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 RetirementSystem or the Public Employees’ Noncontributory Retirement System shall cover all its public safety service employees under one of the following systems or plans:
Terms Used In Utah Code 49-14-202
defined contribution plan: means any defined contribution plan or deferred compensation plan authorized under the Internal Revenue Code and administered by the board. See Utah Code 49-11-102
Employer: means any department, educational institution, or political subdivision of the state eligible to participate in a government-sponsored retirement system under federal law. See Utah Code 49-11-102
Participating employer: means an employer that meets the participation requirements of Section 49-14-201. See Utah Code 49-14-102
Public safety service: means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:
(i)
a law enforcement officer in accordance with Section 53-13-103;
(ii)
a correctional officer in accordance with Section 53-13-104;
(iii)
a special function officer approved in accordance with Sections 49-14-201 and 53-13-105;
(iv)
a dispatcher who is certified in accordance with Section 53-6-303;
(v)
a full-time member of the Board of Pardons and Parole created under Section 77-27-2;
(vi)
the commissioner of the Department of Public Safety; or
(vii)
the executive director of the Department of Corrections. See Utah Code 49-14-102
Public safety service employee: means an employee of a participating employer who performs public safety service under this chapter. See Utah Code 49-14-102
Retirement: means the status of an individual who has become eligible, applies for, and is entitled to receive an allowance under this title. See Utah Code 49-11-102
System: means the Public Safety Contributory Retirement System created under this chapter. See Utah Code 49-14-102
Tier II: includes :
(i)
the Tier II hybrid system established under:
(A)
3; or
(B)
3; and
(ii)
the Tier II Defined Contribution Plan (Tier II DC Plan) established under:
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.
