reglab/statecodes huggingface dataset:
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 604 - Office audits of participating employers -- Penalties for failure to comply.

Effective 2/21/2018
49-11-604.
Office audits of participating employers -- Penalties for failure to comply.
(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 reimburse the office for the cost of the audit.
(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.
Amended by Chapter 10, 2018 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 605 - Notification and correction of violations.

49-11-605.
Notification and correction of violations.
If a participating employer discovers that it has violated Section 49-11-601, 49-11-602, or 49-11-603 prior to the office becoming aware of the violation, notifies the office of the violation in writing, and corrects the violation within a period agreed to by the office, the penalties under those sections shall be waived.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 606 - Full participation.

49-11-606.
Full participation.
Except as provided in Sections 49-12-203, 49-12-204, 49-13-203, 49-13-204, 49-14-203, and 49-15-203, participating employers shall cover all employees eligible for service credit under this title.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 607 - Determination of benefits -- Errors in records or calculations -- Correction of errors by the office.

Effective 7/1/2019
49-11-607.
Determination of benefits -- Errors in records or calculations -- Correction of errors by the office.
(1) After the retirement date, which shall be set by a member in the member's application for retirement, no alteration, addition, or cancellation of a benefit may be made except as provided in Subsections (2), (3), and (4) or other law.
(2)
(a) Errors in the records or in the calculations of the office which result in an incorrect benefit to any member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the office if the correction results in a modification of the benefit amount of $5 or more.
(b) Future payments shall be made to any member, retiree, participant, covered individual, alternate payee, or beneficiary to:
(i) pay the benefit to which the member or beneficiary was entitled; or
(ii) recover any overpayment.
(3)
(a) Errors in the records or calculation of a participating employer which result in an incorrect benefit to a member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the participating employer.
(b) If insufficient employer contributions have been received by the office, the participating employer shall pay any delinquent employer contributions, plus interest under Section 49-11-503, required by the office to maintain the system, plan, or program affected on an actuarially sound basis.
(c) If excess contributions have been received by the office, the contributions shall be refunded to the participating employer or member which paid the contributions.
(4) If a dispute exists between a participating employer and a member or the office and a member at the time of the member's retirement which will affect the member's benefit calculation, and notice of the dispute is given to the office prior to the calculation of a member's benefit, the benefit may be paid based on the member's retirement date and the records available and then recalculated upon settlement of the dispute.
Amended by Chapter 31, 2019 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 608 - False statements or records -- Unlawfully cashing benefit checks -- Unlawfully obtaining or appropriating benefit payments.

Effective 5/5/2021
49-11-608.
False statements or records -- Unlawfully cashing benefit checks -- Unlawfully obtaining or appropriating benefit payments.
(1) A person who knowingly makes any false statement, or who falsifies or permits to be falsified any record necessary for carrying out the intent of this title is in violation of Section 76-6-504.
(2) A person cashing a benefit check to which that person is not entitled is in violation of Section 76-6-501.
(3) A person who obtains a benefit payment, including a direct deposit or electronic benefit payment, to which that person is not entitled and who fails to take reasonable measures to return the benefit payment to the office is in violation of Section 76-6-407.
(4) A person who appropriates property or a benefit of another person, including a direct deposit or electronic benefit payment, by obtaining or exercising unauthorized control over the property or the benefit is in violation of Section 76-6-407.
Amended by Chapter 193, 2021 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 610 - Benefits payable in name of beneficiary -- Delivery.

Effective 3/3/2014
49-11-610.
Benefits payable in name of beneficiary -- Delivery.
(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.
Amended by Chapter 15, 2014 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 611 - Benefits and money in the fund exempt from taxation -- Exceptions.

49-11-611.
Benefits and money in the fund exempt from taxation -- Exceptions.
(1) Except as provided under Subsection (2), the benefits accrued or paid to any beneficiary of any system or plan administered by the board and the contributions, money, securities, and other assets in the funds created by this title are exempt from any state, county, or municipal tax.
(2) An allowance, a refund of member contributions, or other benefits that are subject to federal income tax, which is received by a member, retiree, alternate payee, participant, or beneficiary of any system or plan administered by the board and which has not been taxed is subject to Title 59, Chapter 10, Individual Income Tax Act.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 613.5 - Limitation of actions -- Cause of action.

