S.B. 127 Enrolled

1

RETIREMENT AMENDMENTS
2 2009 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Daniel R. Liljenquist
5 House Sponsor: Melvin R. Brown
6
7 LONG TITLE
8 General Description:
9 This bill modifies the Utah State Retirement and Insurance Benefit Act by amending
10 provisions related to the retirement systems.
11 Highlighted Provisions:
12 This bill:
13 . amends the definition of defined contribution to include deferred compensation
14 plans;
15 . allows an employer to pay required retirement contributions to a nonqualified
16 compensation plan administered by the board, if the employer is not participating
17 in a qualified defined contribution plan;
18 . allows the retirement system to deduct money that is owed to the retirement system
19 from payments made to beneficiaries;
20 . repeals transition language related to eligibility of an enhanced public safety
21 retirement cost-of-living adjustment;
22 . provides an application process for employers to participate in the Firefighters
23 Retirement System; and
24 . makes technical changes.
25 Monies Appropriated in this Bill:
26 None
27 Other Special Clauses:
28 None
29 Utah Code Sections Affected:

30 AMENDS:
31 49-11-102, as last amended by Laws of Utah 2008, Chapter 335
32 49-11-504, as last amended by Laws of Utah 2007, Chapter 130
33 49-11-612, as last amended by Laws of Utah 2008, Chapter 229
34 49-14-403, as last amended by Laws of Utah 2008, Chapter 227
35 49-15-403, as last amended by Laws of Utah 2008, Chapter 227
36 49-16-202, as renumbered and amended by Laws of Utah 2002, Chapter 250
37
38 Be it enacted by the Legislature of the state of Utah:
39 Section 1. Section 49-11-102 is amended to read:
40 49-11-102. Definitions.
41 As used in this title:
42 (1) (a) "Active member" means a member who is employed or who has been employed
43 by a participating employer within the previous 120 days.
44 (b) "Active member" does not include retirees.
45 (2) "Actuarial equivalent" means a benefit of equal value when computed upon the
46 basis of mortality tables as recommended by the actuary and adopted by the executive director,
47 including regular interest.
48 (3) "Actuarial interest rate" means the interest rate as recommended by the actuary and
49 adopted by the board upon which the funding of system costs and benefits are computed.
50 (4) (a) "Agency" means:
51 (i) a department, division, agency, office, authority, commission, board, institution, or
52 hospital of the state;
53 (ii) a county, municipality, school district, local district, or special service district;
54 (iii) a state college or university; or
55 (iv) any other participating employer.
56 (b) "Agency" does not include an entity listed under Subsection (4)(a)(i) that is a
57 subdivision of another entity listed under Subsection (4)(a).

58 (5) "Allowance" or "retirement allowance" means the pension plus the annuity,
59 including any cost of living or other authorized adjustments to the pension and annuity.
60 (6) "Alternate payee" means a member's former spouse or family member eligible to
61 receive payments under a Domestic Relations Order in compliance with Section 49-11-612 .
62 (7) "Annuity" means monthly payments derived from member contributions.
63 (8) "Appointive officer" means an employee appointed to a position for a definite and
64 fixed term of office by official and duly recorded action of a participating employer whose
65 appointed position is designated in the participating employer's charter, creation document, or
66 similar document, and who earns during the first full month of the term of office $500 or
67 more, indexed as of January 1, 1990, as provided in Section 49-12-407 .
68 (9) (a) "At-will employee" means a person who is employed by a participating
69 employer and:
70 (i) who is not entitled to merit or civil service protection and is generally considered
71 exempt from a participating employer's merit or career service personnel systems;
72 (ii) whose on-going employment status is entirely at the discretion of the person's
73 employer; or
74 (iii) who may be terminated without cause by a designated supervisor, manager, or
75 director.
76 (b) "At-will employee" does not include a career employee who has obtained a
77 reasonable expectation of continued employment based on inclusion in a participating
78 employer's merit system, civil service protection system, or career service personnel systems,
79 policies, or plans.
80 (10) "Beneficiary" means any person entitled to receive a payment under this title
81 through a relationship with or designated by a member, participant, covered individual, or
82 alternate payee of a defined contribution plan.
83 (11) "Board" means the Utah State Retirement Board established under Section
84 49-11-202 .
85 (12) "Board member" means a person serving on the Utah State Retirement Board as

