Utah Code § 49-16-502 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-502
§ 49-16-502. 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 49-16-301 dies, benefits are payable as follows: (a) If the death is classified by the office as a line-of-duty death, benefits are payable as follows: (i) If the member has accrued less than 20 years of firefighter service credit, the surviving spouse shall receive: (A) a lump sum equal to six months of the active member's final average salary; and (B) an allowance equal to 37.5% of the member's final average monthly salary. (ii) If the member has accrued 20 or more years of firefighter service credit, the member shall be considered to have retired with an allowance calculated under Section 49-16-402 and the surviving spouse shall receive the death benefit payable to a surviving spouse under Section 49-16-504. (b) If the death is not classified by the office as a line-of-duty death, the benefits are payable as follows: (i) If the member has accrued 20 or more years of firefighter service credit, the death is considered line-of-duty and the surviving spouse shall receive: (A) a lump sum of $1,500; and (B) the greater of an allowance established under Subsection (1)(a)(i)(B) or Subsection (1)(a)(ii). (ii) If the member has accrued five or more years of firefighter service credit but less than 20 years of firefighter service credit, the death is considered line-of-duty and the surviving spouse shall receive: (A) a lump sum of $1,500; and (B) an allowance as established under Subsection (1)(a)(i)(B). (iii) If the member has accrued less than five years of firefighter service credit, the surviving spouse shall receive a refund of the member's contributions, plus 50% of the member's most recent 12 months compensation. (c) If the member has accrued five or more years of firefighter service credit, the member's unmarried children until they reach age 21 or dependent unmarried children with a mental or physical disability, shall receive a monthly allowance of $75. (2) (a) If the member dies and there is no surviving spouse, any amounts that would have been the surviving spouse's benefits are equally divided and paid to each unmarried child until the child reaches age 21. (b) The payments shall be made to the surviving parent or duly appointed guardian or as provided under Sections 49-11-609 and 49-11-610. (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 monthly 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 § 49-19-201 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-201
§ 49-19-201. Plan participation -- Eligibility.
Status: in_force

(1) A governor or legislator is eligible for service credit in this plan during their term of service in their elected position if the governor or legislator: (a) entered office before July 1, 2011; or (b) accrued service credit in a Tier I system or plan administered by the board before July 1, 2011. (2) A governor or legislator initially entering office on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board: (a) may not participate in this system; (b) is only eligible to participate in the Tier II Defined Contribution Plan established under Chapter 22, Part 4, Tier II Defined Contribution Plan; and (c) is not eligible to participate in the Tier II hybrid retirement system established under Chapter 22, Part 3, Tier II Hybrid Retirement System.
Utah Code § 49-23-302 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-302
§ 49-23-302. Defined contribution benefit established -- Contribution by employer and employee -- Vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
Status: in_force

(1) (a) A participating employer shall make a nonelective contribution on behalf of each public safety service employee or firefighter service employee who is a member of this system in an amount equal to 14% minus the contribution rate paid by the employer under Subsection 49-23-301(2)(a) of the member's compensation to a defined contribution plan qualified under Section 401(k) of the Internal Revenue Code which: (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 which receives the employer contribution described in this Subsection (1); or (ii) at the member's option, another defined contribution plan established by the participating employer. (2) (a) Except as provided in Sections 49-22-504 and 49-23-505, the total amount contributed by the participating employer under Subsection (1)(a), including associated investment gains and losses, vests to the member upon accruing four years of service credit under this title. (b) The total amount contributed by the member under Subsection (1)(b) vests to the member's benefit immediately and is nonforfeitable. (c) (i) Years of service credit under Subsection (2)(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 service credit required for vesting. (3) (a) Contributions made by a participating employer under Subsection (1)(a) shall be invested in a default option selected by the board until the member is vested in accordance with Subsection (2)(a). (b) A member may direct the investment of contributions made by a participating employer under Subsection (1)(a) only after the contributions have vested in accordance with Subsection (2)(a). (c) A member may direct the investment of contributions made by the member under Subsection (1)(b). (4) No loans shall be available from contributions made by a participating employer under Subsection (1)(a). (5) No hardship distributions shall be available from contributions made by a participating employer under Subsection (1)(a). (6) (a) Except as provided in Subsection (6)(b), if a member terminates employment with a participating employer prior to the vesting period described in Subsection (2)(a), all contributions, including associated investment gains and losses, made by a participating employer on behalf of the member under Subsection (1)(a) are subject to forfeiture. (b) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection (2)(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 (2)(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. (7) The office may request from any other qualified 401(k) plan under Subsection (1) or (2) any relevant information pertaining to the maintenance of its tax qualification under the Internal Revenue Code. (8) The office may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.
Utah Code § 49-14-403 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-403
§ 49-14-403. Annual cost-of-living adjustment -- Enhanced adjustment -- Eligibility.
Status: in_force

(1) The office shall make an annual cost-of-living adjustment to: (a) an original allowance paid under Section 49-14-402 and Part 5, Death Benefit, of this chapter 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) Unless Subsection (2)(b) applies, the original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 2.5%. (b) If the participating employer has made an election under Subsection (5), and in lieu of the annual increase under Subsection (2)(a), the original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%. (c) Annual increases in the Consumer Price Index in excess of the applicable maximum annual increase under this Subsection (2), shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than the applicable maximum annual increase under this Subsection (2). (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. (5) (a) A participating employer may make a one-time election to provide the annual cost-of-living adjustment under Subsection (2)(b), in lieu of the annual cost-of-living adjustment under Subsection (2)(a), for the participating employer's current and future retirees. (b) A participating employer shall make the election under this Subsection (5) prior to December 1, 2012. (c) The participating employer shall indicate whether or not it elects to participate in this benefit by enacting a resolution or ordinance to that effect and making an application to the office. (d) The effective date for the annual cost-of-living adjustment under Subsection (2)(b) is January 1 of the year following an election under Subsection (5)(a). (e) Notwithstanding the election provided under this section, the state, as a participating employer, shall provide the annual cost-of-living adjustment under Subsection (2)(b) to its eligible employees and retirees effective on January 1, 2009. (6) (a) To be eligible for the annual cost-of-living adjustment under Subsection (2)(b), a retiring employee shall earn the final 72 months of service credit prior to initial retirement: (i) as an employee of a participating employer who: (A) has made the election under Subsection (5)(a); or (B) is included under Subsection (5)(e); and (ii) in a covered position under Title 49, Chapter 14, Public Safety Contributory Retirement Act or under Title 49, Chapter 15, Public Safety Noncontributory Retirement Act. (b) The annual cost-of-living adjustment under Subsection (2)(b) may not be paid to a retiree who is not eligible under this Subsection (6). (7) An allowance adjustment made under Subsections (2)(b) and (5) may not be paid prior to the effective date of the enhanced cost-of-living adjustment for the participating employer. (8) The board may adopt rules for: (a) the administration of the election provided under Subsection (5); and (b) the effective date of the enhanced cost-of-living adjustment for participating employers.
Utah Code § 49-20-503 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-503
§ 49-20-503. Request for proposals for pharmacy benefits manager for Public Employees' Benefit and Insurance Program.
Status: in_force

(1) When the board issues a request for proposals for a pharmacy benefits manager to provide pharmacy benefits management services for the program, the request for proposals shall: (a) require each responder to comply with the pharmacy audit provisions of Section 58-17b-622; and (b) provide each responder with the option to include, among the billing options proposed, a billing option that complies with the requirements described in this section. (2) The billing option described in Subsection (1) shall require the pharmacy benefits manager to, on at least a monthly basis, submit to the board an invoice for all pharmacy services paid by the pharmacy benefits manager on behalf of the program since the last request for payment or reimbursement. (3) The invoice described in Subsection (2) shall state, as a separate item from any other amount: (a) the total amount due to the pharmacy benefits manager for all pharmacy services billed in the invoice; and (b) the total amount paid by the pharmacy benefits manager for the same pharmacy services for which payment is sought in that invoice.
Utah Code § 49-11-204 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-204
§ 49-11-204. Powers and duties of executive director.
Status: in_force

The executive director shall: (1) act as the executive officer of the board and the office; (2) administer the various systems, plans, programs, and functions assigned to the board or office; (3) subject to board review, develop and implement internal policies and procedures which administer and govern the day-to-day operations of the systems, plans, and programs; (4) transmit orders of a hearing officer made under Section 49-11-613 to the board; (5) provide information concerning the operation of the office to the board, the governor, the Legislature, participating employers, and employer and employee associations, unless otherwise restricted under Section 49-11-618; (6) inform the Legislature of any recommendations from the board regarding any necessary or desirable changes to this title; (7) consult with the Legislature on all legislation under this title; (8) (a) recommend to the board an annual administrative budget covering the operations of the office and, upon approval, submit the budget along with the actuarial status of the funds to the governor and the Legislature for review and comment; and (b) direct and control the subsequent expenditures of the budget; (9) employ, within the limitations of the budget, personnel to administer the systems, plans, programs, and funds assigned to the office, including consultants, actuaries, attorneys, medical examiners, investment counselors, and accountants to accomplish the purposes of this title; (10) establish independent financial records for each of the systems, plans, and programs or combine all financial records using acceptable principles of accounting to identify the assets and vested interests of each system, plan, or program; (11) maintain individual records necessary to provide benefits under this title; (12) keep in convenient form all records, accounts, and data necessary for the administration and actuarial valuation of the systems, plans, and programs; (13) adopt fees, charges, and upon the recommendation of the actuary, interest rates and tables for the administration of the systems, plans, and programs; (14) make payment of all monthly allowances and any defined contribution distributions, and may consolidate payments at the sole discretion of the executive director; (15) ensure that the integrity of the various funds is maintained through appropriate accounting records; (16) at least every three years: (a) make an actuarial investigation into the mortality, service, and other experience of the members, participants, beneficiaries, and covered individuals of the systems, plans, and programs; (b) actuarially value the assets and liabilities of the administered funds and accounts; and (c) determine the rate of interest being earned by the funds; (17) report to the board findings under Subsection (16), with recommendations, including proposed changes in the rates of contribution or benefits that are necessary to maintain the actuarial soundness of the systems, plans, or programs; (18) regulate participating employers by: (a) educating them on their duties imposed by this title; (b) specifying the time, place, and manner in which contributions shall be withheld and paid; and (c) requiring any reports necessary for the administration of this title; and (19) otherwise exercise the powers and perform the duties conferred on the executive director by this title.
Utah Code § 49-11-101 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-101
§ 49-11-101. Title.
Status: in_force

(1) This title is known as the "Utah State Retirement and Insurance Benefit Act." (2) This chapter is known as the "Utah State Retirement Systems Administration."
Utah Code § 49-20-409 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-409
§ 49-20-409. Long-term disability -- Cost of health coverage benefit.
Status: in_force

(1) Under the direction of the board, the program shall provide for health insurance coverage for state employees who receive a monthly disability benefit under Title 49, Chapter 21, Public Employees' Long-Term Disability Act. (2) A risk pool, other than the state risk pool, may elect to provide a benefit for its employees similar to the benefit provided under Subsection (1).
Utah Code § 49-12-501 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-501
§ 49-12-501. Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim -- Exclusion.
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 Section 49-12-402 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 49-12-404. (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 as a portion of the contribution rate established under Section 49-12-301. (7) The portion of the death benefit provided under Subsection (4)(b) may not be paid to the beneficiary of an inactive member unless: (a) that member has 10 or more years of accrued service credit prior to July 1, 1987; or (b) the death of the member occurs either: (i) within a period of 120 days after the last day of work for which the person received compensation; or (ii) while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received. (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 to a beneficiary of a retiree under this system.
Utah Code § 49-12-701 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-701
§ 49-12-701. Early retirement incentive -- Eligibility -- Calculation of benefit -- Payment of costs -- Savings to be appropriated by Legislature -- Restrictions on reemployment.
Status: in_force

(1) Any member of this system may retire and receive the allowance allowed under Subsection (2) if the member meets the following requirements as of the member's retirement date: (a) the member is eligible for retirement under Section 49-12-401, or has 25 years of service credit; (b) the member elects to forfeit any stipend for retirement offered by the participating employer; and (c) the member elects to retire from this system by applying for retirement by the date established under Subsection (3)(a) or (3)(b). (2) (a) A member who retires under Subsection (1) shall receive 2% of that member's final average salary for all years of service credit. (b) An actuarial reduction may not be applied to the allowance granted under this section. (3) In order to receive the allowance allowed by this section, a member shall submit an application to the office as follows: (a) (i) For state and school employees under Level A, the application shall be filed by May 31, 1987. The member's retirement date shall then be set by the member on the 1st or 16th day of July, August, or September, 1987. (ii) If a Level A member elects to retire, the executive director or participating employer may request the member to delay the retirement date until a later date, but no later than June 30, 1988. (iii) If the member agrees to delay the retirement date, the retirement date shall be delayed, but service credit may not be accrued after the member's original retirement date elected by the member, and compensation earned after the member's original retirement date may not be used in the calculation of the final average salary for determining the retirement allowance. (b) (i) For political subdivision employees under Level B, the application shall be filed by September 30, 1987. (ii) The retirement date shall then be set by the member on the 1st or 16th day of July, August, September, October, November, or December, 1987. (4) (a) The cost of providing the allowance under this section shall be funded in fiscal year 1987-88 by a supplemental appropriation in the 1988 General Session based on the retirement contribution rate increase established by the consulting actuary and approved by the board. (b) The cost of providing the allowance under this section shall be funded beginning July 1, 1988, by means of an increase in the retirement contribution rate established by the consulting actuary and approved by the board. (c) The rate increase under Subsections (4)(a) and (b) shall be funded: (i) for state employees, by an appropriation from the account established by the Division of Finance under Subsection (4)(d), which is funded by savings derived from this early retirement incentive and a work force reduction; (ii) for school employees, by direct contributions from the employing unit, which may not be funded through an increase in the retirement contribution amount established in Title 53F, Chapter 2, State Funding -- Minimum School Program; and (iii) for political subdivisions under Level B, by direct contributions by the participating employer. (d) (i) Each year, any excess savings derived from this early retirement incentive which are above the costs of funding the increase and the costs of paying insurance and leave under Subsections (4)(c)(i) and (ii) shall be reported to the Legislature and shall be appropriated as provided by law. (ii) In the case of Subsection (4)(c)(i), the Division of Finance shall establish an account into which all savings derived from this early retirement incentive shall be deposited as the savings are realized. (iii) In the case of Subsection (4)(c)(ii), the State Board of Education shall certify the amount of savings derived from this early retirement incentive. (iv) The State Board of Education and the participating employer may not spend the savings until appropriated by the Legislature as provided by law. (5) A member who retires under this section is subject to Section 49-11-504 and Chapter 11, Part 12, Postretirement Reemployment Restrictions Act. (6) The board may adopt rules to administer this section. (7) The Legislative Auditor General shall perform an audit to ensure compliance with this section.
Utah Code § 49-11-405 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-405
§ 49-11-405. Service credit from different systems or plans -- Eligibility and calculation of service credit.
Status: in_force