Effective 5/3/2023
49-11-613.5.
Limitation of actions -- Cause of action.
(1)
(a) Subject to the procedures provided in Section 49-11-613 and except as provided in Subsection (3), a party may bring an action regarding a benefit, right, obligation, or employment right brought under this title within four years after the day on which the cause of action accrues.
(b) A person who is dissatisfied with an executive director's ruling under Section 49-11-613 and who seeks a review of that claim by a hearing officer shall file a request for board action within 30 days after the day on which the executive director issues the ruling.
(2)
(a) A cause of action accrues under this title and the limitation period in this section runs from the day on which the aggrieved party became aware, or through the exercise of reasonable diligence should have become aware, of the facts giving rise to the cause of action, including when:
(i) a benefit, right, or employment right is or should have been granted;
(ii) a payment is or should have been made; or
(iii) an obligation is or should have been performed.
(b) If a claim involves a retirement service credit issue under this title:
(i) a cause of action specifically accrues at the time the requisite retirement contributions relating to that retirement service credit are paid or should have been paid to the office; and
(ii) the person is deemed to be on notice of the payment or nonpayment of those retirement contributions.
(3) If an aggrieved party fails to discover the facts giving rise to the cause of action due to misrepresentation, fraud, intentional nondisclosure, or other affirmative steps to conceal the cause of action, a limitation period prescribed in this section does not begin to run until the aggrieved party actually discovers the existence of the cause of action.
(4) The person claiming a benefit, right, obligation, or employment right arising under this title has the burden of bringing the action within the period prescribed in this section.
(5) Nothing in this section relieves a member, retiree, participant, alternative payee, covered individual, employer, participating employer, or covered employer of the obligations under this title.
(6) The office is not required to bring a claim on behalf of a member, retiree, participant, alternative payee, covered individual, employer, participating employer, or covered employer.
(7)
(a) A limitation period provided in this section does not apply to actions for which a specific limit is otherwise specified in this title or by contract, including master policies or other insurance contracts.
(b) For actions arising under this title, this section supersedes any applicable limitation period provided in Title 78B, Chapter 2, Statutes of Limitations.
Amended by Chapter 37, 2023 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 614 - Vesting on termination of system or plan.

49-11-614.
Vesting on termination of system or plan.
If any system or the Utah Governors' and Legislators' Retirement Plan is terminated, the accrued benefits of each member in the terminated system or plan shall immediately become vested and nonforfeitable.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 615 - Election to grandfather -- Applicability of provisions.

49-11-615.
Election to grandfather -- Applicability of provisions.
(1) Notwithstanding any other provision of this title, the allowance payable to any person who becomes a member of any system, administered by the board on or after January 1, 1990, may not exceed the limitation imposed by Section 415 of the Internal Revenue Code of 1986, as amended, which is incorporated by reference.
(2) This constitutes an election of the grandfather provision under Section 415(b)(10)(C) of the Internal Revenue Code.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 616 - Benefits information.

Effective 5/12/2015
49-11-616.
Benefits information.
(1) The office shall provide written general information to each participating employer concerning benefits available under this title.
(2)
(a) A participating employer shall provide the information under Subsection (1) to each eligible employee:
(i) immediately upon termination of service, leave of absence, commencement of long-term disability benefits, or retirement; and
(ii) in person or, if the employee is unavailable to receive the information in person, by mailing the information to the employee's last known address.
(b)
(i) Each participating employer shall maintain the records necessary to demonstrate that the employer has provided the information outlined in Subsection (1) as required in Subsection (2)(a).
(ii) The records shall be made available to the office upon request.
(3)
(a) The office shall provide each participating employer with a form to be signed by each employee to verify that the employee has been given in person the information required by this section.
(b) If an employer provides information under Subsection (1) by mail as provided in Subsection (2)(a)(ii), the employer shall:
(i) indicate on the form that the information was mailed to the employee and the address to which the information was mailed;
(ii) maintain the records necessary to demonstrate that the employer complied with the requirements under this Subsection (3); and
(iii) make the records available to the office upon request.
Amended by Chapter 243, 2015 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 617 - Original documents.

49-11-617.
Original documents.
(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.
Amended by Chapter 316, 2013 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 618 - Members and beneficiaries subject to chapter -- Furnishing of information -- Confidentiality of information.

