: (1) "Benefits normally provided" means the same as that term is defined in Section 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: (i) bonuses; (ii) cost-of-living adjustments; (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 (iv) amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law. (b) "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17). (c) "Compensation" does not include: (i) the monetary value of remuneration paid in kind, including a residence or use of equipment; (ii) the cost of any employment benefits paid for by the participating employer; (iii) compensation paid to a temporary employee, an exempt employee, or an employee otherwise ineligible for service credit; (iv) any payments upon termination, including accumulated vacation, sick leave payments, severance payments, compensatory time payments, or any other special payments; (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 (vi) a teacher salary bonus described in Section 53F-2-513. (d) The executive director may determine if a payment not listed under this Subsection (2) falls within the definition of compensation. (3) (a) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections (3)(b), (c), (d), and (e). (b) Except as provided in Subsection (3)(c), the percentage increase in annual compensation in any one of the years used may not exceed the previous year's compensation by more than 10% plus a cost-of-living adjustment equal to the decrease in the purchasing power of the dollar during the previous year, as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board. (c) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection (3)(b) may be exceeded if: (i) the member has transferred from another agency; or (ii) the member has been promoted to a new position. (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. (e) 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 (7). (4) "Participating employer" means an employer that meets the participation requirements of Sections 49-13-201 and 49-13-202. (5) (a) "Regular full-time employee" means an employee: (i) whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year; (ii) whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and (iii) who receives benefits normally provided by the participating employer. (b) "Regular full-time employee" includes: (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; (ii) an education support professional: (A) who is hired before July 1, 2013; and (B) whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided; (iii) an officer, elective or appointive, who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section 49-13-407; (iv) a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and (v) an individual who otherwise meets the definition of this Subsection (5) who performs services for a participating employer through a professional employer organization or similar arrangement. (c) "Regular full-time employee" does not include an education support professional: (i) (A) who is hired on or after July 1, 2013; and (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; (ii) (A) who is hired before July 1, 2013; (B) who did not qualify as a regular full-time employee before July 1, 2013; (C) who does not receive benefits normally provided by the participating employer; and (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 (iii) who is a person working on a contract: (A) for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and (B) that has been set aside from procurement requirements by the state pursuant to Section 63G-6a-805 or the federal government pursuant to 41 U.S.C. Sec. 8501 et seq. (6) "System" means the Public Employees' Noncontributory Retirement System. (7) "Years of service credit" means: (a) a period consisting of 12 full months as determined by the board; (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 (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 § 49-19-403 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-403
§ 49-19-403. Retirement option.
Status: in_force

(1) 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 Title 67, Chapter 22, State Officer Compensation, in a defined contribution plan administered by the office, in accordance with Section 49-11-801 and in accordance with federal law. (2) A governor's or legislator's exclusion, exemption, participation, or election described in this section: (a) shall be made in accordance with this section; and (b) is subject to requirements under federal law and rules made by the board.
Utah Code § 49-11-503 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-503
§ 49-11-503. Rate of interest on redeposits, adjustments, and delinquent payments.
Status: in_force

The rate of interest charged on redeposits of refunds, adjustments, or delinquent payments is the greater of: (1) the interest rate as determined under a formula approved by the board; or (2) the actuarial interest rate as of the preceding June 30.
Utah Code § 49-13-408 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-408
§ 49-13-408. Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
Status: in_force

(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. (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. (c) The member's retirement date shall be immediately after the purchase of years of service credit. (d) The member shall pay at least 5% of the cost of the purchase. (e) To qualify for a purchase of service credit under this section, the member shall: (i) have at least five years of service credit; and (ii) otherwise meet federal eligibility requirements. (2) The purchase price for the years of service credit shall be calculated and paid for as provided in Section 49-11-403. (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. (4) Only members retiring from this system may purchase service credit under this section.
Utah Code § 49-11-608 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-608
§ 49-11-608. False statements or records -- Unlawfully cashing benefit checks -- Unlawfully obtaining or appropriating benefit payments.
Status: in_force

(1) 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 76-6-504. (2) A person cashing a benefit check to which that person is not entitled is in violation of Section 76-6-501. (3) 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 76-6-407. (4) 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 76-6-407.
Utah Code § 49-12-403 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-403
§ 49-12-403. Allowance payable by lump sum payment.
Status: in_force

