Utah Code § 49-11-1001 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1001
§ 49-11-1001. Partial lump-sum payment option.
Status: in_force

(1) Except as provided in Subsection (5), at the time of application for retirement, a member may elect to receive a lump-sum payment of a portion of the member's retirement allowance equal to 12 or 24 months of the member's allowance to be paid upon retirement. (2) The member's allowance shall be reduced to reflect the actuarial value of the lump-sum received under Subsection (1). (3) A member who has received a lump-sum payment under this section is not eligible for another lump-sum payment under this section. (4) The board may make rules to implement this section. (5) A member or participant of a system or plan under Chapter 22, New Public Employees' Tier II Contributory Retirement Act, or Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act, is not eligible to make an election under this section.
Utah Code § 49-20-405 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-405
§ 49-20-405. Audit required -- Report to governor and Legislature.
Status: in_force

The Insurance Department shall biennially audit the Public Employees' Trust Fund and programs authorized under this chapter and report its findings to the governor and the Legislature, but the commissioner may accept the annual audited statement of the programs under this chapter in lieu of the biennial audit requirement.
Utah Code § 49-11-1103 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1103
§ 49-11-1103. Public information requests.
Status: in_force

The office shall establish, in policy, time limits to respond to public information requests.
Utah Code § 49-22-201 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-201
§ 49-22-201. System membership -- Eligibility.
Status: in_force

(1) Beginning July 1, 2011, a participating employer shall participate in this system. (2) (a) A person initially entering regular full-time employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, is eligible: (i) as a member for service credit and defined contributions under the Tier II hybrid retirement system established by Part 3, Tier II Hybrid Retirement System; or (ii) as a participant for defined contributions under the Tier II defined contribution plan established by Part 4, Tier II Defined Contribution Plan. (b) A person initially entering regular full-time employment with a participating employer on or after July 1, 2011, shall: (i) make an election to participate in the system created under this chapter: (A) as a member for service credit and defined contributions under the Tier II hybrid retirement system established by Part 3, Tier II Hybrid Retirement System; or (B) as a participant for defined contributions under the Tier II defined contribution plan established by Part 4, Tier II Defined Contribution Plan; and (ii) electronically submit to the office notification of the member's election under Subsection (2)(b)(i) in a manner approved by the office. (c) An election made by a person initially entering regular full-time employment with a participating employer under this Subsection (2) is irrevocable beginning one year from the date of eligibility for accrual of benefits. (d) If no election is made under Subsection (2)(b)(i), the person shall become a member eligible for service credit and defined contributions under the Tier II hybrid retirement system established by Part 3, Tier II Hybrid Retirement System. (3) Notwithstanding the provisions of this section and except as provided in Subsection (4), an elected official initially entering office on or after July 1, 2011: (a) is only eligible to participate in the Tier II defined contribution plan established under Part 4, Tier II Defined Contribution Plan; (b) is not eligible to participate in the Tier II hybrid retirement system established under Part 3, Tier II Hybrid Retirement System; and (c) is vested immediately in the elected official's benefit and the benefit is nonforfeitable, including the total amount contributed by the participating employer and the total amount contributed by the member in the Tier II defined contribution plan. (4) A legislator or full-time elected official initially entering office on or after July 1, 2011, who has previously accrued service credit: (a) in a Tier I retirement system or plan administered by the board shall continue in the Tier I system or plan for which the legislator or full-time elected official is eligible; or (b) in a Tier II hybrid retirement system shall continue in the Tier II system for which the full-time elected official is eligible.
Utah Code § 49-16-202 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-202
§ 49-16-202. Participation of employers -- Full participation in system -- Supplemental programs authorized.
Status: in_force

(1) An employer that employs firefighter 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 of its firefighter 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 16, Firefighters' Retirement Act; or (d) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act. (2) Any employer that covers its firefighter service employees under Subsection (1)(c) is a participating employer in this system. (3) If a participating employer under Subsection (1) covers any of its firefighter service employees under the Firefighters' Retirement System, that participating employer shall cover all of its firefighter service employees under that system, except for a firefighter service employee initially entering employment with a participating employer 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 its governing body submitted to the board, apply for coverage of its firefighter 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 participating employer may not withdraw from this system. (6) In addition to their participation in the system, participating employers may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their firefighter service employees.
Utah Code § 49-18-301 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-301
§ 49-18-301. Contributions by employees and employers -- Retirement fees.
Status: in_force

(1) In addition to the money paid to this system under Subsection (2), participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis. (2) Fees collected under Subsection 78A-2-301(1)(j)(i) shall be paid monthly to the office to maintain this system and the system established under Chapter 17, Judges' Contributory Retirement Act.
Utah Code § 49-14-103 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-103
§ 49-14-103. Creation of system.
Status: in_force

There is created for members performing public safety service and who are employed by a participating employer the "Public Safety Contributory Retirement System."
Utah Code § 49-20-422 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-422
§ 49-20-422. Coverage of pregnancy and childbirth services, including doula, direct- entry midwife, and birthing center services.
Status: in_force

(1) As used in this section: (a) "Doula" means an individual who: (i) provides information and physical and emotional support: (A) to a pregnant or postpartum individual; and (B) related to the pregnant or postpartum individual's pregnancy; and (ii) is certified by one or more organizations approved by the program. (b) "Pregnancy and childbirth services" means services provided to a pregnant individual before, during, or shortly after childbirth: (i) by a doula for the services described in Subsections (1)(a)(i) and (ii); and (ii) at a birthing center that: (A) is licensed under Title 26B, Chapter 2, Licensing and Certifications, or accredited by the Commission for the Accreditation of Birth Centers; and (B) may include services by a direct-entry midwife licensed under Title 58, Chapter 77, Direct-Entry Midwife Act, if the direct-entry midwife is engaged in the practice of direct-entry midwifery, as defined in Section 58-77-102. (c) "Qualified individual" means a covered individual who is: (i) within the state employees' risk pool; and (ii) (A) is pregnant; or (B) was pregnant within the past six months. (2) For a plan year that begins on or after July 1, 2023, and before July 1, 2026, the program shall cover pregnancy and childbirth services to a qualified individual. (3) The program may establish limits for coverage under Subsection (2), including limits based on: (a) the type or number of services provided; (b) a qualified individual's physical or emotional condition; and (c) conditions for provider participation. (4) The program shall report to the Health and Human Services Interim Committee on or before October 1 of each year regarding coverage provided under Subsection (2), including: (a) covered providers; (b) covered services; (c) provider payment rates; (d) covered-individual cost sharing; (e) total provider payments and covered-individual cost sharing; and (f) any indicators of whether pregnancy and childbirth services covered under Subsection (2) have: (i) reduced pregnancy or postpartum coverage costs; or (ii) improved pregnancy or postpartum care.
Utah Code § 49-20-417 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-417
§ 49-20-417. Insurance coverage for amino acid-based formula.
Status: in_force

(1) As used in this section: (a) "Amino acid-based elemental formula" means a nutrition formula: (i) made from individual nonallergenic amino acids that are broken down to enhance absorption and digestion; and (ii) designed for individuals who have a dysfunctional or shortened gastrointestinal tract and are unable to tolerate and absorb whole foods or formulas composed of whole proteins, fats, or carbohydrates. (b) "Eosinophilic gastrointestinal disorder" means a disorder characterized by having above normal amounts of eosinophils in one or more specific places anywhere in the digestive system. (c) "Food protein-induced enterocolitis syndrome" means a disorder characterized by an abnormal immune response to an ingested food, resulting in gastrointestinal inflammation. (d) "Health insurer" means an insurer, as defined in Subsection 31A-22-634(1). (e) "Order" means to communicate orally, in writing, or by electronic means. (f) "Pharmacy" means a pharmacy licensed under Title 58, Chapter 17b, Pharmacy Practice Act. (g) "Physician" means an individual who is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act. (h) "Program" means the eosinophilic gastrointestinal disorder program created in Subsection (2). (i) "Severe protein allergic conditions" includes: (i) eosinophilic esophagitis; (ii) eosinophilic gastritis; (iii) eosinophilic gastroenteritis; (iv) eosinophilic enteritis; (v) eosinophilic colitis; or (vi) food protein-induced enterocolitis syndrome. (j) "Short bowel syndrome" means malabsorption of nutrients resulting from anatomical or functional loss of a significant length of the small intestine. (2) Beginning plan year 2017-18 and ending plan year 2019-20, the Public Employees' Benefit and Insurance Program shall offer a 3-year pilot program within the state risk pool that provides coverage for the use of an amino acid-based elemental formula, regardless of the delivery method of the formula, for the diagnosis or treatment of an eosinophilic gastrointestinal disorder, food protein-induced enterocolitis syndrome, severe protein allergic condition, or short bowel syndrome in the traditional and Star plans. (3) Coverage offered under Subsection (2) applies to an amino acid-based elemental formula if: (a) the formula is ordered for the enrollee by a physician; (b) the physician indicates in the order that the formula is medically necessary; and (c) the insured obtains the formula from a pharmacy. (4) Coverage offered under Subsection (2) may not include cost-sharing provisions, including deductibles, copayments, co-insurance, and out-of-pocket limits, or a durational limit, that are less favorable to the insured than the cost-sharing provisions and durational limits applied by the health benefit plan to prescription drugs. (5) The purpose of the program is to study the efficacy of providing coverage for the use of an amino acid-based elemental formula and is not a mandate for coverage of an amino acid-based elemental formula within the health plans offered by the Public Employees' Benefit and Insurance Program. (6) Under Section 63J-1-603 of the Utah Code, the Legislature intends that the cost of the program shall be paid for from funds above the minimum recommended level in the public employees' state risk pool reserve.
Utah Code § 49-11-604 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-604
§ 49-11-604. Office audits of participating employers -- Penalties for failure to comply.
Status: in_force

(1) (a) The office may perform an on-site compliance audit of a participating employer to determine compliance with reporting, contribution, and certification requirements under this title. (b) The office or its independent auditor may perform an on-site compliance audit of a participating employer or request records to be provided by the participating employer, including records required to complete: (i) audited financial statements; (ii) schedules of employer allocations and pension reporting in accordance with Governmental Accounting Standards Board statements; and (iii) service organizational controls reports. (c) The office may request records to be provided by the participating employer at the time of the audit. (d) Audits shall be conducted at the sole discretion of the office after reasonable notice to the participating employer of at least five working days. (e) The participating employer shall extract and provide records as requested by the office in an appropriate, organized, and usable format. (f) Failure of a participating employer to allow access, provide records, or comply in any way with an office audit shall result in the participating employer being liable to the office for: (i) any liabilities and expenses, including administrative expenses and travel expenses, resulting from the participating employer's failure to comply with the audit; and (ii) a penalty equal to 1% of the participating employer's last month's contributions. (2) If the audit reveals a participating employer's failure to make contributions as required under Section 49-11-601, a failure to maintain records as required under Section 49-11-602, or a failure to correctly report or certify eligibility as required under Section 49-11-603, the participating employer shall be liable to the office for: (a) any liability or expense, including an administrative expense or the cost of increased benefits to members, resulting from the participating employer's failure to fully comply with the participating employer's reporting, contribution, certification, or record keeping requirements under this title; and (b) a penalty, not to exceed 50% of the participating employer's total contributions for the time period of the error. (3) If the audit reveals that an incorrect benefit has been paid by the office to a member, participant, alternate payee, or beneficiary due to a participating employer's failure to comply with the requirements of Section 49-11-601, 49-11-602, or 49-11-603, in addition to the liabilities contained in Subsection (2), the participating employer shall be liable to the office for the following: (a) the actuarial cost of correcting the incorrect benefit; and (b) administrative expenses. (4) The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.
Utah Code § 49-11-802 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-802
§ 49-11-802. Permanent relinquishment of defined contribution benefit -- Procedure.
Status: in_force

(1) A participant under a defined contribution plan may not permanently relinquish the benefit. (2) A designated beneficiary under a defined contribution plan may permanently relinquish the benefit by signing an irrevocable written relinquishment.
Utah Code § 49-21-406 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-406
§ 49-21-406. Rehabilitative employment -- Interview by disability specialist -- Maintaining eligibility -- Additional treatment and care.
Status: in_force

(1) (a) If an eligible employee, during a period of total disability for which the monthly disability benefit is payable, engages in approved rehabilitative employment, the monthly disability benefit otherwise payable shall be reduced: (i) by an amount equal to 50% of the income to which the eligible employee is entitled for the employment during the month; and (ii) so that the combined amount received from the rehabilitative employment and the monthly disability payment does not exceed 100% of the eligible employee's monthly salary prior to the employee's disability. (b) This rehabilitative benefit is payable for up to two years or to the end of the maximum benefit period, whichever occurs first. (2) (a) The office shall review an eligible employee's total disability at least one time each year. (b) The office shall interview each eligible employee receiving a monthly disability benefit. (c) The office may refer the eligible employee to a rehabilitative or vocational specialist for a review of the eligible employee's condition and a written rehabilitation plan and return to work assistance. (3) If an eligible employee receiving a monthly disability benefit fails to participate in an office-approved rehabilitation program within the limitations set forth by a physician or physician assistant, the monthly disability benefit may be reduced, suspended, or terminated. (4) The office may, as a condition of paying a monthly disability benefit, require that the eligible employee receive medical care and treatment if that treatment is reasonable or usual according to current medical practices.
Utah Code § 49-21-201 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-201
§ 49-21-201. Program membership -- Eligibility.
Status: in_force

(1) The state shall cover all of its eligible employees under this chapter. (2) Public safety service employees, as defined in Sections 49-14-102, 49-15-102, and 49-23-102 shall be covered under this chapter or a substantially similar long-term disability program in accordance with the provisions of Section 49-14-601, 49-15-601, or 49-23-601. (3) Beginning on July 1, 2011, firefighter service employees, as defined in Section 49-23-102, initially entering employment on or after July 1, 2011, and volunteer firefighters, as defined in Section 49-23-102, shall be covered under this chapter in accordance with the provisions of Section 49-23-601. (4) Except as provided under Subsection (5), all other employers may provide coverage for their eligible employees under this chapter. (5) If an employer elects to cover any of its eligible employees under this chapter, all of its eligible employees shall be covered. (6) Except as provided under Subsections (1) and (2), nothing in this chapter requires any employer to cover its eligible employees under this chapter. (7) The following employees are not eligible for coverage under this chapter: (a) firefighter service employees, as defined under Section 49-16-102, that initially entered employment prior to July 1, 2011; and (b) legislators.
Utah Code § 49-22-302 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-302
§ 49-22-302. Purchase of service credit.
Status: in_force