49-11-618.
Members and beneficiaries subject to chapter -- Furnishing of information -- Confidentiality of information.
(1)
(a) Every member, retiree, participant, covered individual, alternate payee, and beneficiary is subject to this chapter, rules made by the board or office, board actions, resolutions, policies, and procedures adopted under this title.
(b) Each member, retiree, participant, covered individual, alternate payee, and beneficiary shall furnish to the office any information required to carry out the purposes of this title.
(2)
(a) All data in the possession of the office is confidential, and may not be divulged by the office except as permitted by board action.
(b) All data in the possession of the office or divulged pursuant to board action shall be used for the sole purpose of carrying into effect the provisions of this title.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 619 - Permanent relinquishment of benefit -- Procedure.

49-11-619.
Permanent relinquishment of benefit -- Procedure.
(1)
(a) Except for defined contribution plans authorized by this title, a member, retiree, or beneficiary may permanently relinquish a benefit under this title by signing an irrevocable written relinquishment.
(b) If the retiree has designated a beneficiary which is still living, the written relinquishment must be signed by both the retiree and the beneficiary.
(2) The value of the benefit permanently relinquished under Subsection (1) shall remain in the fund from which the benefit was relinquished and shall be used in the calculation of future contribution rates.
(3) 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.
(4) The office is not required to recognize or accept any written relinquishment that jeopardizes the tax qualified status of the systems, plans, or programs or otherwise violates federal law.
Amended by Chapter 252, 2008 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 620 - Closing the retirement account -- Status of retirees and beneficiaries.

49-11-620.
Closing the retirement account -- Status of retirees and beneficiaries.
(1) The monthly benefit payable for the month a retiree, beneficiary, or alternate payee dies shall be a full monthly benefit and shall be payable to the estate of the deceased.
(2) If more than one year has elapsed since the death of a retiree whose designated beneficiary is deceased and whose account payable to the beneficiary amounts to $100 or less, the account shall be closed and further payment may not be made.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 621 - Change in employer -- Eligibility for retirement.

49-11-621.
Change in employer -- Eligibility for retirement.
(1) If a participating employer is dissolved, consolidated, merged, or is structurally changed in any way, but similar services are provided by the same members after the change, the members may not be considered terminated for purposes of eligibility for retirement until the members actually terminate and are otherwise eligible for retirement.
(2) The board may adopt rules to implement this section.
Enacted by Chapter 116, 2005 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 622 - Subsidiaries or other companies owned by independent corporations -- Participation -- Withdrawal.

49-11-622.
Subsidiaries or other companies owned by independent corporations -- Participation -- Withdrawal.
(1) Notwithstanding any other provision of this title, an independent corporation, as defined in Section 63E-1-102, which participates in a system or plan prior to July 1, 2006, and which owns a subsidiary, or other company may provide for the participation of employees with that system or plan as follows:
(a) the independent corporation shall determine a date that is no later than January 1, 2007, on which the independent corporation shall make an election under Subsection (2);
(b) an employee hired by the independent corporation and transferred to a subsidiary, or other company on or after the date set under Subsection (1)(a) may not participate in a system or plan; and
(c) the independent corporation shall pay to the office any actuarial or administrative cost, determined by the office, to have arisen out of the transfer of the employees from the independent corporation.
(2) The independent corporation described under Subsection (1) shall elect to:
(a) continue its participation for all current employees covered by a system or plan and transferred to a subsidiary, or other company, as of the date set under Subsection (1)(a); or
(b) withdraw from participation in all systems or plans for all employees covered by a system or plan and transferred to the subsidiary, or other company, as of the date set under Subsection (1)(a).
(3) If an independent corporation elects to continue participation under Subsection (2)(a), the independent corporation and the transferred employees shall continue to be subject to the laws and the rules governing the system or plan in which the employee participates, including the accrual of service credit and payment of contributions.
Enacted by Chapter 309, 2006 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 6 - Procedures and Records › Section 624 - Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.

