Part 1 General Provisions 49-23-101 – 49-23-104
Part 2 Membership Eligibility 49-23-201 – 49-23-203
Part 3 Tier II Hybrid Retirement System 49-23-301 – 49-23-309
Part 4 Tier II Defined Contribution Plan 49-23-401 – 49-23-403
Part 5 Death Benefit 49-23-501 – 49-23-504
Part 6 Disability Benefit 49-23-601 – 49-23-602

Terms Used In Utah Code > Title 49 > Chapter 23 - New Public Safety and Firefighter Tier II Contributory Retirement Act

  • Active member: means a member who:
    (i) is employed by a participating employer and accruing service credit; or
    (ii) within the previous 120 days:
    (A) has been employed by a participating employer; and
    (B) accrued service credit. See Utah Code 49-11-102
  • Agency: means :
    (i) a department, division, agency, office, authority, commission, board, institution, or hospital of the state;
    (ii) a county, municipality, school district, special district, or special service district;
    (iii) a state college or university; or
    (iv) any other participating employer. See Utah Code 49-11-102
  • Alternate payee: means a member's former spouse or family member eligible to receive payments under a Domestic Relations Order in compliance with Section 49-11-612. See Utah Code 49-11-102
  • Amortization: Paying off a loan by regular installments.
  • Amortization rate: means the board certified percent of salary required to amortize the unfunded actuarial accrued liability in accordance with policies established by the board upon the advice of the actuary. See Utah Code 49-11-102
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficial use: includes the use of chipped tires:
    (i) as daily landfill cover;
    (ii) for civil engineering purposes;
    (iii) as low-density, light-weight aggregate fill; or
    (iv) for septic or drain field construction. See Utah Code 19-6-803
  • Beneficiary: means any person entitled to receive a payment under this title through a relationship with or designated by a member, participant, covered individual, or alternate payee of a defined contribution plan. See Utah Code 49-11-102
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the Waste Management and Radiation Control Board created under Section 19-1-106. See Utah Code 19-6-803
  • Board: means the Utah State Retirement Board established under Section 49-11-202. See Utah Code 49-11-102
  • Board member: means a person serving on the Utah State Retirement Board as established under Section 49-11-202. See Utah Code 49-11-102
  • Certified contribution rate: means the board certified percent of salary paid on behalf of an active member to the office to maintain the system on a financially and actuarially sound basis. See Utah Code 49-11-102
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Commission: means the Utah State Tax Commission. See Utah Code 19-6-803
  • Compensation: includes performance-based bonuses and cost-of-living adjustments. See Utah Code 49-23-102
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Director: means the director of the Division of Waste Management and Radiation Control. See Utah Code 19-6-803
  • Dispatcher: means the same as that term is defined in Section 53-6-102. See Utah Code 49-23-102
  • Disposal: means the deposit, dumping, or permanent placement of waste tire in or on land or in water in the state. See Utah Code 19-6-803
  • Division: means the Division of Waste Management and Radiation Control created in Section 19-1-105. See Utah Code 19-6-803
  • Emergency medical service personnel: means an individual who:
    (a) is:
    (i) a paramedic;
    (ii) an advanced emergency medical services technician; or
    (iii) an emergency medical services technician;
    (b) is required to be licensed or certified under Section 53-2d-402; and
    (c) has a primary job duty to provide emergency medical services as a first responder. See Utah Code 49-23-102 v2
  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Final average monthly salary: means the amount computed by dividing the compensation received during the final average salary period under each system by the number of months in the final average salary period. See Utah Code 49-11-102
  • Final average salary: means the amount calculated by averaging the highest five years of annual compensation preceding retirement subject to Subsections (4)(b), (c), (d), (e), and (f). See Utah Code 49-23-102
  • Firefighter 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 firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department;
    (ii) the state fire marshal appointed under Section 53-7-103 or a deputy state fire marshal; or
    (iii) a firefighter service employee who is:
    (A) hired on or after July 1, 2021;
    (B) trained in firefighter techniques;
    (C) assigned to a position of hazardous duty; and
    (D) employed by the state as a participating employer. See Utah Code 49-23-102
  • Firefighter service employee: means an employee of a participating employer who provides firefighter service under this chapter. See Utah Code 49-23-102
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fund: means the Waste Tire Recycling Fund created in Section 19-6-807. See Utah Code 19-6-803
  • Fund: means any fund created under this title for the purpose of paying benefits or costs of administering a system, plan, or program. See Utah Code 49-11-102
  • Inactive member: means a member who has not been employed by a participating employer for a period of at least 120 days. See Utah Code 49-11-102
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Line-of-duty death: means a death resulting from:
    (i) external force, violence, or disease occasioned by an act of duty as a public safety service or firefighter service employee; or
    (ii) strenuous activity, including a heart attack or stroke, that occurs during strenuous training or another strenuous activity required as an act of duty as a public safety service or firefighter service employee. See Utah Code 49-23-102
  • Local health department: means the local health department, as defined in Section 26A-1-102, with jurisdiction over the recycler. See Utah Code 19-6-803