(1) (a) A member who has service credit from two or more systems or one or more systems and the Utah Governors' and Legislators' Retirement Plan may combine service credit for purposes of determining eligibility for retirement. (b) The provisions of Subsection (1)(a) do not apply to concurrent service. (2) To be eligible for the calculation under Subsection (3), the member's service credit earned under the different systems or the Utah Governors' and Legislators' Retirement Plan shall at least equal the minimum amount of service credit required to retire from the system which most recently covered the member. (3) If a member meets the requirements of Subsection (2), the office shall calculate the member's allowance using all service credit earned from any system or the Utah Governors' and Legislators' Retirement Plan, with no actuarial reduction applied to the allowance, except the service credit used to calculate the benefit shall be increased or decreased to reflect the value of the assets transferred. (4) The office shall establish the standards used for calculating any increase or decrease in the service credit. (5) This section does not apply to a retiree who is subject to Section 49-11-504 and Chapter 11, Part 12, Postretirement Reemployment Restrictions Act.
Utah Code § 49-21-410 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-410
§ 49-21-410. Basic long-term disability benefit for volunteer emergency medical service personnel.
Status: in_force

The program shall administer a basic long-term disability benefit, as defined in Section 53-2d-703, for volunteer emergency medical service personnel as provided in Section 53-2d-703.
Utah Code § 49-17-103 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-103
§ 49-17-103. Creation of system.
Status: in_force

There is created for judges the "Judges' Contributory Retirement System."
Utah Code § 49-11-403 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-403
§ 49-11-403. Purchase of public service credit not otherwise qualifying for benefit.
Status: in_force

(1) A member, a participating employer, or a member and a participating employer jointly may purchase service credit equal to the period of the member's employment in the following: (a) United States federal employment; (b) employment in a private school based in the United States, if the member received an employer paid retirement benefit for the employment; (c) public employment in another state or territory of the United States which qualifies the member for membership in the public plan or system covering the employment, but only if the member does not qualify for any retirement benefits based on the employment; (d) forfeited service credit in this state if the member does not qualify for an allowance based on the service credit; (e) full-time public service while on an approved leave of absence; (f) the period of time for which disability benefits were paid if: (i) the member was receiving: (A) long-term disability benefits; (B) short-term disability benefits; or (C) worker's compensation disability benefits; and (ii) the member's employer had not entered into a benefit protection contract under Section 49-11-404 during the period the member had a disability due to sickness or accident; (g) employment covered by a retirement plan offered by a public or private system, organization, or company designated by the Utah Board of Higher Education, if the member forfeits any retirement benefit from that retirement plan for the period of employment to be purchased under this Subsection (1)(g); (h) employment in a charter school located within the state if the member forfeits any retirement benefit under any other retirement system or plan for the period of employment to be purchased under this Subsection (1)(h); or (i) employment with a participating employer that is exempt from coverage under this title under a written request for exemption with the office, if the member forfeits any retirement benefit under any other retirement system or plan for the period of employment to be purchased under this Subsection (1)(i). (2) A member shall: (a) have at least four years of service credit before a purchase can be made under this section; and (b) forfeit service credit and any defined contribution balance based on employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased. (3) (a) To purchase credit under this section, the member, a participating employer, or a member and a participating employer jointly shall make payment to the system under which the member is currently covered. (b) The amount of the payment shall be determined by the office based on a formula that is: (i) recommended by the actuary; and (ii) adopted by the board. (4) The purchase may be made through payroll deductions or through a lump sum deposit based upon the present value of future payments. (5) Total payment must be completed prior to the member's effective date of retirement or service credit will be prorated in accordance with the amount paid. (6) (a) For a purchase made before July 1, 2010, if any of the factors used to determine the cost of a service credit purchase change at or before the member's retirement date, the cost of the purchase shall be recalculated at the time of retirement. (b) For a purchase made before July 1, 2010, if the recalculated cost exceeds the amount paid for the purchase, the member, a participating employer, or a member and a participating employer jointly may: (i) pay the increased cost, plus interest, to receive the full amount of service credit; or (ii) not pay the increased cost and have the purchased service credit prorated. (c) For a purchase made on or after July 1, 2010: (i) the purchase shall be made in accordance with rules: (A) adopted by the board based on recommendations by the board's actuary; and (B) in effect at the time the purchase is completed; and (ii) the cost of the service credit purchase shall not be recalculated at the time of retirement. (7) If the recalculated cost under Subsection (6)(a) is less than the amount paid for the purchase, the office shall refund the excess payment to the member or participating employer who paid for the purchase. (8) (a) The board may adopt rules under which a member may make the necessary payments to the office for purchases under this title as permitted by federal law. (b) The office may reject any payments if the office determines the tax status of the system, plans, or programs would be jeopardized by allowing the payment. (9) An employee who elects to participate exclusively in the defined contribution plan under Chapter 22, Part 4, Tier II Defined Contribution Plan, or Chapter 23, Part 4, Tier II Defined Contribution Plan, may not purchase service credit for that period of employment.
Utah Code § 49-13-301 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-301
§ 49-13-301. Contributions -- Two levels.
Status: in_force

(1) Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis. (2) For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows: (a) Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions. (b) Level B includes all other participating employers in this system.
Utah Code § 49-23-301 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-301
§ 49-23-301. Contributions.
Status: in_force

(1) Participating employers and members shall pay the certified contribution rates to the office to maintain the defined benefit portion of this system on a financially and actuarially sound basis in accordance with Subsection (2). (2) (a) A participating employer shall pay up to 14% of compensation toward the certified contribution rate to the office for the defined benefit portion of this system. (b) Except as provided in Subsection (2)(c), a member shall pay to the office the amount, if any, of the certified contribution rate for the defined benefit portion of this system that exceeds the percent of compensation paid by the participating employer under Subsection (2)(a). (c) A participating employer may elect to pay all or part of the required member contribution under Subsection (2)(b) on behalf of the member as an employer pick up under 26 U.S.C. Sec. 414(h)(2), in addition to the required participating employer contribution under Subsection (2)(a). (d) 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) A member contribution is credited by the office to the account of the individual member. (b) This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries. (c) A member contribution is vested and nonforfeitable. (4) (a) Each member is considered to consent to payroll deductions of member contributions. (b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member. (5) Except as provided under Subsection (6), benefits provided under the defined benefit portion of the Tier II hybrid retirement system created under this part: (a) may not be increased unless the actuarial funded ratios of all systems under this title reach 100%; and (b) may be decreased only in accordance with the provisions of Section 49-23-309. (6) (a) The Legislature authorizes increases to the death benefit provided to a Tier II public safety service employee or firefighter member's surviving spouse effective on May 12, 2015, and July 1, 2020, as provided in Section 49-23-503. (b) (i) The Legislature authorizes an increase to the multiplier for the calculation of the retirement allowance provided to a member of the New Public Safety and Firefighter Tier II hybrid retirement system effective July 1, 2020, as provided in Section 49-23-304. (ii) The requirements of Section 49-23-309 do not apply to the benefit adjustment described in this Subsection (6)(b).
Utah Code § 49-19-101 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-101
§ 49-19-101. Title.
Status: in_force

This chapter is known as the "Utah Governors' and Legislators' Retirement Act."
Utah Code § 49-20-102 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-102
§ 49-20-102. Definitions.
Status: in_force

As used in this chapter: (1) "Covered employer" means an employer that offers employee benefit plans under this chapter to its employees and their dependents. (2) "Covered individual" means an employee and the employee's dependents eligible for coverage under this chapter. (3) "Employee Benefit Plans" means any group health, dental, medical, disability, life insurance, medicare supplement, conversion coverage, cafeteria, flex plans, or other program for covered individuals administered by the Public Employees' Benefit and Insurance Program. (4) "Employer" means the state, its political subdivisions, and educational institutions. (5) "Program" means the Public Employees' Benefit and Insurance Program.
Utah Code § 49-23-505 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-505
§ 49-23-505. 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 § 49-11-404 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-404
§ 49-11-404. Benefit protection contract authorized -- Annual report required.
Status: in_force

(1) (a) A participating employer may establish a salary protection program under which the participating employer's employees are paid during periods of disability. (b) If a salary protection program is established, a participating employer may enter into benefit protection contracts with the office. (c) A salary protection program shall: (i) pay benefits based on the rate of compensation of the member with a disability at the time of disability; (ii) pay benefits over the period of the disability; (iii) not include settlement or lump sum payments of any type; (iv) be based upon the member being awarded and receiving ongoing monthly disability benefits that are: (A) substantially equivalent to the long-term disability programs offered under Chapter 21, Public Employees' Long-Term Disability Act; or (B) workers' compensation indemnity benefits provided in accordance with Title 31A, Insurance Code; and (v) comply with requirements adopted by the board. (2) A benefit protection contract shall allow: (a) the member with a disability to be considered an active member in a system and continue to accrue service credit and salary credit based on the member's rate of pay in effect at the time disability commences; (b) the office to require participating employer contributions to be paid before granting service credit and salary credit to the member; (c) the member with a disability to remain eligible during the contract period for any benefits provided by the system that covers the member; and (d) the benefit for the member with a disability to be improved by the annual cost-of-living increase factor applied to retired members of the system that covered the member on the date the member is eligible to receive benefits under a benefit protection contract. (3) (a) The office shall establish the manner and times when employer contributions are paid. (b) A failure to make the required payments is cause for the office to cancel a contract. (c) Service credit and salary credit granted and accrued up to the time of cancellation may not be forfeited. (4) For an employee covered under Chapter 22, New Public Employees' Tier II Contributory Retirement Act, or Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act, a benefit protection contract shall allow: (a) for the defined benefit portion for a member covered under Chapter 22, Part 3, Tier II Hybrid Retirement System, or Chapter 23, Part 3, Tier II Hybrid Retirement System: (i) the member with a disability to be considered an active member in a system and continue to accrue service credit and salary credit based on the member's rate of pay in effect at the time disability commences; (ii) the office to require participating employer contributions to be paid before granting service credit and salary credit to the member; (iii) the member with a disability to remain eligible during the contract period for any benefits provided by the system that covers the member; and (iv) the benefit for the member with a disability to be improved by the annual cost-of-living increase factor applied to retired members of the system that covered the member on the date the member is eligible to receive benefits under a benefit protection contract; and (b) for the defined contribution portion for a member covered under Chapter 22, Part 3, Tier II Hybrid Retirement System, or Chapter 23, Part 3, Tier II Hybrid Retirement System, or for a participant covered under Chapter 22, Part 4, Tier II Defined Contribution Plan, or Chapter 23, Part 4, Tier II Defined Contribution Plan, the office to require participating employers to continue making the nonelective contributions on behalf of the member with a disability or participant in the amounts specified in Subsection 49-22-303(1)(a), 49-22-401(1), 49-23-302(1)(a), or 49-23-401(1). (5) A participating employer that has entered into a benefit protection contract under this section shall submit an annual report to the office, which identifies: (a) the employees receiving long-term disability benefits under policies initiated by the participating employer and approved under the benefit protection contract; (b) the employees that have applied for long-term disability benefits and who are waiting approval; and (c) the insurance carriers that are actively providing long-term disability benefits. (6) If an employer fails to provide the annual report required under Subsection (5), the benefits that would have accrued under the benefit protection contract shall be forfeited. (7) The board may adopt rules to implement and administer this section.
Utah Code § 49-20-420 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-420
§ 49-20-420. Coverage for in vitro fertilization and genetic testing.
Status: in_force

(1) As used in this section: (a) "Qualified condition" means: (i) cystic fibrosis; (ii) spinal muscular atrophy; (iii) Morquio Syndrome; (iv) myotonic dystrophy; or (v) sickle cell anemia. (b) "Qualified individual" means a covered individual who: (i) has been diagnosed by a physician as having a genetic trait associated with a qualified condition; and (ii) intends to get pregnant with a partner who is diagnosed by a physician as having a genetic trait associated with the same qualified condition as the covered individual. (2) For a plan year that begins on or after July 1, 2020, the program shall provide coverage for a qualified individual for: (a) in vitro fertilization services; and (b) genetic testing of a qualified individual who receives in vitro fertilization services under Subsection (2)(a). (3) Before November 1, 2022, and before November 1 of every third year thereafter, the program shall: (a) calculate the change in state spending attributable to the coverage under this section; and (b) report the amount described in Subsection (3)(a) to the Health and Human Services Interim Committee and the Social Services Appropriations Subcommittee.
Utah Code § 49-14-501 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-501
§ 49-14-501. Death of active member in Division A -- Payment of benefits.
Status: in_force

