reglab/statecodes huggingface dataset:
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 13 - Phased Retirement › Section 1304 - Phased retirement agreements.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2017
49-11-1304.
Phased retirement agreements.
(1) The participating employer and a willing and eligible retiree shall enter into a written agreement to participate in phased retirement.
(2) The agreement shall specify the period of the phased retirement and, at the discretion of the agreeing parties, address:
(a) hours of work;
(b) job duties; and
(c) other arrangements related to the employment.
Enacted by Chapter 280, 2016 General Session
Technically renumbered to avoid duplication of section number also enacted in HB51, Chapter 310.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 13 - Phased Retirement › Section 1305 - Reporting -- Penalties.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2017
49-11-1305.
Reporting -- Penalties.
(1)
(a) A participating employer shall, within five business days, notify the office if the participating employer enters a phased retirement agreement with a retiree.
(b) A participating employer shall report to the office any change in status of the phased retirement in accordance with rules established under Section 49-11-1308.
(c) If a participating employer fails to notify the office in accordance with this section, the participating employer is immediately subject to a compliance audit by the office.
(2)
(a) A retiree who has entered into phased retirement agreement under this section shall report to the office the phased retirement agreement in accordance with rules established under Section 49-11-1308.
(b) If the retiree fails to report to the office as required under this section, the office shall withhold one month's allowance for each month the retiree fails to make the report, in a timely manner, required under Subsection (2)(a).
(3) If a retiree receives a retirement allowance or portion of a retirement allowance in error or in violation of this part:
(a) the office shall cancel the retiree's retirement allowance; and
(b) the office shall recover any overpayment in accordance with Section 49-11-607.
(4) If a retiree or participating employer violates this part, including a failure to report in accordance with this section, the retiree, participating employer, or both that are found to be responsible for the violation are liable to the office for the amount of any allowance overpayment, failure to make a required payment or contribution, or other amount needed to correct an error or incorrect benefit resulting from the violation.
Enacted by Chapter 280, 2016 General Session
Technically renumbered to avoid duplication of section number also enacted in HB51, Chapter 310.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 13 - Phased Retirement › Section 1306 - Reset of one year separation.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2021
49-11-1306.
Reset of one year separation.
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).
Amended by Chapter 98, 2020 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 1307 - Phased retirement -- Adjustments or termination.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2017
49-11-1307.
Phased retirement -- Adjustments or termination.
(1) The Legislature may make adjustments to or terminate the phased retirement option created under this part, including:
(a) amending phased retirement eligibility, restrictions, scope, or duration provisions;
(b) closing phased retirement to additional retirees; or
(c) terminating phased retirement for all participating retirees.
(2) A participating employer and retiree enter into a phased retirement agreement subject to the adjustments or termination reserved in this section.
Enacted by Chapter 280, 2016 General Session
Technically renumbered to avoid duplication of section number also enacted in HB51, Chapter 310.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 11 - Utah State Retirement Systems Administration › Part 13 - Phased Retirement › Section 1308 - Rulemaking.

Affected by 63I-1-249 on 1/1/2025
Effective 1/1/2017
49-11-1308.
Rulemaking.
The board may make rules to implement this part.
Enacted by Chapter 280, 2016 General Session
Technically renumbered to avoid duplication of section number also enacted in HB51, Chapter 310.
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 1 - General Provisions › Section 101 - Title.

49-12-101.
Title.
This chapter is known as the "Public Employees' Contributory Retirement Act."
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 1 - General Provisions › Section 103 - Creation of system.

49-12-103.
Creation of system.
There is created for members employed by a participating employer the "Public Employees' Contributory Retirement System."
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 1 - General Provisions › Section 104 - Creation of trust fund.

49-12-104.
Creation of trust fund.
(1) There is created the "Public Employees' Contributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
(2) The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
(3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 2 - Membership Eligibility › Section 201 - System membership -- Eligibility.

Effective 3/3/2014
49-12-201.
System membership -- Eligibility.
(1) A regular full-time employee of a participating employer is eligible for service credit in this system upon the later of:
(a) the date on which the participating employer began participating in this system; or
(b) the effective date of employment of the regular full-time employee with the participating employer.
(2) Beginning July 1, 1986, a person entering employment with the state and its educational institutions may not participate in this system.
(3) Notwithstanding the provisions of Subsection (1), 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.
Amended by Chapter 15, 2014 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 3 - Contributions › Section 301 - Contributions -- Two levels -- Election by a participating employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.