(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. (2) A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.
Utah Code § 49-22-102 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-102
§ 49-22-102. Definitions.
Status: in_force

As used in this chapter: (1) "Benefits normally provided" means the same as that term is defined in Section 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: (i) bonuses; (ii) cost-of-living adjustments; (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; (iv) amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and (v) member contributions. (b) "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17). (c) "Compensation" does not include: (i) the monetary value of remuneration paid in kind, including a residence or use of equipment; (ii) the cost of any employment benefits paid for by the participating employer; (iii) compensation paid to a temporary employee or an employee otherwise ineligible for service credit; (iv) any payments upon termination, including accumulated leave payments, severance payments, compensatory time payments, or any other special payments; (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 (vi) a teacher salary bonus described in Section 53F-2-513. (d) The executive director may determine if a payment not listed under this Subsection (2) falls within the definition of compensation. (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. (4) (a) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections (4)(b), (c), (d), (e), and (f). (b) Except as provided in Subsection (4)(c), the percentage increase in annual compensation in any one of the years used may not exceed the previous year's compensation by more than 10% plus a cost-of-living adjustment equal to the decrease in the purchasing power of the dollar during the previous year, as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board. (c) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection (4)(b) may be exceeded if: (i) the member has transferred from another agency; or (ii) the member has been promoted to a new position. (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. (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. (f) 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 (8). (5) "Participating employer" means an employer that meets the participation requirements of: (a) Sections 49-12-201 and 49-12-202; (b) Sections 49-13-201 and 49-13-202; (c) Section 49-19-201; or (d) Section 49-22-201 or 49-22-202. (6) (a) "Regular full-time employee" means an employee: (i) whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year; (ii) whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and (iii) who receives benefits normally provided by the participating employer. (b) "Regular full-time employee" includes: (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; (ii) an education support professional: (A) who is hired before July 1, 2013; and (B) whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided; (iii) an appointive officer whose appointed position is full time as certified by the participating employer; (iv) the governor, the lieutenant governor, the state auditor, the state treasurer, the attorney general, and a state legislator; (v) an elected official not included under Subsection (6)(b)(iv) whose elected position is full time as certified by the participating employer; (vi) a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and (vii) an individual who otherwise meets the definition of this Subsection (6) who performs services for a participating employer through a professional employer organization or similar arrangement. (c) "Regular full-time employee" does not include: (i) a firefighter service employee as defined in Section 49-23-102; (ii) a public safety service employee as defined in Section 49-23-102; (iii) an education support professional: (A) who is hired on or after July 1, 2013; and (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; (iv) an education support professional: (A) who is hired before July 1, 2013; (B) who did not qualify as a regular full-time employee before July 1, 2013; (C) who does not receive benefits normally provided by the participating employer; and (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 (E) who is a person working on a contract: (I) for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and (II) that has been set aside from procurement requirements by the state pursuant to Section 63G-6a-805 or the federal government pursuant to 41 U.S.C. Sec. 8501 et seq. (7) "System" means the New Public Employees' Tier II Contributory Retirement System created under this chapter. (8) "Years of service credit" means: (a) a period consisting of 12 full months as determined by the board; (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 (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 § 49-23-501 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-501
§ 49-23-501. Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
Status: in_force

(1) The office shall provide a death benefit for members of this system. (2) The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish: (a) benefit levels; (b) classes of members; and (c) a living benefit option. (3) This death benefit is payable when: (a) the member dies prior to the member's retirement date or dies under circumstances which Subsection 49-23-304(4) requires to be treated as the death of a member before retirement; (b) the office receives acceptable proof of death; and (c) benefits are not payable under Section 49-23-306. (4) The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of: (a) the return of any member contributions under this chapter; plus (b) a percentage of the final average salary of the member to be determined by the board. (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. (6) The cost of the death benefit shall be paid by the participating employer in addition to the contribution rate established under Section 49-23-301 or 49-23-401. (7) The portion of the death benefit provided under Subsection (4)(b) may not be paid to the beneficiary of an inactive member unless the death of the member occurs either: (a) within a period of 120 days after the last day of work for which the person received compensation; or (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. (8) The death benefit provided under Subsection (4)(b) shall be paid in accordance with Sections 49-11-609 and 49-11-610. (9) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection (7), is a lump-sum return of the member's member contributions. (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. (11) 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 Title 75, Chapter 2, Intestate Succession and Wills. (12) A death benefit under this section may not be paid on behalf of a retiree under this system. (13) Except for the death benefit described in Subsection (4), a member of the Tier II defined contribution plan is not eligible for death benefits under this section or Section 49-23-502 or 49-23-503.
Utah Code § 49-16-504 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-504
§ 49-16-504. Benefits payable upon death of retired member.
Status: in_force