86 established under Section 49-11-202 .
87 (13) "Contributions" means the total amount paid by the participating employer and
88 the member into a system or to the Utah Governors' and Legislators' Retirement Plan under
89 Chapter 19, Utah Governors' and Legislators' Retirement Act.
90 (14) "Council member" means a person serving on the Membership Council
91 established under Section 49-11-202 .
92 (15) "Covered individual" means any individual covered under Chapter 20, Public
93 Employees' Benefit and Insurance Program Act.
94 (16) "Current service" means covered service as defined in Chapters 12, 13, 14, 15,
95 16, 17, 18, and 19.
96 (17) "Defined benefit" or "defined benefit plan" or "defined benefit system" means a
97 system or plan offered under this title to provide a specified allowance to a retiree or a retiree's
98 spouse after retirement that is based on a set formula involving one or more of the following
99 factors:
100 (a) years of service;
101 (b) final average monthly salary; or
102 (c) a retirement multiplier.
103 (18) "Defined contribution" or "defined contribution plan" means any defined
104 contribution plan or deferred compensation plan authorized under the Internal Revenue Code
105 and administered by the board.
106 (19) "Educational institution" means a political subdivision or instrumentality of the
107 state or a combination thereof primarily engaged in educational activities or the administration
108 or servicing of educational activities, including:
109 (a) the State Board of Education and its instrumentalities;
110 (b) any institution of higher education and its branches;
111 (c) any school district and its instrumentalities;
112 (d) any vocational and technical school; and
113 (e) any entity arising out of a consolidation agreement between entities described

114 under this Subsection (19).
115 (20) (a) "Employer" means any department, educational institution, or political
116 subdivision of the state eligible to participate in a government-sponsored retirement system
117 under federal law.
118 (b) "Employer” may also include an agency financed in whole or in part by public
119 funds.
120 (21) "Exempt employee" means an employee working for a participating employer:
121 (a) who is not eligible for service credit under Section 49-12-203 , 49-13-203 ,
122 49-14-203 , 49-15-203 , or 49-16-203 ; and
123 (b) for whom a participating employer is not required to pay contributions or
124 nonelective contributions.
125 (22) "Final average monthly salary" means the amount computed by dividing the
126 compensation received during the final average salary period under each system by the number
127 of months in the final average salary period.
128 (23) "Fund” means any fund created under this title for the purpose of paying benefits
129 or costs of administering a system, plan, or program.
130 (24) (a) "Inactive member" means a member who has not been employed by a
131 participating employer for a period of at least 120 days.
132 (b) "Inactive member" does not include retirees.
133 (25) (a) "Member" means a person, except a retiree, with contributions on deposit with
134 a system, the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah
135 Governors' and Legislators' Retirement Act, or with a terminated system.
136 (b) "Member" also includes leased employees within the meaning of Section 414(n)(2)
137 of the Internal Revenue Code, if the employees have contributions on deposit with the office.
138 If leased employees constitute less than 20% of the participating employer's work force that is
139 not highly compensated within the meaning of Section 414(n)(5)(c)(ii), Internal Revenue
140 Code, "member" does not include leased employees covered by a plan described in Section
141 414(n)(5) of the federal Internal Revenue Code.