49-12-301.
Contributions -- Two levels -- Election by a participating employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
(1) Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
(2) For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows:
(a) Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions.
(b) Level B includes all other participating employers in this system.
(3)
(a) A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions.
(b) Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution.
(c) The required member contributions shall be reduced by the amount that is paid by the participating employer.
(4)
(a) All member contributions are credited by the office to the account of the individual member.
(b) This amount, together with refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
(c) All member contributions are vested and nonforfeitable.
(5)
(a) Each member is considered to consent to payroll deductions of member contributions.
(b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 3 - Contributions › Section 302 - Purchase of service credit.

49-12-302.
Purchase of service credit.
Any member who works 20 or more hours per week for a participating employer participating in this system, but does not meet other eligibility requirements for service credit, may purchase the service credit in accordance with Section 49-11-403.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 403 - Allowance payable by lump sum payment.

49-12-403.
Allowance payable by lump sum payment.
(1) If a retiree's allowance, as computed under this chapter, amounts to $25 or less, the allowance may be settled by the office by making a lump-sum payment of an amount actuarially equivalent to the allowance.
(2) A payment made under this section constitutes a full and complete settlement of the retiree's claim against this system.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 404 - Lump-sum death benefit for retiree and spouse.

49-12-404.
Lump-sum death benefit for retiree and spouse.
(1)
(a) Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
(b) Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
(c) The board may make rules for the administration of this lump-sum death benefit.
(2)
(a) For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections 49-11-609 and 49-11-610.
(b) If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
(3)
(a) A retiree whose retirement date is on or after July 1, 1995, may elect to cancel the lump-sum death benefit under this section.
(b) The cancellation under this Subsection (3) is irrevocable.
(c) Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.
Amended by Chapter 118, 2004 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 405 - Death of married member -- Service retirement benefits to surviving spouse.

Effective 5/10/2016
49-12-405.
Death of married member -- Service retirement benefits to surviving spouse.
(1) Upon the request of a deceased member's surviving spouse, the deceased member is considered to have retired under Option Three on the first day of the month following the month in which the member died if the following requirements are met:
(a) the member has:
(i) 25 or more years of service credit;
(ii) attained age 60 with 20 or more years of service credit;
(iii) attained age 62 with 10 or more years of service credit; or
(iv) attained age 65 with four or more years of service credit; and
(b) the member dies leaving a surviving spouse.
(2) The surviving spouse who requests a benefit under this section shall apply in writing to the office. The allowance shall begin on the first day of the month:
(a) following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
(b) following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.
(3) The Option Three benefit calculation, when there are 25 or more years of service credit, shall be calculated without a reduction in allowance under Section 49-12-402.
(4) 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.
(5) Except for a return of member contributions, benefits payable under this section are retirement benefits and shall be paid in addition to any payments made under Section 49-12-501 and constitute a full and final settlement of the claim of the surviving spouse or any other beneficiary filing claim for benefits under Section 49-12-501.
(6) 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.
Amended by Chapter 84, 2016 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 407 - Annual cost-of-living adjustment.

49-12-407.
Annual cost-of-living adjustment.
(1) The office shall make an annual cost-of-living adjustment to:
(a) an original allowance paid under Section 49-12-402 or 49-12-404, if the allowance has been paid for at least one year; and
(b) an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
(2)
(a) The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
(b) Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
(3) The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
(4) The cost-of-living adjustment made under this section may not decrease the allowance.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 408 - Minimum monthly allowance.

49-12-408.
Minimum monthly allowance.
(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.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 4 - Defined Benefit › Section 409 - Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.

49-12-409.
Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
(1)
(a) A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
(b) At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
(c) The member's retirement date shall be immediately after the purchase of years of service credit.
(d) The member shall pay at least 5% of the cost of the purchase.
(e) To qualify for a purchase of service credit under this section, the member shall:
(i) have at least five years of service credit; and
(ii) otherwise meet federal eligibility requirements.
(2) The purchase price for the years of service credit shall be calculated and paid for as provided in Section 49-11-403.
(3) Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
(4) Only members retiring from this system may purchase service credit under this section.
Amended by Chapter 116, 2005 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 12 - Public Employees' Contributory Retirement Act › Part 5 - Death Benefit › Section 501 - Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim -- Exclusion.