Effective 12/31/2017
49-11-624.
Withdrawing entity -- Participation election date -- Withdrawal costs -- Rulemaking.
(1) As used in this section, "withdrawing entity" means the mutual corporation that is the successor to the quasi-public corporation created under Chapter 33, Workers' Compensation Fund, which is the chapter repealed by Laws of Utah 2017, Chapter 363.
(2) Notwithstanding any other provision of this title, a withdrawing entity may provide for the participation of its employees with that system or plan as follows:
(a) the withdrawing entity shall determine a date that is no later than January 1, 2018, on which the withdrawing entity shall make an election under Subsection (3); and
(b) subject to Subsection (6), the withdrawing entity shall pay to the office any reasonable actuarial and administrative costs determined by the office to have arisen out of an election made under this section.
(3) The withdrawing entity described under Subsection (2) may elect to:
(a)
(i) continue its participation for all current employees of the withdrawing entity, who are covered by a system or plan as of the date set under Subsection (2)(a); and
(ii) withdraw from participation in all systems or plans for all persons initially entering employment with the withdrawing entity, beginning on the date set under Subsection (2)(a); or
(b) withdraw from participation in all systems or plans for all current and future employees of the withdrawing entity, beginning on the date set under Subsection (2)(a).
(4)
(a) An election provided under Subsection (3):
(i) is a one-time election made no later than the date specified under Subsection (2)(a);
(ii) shall be documented by a resolution adopted by the governing body of the withdrawing entity;
(iii) is irrevocable; and
(iv) applies to the withdrawing entity as the employer and to all employees of the withdrawing entity.
(b) Notwithstanding an election made under Subsection (3), any eligibility for service credit earned by an employee under this title before the date specified under Subsection (2)(a) is not affected by this section.
(5) If a withdrawing entity elects to continue participation under Subsection (3), the withdrawing entity shall continue to be subject to the laws and the rules governing the system or plan in which an employee participates, including the accrual of service credit and payment of contributions.
(6) Before a withdrawing entity may withdraw under this section, the withdrawing entity and the office shall enter into an agreement on:
(a) the costs described under Subsection (2)(b); and
(b) arrangements for the payment of the costs described under Subsection (2)(b).
(7) The board shall make rules to implement this section.
Revisor instructions Chapter 273, 2018 General Session
Revisor instructions Chapter 363, 2017 General Session
Enacted by Chapter 363, 2017 General Session
Revisor instruction to modify language.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 7 - Allowance Increase › Section 701 - Allowance increase to offset tax liability -- Administration.

49-11-701.
Allowance increase to offset tax liability -- Administration.
(1) This section applies to members of any system administered by the board under this title, whose retirement allowance remained exempt from the tax imposed under Title 59, Chapter 10, Individual Income Tax Act, pursuant to Laws of Utah 1988, Chapter 195, Section 2, but whose allowance has subsequently become subject to that tax.
(2) Any member who meets the conditions established under Subsection (1) shall receive the following:
(a) the administrator shall calculate the member's retirement allowance pursuant to the formula governing the system from which the member retired;
(b) the administrator shall then increase the allowance calculated under Subsection (2)(a) by 3%; and
(c) the adjusted retirement allowance under Subsection (2)(b) is the new basis upon which any future adjustments to benefits are made.
(3)
(a) For all members who retire or are receiving retirement allowances in calendar year 1989, the administrator shall apply the 3% adjustment under Subsection (2) to all retirement allowances received in 1989, so that the period for which the allowance becomes subject to the tax under Title 59, Chapter 10, Individual Income Tax Act, and the period for which the 3% adjustment is given are the same.
(b) For all members who retire after December 31, 1989, and who meet the requirements of Subsection (1), the administrator shall apply the 3% adjustment under Subsection (2) beginning on the effective date of retirement.
(4) Any penalty or interest for underpayment of taxes under Title 59, Chapter 1, General Taxation Policies, or Chapter 10, Individual Income Tax Act, shall be waived for members whose noncompliance is attributable to Section 49-11-611 and this section. This only applies to tax year 1989.
(5) The administrator shall comply with Title 59, Chapter 10, Part 4, Withholding of Tax, with respect to withholding of taxes.
(6)
(a) The retirement board shall annually certify the contribution rate necessary for each system to comply with this section and may adopt rules to administer this section.
(b) This contribution rate shall be reported separately from the total contribution rate necessary to fund the systems on an actuarially sound basis and may not be used in comparative studies of public employee benefits.
Amended by Chapter 250, 2008 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 8 - Defined Contribution Plans › Section 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.

Effective 5/12/2015
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.
(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.
Amended by Chapter 258, 2015 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 8 - Defined Contribution Plans › Section 802 - Permanent relinquishment of defined contribution benefit -- Procedure.