142 (26) "Member contributions" means the sum of the contributions paid to a system or
143 the Utah Governors' and Legislators' Retirement Plan, including refund interest if allowed by a
144 system, and which are made by:
145 (a) the member; and
146 (b) the participating employer on the member's behalf under Section 414(h) of the
147 Internal Revenue Code.
148 (27) "Nonelective contribution" means an amount contributed by a participating
149 employer into a participant's defined contribution account.
150 (28) "Office" means the Utah State Retirement Office.
151 (29) "Participant" means an individual with voluntary deferrals or nonelective
152 contributions on deposit with the defined contribution plans administered under this title.
153 (30) "Participating employer" means a participating employer, as defined by Chapters
154 12, 13, 14, 15, 16, 17, and 18, or an agency financed in whole or in part by public funds which
155 is participating in a system or plan as of January 1, 2002.
156 (31) "Pension" means monthly payments derived from participating employer
157 contributions.
158 (32) "Plan" means the Utah Governors' and Legislators' Retirement Plan created by
159 Chapter 19, Utah Governors' and Legislators' Retirement Act, or the defined contribution plans
160 created under Section 49-11-801 .
161 (33) (a) "Political subdivision" means any local government entity, including cities,
162 towns, counties, and school districts, but only if the subdivision is a juristic entity that is
163 legally separate and distinct from the state and only if its employees are not by virtue of their
164 relationship to the entity employees of the state.
165 (b) "Political subdivision" includes local districts, special service districts, or
166 authorities created by the Legislature or by local governments, including the office.
167 (c) "Political subdivision" does not include a project entity created under Title 11,
168 Chapter 13, Interlocal Cooperation Act, that was formed prior to July 1, 1987.
169 (34) "Program" means the Public Employees' Insurance Program created under

170 Chapter 20, Public Employees' Benefit and Insurance Program Act, or the Public Employees'
171 Long-Term Disability program created under Chapter 21, Public Employees' Long-Term
172 Disability Act.
173 (35) "Public funds" means those funds derived, either directly or indirectly, from
174 public taxes or public revenue, dues or contributions paid or donated by the membership of the
175 organization, used to finance an activity whose objective is to improve, on a nonprofit basis,
176 the governmental, educational, and social programs and systems of the state or its political
177 subdivisions.
178 (36) "Qualified defined contribution plan" means a defined contribution plan that
179 meets the requirements of Section 401(k) or Section 403(b) of the Internal Revenue Code.
180 (37) "Refund interest" means the amount accrued on member contributions at a rate
181 adopted by the board.
182 (38) "Retiree" means an individual who has qualified for an allowance under this title.
183 (39) "Retirement" means the status of an individual who has become eligible, applies
184 for, and is entitled to receive an allowance under this title.
185 (40) "Retirement date" means the date selected by the member on which the member's
186 retirement becomes effective with the office.
187 (41) "Service credit" means:
188 (a) the period during which an employee is employed and compensated by a
189 participating employer and meets the eligibility requirements for membership in a system or
190 the Utah Governors' and Legislators' Retirement Plan, provided that any required contributions
191 are paid to the office; and
192 (b) periods of time otherwise purchasable under this title.
193 (42) "System" means the individual retirement systems created by Chapter 12, Public
194 Employees' Contributory Retirement Act, Chapter 13, Public Employees' Noncontributory
195 Retirement Act, Chapter 14, Public Safety Contributory Retirement Act, Chapter 15, Public
196 Safety Noncontributory Retirement Act, Chapter 16, Firefighters' Retirement Act, Chapter 17,
197 Judges' Contributory Retirement Act, Chapter 18, Judges' Noncontributory Retirement Act,