(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. (2) 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 49-16-502(1)(c). (3) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month following the month in which the: (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 (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 § 49-12-103 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-103
§ 49-12-103. Creation of system.
Status: in_force

There is created for members employed by a participating employer the "Public Employees' Contributory Retirement System."
Utah Code § 49-14-502 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-502
§ 49-14-502. Death of active member in Division B -- Payment of benefits.
Status: in_force

(1) If an active member of this system enrolled in Division B under Section 49-14-301 dies, benefits are payable as follows: (a) If the death is classified by the office as a line-of-duty death, the surviving spouse shall receive: (i) a lump sum equal to six months of the active member's final average salary; and (ii) (A) an allowance equal to 37.5% of the member's final average monthly salary; or (B) if the member has accrued 20 or more years of public safety service credit, the greater of: (I) an allowance equal to 37.5% of the member's final average monthly salary; or (II) the death benefit payable to a surviving spouse under Section 49-14-504. (b) If the death is not classified by the office as a line-of-duty death, benefits are payable as follows: (i) 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: (A) a lump sum of $1,500; and (B) an allowance as provided under Subsection (1)(a)(ii). (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. (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. (ii) Payments shall be made to the surviving parent or to a duly appointed guardian, or as otherwise provided under Sections 49-11-609 and 49-11-610. (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. (3) If a benefit is not distributed under Subsection (1) or (2), and the member has designated a beneficiary, the member's member contributions shall be paid to the beneficiary. (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. (5) (a) A surviving spouse who requests a benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month: (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 (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 § 49-20-103 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-103
§ 49-20-103. Creation of insurance program.
Status: in_force

(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. (2) The program may also be known and function as the Public Employees' Health Program, PEHP, or PEHP Health and Benefits.
Utah Code § 49-22-310 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-310
§ 49-22-310. Defined benefit adjustments -- Conditions -- Process -- Future years accrual.
Status: in_force

(1) In accordance with this section and except as provided in Subsection 49-23-301(6)(b), 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 49-22-301(2)(b) to the certified contribution rate for the defined benefit portion of this system exceeds 2% of the member's salary and: (a) (i) the membership council created under Section 49-11-205 recommends an adjustment to the board in accordance with Subsection (2); and (ii) the board recommends specific adjustments to the Legislature in accordance with Subsection (2); or (b) 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: (i) there is a significant likelihood that contribution rates will continue to rise; and (ii) that participating employers are liable for system costs above the contribution rate established under Subsection 49-22-301(2)(a). (2) If the conditions under Subsection (1)(a) or (b) are met, the Legislature may adjust benefits for the defined benefit portion of the Tier II Hybrid Retirement System accrued or applied for future years of service including: (a) the final average salary calculation provided under Section 49-22-102; (b) the years of service required to be eligible to receive a retirement allowance under Section 49-22-304; (c) the years of service credit multiplier established under Subsection 49-22-305(2)(a); (d) the annual cost-of-living adjustment under Section 49-22-308; or (e) other provisions of the defined benefit portion of the Tier II Hybrid Retirement System. (3) (a) Notwithstanding the provisions of Subsections (1) and (2), 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 an actuarial study described under Subsection (1)(b) concludes, due to current and projected economic conditions, member participation levels, and system structure, that the system: (i) cannot reasonably be sustained under its current provisions; (ii) is critically underfunded; and (iii) has become unstable and is in risk of collapse. (b) Subject to federal law, the adjustments under Subsection (3)(a) may include: (i) conversion to a different type of retirement plan; (ii) equitable distribution of system assets to retirees and members; and (iii) a closure of the system.
Utah Code § 49-11-618 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-618
§ 49-11-618. Members and beneficiaries subject to chapter -- Furnishing of information -- Confidentiality of information.
Status: in_force

(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. (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. (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. (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 § 49-11-504 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-504
§ 49-11-504. Reemployment of a retiree -- Restrictions.
Status: in_force