49-12-501.
Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim -- Exclusion.
(1) The office shall provide a death benefit for members of this system.
(2) The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
(a) benefit levels;
(b) classes of members; and
(c) a living benefit option.
(3) This death benefit is payable when:
(a) the member dies prior to the member's retirement date or dies under circumstances which Section 49-12-402 requires to be treated as the death of a member before retirement;
(b) the office receives acceptable proof of death; and
(c) benefits are not payable under Section 49-12-404.
(4) The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
(a) the return of any member contributions under this chapter; plus
(b) a percentage of the final average salary of the member to be determined by the board.
(5) Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
(6) The cost of the death benefit shall be paid by the participating employer as a portion of the contribution rate established under Section 49-12-301.
(7) The portion of the death benefit provided under Subsection (4)(b) may not be paid to the beneficiary of an inactive member unless:
(a) that member has 10 or more years of accrued service credit prior to July 1, 1987; or
(b) the death of the member occurs either:
(i) within a period of 120 days after the last day of work for which the person received compensation; or
(ii) while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
(8) The death benefit provided under Subsection (4)(b) shall be paid in accordance with Sections 49-11-609 and 49-11-610.
(9) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection (7), is a lump-sum return of the member's member contributions.
(10) Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office, and the office is not liable for any further or additional claims or assessments on behalf of the member.
(11) Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under Title 75, Chapter 2, Intestate Succession and Wills.
(12) A death benefit under this section may not be paid to a beneficiary of a retiree under this system.
Amended by Chapter 316, 2013 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 1 - General Provisions › Section 101 - Title.

49-13-101.
Title.
This chapter is known as the "Public Employees' Noncontributory Retirement Act."
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 1 - General Provisions › Section 103 - Creation of system.

49-13-103.
Creation of system.
There is created for members employed by a participating employer the "Public Employees' Noncontributory Retirement System."
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 1 - General Provisions › Section 104 - Creation of trust fund.

49-13-104.
Creation of trust fund.
(1) There is created the "Public Employees' Noncontributory Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.
(2) The fund shall consist of all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
(3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 2 - Membership Eligibility › Section 201 - System membership -- Eligibility.

Effective 3/3/2014
49-13-201.
System membership -- Eligibility.
(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.
Amended by Chapter 15, 2014 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 2 - Membership Eligibility › Section 205 - Conversion to system -- Time schedule -- Conversion windows.

Effective 5/12/2015
49-13-205.
Conversion to system -- Time schedule -- Conversion windows.
(1) An employee governed under Section 49-13-201 shall make the election to participate in this system within six months of July 1, 1986.
(2)
(a)
(i) An employer governed under Sections 49-13-201 and 49-13-202 shall make the election to participate in this system within six months of July 1, 1986.
(ii) The employer shall indicate whether or not it elects to participate by enacting a resolution or ordinance to that effect.
(iii) Prior to the enactment of the resolution or ordinance, a hearing shall be held by the employer, at which all employees of the political subdivision shall be given an opportunity to be heard on the question of participating in this system.
(iv) Notice of the hearing shall be mailed to all employees within 30 days of the hearing and shall contain the time, place, and purpose of the hearing.
(b) A regular full-time employee has six months from the date the employer elects to participate in this system in which to make the election to participate in this system and become eligible for service credit in this system.
(3) Subsections (1) and (2) shall be used to provide a second time period of conversion to this system beginning July 1, 1990.
(4) Subsections (1) and (2) shall be used to provide a third time period of conversion to this system beginning July 1, 1995.
(5) Subsection (2) shall be used to provide a fourth time period of conversion to this system beginning July 1, 2009 for an entity created under the authority of Title 11, Chapter 13, Interlocal Cooperation Act, and the entity's employees.
(6) Subsection (2) shall be used to provide a fifth time period of conversion to this system beginning July 1, 2015.
(7) A member of the Contributory Retirement System who is employed by one agency and who either transfers to or is reemployed by another agency shall be enrolled in the Noncontributory Retirement System as of the date of employment, if the participating employer has elected to participate in the Noncontributory Retirement System.
Amended by Chapter 176, 2015 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 3 - Contributions › Section 301 - Contributions -- Two levels.