198 and Chapter 19, Utah Governors' and Legislators' Retirement Act.
199 (43) "Voluntary deferrals" means an amount contributed by a participant into that
200 participant's defined contribution account.
201 Section 2. Section 49-11-504 is amended to read:
202 49-11-504. Reemployment of a retiree -- Restrictions.
203 (1) A person who retires from a nonparticipating employer is not subject to any
204 postretirement restrictions under this title.
205 (2) A retiree of an agency who returns to work at a different agency is not subject to
206 any postretirement restrictions under this section and may not earn additional service credit.
207 (3) For the purposes of Subsections (4) and (5), "full-time" employment means
208 employment requiring 20 hours of work per week or more or at least a half-time teaching
209 contract.
210 (4) A retiree of an agency who is reemployed on a full-time basis by the same agency
211 within six months of the date of retirement is subject to the following:
212 (a) the agency shall immediately notify the office;
213 (b) the office shall cancel the retiree's allowance and reinstate the retiree to active
214 member status;
215 (c) the allowance cancellation and reinstatement to active member status is effective
216 on the first day of the month following the date of reemployment;
217 (d) the reinstated retiree may not retire again with a recalculated benefit for a two-year
218 period from the date of cancellation of the original allowance, and if the retiree retires again
219 within the two-year period, the original allowance shall be resumed; and
220 (e) a reinstated retiree retiring after the two-year period shall be credited with the
221 service credit in the retiree's account at the time of the first retirement and from that time shall
222 be treated as a member of a system, including the accrual of additional service credit, but
223 subject to recalculation of the allowance under Subsection (9).
224 (5) A retiree of an agency who is reemployed by the same agency within six months of
225 retirement on a less than full-time basis by the same agency is subject to the following:

226 (a) the retiree may earn, without penalty, compensation from that position which is not
227 in excess of the exempt earnings permitted by Social Security;
228 (b) if a retiree receives compensation in a calendar year in excess of the Social
229 Security limitation, 25% of the allowance shall be suspended for the remainder of the
230 six-month period;
231 (c) the effective date of a suspension and reinstatement of an allowance shall be set by
232 the office; and
233 (d) any suspension of a retiree's allowance under this Subsection (5) shall be applied
234 on a calendar year basis.
235 (6) For six months immediately following retirement, the retiree and participating
236 employer shall:
237 (a) maintain an accurate record of gross earnings in employment;
238 (b) report the gross earnings at least monthly to the office;
239 (c) immediately notify the office in writing of any postretirement earnings under
240 Subsection (4); and
241 (d) immediately notify the office in writing whether postretirement earnings equal or
242 exceed the exempt earnings under Subsection (5).
243 (7) A retiree of an agency who is reemployed by the same agency after six months
244 from the retirement date is not subject to any postretirement restrictions under this title and
245 may not earn additional service credit.
246 (8) (a) If a participating employer hires a nonexempt retiree who may not earn
247 additional service credit under this section, the participating employer shall contribute the
248 same percentage of a retiree's salary that the participating employer would have been required
249 to contribute if the retiree were an active member, up to the amount allowed by federal law[, to
250 a retiree designated:].
251 (b) The contributions shall be paid to a retiree-designated:
252 [(a)] (i) qualified defined contribution plan administered by the board, if the
253 participating employer participates in a qualified defined contribution plan administered by

254 the board; or
255 [(b)] (ii) qualified defined contribution plan offered by the participating employer if
256 the participating employer does not participate in a qualified defined contribution plan
257 administered by the board.
258 (c) Notwithstanding the provisions of Subsection (8)(b), if an employer is not
259 participating in a qualified defined contribution plan administered by the board, the employer
260 may elect to pay the contributions to a nonqualified deferred compensation plan administered
261 by the board.
262 (9) Notwithstanding any other provision of this section, a retiree who has returned to
263 work, accrued additional service credit, and again retires shall have the retiree's allowance
264 recalculated using:
265 (a) the formula in effect at the date of the retiree's original retirement for all service
266 credit accrued prior to that date; and
267 (b) the formula in effect at the date of the subsequent retirement for all service credit
268 accrued between the first and subsequent retirement dates.
269 (10) This section does not apply to elected positions.
270 (11) The board may make rules to implement this section.
271 Section 3. Section 49-11-612 is amended to read:
272 49-11-612. Domestic relations order benefits -- Nonassignability of benefits or
273 payments -- Exemption from legal process.
274 (1) As used in this section, "domestic relations order benefits" means:
275 (a) an allowance;
276 (b) a defined contribution account established under Title 49, Chapter 11, Part 8,
277 Defined Contribution Plans;
278 (c) a continuing monthly death benefit established under:
279 (i) Title 49, Chapter 14, Part 5, Death Benefit;
280 (ii) Title 49, Chapter 15, Part 5, Death Benefit;
281 (iii) Title 49, Chapter 16, Part 5, Death Benefit;