(1) If an active member of this system enrolled in Division A 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 30% of the deceased member's final average monthly salary; or (B) if the member has accrued 20 or more years of public safety service credit, 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 less than 10 years of public safety service credit, the surviving spouse shall receive the sum of $1,000 or a refund of the member's member contributions, whichever is greater. (ii) If the member has accrued 10 or more years of public safety service credit but less than 20 years of public safety service credit at the time of death, the surviving spouse shall receive the sum of $500, plus an allowance equal to 2% of the member's final average monthly salary for each year of service credit accrued by the member up to a maximum of 30% of the member's final average monthly salary. (iii) If the member has accrued 20 or more years of public safety service credit: (A) the member shall be considered to have retired with an allowance calculated under Section 49-14-402; and (B) the surviving spouse shall receive the death benefit payable to a surviving spouse under Section 49-14-504. (2) Except as provided under Subsection (1)(b)(i), benefits are not payable to minor children of members covered under Division A. (3) If a benefit is not distributed under this section, and the member has designated a beneficiary, the member's member contributions shall be paid to the beneficiary. (4) (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 following the month in which the: (i) member died, if the application is received by the office within 90 days of the member's death; or (ii) application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code § 49-11-1304 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1304
§ 49-11-1304. Phased retirement agreements.
Status: in_force

(1) The participating employer and a willing and eligible retiree shall enter into a written agreement to participate in phased retirement. (2) The agreement shall specify the period of the phased retirement and, at the discretion of the agreeing parties, address: (a) hours of work; (b) job duties; and (c) other arrangements related to the employment.
Utah Code § 49-17-502 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-502
§ 49-17-502. Benefits payable upon death of retired member.
Status: in_force

(1) (a) The death benefit payable to a retiree's surviving spouse is an allowance equal to 65% of the allowance which was being paid to the retiree at the time of death. (b) The effective date of the accrual of this allowance is the first day of the month following the month in which the retiree died. (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 49-17-402. (b) If an election is made under Subsection (2)(a), the member's allowance shall be reduced 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 § 49-14-301 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-301
§ 49-14-301. Contributions -- Two divisions -- Election by employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
Status: in_force

(1) Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis. (2) For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage as follows: (a) members of this system with on-the-job Social Security coverage are in Division A; and (b) members of this system without on-the-job Social Security coverage are in Division B. (3) In addition to the divisions under Subsection (2) and for the purpose of determining contribution rates, each division under Subsection (2) is further divided as follows: (a) members of this system with a maximum annual cost-of-living adjustment under Subsection 49-14-403(2)(b) are in Divisions A1 and B1; and (b) members of this system with a maximum annual cost-of-living adjustment under Subsection 49-14-403(2)(a) are in Divisions A2 and B2. (4) (a) A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions. (b) Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution. (c) The required member contributions shall be reduced by the amount that is paid by the participating employer. (5) (a) All member contributions are credited by the office to the account of the individual member. (b) This amount, plus refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries. (c) All member contributions are vested and nonforfeitable. (6) (a) Each member is considered to consent to payroll deductions of member contributions. (b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member. (7) Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.
Utah Code § 49-11-1209 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1209
§ 49-11-1209. Reporting requirement.
Status: in_force

(1) On or before October 1, 2027, and every other interim thereafter, the office shall report to the Retirement and Independent Entities Committee: (a) the number of retirees who are reemployed and receiving a retirement allowance; (b) the number of retirees described in Subsection (1)(a) who are public employee retirees and the number who are public safety or firefighter retirees; (c) the average number of years of service credit before retirement for each type of retiree; and (d) the number of retirees who reemployed on or after July 1, 2025, and have subsequently retired. (2) The office shall report the information described in Subsection (1) separately for retirees who reemploy under Section 49-11-1204 and Subsection 49-11-1205(5).
Utah Code § 49-17-503 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-503
§ 49-17-503. 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 § 49-16-102 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-102
§ 49-16-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Compensation" means the total amount of payments that are includable as gross income received by a firefighter service employee as base income for the regularly scheduled work period. The participating employer shall establish the regularly scheduled work period. Base income shall be determined prior to the deduction of member contributions or any amounts the firefighter service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law. (b) "Compensation" includes performance-based bonuses and cost-of-living adjustments. (c) "Compensation" does not include: (i) overtime; (ii) sick pay incentives; (iii) retirement pay incentives; (iv) remuneration paid in kind such as a residence, use of equipment, uniforms, travel, or similar payments; (v) a lump-sum payment or special payments covering accumulated leave; and (vi) all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant. (d) "Compensation" for purposes of this chapter may not exceed the amount allowed under Section 401(a)(17), Internal Revenue Code. (2) (a) "Disability" means the complete inability, due to objective medical impairment, whether physical or mental, to perform firefighter service. (b) "Disability" does not include the inability to meet an employer's required standards or tests relating to fitness, physical ability, or agility that is not a result of a disability as defined under Subsection (2)(a). (3) "Emergency medical service personnel" means an individual who: (a) is: (i) a paramedic; (ii) an advanced emergency medical services technician; or (iii) an emergency medical services technician; (b) is required to be licensed or certified under Section 53-2d-402; and (c) has a primary job duty to provide emergency medical services as a first responder. (4) (a) "Final average salary" means the amount calculated by averaging the highest three years of annual compensation preceding retirement subject to Subsections (4)(b), (c), and (d). (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) 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 (14). (5) (a) "Firefighter service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is: (i) a firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department; (ii) the state fire marshal appointed under Section 53-7-103 or a deputy state fire marshal; or (iii) an emergency medical service personnel. (b) "Firefighter service" does not include secretarial staff or other similar employees. (6) (a) "Firefighter service employee" means an employee of a participating employer who provides firefighter service under this chapter. (b) "Firefighter service employee" does not include an employee of a regularly constituted fire department who does not perform firefighter service. (7) (a) "Line-of-duty death or disability" means a death or disability resulting from: (i) external force, violence, or disease directly resulting from firefighter service; or (ii) strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a firefighter service employee. (b) "Line-of-duty death or disability" does not include a death or disability that: (i) occurs during an activity that is required as an act of duty as a firefighter service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature; (ii) occurs during the commission of a crime committed by the employee; (iii) occurs when the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death or disability; or (iv) occurs in a manner other than as described in Subsection (7)(a). (c) "Line-of-duty death or disability" includes the death or disability of a paid firefighter resulting from heart disease, lung disease, or a respiratory tract condition if the paid firefighter has five years of firefighter service credit. (8) "Objective medical impairment" means an impairment resulting from an injury or illness that is diagnosed by a physician or physician assistant and that is based on accepted objective medical tests or findings rather than subjective complaints. (9) "Participating employer" means an employer that meets the participation requirements of Section 49-16-201. (10) "Regularly constituted fire department" means a fire department that employs a fire chief who performs firefighter service for at least 2,080 hours of regularly scheduled paid employment per year. (11) (a) "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity. (b) "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity. (12) "System" means the Firefighters' Retirement System created under this chapter. (13) (a) "Volunteer firefighter" means any individual who is not regularly employed as a firefighter service employee, but who: (i) has been trained in firefighter techniques and skills; (ii) continues to receive regular firefighter training; and (iii) is on the rolls of a legally organized volunteer fire department that provides ongoing training and serves a political subdivision of the state. (b) "Volunteer firefighter" does not include an individual who volunteers assistance but does not meet the requirements of Subsection (13)(a). (14) "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a firefighter service employee was employed by a participating employer or received full-time pay while on sick leave, including any time the firefighter service employee was absent in the service of the United States on military duty.
Utah Code § 49-11-1201 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1201
§ 49-11-1201. Title.
Status: in_force

This part is known as the "Postretirement Reemployment Restrictions Act."
Utah Code § 49-22-304 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-304
§ 49-22-304. Defined benefit 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 35 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 § 49-11-621 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-621
§ 49-11-621. Change in employer -- Eligibility for retirement.
Status: in_force

(1) If a participating employer is dissolved, consolidated, merged, or is structurally changed in any way, but similar services are provided by the same members after the change, the members may not be considered terminated for purposes of eligibility for retirement until the members actually terminate and are otherwise eligible for retirement. (2) The board may adopt rules to implement this section.
Utah Code § 49-11-1303 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1303
§ 49-11-1303. Phased retirement -- Eligibility -- Restrictions -- Amortization rate -- Public safety service or firefighter service employees.
Status: in_force

(1) A retiree is eligible for employment with only one position for only one participating employer under phased retirement following the retiree's retirement date if: (a) the retiree: (i) is eligible to retire and retires in accordance with this title; (ii) has been employed full time, for not less than four years immediately before the retiree's retirement date; (iii) is, at the time of retirement, at least: (A) 50 years old, if the retiree is employed as a public safety service employee or a firefighter service employee; or (B) 55 years old; (iv) completes and submits all required retirement forms to the office; and (v) prior to the retiree's retirement date, completes and submits all required phased retirement forms to the office; and (b) the retiree and the participating employer enter into an agreement described under Section 49-11-1304. (2) A retiree shall begin phased retirement employment after the retiree's retirement date but no later than 120 days after the retiree's retirement date. (3) Except as provided in Subsection (4), for the period of the phased retirement: (a) the retiree receives 50% of the retiree's monthly allowance; (b) the participating employer employs the retiree on a half-time basis; (c) a participating employer that employs the retiree shall contribute the amortization rate to the office; (d) the retiree or an alternate payee may not receive an annual cost-of-living adjustment to the retiree's or alternate payee's allowance; (e) any death benefits payable to a surviving spouse or other beneficiary shall be paid based on 100% of the retiree's retirement allowance; (f) the retiree may not receive any employer provided retirement benefits, service credit accruals, or any retirement related contributions from the participating employer; and (g) except as specified under this section, a retiree working under phased retirement shall be treated in the same manner as any other part-time employee working a similar position and number of hours with the participating employer, including: (i) any non-retirement related benefits; (ii) leave benefits; (iii) medical benefits; and (iv) other benefits. (4) (a) If a retiree is employed as a public safety service employee or a firefighter service employee, for the period of the phased retirement the requirements of Subsection (3) or (4)(b) are satisfied. (b) For the period of the phased retirement: (i) the retiree is employed as a public safety service employee or a firefighter service employee; (ii) the retiree receives 25% of the retiree's monthly allowance; (iii) the participating employer employs the retiree on a three-quarter time basis; (iv) a participating employer that employs the retiree shall contribute to the office the certified contribution rate applicable to the system that would have covered the retiree if the retiree's part-time position were considered to be an eligible, full-time position within the system; (v) the retiree or an alternate payee may not receive an annual cost-of-living adjustment to the retiree's or alternate payee's allowance; (vi) any death benefits payable to a surviving spouse or other beneficiary shall be paid based on 100% of the retiree's retirement allowance; (vii) the retiree may not receive any employer provided retirement benefits, service credit accruals, or any retirement related contributions from the participating employer; and (viii) except as specified under this section, a retiree working under phased retirement shall be treated in the same manner as any other part-time employee working a similar position and number of hours with the participating employer, including: (A) any non-retirement related benefits; (B) leave benefits; (C) medical benefits; and (D) other benefits. (5) The office shall begin paying 100% of the retiree's retirement allowance on the first day of the month following the month in which the office receives written notification and any required supporting documentation that the retiree's phased retirement has been irrevocably terminated.
Utah Code § 49-23-303 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-303
§ 49-23-303. Defined benefit 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 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) 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 § 49-20-502 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-502
§ 49-20-502. Definitions.
Status: in_force

As used in this part: (1) "Health benefit plan" means: (a) a health benefit plan as defined in Section 31A-1-301; or (b) a health, dental, medical, Medicare supplement, or conversion program offered under Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act. (2) "Pharmacist" is as defined in Section 58-17b-102. (3) "Pharmacy" is as defined in Section 58-17b-102. (4) "Pharmacy benefits management service" means the same as that term is defined in Section 31A-46-102. (5) "Pharmacy benefits manager" means a person that provides a pharmacy benefits management service to the program. (6) "Pharmacy service" means a product, good, or service provided by a pharmacy or pharmacist to an individual.
Utah Code § 49-11-624 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-624
§ 49-11-624. Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.
Status: in_force