(1) As used in this section: (a) "full-time" means: (i) employment requiring 20 or more hours of work per week; or (ii) at least a half-time teaching contract. (b) "Reemployed," "reemploy," or "reemployment" means the same as those terms are defined in Section 49-11-1202. (2) (a) Except for the provisions of Subsection (3), the provisions of this section do not apply to a person who is subject to the provisions of Chapter 11, Part 12, Postretirement Reemployment Restrictions Act. (b) This section does not apply to employment as an elected official. (3) A person who is not a retiree under this title is not subject to any postretirement restrictions under this title. (4) A retiree of an agency who is reemployed may not earn additional service credit, if the retiree is reemployed by: (a) a different agency; or (b) the same agency after six months from the retirement date. (5) 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: (a) the agency shall immediately notify the office; (b) the office shall cancel the retiree's allowance and reinstate the retiree to active member status; (c) the allowance cancellation and reinstatement to active member status is effective on the first day of the month following the date of reemployment; (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 (e) 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 (9). (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: (a) the retiree may earn, without penalty, compensation from that position which is not in excess of the exempt earnings permitted by Social Security; (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; (c) the effective date of a suspension and reinstatement of an allowance shall be set by the office; and (d) any suspension of a retiree's allowance under this Subsection (6) shall be applied on a calendar year basis. (7) For six months immediately following retirement, the retiree and participating employer who are subject to Subsection (6) shall: (a) maintain an accurate record of gross earnings in employment; (b) report the gross earnings at least monthly to the office; (c) immediately notify the office in writing of any postretirement earnings under Subsection (6); and (d) immediately notify the office in writing whether postretirement earnings equal or exceed the exempt earnings under Subsection (6). (8) (a) 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 49-11-102 on behalf of the retiree under Subsection (8)(b). (b) The contributions under Subsection (8)(a) are not required, but if paid, shall be paid to a: (i) defined contribution plan administered by the board; or (ii) deferred compensation plan administered by the board. (9) A retiree who has returned to work, accrued additional service credit, and again retires shall have the retiree's allowance recalculated using: (a) the formula in effect at the date of the retiree's original retirement for all service credit accrued prior to that date; and (b) the formula in effect at the date of the subsequent retirement for all service credit accrued between the first and subsequent retirement dates. (10) The board may make rules to implement this section.
Utah Code § 49-14-504 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-504
§ 49-14-504. Benefits payable upon death of retired member -- Enhanced benefit election -- Rulemaking.
Status: in_force

(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. (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time of retirement, a retiree may elect to increase the surviving spousal death benefit to 75% of an allowance computed in accordance with Section 49-14-402. (b) If an election is made under Subsection (2)(a), the member's allowance shall be reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to pay for the increased surviving spousal death benefit above 65%. (3) (a) 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 49-14-402. (b) A retiree may elect to purchase the optional surviving spousal death benefit until July 1, 2010. (c) If an election is made under Subsection (3)(b), the retiree's allowance shall be reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to pay for the increased surviving spousal death benefit above 65%. (d) The board shall make rules to administer the death benefit under this Subsection (3). (4) 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 49-14-502(1)(c). (5) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month following the month in which the: (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 (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 § 49-20-416 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-416
§ 49-20-416. Screening, Brief Intervention, and Referral to Treatment program reimbursement.
Status: in_force

(1) As used in this section: (a) "Controlled substance prescriber" means a controlled substance prescriber, as that term is defined in Section 58-37-303, who: (i) has a record of having completed SBIRT training, in accordance with Subsection 58-37-303(2), before providing the SBIRT services; and (ii) is a program enrolled controlled substance prescriber. (b) "SBIRT" means the same as that term is defined in Section 58-37-303. (2) The health program offered to the state employee risk pool under Section 49-20-202 shall reimburse a controlled substance prescriber who provides SBIRT services to a covered individual who is 13 years old or older for the SBIRT services.
Utah Code § 49-12-401 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-401
§ 49-12-401. Eligibility for an allowance -- Date of retirement -- Qualifications.
Status: in_force