A member who works 20 or more hours per week for a participating employer participating in this system, but who does not meet other eligibility requirements for service credit, may purchase the service credit in accordance with Section 49-11-403.
Utah Code § 49-22-205 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-205
§ 49-22-205. Exemptions from participation in system.
Status: in_force

7/1/2026 (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: (a) an executive department head of the state; (b) a member of the State Tax Commission; (c) a member of the Public Service Commission; (d) a member of a full-time or part-time board or commission; (e) an employee of the Governor's Office of Planning and Budget; (f) an employee of the Governor's Office of Economic Development; (g) an employee of the Department of Criminal Justice; (h) an employee of the Office of the Governor; (i) an employee of the Office of the State Auditor; (j) an employee of the Office of the State Treasurer; (k) any other member who is permitted to make an election under Section 49-11-406; (l) an individual appointed as a city manager or appointed as a city administrator or another at-will employee of a municipality, county, or other political subdivision; (m) an employee of an interlocal cooperative agency created under Title 11, Chapter 13, Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided through membership in a labor organization that provides retirement benefits to the labor organization's members; (n) an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system; (o) the adjutant general of the Utah National Guard appointed under Section 39A-1-201 and each individual listed in Subsection 39A-1-203(1); and (p) an at-will employee who reports directly to: (i) the attorney general; or (ii) an employee who reports directly to the attorney general. (2) (a) A participating employer shall prepare and maintain 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) (a) In accordance with this section, Section 49-12-203, and Section 49-13-203, a municipality, county, or political subdivision may not exempt a total of more than 50 positions or a number equal to 10% of the eligible employees of the municipality, county, or political subdivision, whichever is less. (b) A municipality, county, or political subdivision may exempt at least one regular full-time employee. (4) Each participating employer shall: (a) maintain a list of employee exemptions; and (b) update an employee exemption in the event of any change. (5) 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 49-22-401, except that the nonelective contribution is exempt from the vesting requirements of Subsection 49-22-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-22-401; 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 49-22-401, except that the contribution is exempt from the vesting requirements of Subsection 49-22-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-22-401; and (iii) the member is not eligible for additional service credit in the system for the period of exempt employment. (6) 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 (5)(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. (7) (a) All employer contributions made on behalf of an employee shall be invested in accordance with Subsection 49-22-303(3)(a) or 49-22-401(4)(a) until the one-year election period under Subsection 49-22-201(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 49-22-201(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 before the one-year election period under Subsection 49-22-201(2)(c). (8) (a) The office shall make rules to implement this section. (b) The rules made under this Subsection (8) 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. (9) 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.7/1/2026 (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: (a) an executive department head of the state; (b) a member of the State Tax Commission; (c) a member of the Public Service Commission; (d) a member of a full-time or part-time board or commission; (e) an employee of the Governor's Office of Planning and Budget; (f) an employee of the Governor's Office of Economic Development; (g) an employee of the Department of Criminal Justice; (h) an employee of the Office of the Governor; (i) an employee of the Office of the State Auditor; (j) an employee of the Office of the State Treasurer; (k) any other member who is permitted to make an election under Section 49-11-406; (l) an individual appointed as a city manager or appointed as a city administrator or another at-will employee of a municipality, county, or other political subdivision; (m) an employee of an interlocal cooperative agency created under Title 11, Chapter 13, Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided through membership in a labor organization that provides retirement benefits to the labor organization's members; (n) an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system; (o) the adjutant general of the Utah National Guard appointed under Section 39A-1-201 and each individual listed in Subsection 39A-1-203(1); and (p) an at-will employee who reports directly to: (i) the attorney general; or (ii) an employee who reports directly to the attorney general. (2) (a) A participating employer shall prepare and maintain 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) (a) In accordance with this section, Section 49-12-203, and Section 49-13-203, a municipality, county, or political subdivision may not exempt a total of more than 50 positions or a number equal to 10% of the eligible employees of the municipality, county, or political subdivision, whichever is less. (b) A municipality, county, or political subdivision may exempt at least one regular full-time employee. (4) Each participating employer shall: (a) maintain a list of employee exemptions; and (b) update an employee exemption in the event of any change. (5) 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 49-22-401, except that the nonelective contribution is exempt from the vesting requirements of Subsection 49-22-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-22-401; 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 49-22-401, except that the contribution is exempt from the vesting requirements of Subsection 49-22-401(3)(a); (ii) the member may make voluntary deferrals as provided in Section 49-22-401; and (iii) the member is not eligible for additional service credit in the system for the period of exempt employment. (6) 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 (5)(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. (7) (a) All employer contributions made on behalf of an employee shall be invested in accordance with Subsection 49-22-303(3)(a) or 49-22-401(4)(a) until the one-year election period under Subsection 49-22-201(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 49-22-201(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 before the one-year election period under Subsection 49-22-201(2)(c). (8) (a) The office shall make rules to implement this section. (b) The rules made under this Subsection (8) 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. (9) 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 § 49-23-103 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-103
§ 49-23-103. Creation of system.
Status: in_force

(1) There is created for members employed by a participating employer the "New Public Safety and Firefighter Tier II Contributory Retirement System." (2) The New Public Safety and Firefighter 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 Safety and Firefighter Tier 2 Contributory Retirement System, the Tier 2 Hybrid Retirement System, and the Tier 2 Defined Contribution Plan.
Utah Code § 49-21-409 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-409
§ 49-21-409. Violations -- Penalties.
Status: in_force

In addition to other remedies provided in this title, if an eligible employee knowingly makes a material misrepresentation to the program or knowingly fails to disclose the award or receipt of amounts to the program as required under Section 49-21-402, the program may: (1) suspend the monthly disability benefits to the eligible employee; (2) terminate all monthly disability benefits to the eligible employee; (3) terminate or cancel any other benefits provided under this title during a period of total disability; or (4) require the eligible employee to repay the amount of any overpayment resulting from the violation to the program.
Utah Code § 49-13-202 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-202
§ 49-13-202. Participation of employers -- Limitations -- Exclusions -- Admission requirements -- Nondiscrimination requirements -- Service credit purchases.
Status: in_force

(1) (a) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system. (b) In addition to participation in this system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the participating employer's employees. (2) The following employers may be excluded from participation in this system: (a) an employer not initially admitted or included as a participating employer in this system before January 1, 1982, if: (i) the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for the employer's employees, except for Social Security; or (ii) the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date; (b) an employer that is a charter school authorized under Title 53G, Chapter 5, Part 3, Charter School Authorization, and does not elect to participate in accordance with Section 53G-5-407; (c) an employer that is a hospital created as a special service district under Title 17D, Chapter 1, Special Service District Act, that makes an election of nonparticipation in accordance with Subsection (5); (d) an employer that is licensed as a nursing care facility under Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection, and created as a special service district under Title 17D, Chapter 1, Special Service District Act, in a rural area of the state that makes an election of nonparticipation in accordance with Subsection (5); or (e) an employer that is a risk management association initially created by interlocal agreement before 1986 for the purpose of implementing a self-insurance joint protection program for the benefit of member municipalities of the association. (3) If an employer that may be excluded under Subsection (2)(a)(i) elects at any time to provide or participate in any type of public or private retirement, supplemental or defined contribution plan, either directly or indirectly, except for Social Security, the employer shall be a participating employer in this system regardless of whether the employer has applied for admission under Subsection (4). (4) (a) An employer may, by resolution of the employer's governing body, apply for admission to this system. (b) Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title. (5) (a) (i) Until June 30, 2009, a employer that is a hospital created as a special service district under Title 17D, Chapter 1, Special Service District Act, may make an election of nonparticipation as an employer for retirement programs under this chapter. (ii) Until June 30, 2014, an employer that is licensed as a nursing care facility under Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection, and created as a special service district under Title 17D, Chapter 1, Special Service District Act, in a rural area of the state may make an election of nonparticipation as an employer for retirement programs under this chapter. (iii) On or before July 1, 2010, an employer described in Subsection (2)(e) may make an election of nonparticipation as an employer for retirement programs under this chapter. (b) An election provided under Subsection (5)(a): (i) is a one-time election made no later than the time specified under Subsection (5)(a); (ii) shall be documented by a resolution adopted by the governing body of the employer; (iii) is irrevocable; and (iv) applies to the employer as described in Subsection (5)(a)(i), (ii), or (iii) and to all employees of that employer. (c) The employer making an election under Subsection (5)(a) may offer employee benefit plans for the employer's employees: (i) under Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act; or (ii) under any other program. (6) (a) If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer's admission to this system, the participating employer shall: (i) purchase service credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and (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 (6), 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.
Utah Code § 49-11-613 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-613
§ 49-11-613. Appeals procedure -- Right of appeal to hearing officer -- Board reconsideration -- Judicial review -- Docketing abstract of final administrative order.
Status: in_force

(1) (a) A member, retiree, participant, alternative payee, covered individual, employer, participating employer, and covered employer shall inform themselves of their benefits, rights, obligations, and employment rights under this title. (b) Subject to Subsection (8), any dispute regarding a benefit, right, obligation, or employment right under this title is subject to the procedures provided under this section. (c) (i) A person who disputes a benefit, right, obligation, or employment right under this title shall request a ruling by the executive director who may delegate the decision to a senior member of office management as determined by the executive director. (ii) A request for a ruling to the executive director under this section shall constitute the initiation of an action for purposes of the limitations periods described in Section 49-11-613.5. (d) A person who is dissatisfied by a ruling under Subsection (1)(c) with respect to any benefit, right, obligation, or employment right under this title may request a review of that claim by a hearing officer within the time period described in Section 49-11-613.5. (e) (i) The executive director, on behalf of the board, may request that the hearing officer review a dispute regarding any benefit, right, obligation, or employment right under this title by filing a notice of board action and providing notice to all affected parties in accordance with rules adopted by the board. (ii) The filing of a notice of board action shall constitute the initiation of an action for purposes of the limitations periods described in Section 49-11-613.5. (2) The hearing officer shall: (a) be hired by the executive director after consultation with the board; (b) follow and enforce the procedures and requirements of: (i) this title; (ii) the rules adopted by the board in accordance with Subsection (10); and (iii) Title 63G, Chapter 4, Administrative Procedures Act, except as specifically modified under this title or the rules adopted by the board in accordance with Subsection (10); (c) hear and determine all facts relevant to a decision, including facts pertaining to applications for benefits under any system, plan, or program under this title and all matters pertaining to the administration of the office; and (d) make conclusions of law in determining the person's rights under any system, plan, or program under this title and matters pertaining to the administration of the office. (3) The board shall review and approve or deny all final orders and judgments of the hearing officer in accordance with rules adopted by the board in accordance with Subsection (10). (4) The moving party in any proceeding brought under this section shall bear the burden of proof. (5) A party may file an application for reconsideration by the board upon any of the following grounds: (a) that the board acted in excess of the board's powers; (b) that the order or the award was procured by fraud; (c) that the evidence does not justify the determination of the hearing officer; or (d) that the party has discovered new material evidence that could not, with reasonable diligence, have been discovered or procured prior to the hearing. (6) The board shall affirm, reverse, or modify the final order or judgment of the hearing officer, or remand the application to the hearing officer for further consideration. (7) A party aggrieved by the board's final decision under Subsection (6) may obtain judicial review by complying with the procedures and requirements of: (a) this title; (b) rules adopted by the board in accordance with Subsection (10); and (c) Title 63G, Chapter 4, Administrative Procedures Act, except as specifically modified under this title or the rules adopted by the board in accordance with Subsection (10). (8) The program shall provide an appeals process for medical claims that complies with federal law. (9) (a) (i) Any interested party may file, in a district court of any county in the state, an abstract of a final administrative order approved by the board in accordance with this section. (ii) Upon receiving the filing of an abstract, the clerk of the district court shall: (A) docket the abstract; and (B) note the date of the abstract's receipt on the abstract and in the docket. (b) (i) From the day on which an interested party files the abstract with a district court, the final administrative order approved by the board is a lien upon the real property of the obligor situated in that county. (ii) Unless satisfied, the lien is for a period of eight years after the day on which the board approves the final administrative order. (c) The final administrative order approved by the board fixing the liability of the obligor has the same effect as any other money judgment entered by a district court. (d) (i) Except as provided in Subsection (9)(d)(ii), an attachment, a garnishment, or an execution on a judgment included in or accruing under a final administrative order approved by the board and filed and docketed in accordance with Subsection (9)(a) has the same manner and same effect as an attachment, a garnishment, or an execution on a judgment of a district court. (ii) A writ of garnishment on earnings continues to operate, and to require the garnishee to withhold the nonexempt portion of earnings at each succeeding earnings disbursement interval, until the office or a court releases the writ of garnishment in writing. (e) The lien and enforcement remedies provided by this section are in addition to any other lien or remedy provided by law. (f) A party may bring an action upon a final administrative order approved by the board within eight years after the day on which the board approves the final administrative order. (g) A final administrative order may be renewed administratively by complying with the procedures and requirements provided in rule adopted by the board in accordance with Subsection (10). (10) (a) The board shall make rules to implement this section and to establish procedures and requirements for adjudicative proceedings. (b) The rules shall be substantially similar to or incorporate provisions of the Utah Rules of Civil Procedure, the Utah Rules of Evidence, and Title 63G, Chapter 4, Administrative Procedures Act.
Utah Code § 49-22-501 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-501
§ 49-22-501. Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
Status: in_force