(1) As used in this section, "withdrawing entity" means the mutual corporation that is the successor to the quasi-public corporation created under Chapter 33, Workers' Compensation Fund, which is the chapter repealed by Laws of Utah 2017, Chapter 363. (2) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of its employees with that system or plan as follows: (a) the withdrawing entity shall determine a date that is no later than January 1, 2018, on which the withdrawing entity shall make an election under Subsection (3); and (b) subject to Subsection (6), the withdrawing entity shall pay to the office any reasonable actuarial and administrative costs determined by the office to have arisen out of an election made under this section. (3) The withdrawing entity described under Subsection (2) may elect to: (a) (i) continue its participation for all current employees of the withdrawing entity, who are covered by a system or plan as of the date set under Subsection (2)(a); and (ii) withdraw from participation in all systems or plans for all persons initially entering employment with the withdrawing entity, beginning on the date set under Subsection (2)(a); or (b) withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set under Subsection (2)(a). (4) (a) An election provided under Subsection (3): (i) is a one-time election made no later than the date specified under Subsection (2)(a); (ii) shall be documented by a resolution adopted by the governing body of the withdrawing entity; (iii) is irrevocable; and (iv) applies to the withdrawing entity as the employer and to all employees of the withdrawing entity. (b) Notwithstanding an election made under Subsection (3), any eligibility for service credit earned by an employee under this title before the date specified under Subsection (2)(a) is not affected by this section. (5) If a withdrawing entity elects to continue participation under Subsection (3), the withdrawing entity shall continue to be subject to the laws and the rules governing the system or plan in which an employee participates, including the accrual of service credit and payment of contributions. (6) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on: (a) the costs described under Subsection (2)(b); and (b) arrangements for the payment of the costs described under Subsection (2)(b). (7) The board shall make rules to implement this section.
Utah Code § 49-16-603 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-603
§ 49-16-603. Suspension of benefit upon settlement of workers' compensation claim.
Status: in_force

(1) Settlement of a claim for workers' compensation for injury or disability shall suspend disability retirement benefits granted under this part, except for the initial three months, to a member granted the benefits until workers' compensation payments terminate. (2) If there is a lump-sum settlement of the workers' compensation claim, the office shall suspend the disability retirement benefit until the total of suspended benefits is equal to 75% of the settlement received from workers' compensation.
Utah Code § 49-13-104 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-104
§ 49-13-104. Creation of trust fund.
Status: in_force

(1) There is created the "Public Employees' Noncontributory 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 § 49-18-501 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-501
§ 49-18-501. Death benefit for members before retirement -- Computation.
Status: in_force

(1) Upon the receipt of acceptable proof of death of a member before the member's retirement date, the member's surviving spouse shall have the choice of the following death benefits: (a) a refund of the member's member contributions, if any, plus 65% of the member's most recent 12 months' compensation prior to death; or (b) an allowance equal to 65% of the allowance computed in accordance with Section 49-18-402, but disregarding early retirement reductions. (2) If there is no surviving spouse, member contributions shall be refunded to a beneficiary, in accordance with Sections 49-11-609 and 49-11-610. (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.
Utah Code § 49-20-407.1 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-407.1
§ 49-20-407.1. Time to add child to plan.
Status: in_force

(1) After a birth or adoption, the program shall allow an individual to add the individual's newly born or adopted child to the individual's health plan or health coverage for a period of 60 days after the day the birth or adoption of the child occurred. (2) The requirement described in Subsection (1) applies to an individual covered under the state employee health plan.
Utah Code § 49-18-102 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-102
§ 49-18-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Compensation" means the total amount of payments which are currently includable in gross income made by a participating employer to a member of this system for services rendered to the participating employer. (b) "Compensation" includes: (i) performance-based bonuses; (ii) cost-of-living adjustments; (iii) payments subject to Social Security deductions; (iv) any payments in excess of the maximum amount subject to deduction under Social Security law; and (v) amounts which the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law. (c) "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17). (d) "Compensation" does not include: (i) the monetary value of remuneration paid in kind, such as a residence or use of equipment; (ii) all contributions made by a participating employer under a system or plan for the benefit of a member or participant; (iii) salary paid to a temporary or exempt employee; (iv) payments upon termination or any other special payments including early retirement inducements; or (v) uniform, travel, or similar payments. (2) "Final average salary" means the amount calculated by averaging the highest two years of annual compensation preceding retirement, subject to Subsections (2)(a), (b), and (c). (a) Except as provided in Subsection (2)(b), 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. (b) In cases where the participating employer provides acceptable documentation to the board, the limitation in Subsection (2)(a) may be exceeded if: (i) the member has transferred from another agency; or (ii) the member has been promoted to a new position. (c) The annual compensation used to calculate final average salary shall be based on the state's fiscal year. (3) "Judge" means a judge or justice of the courts of record as enumerated in Section 78A-1-101. (4) "Participating employer" means the state. (5) "System" means the Judges' Noncontributory Retirement System created under this chapter. (6) "Years of service credit" means the number of periods, each to consist of 12 full months or as determined by the board, whether consecutive or not, during which a judge was employed by a participating employer.
Utah Code § 49-13-405 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-405
§ 49-13-405. Death of married members -- Service retirement benefits to surviving spouse.
Status: in_force

(1) As used in this section, "member's full allowance" means an Option Three allowance calculated under Section 49-13-402 without an actuarial reduction. (2) Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met: (a) the member has: (i) 15 or more years of service credit; (ii) attained age 62 with 10 or more years of service credit; or (iii) attained age 65 with four or more years of service credit; and (b) the member dies leaving a surviving spouse. (3) The surviving spouse who requests a benefit under this section shall apply in writing to the office. The allowance shall begin on the first day of the month: (a) following the month in which the member died, if the application is received by the office within 90 days of the member's death; or (b) following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death. (4) The allowance payable to a surviving spouse under Subsection (2) is: (a) if the member has 25 or more years of service credit at the time of death, the surviving spouse shall receive the member's full allowance; (b) if the member has between 20-24 years of service credit and is not age 60 or older at the time of death, the surviving spouse shall receive two-thirds of the member's full allowance; (c) if the member has between 15-19 years of service credit and is not age 62 or older at the time of death, the surviving spouse shall receive one-third of the member's full allowance; or (d) if the member is age 60 or older with 20 or more years of service credit, age 62 or older with 10 or more years of service credit, or age 65 or older with four or more years of service credit at the time of death, the surviving spouse shall receive an Option Three benefit with actuarial reductions. (5) 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. (6) (a) Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any other payments made under Section 49-13-501. (b) Payments made under this section and Section 49-13-501 shall constitute a full and final settlement of the claim of the surviving spouse or any other beneficiary. (7) 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 § 49-20-105 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-105
§ 49-20-105. Purpose -- Benefits are not a continuing obligation.
Status: in_force

(1) The purpose of this chapter is to provide a mechanism for covered employers to provide covered individuals with group health, dental, medical, disability, life insurance, medicare supplement, conversion coverage, cafeteria, flex plan, and other programs requested by the state, its political subdivisions, or educational institutions in the most efficient and economical manner. (2) The benefits provided to a covered individual under this chapter do not constitute a continuing obligation of the state, its political subdivisions, or educational institutions.
Utah Code § 49-16-103 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-103
§ 49-16-103. Creation of system.
Status: in_force

There is created for members performing firefighter service and who are employed by a participating employer the "Firefighters' Retirement System."
Utah Code § 49-16-506 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-506
§ 49-16-506. Minimum allowance for surviving spouse.
Status: in_force

The minimum allowance payable to the surviving spouse who qualifies for an allowance under Section 49-16-501, 49-16-502, 49-16-503 or 49-16-504, shall be $350 per month.
Utah Code § 49-20-413 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-413
§ 49-20-413. Pilot program for on-site employee clinic.
Status: in_force

(1) Within state premiums paid to the state risk pool from the Legislature, the program shall establish a primary care clinic: (a) for state employees and their dependents; (b) within a state building that is accessible to a large number of state employees; and (c) in accordance with Subsection (2). (2) The program shall: (a) affiliate with an existing clinic: (i) located in a building accessible to a large number of state employees; and (ii) managed by a physician licensed in this state under Title 58, Chapter 67, Utah Medical Practice Act, or Chapter 68, Utah Osteopathic Medical Practice Act; or (b) request bids from private entities to establish the on-site primary care clinic in accordance with criteria established by the program, which shall include at least the following: (i) the entity's ability to establish a primary care clinic that is designed to: (A) be convenient for employees and their dependents; (B) increase health of employees; (C) increase compliance with health care screening and management of chronic health care conditions; and (D) dispense commonly used, pre-packaged drugs in a cost effective manner; (ii) the entity's organizational and financial independence from any particular hospital network, network of clinics, or network of health care providers; and (iii) management of the clinic by a physician licensed in the state under Title 58, Chapter 67, Utah Medical Practice Act, or Chapter 68, Utah Osteopathic Medical Practice Act.
Utah Code § 49-21-405 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-405
§ 49-21-405. Disability benefit -- Exclusions.
Status: in_force

A monthly disability benefit is not payable for a total disability proximately caused by: (1) self-inflicted injury; (2) abuse or misuse of any substance, including alcohol; (3) illicit drug use; (4) an act of aggression committed by the eligible employee; or (5) the eligible employee's commission or attempted commission of a felony or other illegal act.
Utah Code § 49-11-625 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-625
§ 49-11-625. Withdrawing independent entity -- Participation election date -- Withdrawal costs -- Rulemaking.
Status: in_force

(1) As used in this section, "withdrawing entity" means an entity that: (a) participates in a system or plan under this title before January 1, 2021; (b) is an independent entity listed under Subsection 63E-1-102(4)(b); and (c) after beginning participation with a system or plan under this title, has restructured the entity's business operations and employment of employees under contract through a regional, multi-state partnership. (2) A withdrawing entity may elect to withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set in accordance with Subsection (3)(a). (3) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of the withdrawing entity's employees with the system or plan as follows: (a) the withdrawing entity shall determine a date that is before July 1, 2022, on which the withdrawing entity shall make an election under Subsection (2); and (b) subject to Subsection (6), the withdrawing entity shall pay to the office any reasonable actuarial and administrative costs determined by the office to have arisen out of an election made under this section. (4) (a) An election made under Subsection (2): (i) shall be made on or before the date specified under Subsection (3)(a); (ii) shall be documented by a resolution adopted by the governing body of the withdrawing entity; (iii) remains in effect unless and until the withdrawing entity again becomes a participating entity with the office in accordance with Subsection (5); and (iv) applies to a withdrawing entity as the employer and to all employees of the withdrawing entity. (b) Notwithstanding an election made under Subsection (2), any eligibility for service credit earned by an employee under this title before the date specified under Subsection (3)(a) is not affected by this section. (c) Notwithstanding any other provision of this title, a withdrawing entity that makes an election under Subsection (2) may provide or participate in any type of public or private retirement for the withdrawing entity's employees. (5) After the withdrawal and subject to the laws and rules governing participating employer admission, the withdrawing entity may elect, by resolution of the withdrawing entity's governing body, to resume participation with the office and apply for admission as a participating employer in a system or plan under this title. (6) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on: (a) the costs described in Subsection (3)(b); and (b) arrangements for the payment of the costs described in Subsection (3)(b). (7) The board shall make rules to implement this section.
Utah Code § 49-15-401 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-401
§ 49-15-401. 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 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 § 49-11-611 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-611
§ 49-11-611. Benefits and money in the fund exempt from taxation -- Exceptions.
Status: in_force

(1) Except as provided under Subsection (2), the benefits accrued or paid to any beneficiary of any system or plan administered by the board and the contributions, money, securities, and other assets in the funds created by this title are exempt from any state, county, or municipal tax. (2) An allowance, a refund of member contributions, or other benefits that are subject to federal income tax, which is received by a member, retiree, alternate payee, participant, or beneficiary of any system or plan administered by the board and which has not been taxed is subject to Title 59, Chapter 10, Individual Income Tax Act.
Utah Code § 49-14-104 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-104
§ 49-14-104. Creation of trust fund.
Status: in_force

(1) There is created the "Public Safety Contributory Retirement Trust Fund" for the purpose of paying the benefits and the costs of administering this system. (2) The fund shall consist of a number of individual trust accounts created as needed to receive the money and assets transferred into them from the respective terminated systems, all money paid into them, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source. (3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Utah Code § 49-11-1207 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1207
§ 49-11-1207. Postretirement reemployment -- Violations -- Penalties.
Status: in_force

(1) (a) If the office receives notice or learns of the reemployment of a retiree in violation of Section 49-11-1204 or 49-11-1205, the office shall: (i) immediately cancel the retiree's retirement allowance; (ii) keep the retiree's retirement allowance cancelled for the remainder of the calendar year if the reemployment with a participating employer exceeded the limitation under Subsection 49-11-1205(1)(a)(iv), (3)(b), or (4)(b); and (iii) recover any overpayment resulting from the violation in accordance with the provisions of Section 49-11-607 before the allowance may be reinstated. (b) Reinstatement of an allowance following cancellation for a violation under this section is subject to the procedures and provisions under Section 49-11-1204. (2) If a retiree or participating employer failed to report reemployment in violation of Section 49-11-1206, the retiree, participating employer, or both, who are found to be responsible for the failure to report, are liable to the office for the amount of any overpayment resulting from the violation. (3) A participating employer is liable to the office for a payment or failure to make a payment in violation of this part. (4) If a participating employer fails to notify the office in accordance with Section 49-11-1206, the participating employer is immediately subject to a compliance audit by the office.
Utah Code § 49-22-306 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-306
§ 49-22-306. 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 § 49-14-102 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-102
§ 49-14-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Compensation" means the total amount of payments that are includable in gross income received by a public safety service employee as base income for the regularly scheduled work period. The participating employer shall establish the regularly scheduled work period. Base income shall be determined prior to the deduction of member contributions or any amounts the public safety service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law. (b) "Compensation" includes performance-based bonuses and cost-of-living adjustments. (c) "Compensation" does not include: (i) overtime; (ii) sick pay incentives; (iii) retirement pay incentives; (iv) the monetary value of remuneration paid in kind, including a residence, use of equipment or uniform, travel, or similar payments; (v) a lump-sum payment or special payments covering accumulated leave; and (vi) all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant. (d) "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code Section 401(a)(17). (2) "Dispatcher" means the same as that term is defined in Section 53-6-102. (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), and (d). (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 public safety service employee has transferred from another agency; or (ii) the public safety service employee has been promoted to a new position. (d) 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 (10). (4) (a) "Line-of-duty death" means a death resulting from: (i) external force, violence, or disease occasioned by an act of duty as a public safety service employee; or (ii) strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service employee. (b) "Line-of-duty death" does not include a death that: (i) occurs during an activity that is required as an act of duty as a public safety service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature; (ii) occurs during the commission of a crime committed by the employee; (iii) the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or (iv) occurs in a manner other than as described in Subsection (4)(a). (5) "Participating employer" means an employer that meets the participation requirements of Section 49-14-201. (6) (a) "Public safety service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is: (i) a law enforcement officer in accordance with Section 53-13-103; (ii) a correctional officer in accordance with Section 53-13-104; (iii) a special function officer approved in accordance with Sections 49-14-201 and 53-13-105; (iv) a dispatcher who is certified in accordance with Section 53-6-303; (v) a full-time member of the Board of Pardons and Parole created under Section 77-27-2; (vi) the commissioner of the Department of Public Safety; or (vii) the executive director of the Department of Corrections. (b) Except for a position described in Subsection (6)(a)(iv), (v), (vi), or (vii), "public safety service" also requires that, in the course of employment, the employee's life or personal safety is at risk. (c) Except for the minimum hour requirement, Subsections (6)(a) and (b) do not apply to any person who was eligible for service credit in this system before January 1, 1984. (7) "Public safety service employee" means an employee of a participating employer who performs public safety service under this chapter. (8) (a) "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity. (b) "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity. (9) "System" means the Public Safety Contributory Retirement System created under this chapter. (10) "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a public safety service employee was employed by a participating employer, including time the public safety service employee was absent in the service of the United States government on military duty.
Utah Code § 49-22-303 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-303
§ 49-22-303. Defined contribution benefit established -- Contribution by employer and employee -- Vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
Status: in_force