(1) A member is qualified to receive an allowance from this system when: (a) except as provided under Subsection (3), the member has a bona fide termination of employment before the member's retirement date and provides evidence of the termination; (b) the member has submitted to the office a retirement application form that states the member's proposed retirement date; and (c) one of the following conditions is met as of the member's retirement date: (i) the member has accrued at least four years of service credit and has attained an age of 65 years; (ii) the member has accrued at least 10 years of service credit and has attained an age of 62 years; (iii) the member has accrued at least 20 years of service credit and has attained an age of 60 years; or (iv) the member has accrued at least 30 years of service credit. (2) (a) The member's retirement date: (i) shall be the 1st or the 16th day of the month, as selected by the member; (ii) shall be on or after the date of termination; and (iii) may not be more than 90 days before or after the date the application is received by the office. (b) Except as provided under Subsection (3), a member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection (2)(a)(i). (3) (a) A member who is employed by a participating employer and who is also an elected official is not required to terminate employment as an elected official to be qualified to receive an allowance under Subsection (1), unless the member is retiring from employment as an elected official. (b) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection 49-11-1203(2), is not required to terminate employment as a part-time appointed board member to be qualified to receive an allowance under Subsection (1). (c) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section 49-11-1202 for a different agency, is not required to terminate employment as an affiliated emergency services worker to be qualified to receive an allowance under Subsection (1). (d) 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 49-11-1202, for a different agency is not required to terminate employment as a part-time appointed or elected board member to be qualified to receive an allowance under Subsection (1). (4) An exemption from the requirement to terminate employment and remain qualified to receive an allowance as provided in Subsection (3) is available only for a member who, at the time of retirement, is at least: (a) 50 years old, if the member is retiring from a public safety system or firefighter system; or (b) 55 years old.
Utah Code § 49-13-404 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-404
§ 49-13-404. Lump-sum death benefit for retiree and spouse.
Status: in_force

(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. (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. (c) The board shall make rules for the administration of this lump-sum death benefit. (2) (a) 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 49-11-609 and 49-11-610. (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. (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. (b) The cancellation under this Subsection (3) is irrevocable. (c) Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.
Utah Code § 49-12-204 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-204
§ 49-12-204. Higher education employees' eligibility requirements -- Election between different retirement plans -- Classification requirements -- Transfer between systems -- One-time election window -- Rulemaking.
Status: in_force

(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). (b) The election is final, and no right exists to make any further election. (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). (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. (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: (i) this system; or (ii) a public or private system, organization, or company designated by the Utah Board of Higher Education. (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. (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. (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. (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: (i) was hired after January 1, 1979; (ii) whose employment classification assignment under Subsection (2)(b) required participation in a retirement program other than this system; and (iii) has service credit in a system under this title. (b) The election under Subsection (5)(a) shall be made before June 30, 2010. (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. (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. (6) 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 49-11-403. (7) The board shall make rules to implement this section. (8) An employee's participation or election described in this section: (a) shall be made in accordance with this section; and (b) is subject to requirements under federal law and rules made by the board.
Utah Code § 49-18-502 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-502
§ 49-18-502. Benefits payable upon death of retired member.
Status: in_force

(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. (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time of retirement, a retiree may elect to increase the spousal death benefit up to 75% of an allowance computed in accordance with Section 49-18-402. (b) If an election is made under Subsection (2)(a), the member's allowance shall be reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to pay for the increased spousal death benefit above 65%. (3) (a) A surviving spouse who qualifies for a monthly benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month following the month in which the: (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 (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 § 49-22-503 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-503
§ 49-22-503. Death of members -- Exemption from vesting requirements for employer nonelective contributions to defined contribution plan.
Status: in_force

(1) (a) If an active member dies, employer nonelective contributions made on behalf of the employee to a defined contribution plan under Section 49-22-303 or 49-22-401 are exempt from the vesting requirements of Subsections 49-22-303(2)(a) and 49-22-401(3)(a). (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. (2) Employer contributions vested and distributed under this section are in addition to and separate from the benefits payable under Sections 49-22-501 and 49-22-502.
Utah Code § 49-15-601 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-601
§ 49-15-601. Long-term disability coverage.
Status: in_force

Each participating employer shall cover its public safety employees under Title 49, Chapter 21, Public Employees' Long-Term Disability Act, or a substantially similar long-term disability program.
Utah Code § 49-14-503 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-503
§ 49-14-503. Benefits payable upon death of inactive member.
Status: in_force

(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. (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. (b) This allowance shall be based on years of service credit and final average monthly salary under Section 49-14-402, reduced actuarially from age 50 to the age of the member at the time of death if the member is under age 50 at the time of death. (3) (a) A surviving spouse who requests a benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month: (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 (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.