(1) The office shall provide a death benefit for members of this system. (2) The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish: (a) benefit levels; (b) classes of members; and (c) a living benefit option. (3) This death benefit is payable when: (a) the member dies prior to the member's retirement date or dies under circumstances which Subsection 49-22-305(4) requires to be treated as the death of a member before retirement; (b) the office receives acceptable proof of death; and (c) benefits are not payable under Section 49-22-307. (4) The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of: (a) the return of any member contributions under this chapter; plus (b) a percentage of the final average salary of the member to be determined by the board. (5) Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary. (6) The cost of the death benefit shall be paid by the participating employer in addition to the contribution rate established under Section 49-22-301 or 49-22-401. (7) The portion of the death benefit provided under Subsection (4)(b) may not be paid to the beneficiary of an inactive member unless the death of the member occurs either: (a) within a period of 120 days after the last day of work for which the person received compensation; or (b) while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received. (8) The death benefit provided under Subsection (4)(b) shall be paid in accordance with Sections 49-11-609 and 49-11-610. (9) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection (7), is a lump-sum return of the member's member contributions. (10) Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office and the office is not liable for any further or additional claims or assessments on behalf of the member. (11) Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under Title 75, Chapter 2, Intestate Succession and Wills. (12) A death benefit under this section may not be paid on behalf of a retiree under this system.
Utah Code § 49-11-617 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-617
§ 49-11-617. Original documents.
Status: in_force

(1) At the reasonable discretion of the office, any document relating to this title may be treated as an original, whether created by photocopy, facsimile, e-mail, electronic transmission, imaging, or other technology. (2) The office may communicate with participating employers, members, beneficiaries, and others through electronic means as determined appropriate by the office.
Utah Code § 49-20-201 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-201
§ 49-20-201. Program participation -- Eligibility -- Optional for certain groups.
Status: in_force

(1) (a) The state shall participate in the program on behalf of the state's employees. (b) Other employers, including political subdivisions and educational institutions, are eligible, but are not required, to participate in the program on behalf of their employees. (2) (a) As provided in Subsection 26B-3-908(5), the Department of Health and Human Services may participate in the program for the purpose of providing health and dental benefits to children enrolled in the Utah Children's Health Insurance Program created in Title 26B, Chapter 3, Part 9, Utah Children's Health Insurance Program. (b) If the Department of Health and Human Services participates in the program under the provisions of this Subsection (2), all insurance risk associated with the Utah Children's Health Insurance Program shall be the responsibility of the Department of Health and Human Services and not the program or the office. (3) Volunteer emergency medical service personnel are eligible to participate in the program in accordance with Section 53-2d-703. (4) A covered individual shall be eligible for coverage after termination of employment under rules adopted by the board. (5) Only the following are eligible for Medicare supplement coverage under this chapter upon becoming eligible for Medicare Part A and Part B coverage: (a) retirees; (b) members; (c) participants; (d) employees who have medical employee benefit plan coverage at the time of their retirement; and (e) current spouses of those who are eligible under Subsections (5)(a) through (d).
Utah Code § 49-11-903 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-903
§ 49-11-903. State appropriation funding offset -- Proportionate share determination and reporting.
Status: in_force

7/1/2026 (1) As used in this section: (a) "Baseline period" means calendar years 2013, 2014, and 2015. (b) "Premium tax receipts" means the money received by the office under Subsection 49-11-901.5(1) and paid in accordance with Subsections 49-11-901.5(2)(a) and (b). (c) "State appropriation" means the ongoing state appropriation from the General Fund to the Firefighters Retirement Fund that offsets the gross expense of the Firefighters' Retirement System. (2) The office shall make a determination for the Firefighters' Retirement System, as recommended by the actuary and adopted by the executive director, as follows: (a) determine for the baseline period: (i) the average annual dollar amount of premium tax receipts; (ii) the average annual dollar amount of total employer contributions; and (iii) the proportionate share of total dollar employer contributions funded by premium tax receipts for the baseline period, which is calculated as the average annual dollar amount of premium tax receipts divided by the average annual dollar amount of total employer contributions; (b) determine for each calendar year, beginning after calendar year 2020, the proportionate share of total dollar employer contributions funded by the state appropriation, which is calculated as the dollar amount of the state appropriation divided by the total dollar employer contributions; and (c) if the proportionate share for the year exceeds the proportionate share for the baseline period under Subsection (2)(a)(iii), recommend the actuarially determined dollar amount, if any, that the state appropriation may be reduced by in the future to maintain an equivalent proportionate share that is not expected to exceed the proportionate share for the baseline period. (3) (a) If the determination under Subsection (2)(c) results in recommending a reduction to the state appropriation, the office shall report the dollar amount of the recommended reduction to the governor and Legislature, which may be included in the annual report on contribution rates required under Subsection 49-11-203(1)(h). (b) If the Legislature reduces the state appropriation, the board's subsequent certified contribution rates for the Firefighters' Retirement System shall include any additional member or employer contributions required to maintain the system on a financially and actuarially sound basis due to the reduced funding offset dollars. (4) As required to implement this section, the office may make the determinations using actuarial assumptions and methods adopted by the board.
Utah Code § 49-20-501 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-501
§ 49-20-501. Title.
Status: in_force

This part is known as the "Pharmacy Benefits Manager Act."
Utah Code § 49-20-402 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-402
§ 49-20-402. Reserves to be held -- Refunds.
Status: in_force

(1) The reserves in a risk pool in a given fiscal year shall be maintained at the level recommended by the program's consulting actuary and approved or ratified by the board. If the reserves drop below that level, covered employers in the risk pool are required to cure any deficiency in the reserve. (2) If substantial excess reserves are accrued above those required by this chapter, and the board determines that a refund is appropriate, a refund shall be made: (a) to covered employers which shall then make a refund to covered individuals on the basis of the contribution of each to the plan; or (b) directly to covered individuals on the basis of the contribution of each to the plan.
Utah Code § 49-11-302 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-302
§ 49-11-302. Board duties with respect to fund.
Status: in_force

(1) The board: (a) shall review and establish the asset allocation of the Utah State Retirement Investment Fund for investment, and with the executive director, shall determine the method of investing the funds; (b) through the executive director: (i) shall invest the money in the Utah State Retirement Investment Fund; and (ii) may provide for the holding, purchasing, selling, assigning, transferring, and disposing of any of the securities and investments in which any of the money of the Utah State Retirement Investment Fund is invested. (2) Fees for all services shall be paid from the interest earnings of the Utah State Retirement Investment Fund. (3) Title to real estate or any other fund investment may be: (a) held in the name of the Utah State Retirement Investment Fund; or (b) held in another name or names as determined by the board.
Utah Code § 49-17-301 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-301
§ 49-17-301. Contributions by members and participating employers -- Retirement fees -- Deductions.
Status: in_force

(1) In addition to the money paid to this system under Subsection (3), 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) The participating employer may make contributions on behalf of members of this system in addition to the contribution required of the participating employer, except that 2% of compensation shall be paid by the member. (3) Fees collected under Subsection 78A-2-301(1)(j)(i) shall be paid monthly to the office to maintain this system and the system established under Chapter 18, Judges' Noncontributory Retirement Act. (4) (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. (5) (a) Each member is considered to consent to payroll deductions of the member contributions. (b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Utah Code § 49-23-304 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-304
§ 49-23-304. Defined benefit service retirement plans -- Calculation of retirement allowance -- Social security limitations.
Status: in_force

(1) (a) Except as provided under Subsection (6), the retirees of this system may choose from the six retirement options described in this section. (b) Options Two, Three, Four, Five, and Six are modifications of the Option One calculation. (2) The Option One benefit is an annual allowance calculated as follows: (a) If the retiree is at least 65 years of age or has accrued at least 25 years of service credit, the allowance is an amount equal to: (i) 1.5% of the retiree's final average salary multiplied by the number of years of service credit accrued on and after July 1, 2011, but before July 1, 2020; plus (ii) 2% of the retiree's final average salary multiplied by the number of years of service credit accrued on and after July 1, 2020. (b) If the retiree is less than 65 years of age, the allowance shall be reduced by the full actuarial amount for each year of retirement from age 60 to age 65, unless the member has 25 or more years of accrued credit in which event no reduction is made to the allowance. (c) (i) Years of service includes any fractions of years of service to which the retiree may be entitled. (ii) At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within 1/10 of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement. (d) An Option One allowance is only payable to the member during the member's lifetime. (3) The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following: (a) Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections 49-11-609 and 49-11-610. (b) Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement. (c) Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to 1/2 of the retiree's allowance is paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement. (d) Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the: (i) spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or (ii) notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death. (e) Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the: (i) spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or (ii) notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death. (4) (a) If a retiree under Option One dies within 120 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement. (b) Any payments made to the retiree shall be deducted from the amounts due to the beneficiary. (5) (a) If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to an Option One benefit at the time of divorce, if there is no court order filed in the matter. (b) A conversion to an Option One benefit under this Subsection (5) begins on the first day of the month following the month in which the notification and supporting documentation for the divorce are received by the office. (6) A retiree may not choose payment of an allowance under a retirement option described in this section that is not applicable to that retiree, including because the retiree did not make member contributions or does not have a lawful spouse at the time of retirement.
Utah Code § 49-11-1302 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1302
§ 49-11-1302. Phased retirement -- Voluntary participation -- Employer duties.
Status: in_force

A participating employer may elect to participate in phased retirement for a retiree who has not completed the one-year employment separation requirement under Section 49-11-1204 under the conditions established under this part, if the participating employer: (1) establishes written policies and procedures for phased retirement that shall include provisions for: (a) granting and denying a request for phased retirement; (b) needed approvals within the participating employer; (c) time limits or other restrictions; (d) identifying positions that may be included or excluded; and (e) the elements of a written agreement described under Section 49-11-1304; (2) enters into an agreement described under Section 49-11-1304; (3) submits an application to the office for phased retirement on behalf of the parties of the agreement described under Section 49-11-1304; and (4) complies with this part.
Utah Code § 49-11-801 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-801
§ 49-11-801. Defined contribution plans authorized -- Subject to federal and state laws -- Rules to implement this provision -- Costs of administration -- Limitations on eligibility -- Protection of tax status.
Status: in_force

(1) (a) The board shall establish and administer defined contribution plans established under the Internal Revenue Code. (b) Voluntary deferrals and nonelective contributions shall be permitted according to the provisions of these plans as established by the board. (c) Except as provided in Subsections 49-22-303(2)(a), 49-22-401(3)(a), 49-23-302(2)(a), and 49-23-401(3)(a), the defined contribution account balance is vested in the participant. (2) (a) Voluntary deferrals and nonelective contributions shall be posted to the participant's account. (b) Except as provided in Subsections 49-22-303(3), 49-22-401(4), 49-23-302(3), and 49-23-401(4), participants may direct the investment of their account in the investment options established by the board and in accordance with federal and state law. (3) (a) The board may make rules and create plan documents to implement and administer this section. (b) The board may adopt rules under which a participant may put money into a defined contribution plan as permitted by federal law. (c) The office may reject any payments if the office determines the tax status of the systems, plans, or programs would be jeopardized by allowing the payment. (d) Costs of administration shall be paid as established by the board. (4) Voluntary deferrals and nonelective contributions may be invested separately or in conjunction with the Utah State Retirement Investment Fund. (5) The board or office may take actions necessary to protect the tax qualified status of the systems, plans, and programs under its control, including the movement of individuals from defined contribution plans to defined benefit systems or the creation of excess benefit plans authorized by federal law. (6) The office may, at its sole discretion, correct errors made in the administration of its defined contribution plans.
Utah Code § 49-18-104 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-104
§ 49-18-104. Creation of trust fund.
Status: in_force

(1) There is created the "Judges' 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, including interest, and assets transferred to it under any terminated system, the money paid into it under this system, whether in the form of cash, securities, or other assets, and of all money received from any other source. (3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Utah Code § 49-11-619 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-619
§ 49-11-619. Permanent relinquishment of benefit -- Procedure.
Status: in_force

(1) (a) A member or retiree may not permanently relinquish a benefit under this title. (b) Except for a defined contribution plan authorized by this title, a designated beneficiary may permanently relinquish a benefit under this title by signing an irrevocable written relinquishment. (2) (a) A designated beneficiary may disclaim beneficiary status and the benefit shall then be payable first to any alternate designated beneficiary, then dispersed under Title 75, Chapter 2, Intestate Succession and Wills, as applicable. (b) The remaining value of the benefit permanently relinquished after payments are made under Subsection (2)(a) shall remain in the fund from which the benefit was relinquished and shall be used in the calculation of future contribution rates. (3) The office is not required to recognize or accept any written relinquishment that jeopardizes the tax qualified status of the systems, plans, or programs or otherwise violates federal law.
Utah Code § 49-11-202 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-202
§ 49-11-202. Establishment of Utah State Retirement Board -- Quorum -- Terms -- Officers -- Expenses and per diem.
Status: in_force

(1) There is established the Utah State Retirement Board composed of seven board members determined as follows: (a) Four board members, with experience in investments or banking, shall be appointed by the governor from the general public. (b) One board member shall be a school employee appointed by the governor from at least three nominations submitted by the governing board of the school employees' association that is representative of a majority of the school employees who are members of a system administered by the board. (c) One board member shall be a public employee appointed by the governor from at least three nominations submitted by the governing board of the public employee association that is representative of a majority of the public employees who are members of a system administered by the board. (d) One board member shall be the state treasurer. (2) Four board members constitute a quorum for the transaction of business. (3) (a) All appointments to the board shall be made on a nonpartisan basis, with the advice and consent of the Senate. (b) Board members shall serve until their successors are appointed and take the constitutional oath of office. (c) When a vacancy occurs on the board for any reason, the replacement shall be appointed for the unexpired term. (4) (a) Except as required by Subsection (4)(b), all appointed board members shall serve for four-year terms. (b) Notwithstanding the requirements of Subsection (4)(a), the governor shall, at the time of appointment or reappointment, adjust the length of terms to ensure that the terms of board members are staggered so that: (i) approximately half of the board is appointed every two years; and (ii) no more than two of the board members appointed under Subsection (1)(a) are appointed every two years. (c) A board member who is appointed as a school employee or as a public employee who retires or who is no longer employed with a participating employer shall immediately resign from the board. (5) (a) Each year the board shall elect a president and vice president from its membership. (b) A board member may not receive compensation or benefits for the board member's service, but may receive per diem and travel expenses in accordance with: (i) Section 63A-3-106; (ii) Section 63A-3-107; and (iii) rules made by the Division of Finance pursuant to Sections 63A-3-106 and 63A-3-107.
Utah Code § 49-11-402 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-402
§ 49-11-402. Purchase of military service credit.
Status: in_force