  • Member: means a person, except a retiree, with contributions on deposit with a system, the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act, or with a terminated system. See Utah Code 49-11-102
  • Member contributions: means the sum of the contributions paid to a system or the Utah Governors' and Legislators' Retirement Plan, including refund interest if allowed by a system, and which are made by:
    (a) the member; and
    (b) the participating employer on the member's behalf under Section 414(h) of the Internal Revenue Code. See Utah Code 49-11-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Nonelective contribution: means an amount contributed by a participating employer into a participant's defined contribution account. See Utah Code 49-11-102
  • Office: means the Utah State Retirement Office. See Utah Code 49-11-102
  • Participant: means an individual with voluntary deferrals or nonelective contributions on deposit with the defined contribution plans administered under this title. See Utah Code 49-11-102
  • Participating employer: means an employer that meets the participation requirements of:
    (a) Sections 49-14-201 and 49-14-202;
    (b) Sections 49-15-201 and 49-15-202;
    (c) Sections 49-16-201 and 49-16-202; or
    (d) Sections 49-23-201 and 49-23-202. See Utah Code 49-23-102
  • Person: means :Utah Code 68-3-12.5
  • 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
  • Political subdivision: includes special districts, special service districts, or authorities created by the Legislature or by local governments, including the office. See Utah Code 49-11-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Program: means the Public Employees' Insurance Program created under Chapter 20, Public Employees' Benefit and Insurance Program Act, or the Public Employees' Long-Term Disability program created under Chapter 21, Public Employees' Long-Term Disability Act. 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 49-23-102
  • Public safety service employee: means an employee of a participating employer who performs public safety service under this chapter. See Utah Code 49-23-102
  • Recycler: means a person who:
    (a) annually uses, or can reasonably be expected within the next year to use, a minimum of 100,000 waste tires generated in the state or 1,000 tons of waste tires generated in the state to recover energy or produce energy, crumb rubber, chipped tires, or an ultimate product; and
    (b) is registered as a recycler in accordance with Section 19-6-806. See Utah Code 19-6-803
  • Refund interest: means the amount accrued on member contributions at a rate adopted by the board. See Utah Code 49-11-102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retiree: means an individual who has qualified for an allowance under this title. See Utah Code 49-11-102
  • 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
  • retirement allowance: means the pension plus the annuity, including any cost of living or other authorized adjustments to the pension and annuity. See Utah Code 49-11-102
  • Retirement date: means the date selected by the member on which the member's retirement becomes effective with the office. 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
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Statute: A law passed by a legislature.
  • Storage: means the placement of waste tires in a manner that does not constitute disposal of the waste tires. See Utah Code 19-6-803
  • Store: means to place waste tires in a manner that does not constitute disposal of the waste tires. See Utah Code 19-6-803
  • Strenuous activity: includes participating in a participating employer sanctioned and funded training exercise that involves difficult, stressful, or vigorous physical activity. See Utah Code 49-23-102
  • Surviving spouse: means :
    (a) the lawful spouse who has been married to a member for at least six months immediately before the death date of the member; or
    (b) a former lawful spouse of a member 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. See Utah Code 49-11-102
  • System: means the New Public Safety and Firefighter Tier II Contributory Retirement System created under this chapter. See Utah Code 49-23-102
  • Tier I: means a system or plan under this title for which:
    (a) an employee is eligible to participate if the employee initially enters regular full-time employment before July 1, 2011; or
    (b) a governor or legislator who initially enters office before July 1, 2011. See Utah Code 49-11-102
  • 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
  • Tire: means a pneumatic rubber covering designed to encircle the wheel of a vehicle in which a person or property is or may be transported or drawn upon a highway. See Utah Code 19-6-803
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Voluntary deferrals: means an amount contributed by a participant into that participant's defined contribution account. See Utah Code 49-11-102
  • Volunteer firefighter: means any individual who is not regularly employed as a firefighter service employee, but who:
    (i) has been trained in firefighter techniques and skills;
    (ii) continues to receive regular firefighter training; and
    (iii) is on the rolls of a legally organized volunteer fire department that provides ongoing training and serves a political subdivision of the state. See Utah Code 49-23-102
  • Waste tire: means :
    (a) a tire that is no longer suitable for the tire's original intended purpose because of wear, damage, or defect; or
    (b) a tire that a tire retailer removes from a vehicle for replacement with a new or used tire. See Utah Code 19-6-803
  • Waste tire transporter: includes a person engaged in the business of collecting, hauling, or transporting waste tires or who performs these functions for another person, except as provided in Subsection (31)(c). See Utah Code 19-6-803
  • Writing: includes :Utah Code 68-3-12.5
  • Years of service credit: means :
    (a) a period, consisting of 12 full months as determined by the board; or
    (b) a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter. See Utah Code 49-23-102