(1) (a) A participating employer shall make a nonelective contribution on behalf of each regular full-time employee who is a member of this system in an amount equal to 10% minus the contribution rate paid by the employer under Subsection 49-22-301(2)(a) of the member's compensation to a defined contribution plan qualified under Section 401(k) of the Internal Revenue Code which: (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 which receives the employer contribution described in this Subsection (1); or (ii) at the member's option, another defined contribution plan established by the participating employer. (2) (a) Except as provided in Sections 49-22-503 and 49-23-504, the total amount contributed by the participating employer under Subsection (1)(a), including associated investment gains and losses, vests to the member upon accruing four years of service credit under this title. (b) The total amount contributed by the member under Subsection (1)(b) vests to the member's benefit immediately and is nonforfeitable. (c) (i) Years of service credit under Subsection (2)(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 service credit required for vesting. (3) (a) Contributions made by a participating employer under Subsection (1)(a) shall be invested in a default option selected by the board until the member is vested in accordance with Subsection (2)(a). (b) A member may direct the investment of contributions made by a participating employer under Subsection (1)(a) only after the contributions have vested in accordance with Subsection (2)(a). (c) A member may direct the investment of contributions made by the member under Subsection (1)(b). (4) No loans shall be available from contributions made by a participating employer under Subsection (1)(a). (5) No hardship distributions shall be available from contributions made by a participating employer under Subsection (1)(a). (6) (a) Except as provided in Subsection (6)(b) and Section 49-22-205, if a member terminates employment with a participating employer prior to the vesting period described in Subsection (2)(a), all contributions, including associated investment gains and losses, made by a participating employer on behalf of the member under Subsection (1)(a) are subject to forfeiture. (b) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection (2)(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 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 (2)(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. (7) The office may request from any other qualified 401(k) plan under Subsection (1) or (2) any relevant information pertaining to the maintenance of its tax qualification under the Internal Revenue Code. (8) The office may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.
Utah Code § 49-21-402 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-402
§ 49-21-402. Reduction or reimbursement of benefit -- Circumstances -- Application for other benefits required.
Status: in_force

(1) A monthly disability benefit may be reduced, suspended, or terminated unless: (a) the eligible employee participates in ongoing care and treatment in accordance with Subsection 49-21-406(3) or (4); and (b) the eligible employee provides the information and documentation requested by the office. (2) (a) The monthly disability benefit shall be reduced or reimbursed by any amount received by, or payable to, the eligible employee for the same injury or illness that is the basis for the monthly disability benefit from the following sources: (i) workers' compensation indemnity benefits, regardless of whether the amount is received as an ongoing monthly benefit, as a lump sum, or in a settlement with a workers' compensation indemnity carrier; (ii) any money received by judgment, legal action, or settlement from a third party liable to the employee for the monthly disability benefit; (iii) automobile no-fault, medical payments, or similar insurance payments; (iv) any money received by a judgment, settlement, or other payment as a result of a claim against an employer; or (v) annual leave or similar lump-sum payments. (b) The monthly disability benefit shall be reduced or reimbursed by any amount received by, or payable to, the eligible employee for the same period of time during which the eligible employee is entitled to receive a monthly disability benefit from the following sources: (i) social security disability benefits, including all benefits received by the eligible employee, the eligible employee's spouse, and the eligible employee's children as determined by the Social Security Administration; (ii) unemployment compensation benefits; (iii) sick leave benefits; or (iv) compensation received for employment, including self-employment, except for eligible amounts from approved rehabilitative employment in accordance with Section 49-21-406. (3) The monthly disability benefit shall be reduced by any amount in excess of one-third of the eligible employee's regular monthly salary received by, or payable to, the eligible employee from the following sources for the same period of time during which the eligible employee is entitled to receive a monthly disability benefit: (a) any retirement payment earned through or provided by public or private employment; and (b) any disability benefit, other than social security or workers' compensation indemnity benefits, resulting from the disability for which benefits are being received under this chapter. (4) After the date of disability, cost-of-living increases to any of the benefits listed in Subsection (2) or (3) may not be considered in calculating a reduction to the monthly disability benefit. (5) Any amounts payable to the eligible employee from one or more of the sources under Subsection (2) are considered as amounts received whether or not the amounts were actually received by the eligible employee. (6) (a) An eligible employee shall first apply for all disability benefits from governmental entities under Subsection (2) to which the eligible employee is or may be entitled, and provide to the office evidence of the applications. (b) If the eligible employee fails to make application under this Subsection (6), the monthly disability benefit shall be suspended. (7) During a period of total disability, an eligible employee has an affirmative duty to keep the program informed regarding: (a) the award or receipt of an amount from a source that could result in the monthly disability benefit being reduced or reimbursed under this section within 10 days after the day of the award or receipt of the amount; and (b) any employment, including self-employment, of the eligible employee and the compensation for that employment within 10 days after beginning the employment or a material change in the compensation from that employment. (8) The program shall use commercially reasonable means to collect any amounts of overpayments and reimbursements. (9) (a) If the program is unable to reduce or obtain reimbursement for the required amount from the monthly disability benefit for any reason, the employee will have received an overpayment of monthly disability benefits. (b) If an eligible employee receives an overpayment of monthly disability benefits, the eligible employee shall repay to the office the amount of the overpayment, plus interest as determined by the program, within 30 days from the date the overpayment is received by: (i) the eligible employee; or (ii) a third party related to the eligible employee. (c) The executive director may waive the interest on an overpayment of monthly disability benefits under Subsection (9)(b) if good cause is shown for the delay in repayment of the overpayment of monthly disability benefits.
Utah Code § 49-19-404 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-404
§ 49-19-404. 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 49-19-402 and Part 5, Death Benefit, of this chapter if the benefit has been paid for at least one year; (b) an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount; and (c) the base retirement amount for governors and legislators under Section 49-19-402. (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 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 § 49-16-508 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-508
§ 49-16-508. 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 § 49-23-309 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-309
§ 49-23-309. Defined benefit adjustments -- Conditions -- Process -- Future years accrual.
Status: in_force

(1) In accordance with this section, the Legislature may make adjustments to the benefits provided for the defined benefit portion of the Tier II Hybrid Retirement System created under this part if the member's contribution required under Subsection 49-23-301(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 49-23-301(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 49-23-102; (b) the years of service required to be eligible to receive a retirement allowance under Section 49-23-303; (c) the years of service credit multiplier established under Subsection 49-23-304(2)(a); (d) the annual cost-of-living adjustment under Section 49-23-307; 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 § 49-14-506 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-506
§ 49-14-506. Benefits payable upon death of active or inactive member without spouse or minor children.
Status: in_force

If an active or inactive member dies and at the time of death the member does not have a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund of the member's member contributions or $500, whichever is larger.
Utah Code § 49-11-1308 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1308
§ 49-11-1308. Rulemaking.
Status: in_force

The board may make rules to implement this part.
Utah Code § 49-21-102 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-102
§ 49-21-102. Definitions.
Status: in_force

As used in this chapter: (1) "Date of disability" means the date on which a period of total disability begins, and may not begin on or before the last day of performing full-duty work in the eligible employee's regular occupation. (2) (a) "Eligible employee" means any of the following employees whose employer provides coverage under this chapter: (i) (A) any regular full-time employee as defined under Section 49-12-102, 49-13-102, or 49-22-102; (B) any public safety service employee as defined under Section 49-14-102, 49-15-102, or 49-23-102; (C) any firefighter service employee or volunteer firefighter as defined under Section 49-23-102 who began firefighter service on or after July 1, 2011; (D) any judge as defined under Section 49-17-102 or 49-18-102; or (E) the governor of the state; (ii) an employee who is exempt from participating in a retirement system under Subsection 49-12-203(4), 49-13-203(4), 49-14-203(1), or 49-15-203(1); and (iii) an employee who is covered by a retirement program offered by a public or private system, organization, or company designated by the Utah Board of Higher Education. (b) "Eligible employee" does not include: (i) any employee that is exempt from coverage under Section 49-21-201; or (ii) a retiree. (3) "Elimination period" means the three months at the beginning of each continuous period of total disability for which no benefit will be paid. The elimination period begins on the nearest first day of the month from the date of disability. The elimination period may include a one-time trial return to work period of less than 15 consecutive calendar days. (4) (a) "Gainful employment" means any occupation or employment position in the state that: (i) contemplates continued employment during a fiscal or calendar year; and (ii) would pay an amount equal to or greater than 40 hours per week at 60% of the eligible employee's regular monthly salary, regardless of the number of hours worked. (b) "Gainful employment" does not mean that an occupation or employment position in the state is: (i) available within any geographic boundaries of the state; (ii) offered at a certain level of wages; (iii) available at a particular number of hours per week; or (iv) currently available. (5) "Maximum benefit period" means the maximum period of time the monthly disability income benefit will be paid under Section 49-21-403 for any continuous period of total disability. (6) "Monthly compensation" means: (a) the amount an eligible employee's participating employer certifies under Section 49-11-603; plus (b) if not included in the amount described in Subsection (6)(a), the eligible employee's monthly compensation for the average number of hours the eligible employee demonstrates the eligible employee worked per week during the preceding 12-month period that exceeded the eligible employee's regular weekly schedule, up to 10 hours per week, calculated at the eligible employee's base rate of pay. (7) "Monthly disability benefit" means the monthly payments and accrual of service credit under Section 49-21-401. (8) "Objective medical impairment" means an impairment that: (a) is diagnosed by a physician based on accepted objective medical tests or findings rather than subjective complaints; and (b) resulted from an injury or illness that is diagnosed by a physician based on accepted objective medical tests or findings rather than subjective complaints. (9) "Ongoing disability" means, after the elimination period and the first 24 months of disability benefits, the complete inability due to objective medical impairment, as determined under Subsection 49-21-401(9), to engage in any gainful employment which is reasonable, considering the eligible employee's education, training, and experience. (10) "Own occupation disability" means the complete inability, due to objective medical impairment, whether physical or mental, to engage in the eligible employee's regular occupation during the elimination period and the first 24 months of disability benefits. (11) "Physician" means a licensed physician. (12) "Pilot period" means the period beginning on July 1, 2023, and ending on June 30, 2026. (13) "Regular monthly salary" means the amount certified by the participating employer as the eligible employee's monthly compensation, unless there is a discrepancy between the certified amount and the amount actually paid, in which case the office shall determine the regular monthly salary. (14) "Regular occupation" means either: (a) the primary duties performed by the eligible employee for the 12 months preceding the date of disability; or (b) a permanent assignment of duty to the eligible employee, as long as the eligible employee has actually performed all the required duties of the permanent assignment of duty. (15) "Rehabilitative employment" means any occupation or employment for wage or profit, for which the eligible employee is reasonably qualified to perform based on education, training, or experience. (16) "Total disability" means: (a) own occupation disability; or (b) ongoing disability. (17) (a) "Workers' compensation indemnity benefits" means benefits provided that are designed to replace wages under Title 34A, Chapter 2, Part 4, Compensation and Benefits, including wage replacement for a temporary disability, temporary partial disability, permanent partial disability, or permanent total disability. (b) "Workers' compensation indemnity benefits" includes a settlement amount following a claim for indemnity benefits.
Utah Code § 49-13-401 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-401
§ 49-13-401. 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; (iv) the member has accrued at least 30 years of service credit; or (v) the member has accrued at least 25 years of service credit, in which case the member shall be subject to the reduction under Subsection 49-13-402(2)(b). (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 § 49-11-1102 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1102
§ 49-11-1102. Public notice of administrative board meetings -- Posting on Utah Public Notice Website.
Status: in_force

(1) The office shall provide advance public notice of meetings and agendas on the Utah Public Notice Website established in Section 63A-16-601 for administrative board meetings. (2) The office may post other public materials, as directed by the board, on the Utah Public Notice Website.
Utah Code § 49-21-403 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-403
§ 49-21-403. Termination of disability benefits -- Calculation of retirement benefit.
Status: in_force