(1) Except as provided under Subsection (7), a member who is absent from employment with a participating employer by reason of an official call to full-time United States military service may receive service credit for that military service as follows: (a) the member, the participating employer, or the member and participating employer jointly shall make the required payments, as determined by the office, to the system in which the member participated at the time of the official call, according to the law governing that particular system; (b) prior to a member's retirement date, the required payments shall be made: (i) during the period of full-time United States military service; (ii) after the military service, but within a period not to exceed three times the period of military service up to a maximum of five years; or (iii) as otherwise allowed by federal law; (c) required payments shall be based on the member's compensation at the time of the official military call; (d) if a required payment is not made within the time allowed under Subsection (1)(b), the member or participating employer may purchase the service credit as allowed in Subsection (2); and (e) the member shall return to employment with the participating employer upon receiving an honorable discharge from military service and there may not be intervening employment outside of the employment with the participating employer. (2) (a) A member, a participating employer, or a member and a participating employer jointly, may purchase service credit for full-time United States military service, resulting from an official call to duty, if the member has four or more years of service credit and the military service does not otherwise qualify for service credit under this title. (b) Payment to the office for a military service credit purchase shall be made to the system under which the member is currently covered in an amount determined by the office based on a formula recommended by the actuary and adopted by the board. (c) The purchase shall be made through payroll deductions or through a lump sum deposit based upon the present value of future payments. (d) If total payment is not completed prior to retirement, service credit shall be prorated in accordance with the amount paid. (3) For purposes of Subsection (2), full-time United States military service does not include any regularly scheduled or annual military service that is required by a reserve unit, National Guard unit, or any other United States military unit. (4) (a) If any of the factors used to determine the cost of a service credit purchase change at or before the member's retirement date, the cost of the purchase shall be recalculated. (b) If the recalculated cost exceeds the amount paid for the purchase, the member 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. (5) If the recalculated cost under Subsection (4) 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. (6) (a) The board may adopt rules under which a member may make the necessary payments to the office for purchases under this title as permitted by federal law. (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. (7) Notwithstanding the provisions under Subsection (1), a member may receive service credit for military service covered under the provisions of the federal Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), 38 U.S.C. Sec. 4301 et seq., under the terms and conditions provided under that law.
Utah Code § 49-23-101 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-101
§ 49-23-101. Title.
Status: in_force

This chapter is known as the "New Public Safety and Firefighter Tier II Contributory Retirement Act."
Utah Code § 49-14-402 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-402
§ 49-14-402. Calculation of retirement allowance.
Status: in_force

(1) A retiree under this system shall receive an allowance equal to: (a) 2.5% of final average monthly salary multiplied by the number of years of service credit, limited to 20 years; plus (b) 2% of 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 70% of a retiree'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.
Utah Code § 49-14-602 — Utah Code / Title 49 / Chapter 49-14 / § 49-14-602
§ 49-14-602. Benefit protection contract.
Status: in_force

(1) As used in this section: (a) "Objective medical impairment" means the same as that term is defined in Section 49-21-102. (b) "Qualifying injury or illness" means a physical or mental objective medical impairment resulting from external force or violence as a result of the performance of an employment duty. (2) (a) A participating employer shall provide a benefit protection contract described in Section 49-11-404 for any public safety service employee who suffers a qualifying injury or illness as determined in accordance with this section. (b) A participating employer may elect to provide a benefit protection contract for any other injury or illness of a public safety service employee in accordance with the requirements for providing a benefit protection contract, including the provisions of Section 49-11-404. (3) (a) For purposes of Subsection (2)(a), the provider of long-term disability or workers' compensation indemnity benefits shall determine if a public safety service employee has suffered a qualifying injury or illness, including completing any appeals relating to that determination in accordance with the applicable appeals procedures. (b) In addition to the annual report requirements under Section 49-11-404: (i) if there is final determination that a public safety service employee has suffered a qualifying injury or illness and is awarded an ongoing monthly disability benefit based on that qualifying injury or illness, the participating employer shall immediately notify the office of the employee's award of that ongoing monthly disability benefit; and (ii) if the public safety service employee's monthly disability benefit is terminated for any reason, the participating employer shall immediately notify the office of the termination of the monthly disability benefit.
Utah Code § 49-20-104 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-104
§ 49-20-104. Creation of fund.
Status: in_force

(1) There is created the "Public Employees' Trust Fund" for the purpose of paying the benefits and the costs of administering this program. (2) The fund shall consist of all money and interest paid into it in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source. (3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Utah Code § 49-12-406 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-406
§ 49-12-406. Exceptions for part-time elective or appointive service -- Computation of allowance -- Justice court judges.
Status: in_force

(1) Notwithstanding the provisions of Sections 49-11-401 and 49-12-102, and unless otherwise provided in this section, a member's elective or appointive service rendered on a basis not considered full-time by the office shall have a separate allowance computed on the basis of compensation actually received by the member during the period of elective or appointive service. (2) (a) (i) A justice court judge who has service with only one participating employer shall be considered part-time or full-time by the office as certified by the participating employer. (ii) If there is a dispute between the office and a participating employer or justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination. (b) If a justice court judge has a combination of part-time service and full-time position service with one participating employer, the office shall compute separate allowances on the basis of compensation actually received by the judge during the part-time and full-time periods of service. (3) (a) A justice court judge who has service with more than one participating employer shall be considered full-time by the office for a period of service in which the judge is certified as full-time by: (i) a participating employer; (ii) a group of participating employers where the judge's part-time work for each employer, when aggregated, amounts to full-time service; or (iii) the Administrative Office of the Courts beginning on or after January 1, 2009, based on the judge's aggregate caseload of the multiple employers as determined by the judge's caseloads of the individual courts of each employer in accordance with Subsection 78A-7-206(1)(b)(ii). (b) If a justice court judge has full-time service under Subsection (3)(a), the office shall compute an allowance on the basis of total compensation actually received from all participating employers by the judge during the total period of full-time service. (c) If a justice court judge has part-time service performed that is not within a period considered full-time service under Subsection (3)(a), the office shall compute a separate allowance on the basis of compensation actually received by the member during the period of part-time service. (d) If there is a dispute between the office and a participating employer, a group of participating employers, or a justice court judge over whether service is full-time or part-time for any employment period, the disputed service shall be submitted by the office to the Administrative Office of the Courts for determination. (4) All of the service rendered by a justice court judge in any one fiscal or calendar year may not count for more than one year of service credit.
Utah Code § 49-16-602 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-602
§ 49-16-602. Disability retirement -- Disability allowance eligibility -- Conversion to service retirement -- Examinations -- Reemployment.
Status: in_force

(1) A member of this system who applies and is qualified for disability retirement shall receive a disability retirement benefit until the earlier of: (a) the date the member of this system no longer has a disability; (b) the date the member of this system has accumulated 20 years of firefighter service credit, including years earned while the member of this system had a disability; or (c) the date the member of this system has received disability retirement benefits for the following time periods: (i) if the member is under age 60 on the date of disability, the disability retirement benefit is payable until age 65; (ii) if the member is 60 or 61 years of age on the date of disability, the disability retirement benefit is payable for five years; (iii) if the member is 62 or 63 years of age on the date of disability, the disability retirement benefit is payable for four years; (iv) if the member is 64 or 65 years of age on the date of disability, the disability retirement benefit is payable for three years; (v) if the member is 66, 67, or 68 years of age on the date of disability, the disability retirement benefit is payable for two years; and (vi) if the member is 69 years of age or older on the date of disability, the disability retirement benefit is payable for one year. (2) (a) (i) The retiree with a disability shall receive service credit in this system during the period of disability. (ii) If the retiree with a disability is employed by a participating employer during the period of disability, the retiree with a disability may not receive service credit for that employment. (b) The disability retirement shall be converted to a service retirement at the time the disability retirement benefits terminate. (3) The office shall approve or disapprove applications for disability retirement benefits based upon: (a) the evaluation and recommendations of one or more treating physicians or physician assistants along with medical records relating to the condition; (b) the evaluation and recommendations of one or more independent physicians or physician assistants selected by the office; and (c) receipt of documentation by the office from the participating employer that the member is mentally or physically unable to perform firefighter service. (4) (a) A retiree with a disability who receives benefits under this section shall, upon request of the executive director, submit to a medical examination by one or more physicians or physician assistants as directed by the office. (b) If, after an examination, the examiners report that the retiree with a disability is physically and mentally able and capable of resuming firefighter service employment, the retiree with a disability shall be reinstated by the participating employer for which the retiree with a disability last worked at the former classification and rank of the retiree with a disability, and the disability retirement benefit shall terminate. (c) A retiree with a disability may not be required to submit to an examination under this Subsection (4) more than once every year. (d) A retiree with a disability who returns to firefighter service employment with a participating employer in this system shall immediately begin accruing service credit that shall be added to that service credit that has been previously accrued, including service credit while disabled. (5) A retiree with a disability is not subject to medical examinations after reaching age 55. (6) Refusal or neglect of a member to submit to an examination as requested by the office either before or after a decision regarding disability benefits has been made is sufficient cause for denial, suspension, or discontinuance of benefits and if the refusal or neglect continues for one year, the rights of the member or retiree with a disability to disability retirement benefits may be revoked by the office. (7) (a) A retiree with a disability who receives benefits under this part shall file a sworn statement with the office on or before March 15 of each year for the first five years a retiree with a disability receives benefits. (b) The sworn statement shall indicate whether or not the retiree with a disability engaged in any employment during the preceding year and, if so, the amount of earnings received during the calendar year. (c) If the total amount received in one year by a retiree with a disability for disability retirement benefits and gross earnings from other employment exceeds 125% of the final average salary of the retiree with a disability, the office shall offset the disability retirement benefit paid the following year by the amount in excess of 125% of the final average salary of the retiree with a disability. (d) (i) If a retiree with a disability refuses or neglects to file a sworn statement as required under this Subsection (7), the executive director may suspend payment of any and all benefits pending receipt of the statement. (ii) Upon filing the statement, the payments of the retiree with a disability shall be resumed. (8) The disability retirement benefit shall be improved by the annual cost-of-living increase factor applied to retirees of the system that covered the firefighter service employee at the time of disability. (9) A line of duty disability allowance paid on or after January 1, 2002, under Section 49-16-601 is exempt from taxation to the extent permitted under federal law. (10) (a) An active member of this system with five or more years of firefighter service credit shall be eligible for a line-of-duty death or disability benefit resulting from heart disease, lung disease, or respiratory tract disease. (b) An active member of this system who receives a line-of-duty disability benefit for more than six months due to violence or illness other than heart disease, lung disease, or respiratory tract disease, and then returns to paid firefighter service, is not eligible for a line-of-duty death or disability benefit due to those diseases for two years after the member returned to paid firefighter service unless clear and convincing evidence is presented that the heart, lung, or respiratory tract disease was directly a result of firefighter service. (11) Disability retirement benefits shall be considered an allowance for purposes of Section 49-11-701.
Utah Code § 49-12-102 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-102
§ 49-12-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Benefits normally provided" means a benefit offered by an employer, including: (i) a leave benefit of any kind; (ii) insurance coverage of any kind if the employer pays some or all of the premium for the coverage; (iii) employer contributions to a health savings account, health reimbursement account, health reimbursement arrangement, or medical expense reimbursement plan; and (iv) a retirement benefit of any kind if the employer pays some or all of the cost of the benefit. (b) "Benefits normally provided" does not include: (i) a payment for social security; (ii) workers' compensation insurance; (iii) unemployment insurance; (iv) a payment for Medicare; (v) a payment or insurance required by federal or state law that is similar to a payment or insurance listed in Subsection (1)(b)(i), (ii), (iii), or (iv); (vi) any other benefit that state or federal law requires an employer to provide an employee who would not otherwise be eligible to receive the benefit; or (vii) any benefit that an employer provides an employee in order to avoid a penalty or tax under the Patient Protection and Affordable Care Act, Pub. L. No. 111-148 and the Health Care Education Reconciliation Act of 2010, Pub. L. No. 111-152, and related federal regulations, including a penalty imposed by Internal Revenue Code, Section 4980H. (2) (a) "Compensation" means the total amount of payments made by a participating employer to a member of this system for services rendered to the participating employer, including: (i) bonuses; (ii) cost-of-living adjustments; (iii) other payments currently includable in gross income and that are subject to social security deductions, including any payments in excess of the maximum amount subject to deduction under social security law; (iv) amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and (v) member contributions. (b) "Compensation" for purposes of this chapter may not exceed the amount allowed under Internal Revenue Code, Section 401(a)(17). (c) "Compensation" does not include: (i) the monetary value of remuneration paid in kind, including a residence or use of equipment; (ii) the cost of any employment benefits paid for by the participating employer; (iii) compensation paid to a temporary employee, an exempt employee, or an employee otherwise ineligible for service credit; (iv) any payments upon termination, including accumulated vacation, sick leave payments, severance payments, compensatory time payments, or any other special payments; (v) any allowances or payments to a member for costs or expenses paid by the participating employer, including automobile costs, uniform costs, travel costs, tuition costs, housing costs, insurance costs, equipment costs, and dependent care costs; or (vi) a teacher salary bonus described in Section 53F-2-513. (d) The executive director may determine if a payment not listed under this Subsection (2) falls within the definition of compensation. (3) (a) "Final average salary" means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections (3)(b), (c), (d), (e), and (f). (b) Except as provided in Subsection (3)(c), the percentage increase in annual compensation in any one of the years used may not exceed the previous year's compensation by more than 10% plus a cost-of-living adjustment equal to the decrease in the purchasing power of the dollar during the previous year, as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board. (c) In cases where the participating employer provides acceptable documentation to the office, the limitation in Subsection (3)(b) may be exceeded if: (i) the member has transferred from another agency; or (ii) the member has been promoted to a new position. (d) If the member retires more than six months from the date of termination of employment, 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 (7). (4) "Participating employer" means an employer that meets the participation requirements of Sections 49-12-201 and 49-12-202. (5) (a) "Regular full-time employee" means an employee: (i) whose term of employment for a participating employer contemplates continued employment during a fiscal or calendar year; (ii) whose employment normally requires an average of 20 hours or more per week, except as modified by the board; and (iii) who receives benefits normally provided by the participating employer. (b) "Regular full-time employee" includes: (i) a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half-time or more; (ii) an education support professional: (A) who is hired before July 1, 2013; and (B) whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided; (iii) an officer, elective or appointive, who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section 49-12-407; (iv) a faculty member or employee of an institution of higher education who is considered full-time by that institution of higher education; and (v) an individual who otherwise meets the definition of this Subsection (5) who performs services for a participating employer through a professional employer organization or similar arrangement. (c) "Regular full-time employee" does not include an education support professional: (i) (A) who is hired on or after July 1, 2013; and (B) who does not receive benefits normally provided by the participating employer even if the employment normally requires an average of 20 hours per week or more for a participating employer; (ii) (A) who is hired before July 1, 2013; (B) who did not qualify as a regular full-time employee before July 1, 2013; (C) who does not receive benefits normally provided by the participating employer; and (D) whose employment hours are increased on or after July 1, 2013, to require an average of 20 hours per week or more for a participating employer; or (iii) who is a person working on a contract: (A) for the purposes of vocational rehabilitation and the employment and training of people with significant disabilities; and (B) that has been set aside from procurement requirements by the state pursuant to Section 63G-6a-805 or the federal government pursuant to 41 U.S.C. Sec. 8501 et seq. (6) "System" means the Public Employees' Contributory Retirement System created under this chapter. (7) "Years of service credit" means: (a) a period consisting of 12 full months as determined by the board; (b) a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter; or (c) the regular school year consisting of not less than eight months of full-time service for a regular full-time employee of an educational institution.
Utah Code § 49-11-603 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-603
§ 49-11-603. Participating employer to report and certify -- Time limit -- Penalties for failure to comply.
Status: in_force