49-11-802.
Permanent relinquishment of defined contribution benefit -- Procedure.
A participant or designated beneficiary under a defined contribution plan may permanently relinquish the benefit by signing an irrevocable written relinquishment.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 9 - Insurance Premium Tax Revenues Distribution › Section 901.5 - Premium tax revenues -- Distribution.

49-11-901.5.
Premium tax revenues -- Distribution.
(1)
(a) In accordance with this section there shall be paid to the office:
(i) 50% of 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
(ii) 10% of all money assessed and 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.
(b) Payments to the fund shall be made annually until the service liability under this part is liquidated, after which the tax revenue provided in this Subsection (1) ceases.
(2) The office shall distribute the premium tax revenue paid under Subsection (1) as follows:
(a) an amount determined by the office to fully fund the long-term disability program provided for firefighters under Section 49-23-601;
(b) an amount determined by the office to the Firefighters' Retirement Trust Fund created under Section 49-16-104 equal to the amount when calculated as a percentage of the certified contribution rate for members in Divisions A and B, as defined under Section 49-16-301, that is the percentage of the certified contribution rate paid to the Firefighters' Retirement Trust Fund on July 1, 2004; and
(c) any remaining amount in accordance with Section 49-11-902.
Enacted by Chapter 290, 2011 General Session
Enacted by Chapter 439, 2011 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 9 - Insurance Premium Tax Revenues Distribution › Section 902 - Premium tax revenues -- Formula -- Deposits.

49-11-902.
Premium tax revenues -- Formula -- Deposits.
(1) If the premium tax revenue received by the office under Subsection 49-11-901.5(1) and first paid in accordance with Subsections 49-11-901.5(2)(a) and (b), including any remaining amount, the office shall deposit the amount in the:
(a) Public Safety Contributory Trust Fund created under Section 49-14-104; and
(b) Public Safety Noncontributory Retirement Trust Fund created under Section 49-15-104.
(2) The money deposited under this section shall be used to fund an increase for retirees in the public safety retirement systems from a 2.5% maximum annual cost-of-living adjustment to a 4% maximum annual cost-of-living adjustment under Sections 49-14-403 and 49-15-403 in the public safety retirement systems.
(3) As required to implement this section, the office shall make the calculations and deposits for the equitable apportionment of money between:
(a) Division A1 and B1; and
(b) the contributory and noncontributory trust funds.
Amended by Chapter 290, 2011 General Session
Amended by Chapter 439, 2011 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 9 - Insurance Premium Tax Revenues Distribution › Section 903 - State appropriation funding offset -- Proportionate share determination and reporting.

Effective 5/4/2022
49-11-903.
State appropriation funding offset -- Proportionate share determination and reporting.
(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.
Amended by Chapter 451, 2022 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 10 - Partial Lump-Sum Payments › Section 1001 - Partial lump-sum payment option.

49-11-1001.
Partial lump-sum payment option.
(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.
Amended by Chapter 266, 2010 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 11 - Public Information Disclosure › Section 1101 - Public financial information disclosure on website -- Exclusions.

Effective 5/10/2016
49-11-1101.
Public financial information disclosure on website -- Exclusions.
(1) The office shall provide the following financial information for the public on its website:
(a) administrative expense transactions from its general ledger accounting system; and
(b) employee compensation information by individual employee at least annually.
(2) For purposes of this part, the office is not required to provide other information for public access on its website, if the disclosure of the information would conflict with the fiduciary obligations of the board, including:
(a) revenue transactions; and
(b) member and participant information.
Amended by Chapter 281, 2016 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 11 - Public Information Disclosure › Section 1102 - Public notice of administrative board meetings -- Posting on Utah Public Notice Website.

Effective 7/1/2021
49-11-1102.
Public notice of administrative board meetings -- Posting on Utah Public Notice Website.
(1) The office shall provide advance public notice of meetings and agendas on the Utah Public Notice Website established in Section 63A-16-601 for administrative board meetings.
(2) The office may post other public materials, as directed by the board, on the Utah Public Notice Website.
Amended by Chapter 84, 2021 General Session
Amended by Chapter 345, 2021 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 11 - Public Information Disclosure › Section 1103 - Public information requests.

Effective 5/10/2016
49-11-1103.
Public information requests.
The office shall establish, in policy, time limits to respond to public information requests.
Enacted by Chapter 281, 2016 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 12 - Postretirement Reemployment Restrictions Act › Section 1201 - Title.