(1) An eligible employee covered by this chapter and eligible for service credit under a system or plan, including an eligible employee who relinquishes rights to retirement benefits under Section 49-11-619, who applies and is qualified for a monthly disability benefit shall receive a monthly disability benefit until the earlier of: (a) the date of the eligible employee's death; (b) the date the eligible employee no longer has a total disability; (c) the date the eligible employee has accumulated or would have accumulated, if the employee had not chosen the Title 49, Chapter 22, Part 4, Tier II Defined Contribution Plan, Title 49, Chapter 23, Part 4, Tier II Defined Contribution Plan, been a volunteer firefighter, or exempted from a retirement system or plan: (i) 20 years of service credit if the eligible employee is covered by Chapter 14, Public Safety Contributory Retirement Act, or Chapter 15, Public Safety Noncontributory Retirement Act; (ii) 25 years of service credit if the eligible employee is covered by Chapter 17, Judges' Contributory Retirement Act, or Chapter 18, Judges' Noncontributory Retirement Act; (iii) 30 years of service credit if the eligible employee is covered by Chapter 12, Public Employees' Contributory Retirement Act, or Chapter 13, Public Employees' Noncontributory Retirement Act; (iv) 35 years of service credit if the eligible employee is covered by the defined benefit portion under Chapter 22, Part 3, Tier II Hybrid Retirement System, or is covered by the defined contribution plan under Chapter 22, Part 4, Tier II Defined Contribution Plan; or (v) 25 years of service credit if the eligible employee is covered by the defined benefit portion under Chapter 23, Part 3, Tier II Hybrid Retirement System, or is covered by the defined contribution plan under Chapter 23, Part 4, Tier II Defined Contribution Plan; (d) the date the eligible employee has received a monthly disability benefit for the following applicable time periods: (i) if the eligible employee is under age 60, the monthly disability benefit is payable until age 65; (ii) if the eligible employee is 60 or 61 years of age on the date of disability, the monthly disability benefit is payable for five years; (iii) if the eligible employee is 62 or 63 years of age on the date of disability, the monthly disability benefit is payable for four years; (iv) if the eligible employee is 64 or 65 years of age on the date of disability, the monthly disability benefit is payable for three years; (v) if the eligible employee is 66, 67, or 68 years of age on the date of disability, the monthly disability benefit is payable for two years; and (vi) if the eligible employee is 69 years of age or older on the date of disability, the monthly disability benefit is payable for one year; or (e) the eligible employee's retirement date, set when the eligible employee retires from a system or from the Utah Governors' and Legislators' Retirement Plan. (2) (a) Upon termination of a monthly disability benefit, an eligible employee eligible for service credit under a system may retire under the requirements of the system which covered the eligible employee on the date of disability. (b) The final average salary used in the calculation of the allowance shall be based on the annual rate of pay on the date of disability, improved by the annual cost-of-living increase factor applied to retirees of the system which covered the eligible employee on the date of disability. (3) An eligible employee who is eligible for service credit in a system, but has relinquished rights to an allowance under Section 49-11-619, may receive the benefits the eligible employee would have received by being eligible for service credit in the system covering the eligible employee on the date of disability, except for the accrual of service credit, in accordance with this title. (4) An eligible employee receiving a monthly disability benefit who has service credit from two or more systems may not combine service credits under Section 49-11-405 in qualifying for retirement, unless the eligible employee would receive a greater allowance by combining the service credits. (5) An eligible employee covered by this chapter who is a participant in the Tier II Defined Contribution Plan, created in Chapter 22, Part 4, Tier II Defined Contribution Plan, or Chapter 23, Part 4, Tier II Defined Contribution Plan, who applies and is qualified for a monthly disability benefit, shall receive a monthly disability benefit until the earlier of: (a) the date of the eligible employee's death; (b) the date the eligible employee no longer has a disability; (c) (i) 35 years from the date the eligible employee began participation in the Tier II Defined Contribution Plan, created in Chapter 22, Part 4, Tier II Defined Contribution Plan; or (ii) 25 years from the date the eligible employee began participation in the Tier II Defined Contribution Plan created in Chapter 23, Part 4, Tier II Defined Contribution Plan; or (d) the date the eligible employee has received a monthly disability benefit for the following applicable time periods: (i) if the eligible employee is under age 60, the monthly disability benefit is payable until age 65; (ii) if the eligible employee is 60 or 61 years of age on the date of disability, the monthly disability benefit is payable for five years; (iii) if the eligible employee is 62 or 63 years of age on the date of disability, the monthly disability benefit is payable for four years; (iv) if the eligible employee is 64 or 65 years of age on the date of disability, the monthly disability benefit is payable for three years; (v) if the eligible employee is 66, 67, or 68 years of age on the date of disability, the monthly disability benefit is payable for two years; and (vi) if the eligible employee is 69 years of age or older on the date of disability, the monthly disability benefit is payable for one year.
Utah Code § 49-11-203 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-203
§ 49-11-203. Powers and duties of board.
Status: in_force

(1) The board shall: (a) appoint an executive director to administer the office; (b) receive and act upon reports covering the operations of the systems, plans, programs, and funds administered by the office; (c) ensure that the systems, plans, programs, and funds are administered according to law; (d) review any final order of a hearing officer and approve or modify the order at the board's discretion in accordance with Section 49-11-613; (e) examine and approve an annual operating budget for the office; (f) serve as investment trustees of the Utah State Retirement Investment Fund as provided under this title; (g) maintain, in conjunction with participating employers and members, the systems, plans, and programs on an actuarially sound basis; (h) report annually to the governor, the Legislature, and each participating employer the contribution rates, premium rates, and any adjustments necessary to maintain the systems, plans, and programs on a financially and actuarially sound basis; (i) receive and act upon recommendations of the executive director; (j) recommend to the governor and Legislature, through the executive director, any necessary or desirable changes to this title; (k) develop broad policy for the long-term operation of the various systems, plans, and programs under broad discretion and power to perform the board's policymaking functions, including the specific authority to interpret and define any provision or term under this title when the board or office provides written documentation which demonstrates that the interpretation or definition promotes uniformity in the administration of the systems or maintains the actuarial soundness of the systems, plans, or programs; (l) adopt interest rates, premium rates, and annual contribution rates after reviewing actuarial recommendations; (m) establish the compensation of the executive director and adopt compensation plans and policies based on market surveys for positions in the office; (n) take action consistent with this title for the administration of the systems, plans, and programs in order to carry out the purposes of this title; (o) provide for audits of the systems, plans, programs, and funds; (p) take actions not in conflict with the board's trust and fiduciary responsibilities or other law, with respect to the governance of the office which are substantially similar to those governing other public agencies; (q) in accordance with the board's fiduciary responsibilities, make investment decisions with the sole purpose of maximizing the risk-adjusted return on the investments; (r) to the extent practicable: (i) (A) retain the right to vote investor proxies; or (B) if the investments are commingled with another investor's funds, request the right to vote investor proxies; and (ii) ensure proxy voting is exercised to maximize risk-adjusted returns for the exclusive benefit of beneficiaries; (s) make proxy voting records available to the state treasurer upon the state treasurer's request; and (t) otherwise exercise the powers and perform the duties conferred on the board by this title. (2) The board may: (a) subpoena witnesses and compel the witnesses' attendance to testify before the board, for which purpose each board member may administer oaths and affirmations to witnesses and others transacting business of the office; (b) establish councils to recommend to the board and the executive director policies affecting members of any systems, plans, and programs administered by the board; (c) pay the travel expenses of council members who attend council meetings; and (d) sue and be sued in the board's own name. (3) The state treasurer is subject to the same restrictions on disclosure of the proxy voting records described in Subsection (1)(s) as the board.
Utah Code § 49-22-502 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-502
§ 49-22-502. Death of married members -- Service retirement benefits to surviving spouse.
Status: in_force

(1) As used in this section, "member's full allowance" means an Option Three allowance calculated under Section 49-22-305 without an actuarial reduction. (2) Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met: (a) the member has: (i) 15 or more years of service credit; (ii) attained age 62 with 10 or more years of service credit; or (iii) attained age 65 with four or more years of service credit; and (b) the member dies leaving a surviving spouse. (3) The surviving spouse who requests a benefit under this section shall apply in writing to the office. The allowance shall begin on the first day of the month: (a) following the month in which the member died, if the application is received by the office within 90 days of the member's death; or (b) following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death. (4) The allowance payable to a surviving spouse under Subsection (2) is as follows: (a) if the member has 25 or more years of service credit at the time of death, the surviving spouse shall receive the member's full allowance; (b) if the member has between 20-24 years of service credit and is not age 60 or older at the time of death, the surviving spouse shall receive 2/3 of the member's full allowance; (c) if the member has between 15-19 years of service credit and is not age 62 or older at the time of death, the surviving spouse shall receive 1/3 of the member's full allowance; or (d) if the member is age 60 or older with 20 or more years of service credit, age 62 or older with 10 or more years of service credit, or age 65 or older with four or more years of service credit at the time of death, the surviving spouse shall receive an Option Three benefit with actuarial reductions. (5) 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. (6) (a) Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any other payments made under Section 49-22-501. (b) Payments made under this section and Section 49-22-501 shall constitute a full and final settlement of the claim of the surviving spouse or any other beneficiary. (7) 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 § 49-21-103 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-103
§ 49-21-103. Creation of program.
Status: in_force

There is created for eligible employees the "Public Employees' Long-Term Disability Program."
Utah Code § 49-15-202 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-202
§ 49-15-202. Participation of employers -- Requirements -- Admission -- Full participation in system -- Supplemental programs authorized.
Status: in_force

(1) An employer that employs public safety service employees and is required by Section 49-12-202 or 49-13-202 to be a participating employer in the Public Employees' Contributory Retirement System or the Public Employees' Noncontributory Retirement System shall cover all the employer's public safety service employees under one of the following systems or plans: (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; or (e) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act. (2) An employer that covers the employer's public safety employees under Subsection (1)(d) is a participating employer in this system. (3) If a participating employer under Subsection (1) covers any of the participating employer's public safety service employees under the Public Safety Contributory Retirement System or the Public Safety Noncontributory Retirement System, that participating employer shall cover all of the participating employer's public safety service employees under one of those systems, except for a public safety service employee initially entering employment with a participating employer beginning on or after July 1, 2011. (4) (a) Until June 30, 2011, an employer that is not participating in this system may by resolution of the employer's governing body apply for coverage of the employer's public safety service employees by this system. (b) Upon approval of the board, the employer shall become a participating employer in this system subject to this title. (5) (a) If a participating employer purchases service credit on behalf of an employee for service rendered prior to the participating employer's admission to this system, the participating employer shall: (i) purchase service credit in a nondiscriminatory manner on behalf of all current and former employees who were eligible for service credit at the time service was rendered; and (ii) comply with the provisions of Section 49-11-403, except for the requirement described in Subsection 49-11-403(2)(a). (b) For a purchase made under this Subsection (5), an employee is not required to: (i) have at least four years of service credit before the purchase can be made; or (ii) forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased. (6) A participating employer may not withdraw from this system. (7) In addition to participation in the system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the public employer's employees.
Utah Code § 49-22-309 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-309
§ 49-22-309. 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 § 49-17-403 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-403
§ 49-17-403. Minimum allowance.
Status: in_force