(1) As soon as administratively possible, but in no event later than 30 days after the end of each pay period, a participating employer shall report and certify to the office: (a) the eligibility for service credit accrual of: (i) each current employee; (ii) each new employee as the new employee begins employment; and (iii) any changes to eligibility for service credit accrual of each employee; (b) the compensation of each current employee eligible for service credit; and (c) other factors relating to the proper administration of this title as required by the executive director. (2) (a) Each participating employer shall submit the reports required under Subsection (1) in a format approved by the office. (b) Each participating employer shall include in the reports a certification, for each employee, whether the employee is: (i) an eligible employee who is accruing service credit; (ii) an ineligible employee who may not accrue service credit; (iii) a reemployed retiree; or (iv) an employee who is eligible for employer contributions to a defined contribution plan administered under this title. (3) A participating employer shall be liable to the office for: (a) any liabilities and expenses, including administrative expenses and the cost of increased benefits to employees, resulting from the participating employer's failure to correctly report and certify records under this section; (b) 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; and (c) attorney fees. (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) The office may estimate the length of service, compensation, or age of any employee, if that information is not contained in the records.
Utah Code § 49-22-601 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-601
§ 49-22-601. Long-term disability coverage.
Status: in_force

In accordance with Section 49-21-201, the state shall cover all of its eligible employees under Chapter 21, Public Employees' Long-Term Disability Act.
Utah Code § 49-18-701 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-701
§ 49-18-701. Judges' mandatory retirement age.
Status: in_force

(1) Except as provided in Subsection (2), a judge shall retire upon attaining the age of 75 years. (2) A judge serving on July 1, 1996, who is 75 years of age or older on July 1, 1996, or who attains 75 years of age prior to the judge's next retention election may not be a candidate in that retention election and shall retire on or before December 31 of the year in which the judge would have been subject to a retention election.
Utah Code § 49-11-1208 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1208
§ 49-11-1208. Rulemaking.
Status: in_force

The board may make rules to implement this part.
Utah Code § 49-13-701 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-701
§ 49-13-701. 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: (a) the member is eligible for retirement under Section 49-13-401, 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) No actuarial reduction may 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 member's retirement date shall then be set by the member on the 1st or 16th day of July, August, September, October, November, or December, 1987. (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, sick leave, compensatory leave, and vacation 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 make rules to administer this section. (7) The Legislative Auditor General shall perform an audit to ensure compliance with this section.
Utah Code § 49-23-104 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-104
§ 49-23-104. Creation of trust fund.
Status: in_force

(1) There is created the "New Public Safety and Firefighter Tier II Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering the defined benefit portion of this system. (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 § 49-13-203 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-203
§ 49-13-203. Exclusions from membership in system.
Status: in_force

7/1/2026 (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)(a), 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 executive department head of the state or a legislative director, senior executive employed by the governor's office, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission who files a formal request for exemption; (e) an employee of the Department of Workforce Services who is covered under another retirement system allowed under Title 35A, Chapter 4, Employment Security Act; (f) an employee who is employed with an employer that has elected to be excluded from participation in this system under Subsection 49-13-202(5), effective on or after the date of the employer's election under Subsection 49-13-202(5); (g) an employee who is employed with a withdrawing entity that has elected under Section 49-11-623, before 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); (h) an employee described in Subsection (1)(h)(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); (i) 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 (j) 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 before 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) (a) Upon cessation of the participating employer contributions, an employee under Subsection (1)(b) is eligible for service credit in this system. (b) Notwithstanding the provisions of Subsection (1)(f), any eligibility for service credit earned by an employee under this chapter before the date of the election under Subsection 49-13-202(5) is not affected under Subsection (1)(f). (4) Upon filing a written request for exemption with the office, the following employees shall be exempt from coverage under this system: (a) a full-time student or the spouse of a full-time student and individuals employed in a trainee relationship; (b) an elected official; (c) an executive department head of the state, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission; (d) an employee of the Governor's Office of Planning and Budget; (e) an employee of the Governor's Office of Economic Development; (f) an employee of the Department of Criminal Justice; (g) an employee of the Office of the Governor; (h) an employee of the Office of the State Auditor; (i) an employee of the Office of the State Treasurer; (j) any other member who is permitted to make an election under Section 49-11-406; (k) a person appointed as a city manager or chief city administrator or another person employed by a municipality, county, or other political subdivision, who is an at-will employee; (l) an employee of an interlocal cooperative agency created under Title 11, Chapter 13, Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided through membership in a labor organization that provides retirement benefits to the labor organization's members; (m) an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system; (n) the adjutant general of the Utah National Guard appointed under Section 39A-1-201 and each individual listed in Subsection 39A-1-203(1); and (o) an at-will employee who reports directly to: (i) the attorney general; or (ii) an employee who reports directly to the attorney general. (5) (a) Each participating employer shall prepare and maintain a list designating those positions eligible for exemption under Subsection (4). (b) An employee may not be exempted unless the employee is employed in a position designated by the participating employer. (6) (a) In accordance with this section, Section 49-12-203, and Section 49-22-205, a municipality, county, or political subdivision may not exempt a total of more than 50 positions or a number equal to 10% of the eligible employees of the municipality, county, or political subdivision, whichever is less. (b) A municipality, county, or political subdivision may exempt at least one regular full-time employee. (7) Each participating employer shall: (a) maintain a list of employee exemptions; and (b) update the employee exemptions in the event of any change. (8) The office may make rules to implement this section. (9) 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.7/1/2026 (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)(a), 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 executive department head of the state or a legislative director, senior executive employed by the governor's office, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission who files a formal request for exemption; (e) an employee of the Department of Workforce Services who is covered under another retirement system allowed under Title 35A, Chapter 4, Employment Security Act; (f) an employee who is employed with an employer that has elected to be excluded from participation in this system under Subsection 49-13-202(5), effective on or after the date of the employer's election under Subsection 49-13-202(5); (g) an employee who is employed with a withdrawing entity that has elected under Section 49-11-623, before 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); (h) an employee described in Subsection (1)(h)(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); (i) 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 (j) 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 before 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) (a) Upon cessation of the participating employer contributions, an employee under Subsection (1)(b) is eligible for service credit in this system. (b) Notwithstanding the provisions of Subsection (1)(f), any eligibility for service credit earned by an employee under this chapter before the date of the election under Subsection 49-13-202(5) is not affected under Subsection (1)(f). (4) Upon filing a written request for exemption with the office, the following employees shall be exempt from coverage under this system: (a) a full-time student or the spouse of a full-time student and individuals employed in a trainee relationship; (b) an elected official; (c) an executive department head of the state, a member of the State Tax Commission, a member of the Public Service Commission, and a member of a full-time or part-time board or commission; (d) an employee of the Governor's Office of Planning and Budget; (e) an employee of the Governor's Office of Economic Development; (f) an employee of the Department of Criminal Justice; (g) an employee of the Office of the Governor; (h) an employee of the Office of the State Auditor; (i) an employee of the Office of the State Treasurer; (j) any other member who is permitted to make an election under Section 49-11-406; (k) a person appointed as a city manager or chief city administrator or another person employed by a municipality, county, or other political subdivision, who is an at-will employee; (l) an employee of an interlocal cooperative agency created under Title 11, Chapter 13, Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided through membership in a labor organization that provides retirement benefits to the labor organization's members; (m) an employee serving as an exchange employee from outside the state for an employer who has elected to make all of the employer's exchange employees eligible for service credit in this system; (n) the adjutant general of the Utah National Guard appointed under Section 39A-1-201 and each individual listed in Subsection 39A-1-203(1); and (o) an at-will employee who reports directly to: (i) the attorney general; or (ii) an employee who reports directly to the attorney general. (5) (a) Each participating employer shall prepare and maintain a list designating those positions eligible for exemption under Subsection (4). (b) An employee may not be exempted unless the employee is employed in a position designated by the participating employer. (6) (a) In accordance with this section, Section 49-12-203, and Section 49-22-205, a municipality, county, or political subdivision may not exempt a total of more than 50 positions or a number equal to 10% of the eligible employees of the municipality, county, or political subdivision, whichever is less. (b) A municipality, county, or political subdivision may exempt at least one regular full-time employee. (7) Each participating employer shall: (a) maintain a list of employee exemptions; and (b) update the employee exemptions in the event of any change. (8) The office may make rules to implement this section. (9) 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 § 49-17-104 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-104
§ 49-17-104. Creation of trust fund.
Status: in_force

(1) There is created the "Judges' Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system. (2) The fund shall consist of all money, including interest, and assets transferred to it under any terminated system, the money paid into it under this system, whether in the form of cash, securities, or other assets, and of all money received from any other source. (3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Utah Code § 49-11-201 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-201
§ 49-11-201. Establishment of retirement office -- An independent state agency -- Office exemption.
Status: in_force

(1) (a) There is established the Utah State Retirement Office, which may also be known and function as the Utah State Retirement Systems or the Utah Retirement Systems. (b) The office shall administer the systems, plans, and programs and perform all other functions assigned to it under this title. (2) (a) The office is an independent state agency. (b) It is subject to legislative and executive department budgetary review and comment. (3) The office may establish branch offices upon approval of the board. (4) The board and office are exempt from those acts which are applicable to state and other governmental entities under this code.
Utah Code § 49-13-103 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-103
§ 49-13-103. Creation of system.
Status: in_force

There is created for members employed by a participating employer the "Public Employees' Noncontributory Retirement System."
Utah Code § 49-15-602 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-602
§ 49-15-602. Benefit protection contract.
Status: in_force

(1) As used in this section: (a) "Objective medical impairment" means the same as that term is defined in Section 49-21-102. (b) "Qualifying injury or illness" means a physical or mental objective medical impairment resulting from external force or violence as a result of the performance of an employment duty. (2) (a) A participating employer shall provide a benefit protection contract described in Section 49-11-404 for any public safety service employee who suffers a qualifying injury or illness as determined in accordance with this section. (b) A participating employer may elect to provide a benefit protection contract for any other injury or illness of a public safety service employee in accordance with the requirements for providing a benefit protection contract, including the provisions of Section 49-11-404. (3) (a) For purposes of Subsection (2)(a), the provider of long-term disability or workers' compensation indemnity benefits shall determine if a public safety service employee has suffered a qualifying injury or illness, including completing any appeals relating to that determination in accordance with the applicable appeals procedures. (b) In addition to the annual report requirements under Section 49-11-404: (i) if there is final determination that a public safety service employee has suffered a qualifying injury or illness and is awarded an ongoing monthly disability benefit based on that qualifying injury or illness, the participating employer shall immediately notify the office of the employee's award of that ongoing monthly disability benefit; and (ii) if the public safety service employee's monthly disability benefit is terminated for any reason, the participating employer shall immediately notify the office of the termination of the monthly disability benefit.
Utah Code § 49-21-105 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-105
§ 49-21-105. Purpose -- Flexibility -- Administration.
Status: in_force

(1) The purpose of this chapter is to provide long-term disability benefits for an eligible employee. (2) Subject to the provisions of Section 49-21-201, the program may include one or more long-term disability benefit plans that differ from the benefit plan specified by this chapter for an eligible employee of a covered employer as defined under Section 49-20-102. (3) The program shall be administered by the office, under policies and rules adopted by the board.
Utah Code § 49-22-202 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-202
§ 49-22-202. Participation of employers -- Limitations -- Exclusions -- Admission requirements.
Status: in_force

(1) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system. (2) The following employers may be excluded from participation in this system: (a) an employer not initially admitted or included as a participating employer in this system before January 1, 1982, if: (i) the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for its employees, except for Social Security; or (ii) the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date; (b) an employer that is a charter school authorized under Title 53G, Chapter 5, Part 3, Charter School Authorization, and does not elect to participate in accordance with Section 53G-5-407; or (c) an employer that is a risk management association initially created by interlocal agreement before 1986 for the purpose of implementing a self-insurance joint protection program for the benefit of member municipalities of the association. (3) If an employer that may be excluded under Subsection (2)(a)(i) elects at any time to provide or participate in any type of public or private retirement, supplemental or defined contribution plan, either directly or indirectly, except for Social Security, the employer shall be a participating employer in this system regardless of whether the employer has applied for admission under Subsection (4). (4) (a) An employer may, by resolution of its governing body, apply for admission to this system. (b) Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title. (5) If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer's admission to this system, the participating employer: (a) shall purchase credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and (b) shall comply with the provisions of Section 49-11-403.
Utah Code § 49-11-623 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-623
§ 49-11-623. Withdrawing 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 prior to July 1, 2014; (b) provides mental health and substance abuse services for a county under Section 17-77-103; (c) after beginning participation with a system or plan under this title, has modified its federal tax status to a nonprofit organization that qualifies under Section 501(c) of the Internal Revenue Code; and (d) is not an institution of higher education as described in Section 53H-1-102. (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, 2017, on which the withdrawing entity shall make an election under Subsection (3); and (b) subject to the provisions of 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, including an actuarially determined short-fall liability contribution and a contingency payment to provide financial protection to the remaining participating employers. (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 § 49-19-102 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-102
§ 49-19-102. Definitions.
Status: in_force