Effective 5/10/2016
49-11-1201.
Title.
This part is known as the "Postretirement Reemployment Restrictions Act."
Enacted by Chapter 310, 2016 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 12 - Postretirement Reemployment Restrictions Act › Section 1203 - Applicability.

Effective 7/1/2020
49-11-1203.
Applicability.
(1)
(a) This part does not apply to employment as an elected official if the elected official's position is not full time as certified by the participating employer.
(b) The provisions of this part apply to an elected official whose elected position is full time as certified by the participating employer.
(2)
(a) This part does not apply to employment as a part-time appointed board member who does not receive any remuneration, stipend, or other benefit for the part-time appointed board member's service.
(b) For purposes of this Subsection (2), remuneration, stipend, or other benefit does not include receipt of per diem and travel expenses up to the amounts established by the Division of Finance in:
(i) Section 63A-3-106;
(ii) Section 63A-3-107; and
(iii) rules made by the Division of Finance according to Sections 63A-3-106 and 63A-3-107.
(3) This part does not apply to a person who is reemployed as an active senior judge or an active senior justice court judge as described by Utah State Court Rules, appointed to hear cases by the Utah Supreme Court in accordance with Article VIII, Section 4, Utah Constitution.
(4) An exemption under this section from the provisions of this part is available only for a member who, at the time of retirement, is at least:
(a) 50 years old, if the member is retiring from a public safety system or firefighter retirement system; or
(b) 55 years old.
Amended by Chapter 449, 2020 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 12 - Postretirement Reemployment Restrictions Act › Section 1206 - Notice of postretirement reemployment.

Effective 5/10/2016
49-11-1206.
Notice of postretirement reemployment.
(1) A participating employer shall immediately notify the office:
(a) if the participating employer reemploys a retiree;
(b) whether the reemployment is subject to Section 49-11-1204 or Subsection 49-11-1205(1), (2), or (3); and
(c) of any election by the retiree under Section 49-11-1204.
(2) A participating employer shall certify to the office whether the position of an elected official is or is not full time.
(3) A retiree subject to this part shall report to the office the status of the reemployment under Section 49-11-1204 or 49-11-1205.
Enacted by Chapter 310, 2016 General Session
Amended by Chapter 310, 2016 General Session, (Coordination Clause)
Coordination clause direction to modify language.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 12 - Postretirement Reemployment Restrictions Act › Section 1207 - Postretirement reemployment -- Violations -- Penalties.

Effective 7/1/2022
49-11-1207.
Postretirement reemployment -- Violations -- Penalties.
(1)
(a) If the office receives notice or learns of the reemployment of a retiree in violation of Section 49-11-1204 or 49-11-1205, the office shall:
(i) immediately cancel the retiree's retirement allowance;
(ii) keep the retiree's retirement allowance cancelled for the remainder of the calendar year if the reemployment with a participating employer exceeded the limitation under Subsection 49-11-1205(1)(a)(iii)(A), (3)(b), or (4)(b); and
(iii) recover any overpayment resulting from the violation in accordance with the provisions of Section 49-11-607 before the allowance may be reinstated.
(b) Reinstatement of an allowance following cancellation for a violation under this section is subject to the procedures and provisions under Section 49-11-1204.
(2) If a retiree or participating employer failed to report reemployment in violation of Section 49-11-1206, the retiree, participating employer, or both, who are found to be responsible for the failure to report, are liable to the office for the amount of any overpayment resulting from the violation.
(3) A participating employer is liable to the office for a payment or failure to make a payment in violation of this part.
(4) If a participating employer fails to notify the office in accordance with Section 49-11-1206, the participating employer is immediately subject to a compliance audit by the office.
Amended by Chapter 171, 2022 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 12 - Postretirement Reemployment Restrictions Act › Section 1208 - Rulemaking.

Effective 5/10/2016
49-11-1208.
Rulemaking.
The board may make rules to implement this part.
Enacted by Chapter 310, 2016 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 13 - Phased Retirement › Section 1302 - Phased retirement -- Voluntary participation -- Employer duties.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2017
49-11-1302.
Phased retirement -- Voluntary participation -- Employer duties.
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.
Enacted by Chapter 280, 2016 General Session
Amended by Chapter 310, 2016 General Session, (Coordination Clause)
Technically renumbered to avoid duplication of section number also enacted in HB51, Chapter 310.