Beginning July 1, 1990, all retirees or beneficiaries under this chapter who receive an allowance less than $1,000 per month shall have the allowance increased 10%, but the increased allowance may not equal more than $1,000.
Utah Code § 49-23-102 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-102
§ 49-23-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Compensation" means the total amount of payments that are includable in gross income received by a public safety service employee or a firefighter service employee as base income for the regularly scheduled work period. The participating employer shall establish the regularly scheduled work period. Base income shall be determined prior to the deduction of any amounts the public safety service employee or firefighter service employee authorizes to be deducted for salary deferral or other benefits authorized by federal law. (b) "Compensation" includes performance-based bonuses and cost-of-living adjustments. (c) "Compensation" does not include: (i) overtime; (ii) sick pay incentives; (iii) retirement pay incentives; (iv) the monetary value of remuneration paid in kind, as in a residence, use of equipment or uniform, travel, or similar payments; (v) a lump-sum payment or special payment covering accumulated leave; and (vi) all contributions made by a participating employer under this system or under any other employee benefit system or plan maintained by a participating employer for the benefit of a member or participant. (d) "Compensation" for purposes of this chapter may not exceed the amount allowed under Section 401(a)(17), Internal Revenue Code. (2) "Corresponding Tier I system" means the system or plan that would have covered the member if the member had initially entered employment before July 1, 2011. (3) "Dispatcher" means the same as that term is defined in Section 53-6-102. (4) "Emergency medical service personnel" means an individual who: (a) is: (i) a paramedic; (ii) an advanced emergency medical services technician; or (iii) an emergency medical services technician; (b) is required to be licensed or certified under Section 53-2d-402; and (c) has a primary job duty to provide emergency medical services as a first responder. (5) (a) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections (5)(b), (c), (d), (e), and (f). (b) Except as provided in Subsection (5)(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 (5)(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 (15). (6) (a) "Firefighter service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is: (i) a firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department; (ii) the state fire marshal appointed under Section 53-7-103 or a deputy state fire marshal; (iii) a firefighter service employee who is: (A) hired on or after July 1, 2021; (B) trained in firefighter techniques; (C) assigned to a position of hazardous duty; and (D) employed by the state as a participating employer; or (iv) an emergency medical service personnel. (b) "Firefighter service" does not include secretarial staff or other similar employees. (7) (a) "Firefighter service employee" means an employee of a participating employer who provides firefighter service under this chapter. (b) "Firefighter service employee" does not include an employee of a regularly constituted fire department who does not perform firefighter service. (8) (a) "Line-of-duty death" means a death resulting from: (i) external force, violence, or disease occasioned by an act of duty as a public safety service or firefighter service employee; or (ii) strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service or firefighter service employee. (b) "Line-of-duty death" does not include a death that: (i) occurs during an activity that is required as an act of duty as a public safety service or firefighter service employee if the activity is not a strenuous activity, including an activity that is clerical, administrative, or of a nonmanual nature; (ii) occurs during the commission of a crime committed by the employee; (iii) the employee's intoxication or use of alcohol or drugs, whether prescribed or nonprescribed, contributes to the employee's death; or (iv) occurs in a manner other than as described in Subsection (8)(a). (9) "Participating employer" means an employer that meets the participation requirements of: (a) Sections 49-14-201 and 49-14-202; (b) Sections 49-15-201 and 49-15-202; (c) Sections 49-16-201 and 49-16-202; or (d) Sections 49-23-201 and 49-23-202. (10) (a) "Public safety service" means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is: (i) a law enforcement officer in accordance with Section 53-13-103; (ii) a correctional officer in accordance with Section 53-13-104; (iii) a special function officer approved in accordance with Sections 49-15-201 and 53-13-105; (iv) a dispatcher who is certified in accordance with Section 53-6-303; (v) a full-time member of the Board of Pardons and Parole created under Section 77-27-2; (vi) the commissioner of the Department of Public Safety; or (vii) the executive director of the Department of Corrections. (b) Except for a position described in Subsection (10)(a)(iv), (v), (vi), or (vii), "public safety service" also requires that, in the course of employment, the employee's life or personal safety is at risk. (11) "Public safety service employee" means an employee of a participating employer who performs public safety service under this chapter. (12) (a) "Strenuous activity" means engagement involving a difficult, stressful, or vigorous fire suppression, rescue, hazardous material response, emergency medical service, physical law enforcement, prison security, disaster relief, or other emergency response activity. (b) "Strenuous activity" includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity. (13) "System" means the New Public Safety and Firefighter Tier II Contributory Retirement System created under this chapter. (14) (a) "Volunteer firefighter" means any individual who is not regularly employed as a firefighter service employee, but who: (i) has been trained in firefighter techniques and skills; (ii) continues to receive regular firefighter training; and (iii) is on the rolls of a legally organized volunteer fire department that provides ongoing training and serves a political subdivision of the state. (b) An individual that volunteers assistance but does not meet the requirements of Subsection (14)(a) is not a volunteer firefighter for purposes of this chapter. (15) "Years of service credit" means: (a) a period, consisting of 12 full months as determined by the board; or (b) a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter.
Utah Code § 49-22-308 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-308
§ 49-22-308. Defined benefit 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 49-22-305, 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 2.5%. (b) Annual increases in the Consumer Price Index in excess of 2.5% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 2.5%. (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 § 49-20-418 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-418
§ 49-20-418. Expanded infertility treatment benefit.
Status: in_force

(1) As used in this section: (a) "Assisted reproductive technology" means the same as the term is defined in 42 U.S.C. Sec. 263a-7. (b) "Physician" means the same as the term is defined in Section 58-67-102. (c) "Qualified assisted reproductive technology cycle" means the use of covered assisted reproductive technology to transfer a single embryo for implantation. (d) "Qualified individual" means an individual: (i) covered within the state risk pool; and (ii) eligible for maternity benefits under the program. (2) (a) The program shall provide coverage for qualified assisted reproductive technology cycles. (b) The benefit is subject to the same cost sharing requirements as the qualified individual's plan. (3) A qualified individual shall receive the benefit described in Subsection (2) if: (a) the qualified individual is the patient who will use the assisted reproductive technology; (b) (i) the patient's physician verifies that the patient or the patient's spouse has a demonstrated condition recognized by a physician as a cause of infertility; or (ii) the patient attests that the patient is unable to conceive a pregnancy or carry a pregnancy to a live birth after a year or more of regular sexual relations without contraception; (c) the patient attests that the patient has been unable to attain a successful pregnancy through any less-costly, potentially effective infertility treatments for which coverage is available under the health benefit plan; and (d) the use of the assisted reproductive technology procedure complies with the program's clinical policies and is performed by a health care provider who contracts with or is otherwise approved by the program. (4) (a) The provision of a benefit in accordance with this section shall satisfy, in accordance with Subsection 31A-22-610.1(1)(c)(ii), the requirement to provide an adoption indemnity benefit to a qualified individual under Section 31A-22-610.1. (b) If a qualified individual has received the adoption indemnity benefit required under Section 31A-22-610.1, the qualified individual may not receive a benefit in accordance with this section.
Utah Code § 49-12-301 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-301
§ 49-12-301. Contributions -- Two levels -- Election by a participating employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
Status: in_force

(1) Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis. (2) For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows: (a) Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions. (b) Level B includes all other participating employers in this system. (3) (a) A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions. (b) Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution. (c) The required member contributions shall be reduced by the amount that is paid by the participating employer. (4) (a) All member contributions are credited by the office to the account of the individual member. (b) This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries. (c) All member contributions are vested and nonforfeitable. (5) (a) Each member is considered to consent to payroll deductions of member contributions. (b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Utah Code § 49-15-506 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-506
§ 49-15-506. Benefits payable upon death of active or inactive member without spouse or minor children.
Status: in_force

If an active or inactive member dies and at the time of death the member does not have a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund of the member's member contributions or $500, whichever is larger.
Utah Code § 49-22-103 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-103
§ 49-22-103. Creation of system.
Status: in_force

(1) There is created for members employed by a participating employer the "New Public Employees' Tier II Contributory Retirement System." (2) The New Public Employees' Tier II Contributory Retirement System includes: (a) the Tier II hybrid retirement system created in Part 3, Tier II Hybrid Retirement System; and (b) the Tier II defined contribution plan created in Part 4, Tier II Defined Contribution Plan. (3) The system may also be known and function as the Public Employees' Tier 2 Contributory Retirement System, the Tier 2 Hybrid Retirement System, and the Tier 2 Defined Contribution Plan.
Utah Code § 49-16-505 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-505
§ 49-16-505. Benefits for surviving spouse under Division A or Division B.
Status: in_force

The surviving spouse, if eligible, shall receive a benefit computed under either Division A or Division B, whichever provides the larger benefit, but may not receive a benefit under both divisions if it would result in a duplicate benefit.
Utah Code § 49-20-419 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-419
§ 49-20-419. Coverage of exome sequence testing.
Status: in_force

(1) As used in this section, "exome sequence testing" means a genomic technique for sequencing the genome of an individual for diagnostic purposes. (2) Beginning July 1, 2019, the program shall provide coverage for exome sequence testing: (a) for a covered individual within the state risk pool who: (i) is younger than 21 years of age; and (ii) who remains undiagnosed after exhausting all other appropriate diagnostic-related tests; (b) performed by a nationally recognized provider with significant experience in exome sequence testing; (c) that is medically necessary; and (d) at a rate set by the program.
Utah Code § 49-22-203 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-203
§ 49-22-203. Exclusions from membership in system.
Status: in_force

(1) The following employees are not eligible for service credit in this system: (a) subject to the requirements of Subsection (2), an employee whose employment status is temporary in nature due to the nature or the type of work to be performed; (b) except as provided under Subsection (3), an employee of an institution of higher education who participates in a retirement system with a public or private retirement system, organization, or company designated by the Utah Board of Higher Education, or the technical college board of trustees for an employee of each technical college, during any period in which required contributions based on compensation have been paid on behalf of the employee by the employer; (c) an employee serving as an exchange employee from outside the state for an employer who has not elected to make all of the employer's exchange employees eligible for service credit in this system; (d) an employee of the Department of Workforce Services who is covered under another retirement system allowed under Title 35A, Chapter 4, Employment Security Act; (e) an employee who is employed with a withdrawing entity that has elected under Section 49-11-623, prior to January 1, 2017, to exclude: (i) new employees from participation in this system under Subsection 49-11-623(3)(a); or (ii) all employees from participation in this system under Subsection 49-11-623(3)(b); (f) a person who files a written request for exemption with the office under Section 49-22-205; (g) an employee described in Subsection (1)(g)(i) or (ii) who is employed with a withdrawing entity that has elected under Section 49-11-624, before January 1, 2018, to exclude: (i) new employees from participation in this system under Subsection 49-11-624(3)(a); or (ii) all employees from participation in this system under Subsection 49-11-624(3)(b); (h) an employee who is employed with a withdrawing entity that has elected under Section 49-11-625, before July 1, 2022, to exclude all employees from participation in this system; or (i) an employee who is employed with a withdrawing entity that elects under Section 49-11-626 to exclude: (i) new employees from participation in this system under Subsection 49-11-626(3)(a); or (ii) all employees from participation in this system under Subsection 49-11-626(3)(b). (2) If an employee whose status is temporary in nature due to the nature of type of work to be performed: (a) is employed for a term that exceeds six months and the employee otherwise qualifies for service credit in this system, the participating employer shall report and certify to the office that the employee is a regular full-time employee effective the beginning of the seventh month of employment; or (b) was previously terminated prior to being eligible for service credit in this system and is reemployed within three months of termination by the same participating employer, the participating employer shall report and certify that the member is a regular full-time employee when the total of the periods of employment equals six months and the employee otherwise qualifies for service credits in this system. (3) Upon cessation of the participating employer contributions, an employee under Subsection (1)(b) is eligible for service credit in this system. (4) An employee'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 § 49-13-501 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-501
§ 49-13-501. 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 Section 49-13-402 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 49-13-404. (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 as a portion of the contribution rate established under Section 49-13-301. (7) The portion of the death benefit provided under Subsection (4)(b), may not be paid to the beneficiary of an inactive member unless: (a) that member has 10 or more years of service credit prior to July 1, 1987; or (b) the death of the member occurs either: (i) within a period of 120 days after the last day of work for which the person received compensation; or (ii) while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received. (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.
Utah Code § 49-11-301 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-301
§ 49-11-301. Creation -- Board to act as trustees of the fund -- Commingling and pooling of funds -- Interest earnings -- Funded ratio.
Status: in_force

(1) (a) There is created a common trust fund known as the "Utah State Retirement Investment Fund" for the purpose of enlarging the investment base and simplifying investment procedures and functions. (b) The Utah State Retirement Investment Fund may sue and be sued in its own name. (2) (a) The board shall act as trustees of the Utah State Retirement Investment Fund and, through the executive director, may commingle and pool the funds and investments of any system, plan, or program into the Utah State Retirement Investment Fund, if the principal amounts of the participating funds do not lose their individual identity and are maintained as separate trust funds on the books of the office. (b) (i) In combining the investments of any fund, each of the participating funds shall be credited initially with its share of the total assets transferred to the Utah State Retirement Investment Fund. (ii) The value of the transferred assets shall be calculated in accordance with generally accepted accounting principles. (c) Subsequent transfers of additional capital from participating funds shall be credited similarly to its respective trust account. (d) The income or principal or equity credit belonging to one participating fund may not be transferred to another, except for the purpose of: (i) actuarially recommended transfers in order to adjust employer contribution rates for an employer that participates in both contributory and noncontributory systems; or (ii) transfers which reflect the value of service credit accrued in different systems during a member's career. (3) The assets of the funds are for the exclusive benefit of the members, participants, and covered individuals and may not be diverted or appropriated for any purpose other than that permitted by this title. (4) (a) Interest and other earnings shall be credited to each participating fund on a pro rata equity position basis. (b) (i) A portion of the interest and other earnings of the common trust fund may be credited to a reserve account within the Utah State Retirement Investment Fund to meet adverse experiences arising from investments or other contingencies. (ii) Each participating fund shall retain its proportionate equity in the reserve account. (5) (a) The actuarial funded ratio of the systems may reach and be maintained at 110%, as determined by the board's actuary using assumptions adopted by the board, before the board is required to certify a decrease in contribution rates. (b) Except as provided in Subsection (6), the board may not increase contribution rates to attain an actuarial funded ratio greater than 100%. (6) (a) The cost of any amendment to this title shall be included in the final contribution rates adopted and certified by the board in accordance with Subsections 49-11-102(14) and 49-11-203(1)(l). (b) If a preliminary certified contribution rate approved by the board prior to an annual general session or special session of the Legislature was maintained at a previous year's level that is higher than the contribution rate calculated by the board's actuary for that year in accordance with Subsection (5)(a), the board's final certified contribution rate shall be the sum of the actuarially determined costs from any amendment to this title during the general session or special session and the preliminary certified contribution rate.
Utah Code § 49-17-401 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-401
§ 49-17-401. 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 § 49-11-1203 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1203
§ 49-11-1203. Applicability.
Status: in_force