As used in this chapter: (1) "Governor" includes former governors. (2) "Legislator" includes former legislators. (3) "Plan" means the Utah Governors' and Legislators' Retirement Plan created under this chapter.
Utah Code § 49-23-402 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-402
§ 49-23-402. Defined contribution distributions for disabled members.
Status: in_force

For a person who is disabled and receives contributions under Subsection 49-11-404(4)(b), the disabled member may begin receiving distributions from the defined contributions made by the participating employer on behalf of the disabled member when the person would have been eligible to retire if the person was covered by the defined benefit portion of the Tier II hybrid retirement system under Part 3, Tier II Hybrid Retirement System.
Utah Code § 49-15-203 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-203
§ 49-15-203. Exemption of certain employees from coverage.
Status: in_force

(1) A public safety service employee is excluded from coverage under this system if the employee: (a) is serving: (i) as the Commissioner of Public Safety; (ii) as the executive director of the Department of Corrections; or (iii) as the elected or appointed sheriff or chief of police of a public safety organization; and (b) files a formal written request seeking the exemption. (2) Except as provided in Subsection (3), the public safety service employee may not continue employment with the same participating employer and receive an allowance from the office based on public safety service at the same time. (3) (a) The Commissioner of Public Safety, an elected sheriff, or an appointed chief of police who is eligible to retire under Section 49-15-401 may until July 1, 2010: (i) retire from this system and receive an allowance; (ii) continue in the elected or appointed position; and (iii) file for the exemption under Subsection (1). (b) A person who makes an election under Subsection (3)(a) may continue under the terms of the election. (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 § 49-11-610 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-610
§ 49-11-610. Benefits payable in name of beneficiary -- Delivery.
Status: in_force

(1) (a) Any benefits payable to a beneficiary shall be made in the name of and delivered to the beneficiary or the lawfully appointed guardian or conservator of the beneficiary, or delivered as otherwise ordered by a court of competent jurisdiction under Title 75, Utah Uniform Probate Code. (b) If the benefit involves a payment not to exceed an amount authorized by the Utah Uniform Probate Code to any one beneficiary, the office may, without the appointment of a guardian or conservator or the giving of a bond, pay the amount due to the beneficiary or to the persons assuming their support. (c) The payment shall be in either a lump sum or in monthly amounts. (d) The total of the payments made under this section shall fully discharge and release the office from any further claims. (2) A beneficiary who qualifies for a monthly benefit under this section shall apply in writing to the office. (3) The allowance shall begin on the first day of the month following the month in which the: (a) member or participant died, if the application is received by the office within 90 days of the date of death of the member or participant; or (b) application is received by the office, if the application is received by the office more than 90 days after the date of death of the member or participant.
Utah Code § 49-11-303 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-303
§ 49-11-303. Fund investment standard -- Prudent investor rule.
Status: in_force

The fund shall be invested in accordance with the prudent investor rule established in Title 75B, Chapter 2, Part 9, Uniform Prudent Investor Act.
Utah Code § 49-11-901.5 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-901.5
§ 49-11-901.5. Premium tax revenues -- Distribution.
Status: in_force

7/1/2026 (1) Beginning fiscal year 2027 and in accordance with this section, there shall be paid to the office: (a) the first $4,000,000 collected from the annual tax levied, assessed, and collected under Title 59, Chapter 9, Taxation of Admitted Insurers, upon premiums for property insurance, as defined under Section 31A-1-301, and as applied to fire and allied lines insurance collected by insurance companies within the state; and (b) the first $1,000,000 collected under Title 59, Chapter 9, Taxation of Admitted Insurers, upon premiums for life insurance, as defined in Section 31A-1-301, within the state. (2) (a) The office shall use the revenue described in Subsection (1) to fund: (i) the long term disability program provided for firefighters under Section 49-23-601, until the program is fully funded; and (ii) the Firefighters' Retirement Trust Fund created in Section 49-16-104 until the actuarial funded ratio of the Firefighters' Retirement System created in Section 49-16-103 reaches and can be maintained at 110%, as determined by the board's actuary using assumptions adopted by the board. (b) The office shall annually determine the amount distributed for each purpose under Subsection (2)(a), including, for the distribution under Subsection (2)(a)(i), the apportionment between Divisions A and B as defined in Section 49-16-301. (3) The office shall inform the Executive Appropriations Committee when the office: (a) determines that the amounts described in Subsection (1) exceed the amount needed for the purposes described in Subsection (2)(a); and (b) recommends the Legislature reduce one or both of the amounts described in Subsection (1).
Utah Code § 49-13-201 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-201
§ 49-13-201. System membership -- Eligibility.
Status: in_force

(1) Beginning July 1, 1986, the state and its educational institutions shall participate in this system. (a) A person entering regular full-time employment with the state or its educational institutions after July 1, 1986, but before July 1, 2011, is eligible for service credit in this system. (b) A person entering regular full-time employment with the state or its educational institutions after July 1, 2011, who has service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, is eligible for service credit in this system. (c) A regular full-time employee of the state or its educational institutions prior to July 1, 1986, may either become eligible for service credit in this system or remain eligible for service in the system established under Chapter 12, Public Employees' Contributory Retirement Act, by following the procedures established by the board in accordance with this chapter. (2) An employer, other than the state and its educational institutions, may participate in this system except that once an employer elects to participate in this system, that election is irrevocable and the election must be made before July 1, 2011. (a) Until June 30, 2011, a person initially entering regular full-time employment with a participating employer which elects to participate in this system is eligible for service credit in this system. (b) A person in regular full-time employment with a participating employer prior to the participating employer's election to participate in this system may either become eligible for service credit in this system or remain eligible for service in the system established under Chapter 12, Public Employees' Contributory Retirement Act, by following the procedures established by the board in accordance with this chapter. (3) Notwithstanding the provisions of Subsections (1) and (2), a person initially entering employment with a participating employer on or after July 1, 2011, who does not have service credit accrued before July 1, 2011, in a Tier I system or plan administered by the board, may not participate in this system.
Utah Code § 49-11-407 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-407
§ 49-11-407. Service credit purchases by active employees only.
Status: in_force

Notwithstanding any other provision of this title, only an active member may purchase service credit under this title.
Utah Code § 49-18-103 — Utah Code / Title 49 / Chapter 49-18 / § 49-18-103
§ 49-18-103. Creation of system.
Status: in_force

There is created for judges the "Judges' Noncontributory Retirement System."
Utah Code § 49-15-507 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-507
§ 49-15-507. 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 § 49-20-202 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-202
§ 49-20-202. Establishment of separate risk pools.
Status: in_force

(1) The program shall establish separate risk pools for: (a) state employees; and (b) the Utah Children's Health Insurance Program. (2) In accordance with participation standards established by the program, the following entities may elect to participate in the risk pool established under Subsection (1)(a): (a) in accordance with Subsection (3)(b), an institution of higher education designated under Section 53H-1-102 with a total full-time equivalent enrollment of less than 18,000; (b) an independent entity as defined in Section 63E-1-102; and (c) a comprehensive regional college. (3) (a) The program shall create risk pools for other covered employers separate from those created in Subsection (1) as determined by the program. (b) (i) If an institution of higher education described in Subsection (2)(a) has 1,000 or more plan enrollees, the program shall establish a rate for the institution of higher education based 100% on experience; and (ii) if the rate established under Subsection (3)(b)(i) is: (A) less than the risk pool rate established for the state employees' risk pool, the program may include the institution of higher education in the state employees' risk pool described in Subsection (1)(a); or (B) more than the risk pool rate established for the state employees' risk pool, the program shall create a risk pool for the institution of higher education that is separate from the state employees' risk pool under Subsection (1)(a).
Utah Code § 49-16-402 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-402
§ 49-16-402. Calculation of retirement allowance.
Status: in_force

(1) A retiree under this system shall receive an allowance equal to: (a) 2.5% of final average monthly salary multiplied by the number of years of service credit, limited to 20 years; plus (b) 2% of final average monthly salary, multiplied by the number of years of service credit in excess of 20 years. (2) The minimum allowance payable under this section is $500. (3) (a) Except as modified by cost-of-living adjustments and except as provided under Subsection (3)(b), an allowance under this system may not exceed 70% of a firefighter service employee's final average monthly salary. (b) The allowance limitation under Subsection (3)(a) does not apply to a member who initially retires on or after July 1, 2010.
Utah Code § 49-13-403 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-403
§ 49-13-403. Allowance payable by lump-sum payment.
Status: in_force

(1) If a retiree's allowance, as computed under Section 49-13-402, amounts to $25 or less, the allowance may be settled by the office by making a lump-sum payment of an amount actuarially equivalent to the allowance. (2) A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.
Utah Code § 49-22-104 — Utah Code / Title 49 / Chapter 49-22 / § 49-22-104
§ 49-22-104. Creation of trust fund.
Status: in_force

(1) There is created the "New Public Employees' Tier II Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering the defined benefit portion of this system. (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 § 49-19-301 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-301
§ 49-19-301. Contribution rate -- Annual legislative appropriation.
Status: in_force

(1) The Legislature, by means of annual appropriations, shall maintain this plan on a financially and actuarially sound basis. (2) The Legislature shall cause the appropriate amount to be paid to the office.
Utah Code § 49-13-303 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-303
§ 49-13-303. Supplemental benefit established -- Defined contribution plan options -- Contribution by employer and employee -- Immediate vesting of contributions -- Plans to be separate -- Tax-qualified status of plans.
Status: in_force

(1) (a) Participating employers in Level A under Section 49-13-301, which are participating educational institutions or participating employers whose activities are associated with participating educational institutions, shall make a nonelective contribution on behalf of each of its regular full-time employees who are members of this system an amount equal to at least 1.5% of the member's compensation to a defined contribution plan qualified under Section 401(k) of the Internal Revenue Code which is selected by the regular full-time employee and which is sponsored by the board, by that Level A employer, or by a group of similar Level A employers, and which has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986. (b) All other Level A participating employers under Section 49-13-301 shall make a nonelective contribution on behalf of each of its regular full-time employees who are members of this system an amount equal to at least 1.5% of the member's compensation to the defined contribution plan qualified under Section 401(k) of the Internal Revenue Code which is sponsored by the board. (c) The member or participating employer may make additional payments to either the qualified 401(k) plan which receives the 1.5% employer contribution described in this Subsection (1), or to any other defined contribution plan qualified under Section 401(k) of the Internal Revenue Code which is selected by the member and sponsored by the board, that Level A employer, or a group of similar Level A employers, and which has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986. (2) (a) Participating employers in Level B under Section 49-13-301 may make nonelective contributions on behalf of each of its regular full-time employees who are members of this system to the 401(k) defined contribution plan sponsored by the board or to a qualified plan sponsored by the participating employer which has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986. (b) The member may also make voluntary deferrals to the same 401(k) plan which the member selected to receive the employer contribution described in Subsection (2)(a). (3) Each qualified defined contribution 401(k) plan is separate and distinct from any other qualified defined contribution 401(k) plan for all purposes, including purposes of fiduciary liability and plan administration. (4) A member may not make voluntary deferrals to any other qualified 401(k) plan sponsored by a state or local government. (5) The total amount contributed by the participating employer and the member under Subsection (1) or (2) vests to the member's benefit immediately and is nonforfeitable. (6) The board 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. (7) The board may take any action which in its judgment is necessary to maintain the tax-qualified status of its 401(k) defined contribution plan under federal law.
Utah Code § 49-15-102 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-102
§ 49-15-102. 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 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, 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 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 49-15-201. (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 49-15-201 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 (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. (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 Noncontributory 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 § 49-16-601.5 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-601.5
§ 49-16-601.5. Line-of-duty disability benefit -- Benefits -- Monthly allowance.
Status: in_force

(1) An active member of this system with a disability incurred in the line-of-duty may apply to the office for a disability retirement benefit under this section. (2) If the condition is classified by the office as a line-of-duty disability, the member shall be granted a disability retirement benefit subject to Section 49-16-602. (3) A paid firefighter who has five years of firefighter service credit is eligible for a line-of-duty disability benefit resulting from heart disease, lung disease, or a respiratory tract condition. (4) A paid firefighter who receives a service connected disability benefit for more than six months due to violence or illness other than heart disease, lung disease, or respiratory tract condition, and then returns to paid firefighter service, may not be eligible for a line-of-duty disability benefit due to heart disease, lung disease, or respiratory tract condition for two years after the firefighter returned to work unless clear and convincing evidence is presented that the heart disease, lung disease, or respiratory tract condition was directly a result of firefighter service. (5) The monthly disability retirement benefit is 50% of the member's final average salary.
Utah Code § 49-11-1204 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1204
§ 49-11-1204. General restrictions -- Election following one-year separation -- Amortization rate.
Status: in_force