49-13-301.
Contributions -- Two levels.
(1) Participating employers shall pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
(2) For purposes of determining contribution rates, this system is divided into two levels according to participating employers as follows:
(a) Level A includes the state, its independent agencies, independent entities, public corporations, and other instrumentalities, all participating educational institutions, and all other participating employers whose activities are associated with participating educational institutions.
(b) Level B includes all other participating employers in this system.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 3 - Contributions › Section 302 - Purchase of service credit.

49-13-302.
Purchase of service credit.
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.
Enacted by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 4 - Defined Benefit › Section 403 - Allowance payable by lump-sum payment.

49-13-403.
Allowance payable by lump-sum payment.
(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.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 4 - Defined Benefit › Section 404 - Lump-sum death benefit for retiree and spouse.

49-13-404.
Lump-sum death benefit for retiree and spouse.
(1)
(a) Upon retirement, a retiree may elect to have the office deduct an actuarially determined amount from the retiree's allowance to provide a lump-sum benefit payable to a beneficiary upon the death of the retiree.
(b) Upon retirement, a retiree may also elect to have an actuarially determined amount deducted from the retiree's allowance to provide a lump-sum death benefit payable to a beneficiary upon the death of the retiree's lawful spouse at the time of retirement.
(c) The board shall make rules for the administration of this lump-sum death benefit.
(2)
(a) For a retiree who pays for a lump-sum death benefit under this section through a reduction of an allowance, benefits shall be paid in accordance with Sections 49-11-609 and 49-11-610.
(b) If the retiree chooses Option Three, Four, Five, or Six, and a lump-sum death benefit is payable after the death of the retiree, the allowance shall be restored to its original amount.
(3)
(a) A retiree whose retirement date is on or after July 1, 1995, may elect to cancel the lump-sum death benefit under this section.
(b) The cancellation under this Subsection (3) is irrevocable.
(c) Upon cancellation, the allowance shall be restored to its original amount and benefits under this section may not be paid.
Amended by Chapter 118, 2004 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 4 - Defined Benefit › Section 407 - Annual cost-of-living adjustment.

49-13-407.
Annual cost-of-living adjustment.
(1) The office shall make an annual cost-of-living adjustment to:
(a) an original allowance paid under Section 49-13-402 or 49-13-405, if the allowance has been paid for at least one year; and
(b) an original payment made to an alternate payee under a domestic relations order, if the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
(2)
(a) The original allowance shall be increased by the annual increase in the Consumer Price Index up to a maximum of 4%.
(b) Annual increases in the Consumer Price Index in excess of 4% shall be accumulated and used in subsequent adjustments when the annual increase in the Consumer Price Index is less than 4%.
(3) The Consumer Price Index used in calculating adjustments shall be a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.
(4) The cost-of-living adjustment made under this section may not decrease the allowance.
Amended by Chapter 260, 2006 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 4 - Defined Benefit › Section 408 - Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.

49-13-408.
Purchase of service credit -- Conditions -- Cost -- Nondiscrimination policy.
(1)
(a) A member may purchase or a member and a participating employer may jointly purchase a maximum of five years of service credit which cannot otherwise be purchased under this title.
(b) At a minimum, the years of service credit purchased shall be sufficient to allow the member to meet the retirement eligibility requirements of this system with no actuarial reduction.
(c) The member's retirement date shall be immediately after the purchase of years of service credit.
(d) The member shall pay at least 5% of the cost of the purchase.
(e) To qualify for a purchase of service credit under this section, the member shall:
(i) have at least five years of service credit; and
(ii) otherwise meet federal eligibility requirements.
(2) The purchase price for the years of service credit shall be calculated and paid for as provided in Section 49-11-403.
(3) Prior to making any purchase of years of service credit under this section, a participating employer shall adopt a purchase policy that includes nondiscriminatory participation standards for all regular full-time employees.
(4) Only members retiring from this system may purchase service credit under this section.
Amended by Chapter 116, 2005 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 13 - Public Employees' Noncontributory Retirement Act › Part 5 - Death Benefit › Section 501 - Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.

