49-15-202.  Participation of employers — Requirements — Admission — Full participation in system — Supplemental programs authorized.

(1)  An employer that employs public safety service employees and is required by Section 49-12-202 or 49-13-202 to be a participating employer in the Public Employees’ Contributory Retirement System or the Public Employees’ Noncontributory Retirement System shall cover all the employer’s public safety service employees under one of the following systems or plans:

Terms Used In Utah Code 49-15-202

  • Board: means the Utah State Retirement Board established under Section 49-11-202. See Utah Code 49-11-102
  • Contributions: means the total amount paid by the participating employer and the member into a system or to the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act. See Utah Code 49-11-102
  • 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 49-15-201. See Utah Code 49-15-102
  • Plan: means the Utah Governors' and Legislators' Retirement Plan created by Chapter 19, Utah Governors' and Legislators' Retirement Act, the New Public Employees' Tier II Defined Contribution Plan created by 4, the New Public Safety and Firefighter Tier II Defined Contribution Plan created by 4, or the defined contribution plans created under Section 49-11-801. See Utah Code 49-11-102
  • 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 49-15-201 and 53-13-105;
(iv) a dispatcher who is certified in accordance with Section 53-6-303;
(v) a full-time member of the Board of Pardons and Parole created under Section 77-27-2;
(vi) the commissioner of the Department of Public Safety; or
(vii) the executive director of the Department of Corrections. See Utah Code 49-15-102
  • Public safety service employee: means an employee of a participating employer who performs public safety service under this chapter. See Utah Code 49-15-102
  • 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
  • Service credit: means :
    (a) the period during which an employee is employed and compensated by a participating employer and meets the eligibility requirements for membership in a system or the Utah Governors' and Legislators' Retirement Plan, provided that any required contributions are paid to the office; and
    (b) periods of time otherwise purchasable under this title. See Utah Code 49-11-102
  • System: means the Public Safety Noncontributory Retirement System created under this chapter. See Utah Code 49-15-102
  • 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:
    (A) 4; or
    (B) 4. See Utah Code 49-11-102
  • Years of service credit: means the number of periods, each to consist of 12 full months as determined by the board, whether consecutive or not, during which a public safety service employee was employed by a participating employer, including time the public safety service employee was absent in the service of the United States government on military duty. See Utah Code 49-15-102
  • (a)  Chapter 12, Public Employees’ Contributory Retirement Act;

    (b)  Chapter 13, Public Employees’ Noncontributory Retirement Act;

    (c)  Chapter 14, Public Safety Contributory Retirement Act;

    (d)  Chapter 15, Public Safety Noncontributory Retirement Act; or

    (e)  Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act.

    (2)  An employer that covers the employer’s public safety employees under Subsection (1)(d) is a participating employer in this system.

    (3)  If a participating employer under Subsection (1) covers any of the participating employer’s public safety service employees under the Public Safety Contributory Retirement System or the Public Safety Noncontributory Retirement System, that participating employer shall cover all of the participating employer’s public safety service employees under one of those systems, except for a public safety service employee initially entering employment with a participating employer beginning on or after July 1, 2011.

    (4) 

    (a)  Until June 30, 2011, an employer that is not participating in this system may by resolution of the employer’s governing body apply for coverage of the employer’s public safety service employees by this system.

    (b)  Upon approval of the board, the employer shall become a participating employer in this system subject to this title.

    (5) 

    (a)  If a participating employer purchases service credit on behalf of an employee for service rendered prior to the participating employer’s admission to this system, the participating employer shall:

    (i)  purchase service credit in a nondiscriminatory manner on behalf of all current and former employees who were eligible for service credit at the time service was rendered; and

    (ii)  comply with the provisions of Section 49-11-403, except for the requirement described in Subsection 49-11-403(2)(a).

    (b)  For a purchase made under this Subsection (5), an employee is not required to:

    (i)  have at least four years of service credit before the purchase can be made; or

    (ii)  forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.

    (6)  A participating employer may not withdraw from this system.

    (7)  In addition to participation in the system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the public employer’s employees.

    Amended by Chapter 193, 2021 General Session