(1) A retiree may not for the same period of reemployment: (a) (i) earn additional service credit; or (ii) receive any retirement related contribution from a participating employer; and (b) receive a retirement allowance. (2) (a) Except as provided under Section 49-11-1205, the office shall cancel the retirement allowance of a retiree if the reemployment with a participating employer begins within one year of the retiree's retirement date. (b) If the office cancels the retiree's retirement allowance under Subsection (2)(a), the retiree may be eligible to earn additional service credit in the reemployed position and receive an allowance in accordance with Subsections (4)(a) and (5) and other provisions of this title. (3) If a reemployed retiree, in accordance with Subsection (2)(a), is exempt from having the allowance cancelled, including for completing the one-year separation from employment with a participating employer, the retiree may elect to: (a) cancel the retiree's retirement allowance and instead earn additional service credit in the reemployed position and receive an allowance in accordance with Subsections (4)(a) and (5) and other provisions of this title; or (b) continue to receive the retiree's retirement allowance, not earn additional service credit, and not receive any retirement-related contribution from the participating employer that reemployed the retiree. (4) (a) If a retiree's retirement allowance is cancelled and the retiree is eligible for retirement coverage in a reemployed position, the office shall reinstate the retiree to active member status on the first day of the month following the date of the employee's eligible reemployment. (b) Except as provided under Subsection (4)(c), if the retiree is not otherwise eligible for retirement coverage in the reemployed position, the participating employer that reemploys the retiree shall contribute the amortization rate to the office on behalf of the retiree. (c) A participating employer that reemploys a retiree in accordance with Subsection 49-11-1205(1) is not required to contribute the amortization rate to the office. (5) (a) For a retiree reinstated to active member status under Subsection (4)(a) who retires within two years from the date of reemployment, the office: (i) may not recalculate a retirement benefit for the retiree; and (ii) shall resume the allowance that was being paid to the retiree at the time of the cancellation. (b) Subject to Subsection (1), for a retiree who is reinstated to active membership under Subsection (4)(a) and retires two or more years after the date of reinstatement to active membership, the office shall: (i) resume the allowance that was being paid at the time of cancellation; and (ii) calculate an additional allowance for the retiree based on the formula in effect at the date of the subsequent retirement for all service credit accrued between the first and subsequent retirement dates.
Utah Code § 49-21-401 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-401
§ 49-21-401. Disability benefits -- Application -- Eligibility.
Status: in_force

(1) An eligible employee shall apply for long-term disability benefits under this chapter by: (a) completing an application form prepared by the office; (b) signing a consent form allowing the office access to the eligible employee's medical records; and (c) providing any documentation or information reasonably requested by the office. (2) (a) If an eligible employee is unable to apply on the employee's own behalf, the application may be made by a person who is: (i) the attorney for an eligible employee; or (ii) appointed as a conservator or guardian of the eligible employee. (b) A person described in Subsection (2)(a), may not make an application for a deceased employee. (3) Upon request by the office, the participating employer of the eligible employee shall provide to the office documentation and information concerning the eligible employee. (4) (a) Upon receipt of the items described in Subsection (1) and any documentation or information the office requests under Subsection (3), the office: (i) shall review all relevant information; (ii) may request additional information; and (iii) shall determine whether the eligible employee has a total disability. (b) In evaluating any claim for disability benefits, the office shall: (i) determine whether the eligible employee has a total disability as of the date the office makes the determination; and (ii) consider only objective medical impairment that the office determines as a disabling condition on the date of disability. (5) (a) If the office determines that the eligible employee has a total disability due to accidental bodily injury or illness that is not the result of the performance of an employment duty, the eligible employee shall receive a monthly disability benefit equal to: (i) two-thirds of the eligible employee's regular monthly salary, for each month the total disability continues beyond the elimination period, not to exceed the maximum benefit period; minus (ii) any required reductions or reimbursements under Section 49-21-402. (b) For an eligible employee receiving own occupation disability benefits, if the office reviews the eligible employee's claim for own occupation disability benefits, the office may not consider any condition unrelated to the condition the office relied upon in awarding the own occupation disability benefits, including any new intervening cause or new diagnosis during the own occupation disability period. (6) (a) At the end of the 24-month own occupation disability period or when the eligible employee makes a claim for ongoing disability, the office shall evaluate the eligible employee's eligibility for ongoing disability benefits. (b) An eligible employee shall receive a monthly disability benefit equal to 100% of the eligible employee's regular monthly salary for each month the total disability continues beyond the elimination period, not to exceed the maximum benefit period, but reduced by any required reductions and reimbursements under Section 49-21-402, if the office determines that the employee meets all of the following: (i) the eligible employee has a total disability: (A) during the pilot period, due to a physical objective medical impairment or a mental objective medical impairment; or (B) except as provided in Subsection (6)(c), after the pilot period, due to a physical objective medical impairment; (ii) the objective medical impairment described in Subsection (6)(b)(i) resulted from physical, external force or violence to the body of the eligible employee in the performance of an employment duty; and (iii) the eligible employee received workers' compensation indemnity benefits for the objective medical impairment described in Subsection (6)(b)(i). (c) If an eligible employee qualifies for a total disability during the pilot period, the office shall determine whether the employee has a total disability after the pilot period due to a physical objective medical impairment or a mental objective medical impairment. (d) An eligible employee who receives workers' compensation indemnity benefits for an objective medical impairment is not guaranteed to receive the 100% monthly disability benefit described in Subsection (6)(b). (e) An eligible employee may receive a disability benefit for a total disability due to a mental objective medical impairment in accordance with this subsection only if the eligible employee is a state employee or an employee of a participating employer who has not opted out of providing a disability benefit for a total disability due to a mental objective medical impairment. (7) (a) Successive periods of disability are considered as a continuous period of disability if the period of disability: (i) results from the same or related causes; (ii) is separated by less than six months of continuous full-time work at the individual's usual place of employment; and (iii) commences while the individual is an eligible employee covered by this chapter. (b) The inability to work for a period of less than 15 consecutive calendar days is not considered as a period of disability. (c) If Subsection (7)(a) or (b) does not apply, successive periods of disability are considered as separate periods of disability. (8) The office may, at any time, have any eligible employee claiming to have a disability examined by a physician chosen by the office for purposes of the office's review and determination of whether the eligible employee has, or continues to have, a total disability. (9) (a) For purposes of determining whether an eligible employee has an ongoing disability, inability is determined: (i) during the pilot period, due to physical objective medical impairment or mental objective medical impairment; or (ii) except as provided in Subsection (9)(b), after the pilot period, due to a physical objective medical impairment. (b) If an eligible employee has a total disability during the pilot period, the office shall determine whether the employee has an ongoing disability after the pilot period due to a physical objective medical impairment or a mental objective medical impairment. (10) A claim brought by an eligible employee for long-term disability benefits under the Public Employee's Long-Term Disability Program is barred if it is not commenced within six months from the eligible employee's date of disability, unless the office determines that under the surrounding facts and circumstances, the eligible employee's failure to comply with the time limitations was reasonable. (11) (a) If the office denies or terminates a claim for long-term disability benefits, the eligible employee shall have the right to appeal the denial or termination: (i) to the executive director of the office within 60 days after the day of the denial or termination of long-term disability benefits; and (ii) in accordance with Section 49-11-613. (b) An appeal of a denial or termination of long-term disability benefits described in Subsection (11)(a) is barred if it is not commenced within the time limit described in Subsection (11)(a). (12) Medical or psychiatric conditions that existed before eligibility may not be a basis for disability benefits until the eligible employee has had one year of continuous eligibility in the Public Employees Long-Term Disability Program. (13) If there is a valid benefit protection contract, service credit shall accrue during the period of total disability, unless the disabled eligible employee is: (a) exempted from a system; (b) eligible to retire with an unreduced retirement allowance; or (c) otherwise ineligible for service credit. (14) Regardless of any medical evidence provided by the employee to support the application for disability, an employee is not eligible for long-term disability benefits during any period in which the employee: (a) makes a claim that the employee is able to work; or (b) has a pending action in a court or before any federal, state, or local administrative body in which the employee has made a claim that the employee is able to work. (15) Notwithstanding the provisions of Section 49-11-618, upon written request by an employer, information obtained under this part may, upon an order of a court or an administrative law judge, be released to an employer who is a party in an action under Subsection (14). (16) (a) Subject to Subsection (16)(b), if an eligible employee is receiving long-term disability benefits on the date of the eligible employee's death, the program shall pay the eligible employee's beneficiary, as defined in Section 49-11-102, a lump sum payment equal to three months of the eligible employee's monthly disability benefit. (b) Section 49-21-402 does not apply to a lump sum payment described in Subsection (16)(a). (17) An eligible employee receiving long-term disability benefits is eligible for any life assistance counseling that the program offers. (18) On or after May 1, 2025, but on or before November 1, 2025, the office shall provide a written electronic report to the Retirement and Independent Entities Committee regarding the costs and benefits of the changes to the disability benefits during the pilot period.
Utah Code § 49-17-102 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-102
§ 49-17-102. 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; (v) amounts which the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and (vi) member contributions. (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 any 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 participating employer; 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' Contributory Retirement System created under this chapter. (6) "Years of service credit" means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a judge was employed by a participating employer.
Utah Code § 49-13-302 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-302
§ 49-13-302. Purchase of service credit.
Status: in_force

Any member who works 20 or more hours per week for a participating employer participating in this system, but does not meet other eligibility requirements for service credit, may purchase such service credit in accordance with Section 49-11-403.
Utah Code § 49-15-101 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-101
§ 49-15-101. Title.
Status: in_force

This chapter is known as the "Public Safety Noncontributory Retirement Act."
Utah Code § 49-16-301 — Utah Code / Title 49 / Chapter 49-16 / § 49-16-301
§ 49-16-301. Contributions -- Two divisions -- Election by employer to  pay employee contributions -- Accounting for and vesting of worker contributions -- Deductions.
Status: in_force

(1) In addition to the money paid to this system under Section 49-11-901.5, participating employers and firefighter service employees 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) (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 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 to be full payment for services rendered by the member.
Utah Code § 49-15-503 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-503
§ 49-15-503. Benefits payable upon death of inactive member.
Status: in_force

(1) If an inactive member who has less than 20 years of public safety service credit dies, the surviving spouse, or, if there is no surviving spouse, the member's minor children shall receive a refund of the member's member contributions or $500, whichever is greater. (2) (a) If an inactive member with 20 or more years of public safety service credit dies, the surviving spouse shall receive an allowance in an amount of 50% of the amount the member would have received had retirement occurred on the first of the month following the month in which the death occurred. (b) This allowance shall be based on years of service credit and final average monthly salary under Section 49-15-402, reduced actuarially from age 50 to the age of the member at the time of death if the member is under 50 years of age at the time of death. (3) (a) A surviving spouse who requests a benefit under this section shall apply in writing to the office. (b) The allowance shall begin on the first day of the month: (i) following the month in which the member died, if the application is received by the office within 90 days of the member's death; or (ii) following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
Utah Code § 49-12-408 — Utah Code / Title 49 / Chapter 49-12 / § 49-12-408
§ 49-12-408. Minimum monthly allowance.
Status: in_force

(1) A retiree under this system may not receive less than $9 per month for each year of service credit at the time of retirement. (2) The increased allowance provided by this section may not exceed the allowance payable under Option One under Section 49-12-402, by more than 75%. (3) The cost of providing this benefit shall be assumed within the contribution rate established under Section 49-12-301.
Utah Code § 49-13-402 — Utah Code / Title 49 / Chapter 49-13 / § 49-13-402
§ 49-13-402. Service retirement plans -- Calculation of retirement allowance.
Status: in_force

(1) (a) Except as provided under Subsection (7) or Section 49-13-701, retirees of this system may choose from the six retirement options described in this section. (b) Options Two, Three, Four, Five, and Six are modifications of the Option One calculation. (2) The Option One benefit is an allowance calculated as follows: (a) If the retiree is at least 65 years of age or has accrued at least 30 years of service credit, the allowance is an amount equal to 2% of the retiree's final average monthly salary multiplied by the number of years of service credit accrued. (b) If the retiree is less than 65 years of age, the allowance shall be reduced 3% for each year of retirement from age 60 to age 65, plus a full actuarial reduction for each year of retirement prior to age 60, unless the member has 30 or more years of accrued credit, in which event no reduction is made to the allowance. (c) (i) Years of service include any fractions of years of service to which the retiree may be entitled. (ii) At the time of retirement, if a retiree's combined years of actual, not purchased, service credit is within 1/10 of one year of the total years of service credit required for retirement, the retiree shall be considered to have the total years of service credit required for retirement. (d) An Option One allowance is only payable to the member during the member's lifetime. (3) The allowance payable under Options Two, Three, Four, Five, and Six is calculated by reducing an Option One benefit based on actuarial computations to provide the following: (a) Option Two is a reduced allowance paid to and throughout the lifetime of the retiree, and, if the retiree receives less in annuity payments than the amount of the retiree's member contributions, the remaining balance of the retiree's member contributions shall be paid in accordance with Sections 49-11-609 and 49-11-610. (b) Option Three is a reduced allowance paid to and throughout the lifetime of the retiree, and, upon the death of the retiree, the same reduced allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement. (c) Option Four is a reduced allowance paid to and throughout the lifetime of the retiree, and upon the death of the retiree, an amount equal to one-half of the retiree's allowance paid to and throughout the lifetime of the retiree's lawful spouse at the time of retirement. (d) Option Five is a modification of Option Three so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the: (i) spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or (ii) notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death. (e) Option Six is a modification of Option Four so that if the lawful spouse at the time of retirement predeceases the retiree, an allowance equivalent to the amount payable at the time of initial retirement under Option One shall be paid to the retiree for the remainder of the retiree's life, beginning on the first day of the month following the month in which the: (i) spouse died, if notification and supporting documentation for the death are received by the office within 90 days of the spouse's death; or (ii) notification and supporting documentation for the death are received by the office, if the notification and supporting documentation are received by the office more than 90 days after the spouse's death. (4) (a) (i) The final average salary is limited in the computation of that part of an allowance based on service rendered prior to July 1, 1967, during a period when the retiree received employer contributions on a portion of compensation from an educational institution toward the payment of the premium required on a retirement annuity contract with a public or private system, organization, or company designated by the Utah Board of Higher Education to $4,800. (ii) This limitation is not applicable to retirees who elected to continue in the Public Employees' Contributory Retirement System by July 1, 1967. (b) Periods of employment which are exempt from this system as permitted under Subsection 49-13-203(1)(b) may be purchased by the member for the purpose of retirement only if all benefits from a public or private system, organization, or company designated by the Utah Board of Higher Education based on this period of employment are forfeited. (5) (a) If a retiree under Option One dies within 90 days after the retiree's retirement date, the retirement is canceled and the death shall be considered as that of a member before retirement. (b) Any payments made to the retiree shall be deducted from the amounts due to the beneficiary. (6) (a) If a retiree retires under either Option Five or Six and subsequently divorces, the retiree may elect to convert the benefit to an Option One benefit at the time of divorce, if there is no court order filed in the matter. (b) A conversion to an Option One benefit under this Subsection (6) begins on the first day of the month following the month in which the notification and supporting documentation for the divorce are received by the office. (7) A retiree may not choose payment of an allowance under a retirement option described in this section that is not applicable to that retiree, including because the retiree did not make member contributions or does not have a lawful spouse at the time of retirement.
Utah Code § 49-23-601 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-601
§ 49-23-601. Long-term disability coverage.
Status: in_force