49-13-501.
Death benefit -- Eligibility for death benefit -- Benefit calculation -- Payment of claim.
(1) The office shall provide a death benefit for members of this system.
(2) The board shall make rules to administer the death benefit provided by this section and may, in accordance with federal law, establish:
(a) benefit levels;
(b) classes of members; and
(c) a living benefit option.
(3) This death benefit is payable when:
(a) the member dies prior to the member's retirement date or dies under circumstances which Section 49-13-402 requires to be treated as the death of a member before retirement;
(b) the office receives acceptable proof of death; and
(c) benefits are not payable under Section 49-13-404.
(4) The death benefit payable to the beneficiary under this section is a lump-sum payment consisting of:
(a) the return of any member contributions under this chapter; plus
(b) a percentage of the final average salary of the member to be determined by the board.
(5) Any amount of a living benefit option paid to the member prior to death shall be deducted from the benefit payable to the beneficiary.
(6) The cost of the death benefit shall be paid by the participating employer as a portion of the contribution rate established under Section 49-13-301.
(7) The portion of the death benefit provided under Subsection (4)(b), may not be paid to the beneficiary of an inactive member unless:
(a) that member has 10 or more years of service credit prior to July 1, 1987; or
(b) the death of the member occurs either:
(i) within a period of 120 days after the last day of work for which the person received compensation; or
(ii) while the member is still physically or mentally incapacitated from performance of duties, if the incapacity has been continuous since the last day of work for which compensation was received.
(8) The death benefit provided under Subsection (4)(b) shall be paid in accordance with Sections 49-11-609 and 49-11-610.
(9) The death benefit paid to the beneficiary of an inactive member, except as otherwise provided under Subsection (7), is a lump-sum return of the member's member contributions.
(10) Payment of the death benefit by the office constitutes a full settlement of any beneficiary's claim against the office and the office is not liable for any further or additional claims or assessments on behalf of the member.
(11) Unless otherwise specified in a written document filed with the office, death benefits payable to beneficiaries shall be in accordance with the order of precedence established under Title 75, Chapter 2, Intestate Succession and Wills.
(12) A death benefit under this section may not be paid on behalf of a retiree under this system.
Amended by Chapter 316, 2013 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 1 - General Provisions › Section 103 - Creation of system.

49-14-103.
Creation of system.
There is created for members performing public safety service and who are employed by a participating employer the "Public Safety Contributory Retirement System."
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 1 - General Provisions › Section 104 - Creation of trust fund.

49-14-104.
Creation of trust fund.
(1) There is created the "Public Safety Contributory Retirement Trust Fund" for the purpose of paying the benefits and the costs of administering this system.
(2) The fund shall consist of a number of individual trust accounts created as needed to receive the money and assets transferred into them from the respective terminated systems, all money paid into them, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.
(3) Custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.
Renumbered and Amended by Chapter 250, 2002 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 2 - Membership Eligibility › Section 202 - Participation of employers -- Requirements -- Supplemental programs -- Full participation in system.

49-14-202.
Participation of employers -- Requirements -- Supplemental programs -- Full participation in system.
(1) An employer that employs public safety service employees and is required by Section 49-12-202 or 49-13-202 to be a participating employer in the Public Employees' Contributory Retirement System or the Public Employees' Noncontributory Retirement System shall cover all its public safety service employees under one of the following systems or plans:
(a)Chapter 12, Public Employees' Contributory Retirement Act;
(b)Chapter 13, Public Employees' Noncontributory Retirement Act;
(c)Chapter 14, Public Safety Contributory Retirement Act;
(d)Chapter 15, Public Safety Noncontributory Retirement Act; or
(e)Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act.
(2) An employer that covers its public safety 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 public safety service employees under the Public Safety Contributory Retirement System or the Public Safety Noncontributory Retirement System, that participating employer shall cover all of its public safety service employees under one of those systems, except for a public safety service employee initially entering employment with a participating employer on or after July 1, 2011.
(4) A participating employer may not withdraw from this system.
(5) In addition to their participation in the system, participating employers may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their employees.
(6) An employer may not elect to participate in this system after July 1, 1989.
Amended by Chapter 266, 2010 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 2 - Membership Eligibility › Section 203 - Exemption of certain employees from coverage.

Effective 7/1/2020
49-14-203.
Exemption of certain employees from coverage.
(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 or an elected sheriff who is eligible to retire under Section 49-14-401 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.
Amended by Chapter 24, 2020 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 3 - Contributions › Section 301 - Contributions -- Two divisions -- Election by employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.