(1) (a) This part does not apply to employment as an elected official if the elected official's position is not full time as certified by the participating employer. (b) The provisions of this part apply to an elected official whose elected position is full time as certified by the participating employer. (2) (a) This part does not apply to employment as a part-time appointed board member who does not receive any remuneration, stipend, or other benefit for the part-time appointed board member's service. (b) For purposes of this Subsection (2), remuneration, stipend, or other benefit does not include receipt of per diem and travel expenses up to the amounts established by the Division of Finance in: (i) Section 63A-3-106; (ii) Section 63A-3-107; and (iii) rules made by the Division of Finance according to Sections 63A-3-106 and 63A-3-107. (3) This part does not apply to a person who is reemployed as an active senior judge or an active senior justice court judge as described by Utah State Court Rules, appointed to hear cases by the Utah Supreme Court in accordance with Article VIII, Section 4, Utah Constitution. (4) An exemption under this section from the provisions of this part is available only for a member who, at the time of retirement, is at least: (a) 50 years old, if the member is retiring from a public safety system or firefighter retirement system; or (b) 55 years old.
Utah Code § 49-23-203 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-203
§ 49-23-203. Exemptions from participation in system.
Status: in_force

(1) Upon filing a written request for exemption with the office, the following employees are exempt from participation in the system as provided in this section if the employee is a public safety service employee or firefighter service employee and is: (a) an executive department head of the state; (b) an elected or appointed sheriff of a county; (c) an elected or appointed chief of police of a municipality; or (d) the chief of any fire department or district. (2) (a) A participating employer shall prepare a list designating those positions eligible for exemption under Subsection (1). (b) An employee may not be exempted unless the employee is employed in a position designated by the participating employer under Subsection (1). (3) Each participating employer shall: (a) file each employee exemption annually with the office; and (b) update an employee exemption in the event of any change. (4) Beginning on the effective date of the exemption for an employee who elects to be exempt in accordance with Subsection (1): (a) for a member of the Tier II defined contribution plan: (i) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section 49-23-401, except that the contribution is exempt from the vesting requirements of Subsection 49-23-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-23-401; and (iii) the member is not eligible for additional service credit in the plan for the period of exempt employment; and (b) for a member of the Tier II hybrid retirement system: (i) the participating employer shall contribute the nonelective contribution and the amortization rate described in Section 49-23-401, except that the contribution is exempt from the vesting requirements of Subsection 49-23-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-23-401; and (iii) the member is not eligible for additional service credit in the system for the period of exempt employment. (5) If an employee who is a member of the Tier II hybrid retirement system subsequently revokes the election of exemption made under Subsection (1), the provisions described in Subsection (4)(b) shall no longer be applicable and the coverage for the employee shall be effective prospectively as provided in Part 3, Tier II Hybrid Retirement System. (6) (a) All employer contributions made on behalf of an employee shall be invested in accordance with Subsection 49-23-302(3)(a) or 49-23-401(4)(a) until the one-year election period under Subsection 49-23-201(2)(c) is expired if the employee: (i) elects to be exempt in accordance with Subsection (1); and (ii) continues employment with the participating employer through the one-year election period under Subsection 49-23-201(2)(c). (b) An employee is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses if the employee: (i) elects to be exempt in accordance with Subsection (1); and (ii) terminates employment prior to the one-year election period under Subsection 49-23-201(2)(c). (7) (a) The office shall make rules to implement this section. (b) The rules made under this Subsection (7) shall include provisions to allow the exemption provided under Subsection (1) to apply to all contributions made beginning on or after July 1, 2011, on behalf of an exempted employee who began the employment before May 8, 2012. (8) An employee's 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 § 49-12-407 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-407
§ 49-12-407. 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 49-12-402 or 49-12-404, 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 § 49-14-505 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-505
§ 49-14-505. Benefits for surviving spouse under Division A or Division B.
Status: in_force

The surviving spouse, if eligible, shall receive a benefit computed under either Division A or Division B, whichever provides the larger benefit, but may not receive a benefit under both divisions if it would result in a duplicate benefit.
Utah Code § 49-13-204 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-204
§ 49-13-204. 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 in a retirement system with a public or private retirement system, organization, or company, designated as described in Subsection (1)(c), shall, not later than January 1, 1979, elect to participate exclusively in this system or in an annuity contract allowed under this Subsection (1)(a). (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 except as provided in Subsection (2)(b)(ii)(B), 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 whose employment classification assignment under Subsection (2)(b) required participation in a retirement program other than this system shall have a one-time irrevocable election to participate in this system. (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 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 § 49-11-1305 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1305
§ 49-11-1305. Reporting -- Penalties.
Status: in_force

(1) (a) A participating employer shall, within five business days, notify the office if the participating employer enters a phased retirement agreement with a retiree. (b) A participating employer shall report to the office any change in status of the phased retirement in accordance with rules established under Section 49-11-1308. (c) If a participating employer fails to notify the office in accordance with this section, the participating employer is immediately subject to a compliance audit by the office. (2) (a) A retiree who has entered into phased retirement agreement under this section shall report to the office the phased retirement agreement in accordance with rules established under Section 49-11-1308. (b) If the retiree fails to report to the office as required under this section, the office shall withhold one month's allowance for each month the retiree fails to make the report, in a timely manner, required under Subsection (2)(a). (3) If a retiree receives a retirement allowance or portion of a retirement allowance in error or in violation of this part: (a) the office shall cancel the retiree's retirement allowance; and (b) the office shall recover any overpayment in accordance with Section 49-11-607. (4) If a retiree or participating employer violates this part, including a failure to report in accordance with this section, the retiree, participating employer, or both that are found to be responsible for the violation are liable to the office for the amount of any allowance overpayment, failure to make a required payment or contribution, or other amount needed to correct an error or incorrect benefit resulting from the violation.
Utah Code § 49-11-701 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-701
§ 49-11-701. Allowance increase to offset tax liability -- Administration.
Status: in_force

(1) This section applies to members of any system administered by the board under this title, whose retirement allowance remained exempt from the tax imposed under Title 59, Chapter 10, Individual Income Tax Act, pursuant to Laws of Utah 1988, Chapter 195, Section 2, but whose allowance has subsequently become subject to that tax. (2) Any member who meets the conditions established under Subsection (1) shall receive the following: (a) the administrator shall calculate the member's retirement allowance pursuant to the formula governing the system from which the member retired; (b) the administrator shall then increase the allowance calculated under Subsection (2)(a) by 3%; and (c) the adjusted retirement allowance under Subsection (2)(b) is the new basis upon which any future adjustments to benefits are made. (3) (a) For all members who retire or are receiving retirement allowances in calendar year 1989, the administrator shall apply the 3% adjustment under Subsection (2) to all retirement allowances received in 1989, so that the period for which the allowance becomes subject to the tax under Title 59, Chapter 10, Individual Income Tax Act, and the period for which the 3% adjustment is given are the same. (b) For all members who retire after December 31, 1989, and who meet the requirements of Subsection (1), the administrator shall apply the 3% adjustment under Subsection (2) beginning on the effective date of retirement. (4) Any penalty or interest for underpayment of taxes under Title 59, Chapter 1, General Taxation Policies, or Chapter 10, Individual Income Tax Act, shall be waived for members whose noncompliance is attributable to Section 49-11-611 and this section. This only applies to tax year 1989. (5) The administrator shall comply with Title 59, Chapter 10, Part 4, Withholding of Tax, with respect to withholding of taxes. (6) (a) The retirement board shall annually certify the contribution rate necessary for each system to comply with this section and may adopt rules to administer this section. (b) This contribution rate shall be reported separately from the total contribution rate necessary to fund the systems on an actuarially sound basis and may not be used in comparative studies of public employee benefits.
Utah Code § 49-11-605 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-605
§ 49-11-605. Notification and correction of violations.
Status: in_force

If a participating employer discovers that it has violated Section 49-11-601, 49-11-602, or 49-11-603 prior to the office becoming aware of the violation, notifies the office of the violation in writing, and corrects the violation within a period agreed to by the office, the penalties under those sections shall be waived.
Utah Code § 49-11-307 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-307
§ 49-11-307. Report on funded status -- Study of compensation.
Status: in_force

(1) (a) The office shall report the funded status of the Utah State Retirement Investment Fund to the Retirement and Independent Entities Committee created under Section 63E-1-201. (b) The report under Subsection (1)(a) shall be made at least annually or as requested by the committee. (2) (a) If the Utah State Retirement Investment Fund reaches a funded status of 100%, the office shall make a report to that effect. (b) The report shall be provided to the governor, the board, the president of the Senate, the speaker of the House of Representatives, and to each member and staff of the Retirement and Independent Entities Committee created under Section 63E-1-201. (3) Upon receipt of the report under Subsection (2)(b), the committee shall conduct a study on participating employee compensation and benefits to determine the need for adjustments in retirement benefits, salary, and other benefits for the recruitment and retention of a qualified workforce. (4) The committee shall report any findings and recommendations to the Legislative Management Committee.
Utah Code § 49-17-404 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-404
§ 49-17-404. Temporary retirement window for 20 years of service.
Status: in_force

(1) If a member qualified to retire under Section 49-17-401 or a member of this system of any age with at least 20 years of service credit or a member of this system with at least six years of service credit and has attained an age of 65 years or older retires on or after July 1, 1992, and on or before December 31, 1992, the retirement allowance shall be the same as calculated in Section 49-17-402, except that the final average monthly salary shall be calculated upon the member's final year of service. (2) (a) Nominations for appointments resulting from this section shall be presented to the governor not later than October 15, 1992. (b) To qualify, the member shall give notice of intent to retire under this section to the Administrative Office of the Courts no later than February 28, 1992. (c) Notice of intent to retire under this section may not be revoked. (d) The Administrative Office of the Courts shall provide the member's application to retire to the office as required by Section 49-17-401.
Utah Code § 49-11-601 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-601
§ 49-11-601. Payment of employer contributions -- Penalties for failure to comply -- Adjustments to be made.
Status: in_force

(1) The employer contributions, fees, premium taxes, contribution adjustments, and other required payments shall be paid to the office by the participating employer as determined by the executive director. (2) A participating employer that fails to withhold the amount of any member contributions, as soon as administratively possible, shall also pay the member contributions to the office out of its own funds. (3) Except as limited by Subsections (6) and (7), if a participating employer does not make the contributions required by this title within 30 days of the end of the pay period, the participating employer is liable to the office as provided in Section 49-11-604 for: (a) delinquent contributions; (b) interest on the delinquent contributions as calculated under Section 49-11-503; and (c) a penalty equal to the greater of: (i) $250; or (ii) 50% of the total contributions for the employees for the period of the reporting error. (4) The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section. (5) Contributions made in error will be refunded to the participating employer or member that made the contributions. (6) (a) An employer described in Subsection 49-12-202(2)(c) or (d), or Subsection 49-13-202(2)(c), (d), or (e) that paid retirement benefits to an employee or retiree that were not required by this title may offer the retirement benefits paid to the employee as a substantial substitute to service credit and retirement benefits that may have been earned by the employee under this title. (b) An employee who received retirement benefits under Subsection (6)(a) may sign an affidavit that: (i) acknowledges the substantial substitute received by the employee under Subsection (6)(a); and (ii) irrevocably relinquishes service credit and retirement benefits that may have accrued to the employee under this title effective from the employee's date of employment with the employer described in Subsection (6)(a) to the date of the employer's election under Section 49-12-202 or 49-13-202. (c) Nothing in this section shall be construed to diminish an employer's right to recover past retirement benefits other than Social Security, paid to an employee or retiree, in error or under mistaken belief that the employer was not a participating employer. (7) If the employer files with the office an irrevocable written relinquishment of service credit signed by the member or retiree: (a) the office shall proportionally reduce any delinquent contributions, penalties, fees, or interest assessed against a participating employer in connection with a member or retiree described in Subsection (6)(a); and (b) the system has no liability to the employee for benefits relinquished under Subsection (6)(b).
Utah Code § 49-20-408 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-408
§ 49-20-408. Prohibition against certain uses of Social Security numbers.
Status: in_force

Notwithstanding the provisions of Subsection 31A-1-103(3)(f), health, dental, medical, Medicare supplement, or conversion coverage offered under Section 49-20-202 shall comply with the provisions of Section 31A-22-634.
Utah Code § 49-16-401 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-401
§ 49-16-401. 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 firefighter service employee; (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 § 49-20-301 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-301
§ 49-20-301. Payments made by employer and employee.
Status: in_force

The program shall be maintained on a financially and actuarially sound basis by payments from covered employers and covered individuals.
Utah Code § 49-17-402 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-402
§ 49-17-402. Calculation of retirement allowance.
Status: in_force

(1) A retiree under this system shall receive an allowance equal to: (a) 5% of the final average monthly salary multiplied by the number of years of service credit, limited to 10 years; plus (b) 2.25% of the final average monthly salary multiplied by the number of years of service credit in excess of 10 years and up to and including 20 years; plus (c) 1% of the final average monthly salary multiplied by the number of years of service credit in excess of 20 years. (2) (a) Except as modified by cost-of-living adjustments and except as provided under Subsection (2)(b), an allowance under this system may not exceed 75% of the member's final average monthly salary. (b) The allowance limitation under Subsection (2)(a) does not apply to a member who initially retires on or after July 1, 2010. (3) If the retiree has attained the age of 55 years and has 20 years or more but less than 25 years of service credit, the retiree shall receive an early retirement reduction to the allowance based on an actuarial calculation assuming a normal retirement age of 65 years.
Utah Code § 49-11-620 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-620
§ 49-11-620. Closing the retirement account -- Status of retirees and beneficiaries.
Status: in_force

(1) The monthly benefit payable for the month a retiree, beneficiary, or alternate payee dies shall be a full monthly benefit and shall be payable to the estate of the deceased. (2) If more than one year has elapsed since the death of a retiree whose designated beneficiary is deceased and whose account payable to the beneficiary amounts to $100 or less, the account shall be closed and further payment may not be made.
Utah Code § 49-11-1101 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1101
§ 49-11-1101. Public financial information disclosure on website -- Exclusions.
Status: in_force

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