(1) A participating employer shall cover a public safety service employee who initially enters employment on or after July 1, 2011, under Chapter 21, Public Employees' Long-Term Disability Act, or a substantially similar long-term disability program. (2) (a) A participating employer shall cover a firefighter service employee who initially enters employment on or after July 1, 2011, under Chapter 21, Public Employees' Long-Term Disability Act. (b) In accordance with this section, a participating employer shall provide long-term disability benefit coverage for a volunteer firefighter as provided under Section 49-16-701. (c) The office shall ensure that the cost of the long-term disability benefit coverage provided under Subsections (2)(a) and (b) is funded with revenue received under Section 49-11-901.5.
Utah Code § 49-20-401 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-401
§ 49-20-401. Program -- Powers and duties.
Status: in_force

(1) The program shall: (a) act as a self-insurer of employee benefit plans and administer those plans; (b) enter into contracts with private insurers or carriers to underwrite employee benefit plans as considered appropriate by the program; (c) indemnify employee benefit plans or purchase commercial reinsurance as considered appropriate by the program; (d) provide descriptions of all employee benefit plans under this chapter in cooperation with covered employers; (e) process claims for all employee benefit plans under this chapter or enter into contracts, after competitive bids are taken, with other benefit administrators to provide for the administration of the claims process; (f) obtain an annual actuarial review of all health and dental benefit plans and a periodic review of all other employee benefit plans; (g) consult with the covered employers to evaluate employee benefit plans and develop recommendations for benefit changes; (h) annually submit a budget and audited financial statements to the governor and Legislature that includes total projected benefit costs and administrative costs; (i) maintain reserves sufficient to liquidate the unrevealed claims liability and other liabilities of the employee benefit plans as certified by the program's consulting actuary; (j) submit, in advance, the program's recommended benefit and rate adjustments for state employees, which may include actuarially substantiated member premium differentials between networks to: (i) the Legislature; and (ii) the director of the state Division of Human Resource Management; (k) determine benefits and rates, upon approval of the board, for multi-employer risk pools, retiree coverage, and conversion coverage; (l) determine benefits and rates based on the total estimated costs and the employee premium share established by the Legislature, upon approval of the board, for state employees; (m) administer benefits and rates, upon ratification of the board, for single-employer risk pools; (n) request proposals for one or more out-of-state provider networks and a dental health plan administered by a third-party carrier at least once every three years for the purposes of: (i) stimulating competition for the benefit of covered individuals; (ii) establishing better geographical coverage of medical care services; and (iii) providing coverage for both active and retired covered individuals; (o) for a proposal that meets the criteria specified in a request for proposals and is accepted by the program: (i) offer the proposal to active and retired state-covered individuals; and (ii) at the option of the covered employer, offer the proposal to active and retired covered individuals of other covered employers; (p) perform the same functions established in Subsections (1)(a), (b), (e), and (h) for the Department of Health and Human Services if the program provides program benefits to children enrolled in the Utah Children's Health Insurance Program created in Title 26B, Chapter 3, Part 9, Utah Children's Health Insurance Program; (q) establish rules and procedures governing the admission of political subdivisions or educational institutions and their employees to the program; (r) (i) contract directly with medical providers to provide services for covered individuals at commercially competitive rates; and (ii) (A) discontinue the preferred network, which offers in-network access to all in-state hospitals, for the state risk pool created in Subsection 49-20-202(1)(a) for plan years starting on or after July 1, 2022; and (B) for an employee in the state risk pool who fails to elect one of the remaining networks before July 1, 2022, enroll the employee and the employee's dependents into the network that best reflects the utilization pattern of that employee and the employee's dependents; (s) (i) require state employees and the state employees' dependents to participate in the electronic exchange of clinical health records in accordance with Section 26B-8-411 unless the enrollee opts out of participation; and (ii) prior to enrolling the state employee, each time the state employee logs onto the program's website, and each time the enrollee receives written enrollment information from the program, provide notice to the enrollee of the enrollee's participation in the electronic exchange of clinical health records and the option to opt out of participation at any time; (t) at the request of a procurement unit, as that term is defined in Section 63G-6a-103, that administers benefits to program recipients who are not covered by Title 26B, Utah Health and Human Services Code, provide services for: (i) drugs; (ii) medical devices; or (iii) other types of medical care; and (u) take additional actions necessary or appropriate to carry out the purposes of this chapter. (2) (a) Funds budgeted and expended shall accrue from rates paid by the covered employers and covered individuals. (b) The board shall approve administrative costs and report the administrative costs to the governor and the Legislature. (3) The Division of Human Resource Management shall include the benefit and rate adjustments described in Subsection (1)(j) in the total compensation plan recommended to the governor required under Subsection 63A-17-307(5)(a). (4) The program may establish a partnership with a public entity in a different state to purchase or share services related to the administration of medical benefits if: (a) the program receives approval for the partnership from the board; and (b) the partnership: (i) creates cost savings for Utah; (ii) does not commingle state funds with funds of the public entity in the other state; and (iii) does not pose a greater actuarial risk to Utah than the program has already assumed.
Utah Code § 49-20-101 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-101
§ 49-20-101. Title.
Status: in_force

This chapter is known as the "Public Employees' Benefit and Insurance Program Act."
Utah Code § 49-23-401 — Utah Code / Title 49 / Chapter 49-23 / § 49-23-401
§ 49-23-401. Contributions -- Rates.
Status: in_force

(1) (a) Up to the amount allowed by federal law, the participating employer shall make a nonelective contribution of 14% of the participant's compensation to a defined contribution plan. (b) In addition to the nonelective contribution described in Subsection (1)(a), if a participating employer elects under Subsection 49-23-301(2)(c) to pay all or part of the required member contribution on behalf of the participating employer's employees that are members covered under Part 3, Tier II Hybrid Retirement System, the participating employer shall make an additional nonelective contribution to an employee that is a member covered under this part at the same percentage rate of the participant's compensation as the participating employer's election to pay required member contributions on behalf of the participating employer's employees that are members covered under Part 3, Tier II Hybrid Retirement System. (2) (a) The participating employer shall contribute the contributions described in Subsection (1) to a defined contribution plan qualified under Section 401(k) of the Internal Revenue Code that: (i) is sponsored by the board; and (ii) has been grandfathered under Section 1116 of the Federal Tax Reform Act of 1986. (b) The member may make voluntary deferrals to: (i) the qualified 401(k) plan that receives the employer contribution described in this Subsection (2); or (ii) at the member's option, another defined contribution plan established by the participating employer. (c) In addition to the contributions specified under Subsection (2)(a), the participating employer shall pay the corresponding Tier I system amortization rate of the employee's compensation to the office to be applied to the employer's corresponding Tier I system liability. (3) (a) Except as provided under Sections 49-22-504 and 49-23-505 and Subsection (3)(c), the total amount contributed by the participating employer under Subsection (2)(a) vests to the member upon accruing four years of service credit under this title. (b) The total amount contributed by the member under Subsection (2)(b) vests to the member's benefit immediately and is nonforfeitable. (c) (i) Upon filing a written request for exemption with the office, an eligible employee is exempt from the vesting requirements of Subsection (3)(a) in accordance with Section 49-23-203. (ii) An employee who is exempt under this Subsection (3)(c) is not eligible for additional service credit in the plan for the period of exempt employment. (d) (i) Years of service credit under Subsection (3)(a) includes any fraction of a year to which the member may be entitled. (ii) At the time of vesting, if a member's years of service credit is within one-tenth of one year of the total years required for vesting, the member shall be considered to have the total years of service credit required for vesting. (4) (a) Contributions made by a participating employer under Subsection (2)(a) shall be invested in a default option selected by the board until the member is vested in accordance with Subsection (3)(a). (b) A member may direct the investment of contributions, including associated investment gains and losses, made by a participating employer under Subsection (2)(a) only after the contributions have vested in accordance with Subsection (3)(a). (c) A member may direct the investment of contributions made by the member under Subsection (3)(b). (5) No loans shall be available from contributions made by a participating employer under Subsection (2)(a). (6) No hardship distributions shall be available from contributions made by a participating employer under Subsection (2)(a). (7) (a) Except as provided in Subsection (7)(b), if a member terminates employment with a participating employer prior to the vesting period described in Subsection (3)(a), all contributions made by a participating employer on behalf of the member under Subsection (2)(a), including associated investment gains and losses are subject to forfeiture. (b) If a member who terminates employment with a participating employer prior to the vesting period described in Subsection (3)(a) subsequently enters employment with the same or another participating employer within 10 years of the termination date of the previous employment: (i) all contributions made by the previous participating employer on behalf of the member, including associated investment gains and losses, shall be reinstated upon the member's employment as a regular full-time employee; and (ii) the length of time that the member worked with the previous employer shall be included in determining whether the member has completed the vesting period under Subsection (3)(a). (c) The office shall establish a forfeiture account and shall specify the uses of the forfeiture account, which may include an offset against administrative costs of employer contributions made under this section. (8) The office may request from any other plan under Subsection (2)(b)(ii) any relevant information pertaining to the maintenance of the plan's tax qualification under the Internal Revenue Code. (9) The office may take any action that in the office's judgment is necessary to maintain the tax-qualified status of the office's 401(k) defined contribution plan under federal law.
Utah Code § 49-11-1306 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-1306
§ 49-11-1306. Reset of one year separation.
Status: in_force

If a retiree is employed under a phased retirement agreement under this part, the termination date of the phased retirement employment, as confirmed in writing by the participating employer, is considered the retiree's retirement date for the purpose of calculating the separation requirement under Subsection 49-11-1204(2).
Utah Code § 49-19-104 — Utah Code / Title 49 / Chapter 49-19 / § 49-19-104
§ 49-19-104. Creation of trust fund.
Status: in_force

(1) There is created the "Utah Governors' and Legislators' Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this plan. (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 § 49-11-103 — Utah Code / Title 49 / Chapter 49-11 / § 49-11-103
§ 49-11-103. Purpose -- Liberal construction.
Status: in_force

(1) The purpose of this title is to establish: (a) retirement systems and the Utah Governors' and Legislators' Retirement Plan for members which provide: (i) a uniform system of membership; (ii) retirement requirements; (iii) benefits for members; (iv) funding on an actuarially sound basis; (v) contributions; and (vi) economy and efficiency in public service; and (b) a central administrative office and a board to administer the various systems, plans, and programs established by the Legislature or the board. (2) This title shall be liberally construed to provide maximum benefits and protections consistent with sound fiduciary and actuarial principles.
Utah Code § 49-15-403 — Utah Code / Title 49 / Chapter 49-15 / § 49-15-403
§ 49-15-403. 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 49-15-402 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 § 49-17-501 — Utah Code / Title 49 / Chapter 49-17 / § 49-17-501
§ 49-17-501. 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, including refund interest, 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 49-17-402, but disregarding early retirement reductions. (2) If there is no surviving spouse, member contributions, including refund interest, 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 § 49-20-410 — Utah Code / Title 49 / Chapter 49-20 / § 49-20-410
§ 49-20-410. High deductible health plan -- Health savings account -- Contributions.
Status: in_force

(1) (a) In addition to other employee benefit plans offered under Subsection 49-20-201(1), the office shall offer at least one federally qualified high deductible health plan with a health savings account as an optional health plan. (b) The provisions and limitations of the plan shall be: (i) determined by the office in accordance with federal requirements and limitations; and (ii) designed to promote appropriate health care utilization by consumers, including preventive health care services. (c) A state employee hired on or after July 1, 2011, who is offered a plan under Subsection 49-20-202(1)(a), shall be enrolled in a federally qualified high deductible health plan unless the employee chooses a different health benefit plan during the employee's open enrollment period. (2) The office shall: (a) administer the high deductible health plan in coordination with a health savings account for medical expenses for each covered individual in the high deductible health plan; (b) offer to all employees training regarding all health plans offered to employees; (c) prepare online training as an option for the training required by Subsections (2)(b) and (4); (d) ensure the training offered under Subsections (2)(b) and (c) includes information on changing coverages to the high deductible plan with a health savings account, including coordination of benefits with other insurances, restrictions on other insurance coverages, and general tax implications; and (e) coordinate annual open enrollment with the Division of Human Resource Management to give state employees the opportunity to affirmatively select preferences from among insurance coverage options. (3) (a) Contributions to the health savings account may be made by the employer. (b) The amount of the employer contributions under Subsection (3)(a) shall be determined annually by the office, after consultation with the Division of Human Resource Management and the Governor's Office of Planning and Budget so that the annual employer contribution amount is not less than the difference in the actuarial value between the program's health maintenance organization coverage and the federally qualified high deductible health plan coverage, after taking into account any difference in employee premium contribution. (c) The office shall distribute the annual amount determined under Subsection (3)(b) to employees in two equal amounts with a pay date in January and a pay date in July of each plan year. (d) An employee may also make contributions to the health savings account. (e) If an employee is ineligible for a contribution to a health savings account under federal law and would otherwise be eligible for the contribution under Subsection (3)(a), the contribution shall be distributed into a health reimbursement account or other tax-advantaged arrangement authorized under the Internal Revenue Code for the benefit of the employee. (4) (a) An employer participating in a plan offered under Subsection 49-20-202(1)(a) shall require each employee to complete training on the health plan options available to the employee. (b) The training required by Subsection (4)(a): (i) shall include materials prepared by the office under Subsection (2); (ii) may be completed online; and (iii) shall be completed: (A) before the end of the 2012 open enrollment period for current enrollees in the program; and (B) for employees hired on or after July 1, 2011, before the employee's selection of a plan in the program.
Utah Code § 49-21-408 — Utah Code / Title 49 / Chapter 49-21 / § 49-21-408
§ 49-21-408. Limitation of service credit accrual -- Disability benefits from a long-term disability program other than under this chapter.
Status: in_force

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