49-14-301.
Contributions -- Two divisions -- Election by employer to pay employee contributions -- Accounting for and vesting of member contributions -- Deductions.
(1) Participating employers and members shall jointly pay the certified contribution rates to the office to maintain this system on a financially and actuarially sound basis.
(2) For purposes of determining contribution rates, this system is divided into two divisions according to Social Security coverage as follows:
(a) members of this system with on-the-job Social Security coverage are in Division A; and
(b) members of this system without on-the-job Social Security coverage are in Division B.
(3) In addition to the divisions under Subsection (2) and for the purpose of determining contribution rates, each division under Subsection (2) is further divided as follows:
(a) members of this system with a maximum annual cost-of-living adjustment under Subsection 49-14-403(2)(b) are in Divisions A1 and B1; and
(b) members of this system with a maximum annual cost-of-living adjustment under Subsection 49-14-403(2)(a) are in Divisions A2 and B2.
(4)
(a) A participating employer may elect to pay all or part of the required member contributions, in addition to the required participating employer contributions.
(b) Any amount contributed by a participating employer under this section shall vest to the member's benefit as though the member had made the contribution.
(c) The required member contributions shall be reduced by the amount that is paid by the participating employer.
(5)
(a) All member contributions are credited by the office to the account of the individual member.
(b) This amount, plus refund interest, is held in trust for the payment of benefits to the member or the member's beneficiaries.
(c) All member contributions are vested and nonforfeitable.
(6)
(a) Each member is considered to consent to payroll deductions of member contributions.
(b) The payment of compensation less these payroll deductions is considered full payment for services rendered by the member.
(7) Contribution rates for a participating employer may be different than for other participating employers based on the participating employer's current funding status and actuarial experience.
Amended by Chapter 227, 2008 General Session
2023 Utah Code › Title 49 - Utah State Retirement and Insurance Benefit Act › Chapter 14 - Public Safety Contributory Retirement Act › Part 4 - Defined Benefit › Section 401 - Eligibility for service retirement -- Date of retirement -- Qualifications.

Effective 7/1/2020
49-14-401.
Eligibility for service retirement -- Date of retirement -- Qualifications.
(1) A member is qualified to receive an allowance from this system when:
(a) except as provided under Subsection (3), the member ceases actual work for every participating employer that employs the member before the member's retirement date and provides evidence of the termination;
(b) the member has submitted to the office a retirement application form that states the member's proposed retirement date; and
(c) one of the following conditions is met as of the member's retirement date:
(i) the member has accrued at least 20 years of service credit;
(ii) the member has accrued at least 10 years of service credit and has attained an age of 60 years; or
(iii) the member has accrued at least four years of service credit and has attained an age of 65 years.
(2)
(a) The member's retirement date:
(i) shall be the 1st or the 16th day of the month, as selected by the member;
(ii) shall be on or after the date of termination; and
(iii) may not be more than 90 days before or after the date the application is received by the office.
(b) Except as provided under Subsection (3), a member may not be employed by a participating employer in the system established by this chapter on the retirement date selected under Subsection (2)(a)(i).
(3)
(a) A member who is employed by a participating employer and who is also an elected official is not required to cease service as an elected official to be qualified to receive an allowance under Subsection (1), unless the member is retiring from service as an elected official.
(b) A member who is employed by a participating employer and who is also a part-time appointed board member, as described in Subsection 49-11-1203(2), is not required to cease service as a part-time appointed board member to be qualified to receive an allowance under Subsection (1).
(c) A member who is employed by a participating employer, who is also an affiliated emergency services worker as defined in Section 49-11-1202 for a different agency, is not required to cease service as an affiliated emergency services worker to be qualified to receive an allowance under Subsection (1).
(d) A member who is employed by a participating employer and who is also a part-time appointed or elected board member, as defined in Section 49-11-1202, for a different agency is not required to cease service as a part-time appointed or elected board member to be qualified to receive an allowance under Subsection (1).
(4) An exemption from the requirement to cease service and remain qualified to receive an allowance as provided in Subsection (3) is available only for a member who, at the time of retirement, is at least:
(a) 50 years old, if the member is retiring from a public safety system or firefighter system; or
(b) 55 years old.
Amended by Chapter 449, 2020 General Session