282 (iv) Title 49, Chapter 17, Part 5, Death Benefit;
283 (v) Title 49, Chapter 18, Part 5, Death Benefit; or
284 (vi) Title 49, Chapter 19, Part 5, Death Benefit;
285 (d) a death benefit provided under a group insurance policy under[;]:
286 (i) Title 49, Chapter 12, Part 5, Death Benefit; or
287 (ii) Title 49, Chapter 13, Part 5, Death Benefit; or
288 (e) a refund of member contributions upon termination.
289 (2) Except as provided in Subsections (3), (4), and (5), the right of any member,
290 retiree, participant, covered individual, or beneficiary to any retirement benefit, retirement
291 payment, or any other retirement right accrued or accruing under this title and the assets of the
292 funds created by this title are not subject to alienation or assignment by the member, retiree,
293 participant, or their beneficiaries and are not subject to attachment, execution, garnishment, or
294 any other legal or equitable process.
295 (3) The office may, upon the request of the retiree, deduct from the retiree's allowance
296 insurance premiums or other dues payable on behalf of the retiree, but only to those entities
297 that have received the deductions prior to February 1, 2002.
298 (4) (a) The office shall provide for the division of domestic relations order benefits
299 with former spouses and family members under an order of a court of competent jurisdiction
300 with respect to domestic relations matters on file with the office.
301 (b) The court order shall specify the manner in which the domestic relations order
302 benefits shall be partitioned, whether as a fixed amount or as a percentage of the benefit.
303 (c) Domestic relations order benefits split under a domestic relations order are subject
304 to the following:
305 (i) the amount to be paid or the period for which payments shall be made under the
306 original domestic relations order may not be altered if the alteration affects the actuarial
307 calculation of the allowance;
308 (ii) payments to an alternate payee shall begin at the time the member or beneficiary
309 begins receiving payments; and

310 (iii) the alternate payee shall receive payments in the same form as allowances
311 received by the member or beneficiary.
312 (d) A court order under this section may not be issued more than 12 months after the
313 death of the member.
314 (5) In accordance with federal law, the board may deduct the required amount from
315 any benefit, payment, or other right accrued or accruing to any member or beneficiary of a
316 system, plan, or program under this title to offset any amount that member or beneficiary owes
317 to a system, plan, or program administered by the board.
318 (6) The board shall make rules to implement this section.
319 Section 4. Section 49-14-403 is amended to read:
320 49-14-403. Annual cost-of-living adjustment -- Enhanced adjustment --
321 Eligibility.
322 (1) The office shall make an annual cost-of-living adjustment to:
323 (a) an original allowance paid under Section 49-14-402 and Part 5, Death Benefit, of
324 this chapter if the allowance has been paid for at least one year; and
325 (b) an original payment made to an alternate payee under a domestic relations order, if
326 the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
327 (2) (a) Unless Subsection (2)(b) applies, the original allowance shall be increased by
328 the annual increase in the Consumer Price Index up to a maximum of 2.5%.
329 (b) If the participating employer has made an election under Subsection (5), and in
330 lieu of the annual increase under Subsection (2)(a), the original allowance shall be increased
331 by the annual increase in the Consumer Price Index up to a maximum of 4%.
332 (c) Annual increases in the Consumer Price Index in excess of the applicable
333 maximum annual increase under this Subsection (2), shall be accumulated and used in
334 subsequent adjustments when the annual increase in the Consumer Price Index is less than the
335 applicable maximum annual increase under this Subsection (2).
336 (3) The Consumer Price Index used in calculating adjustments shall be a United States
337 Bureau of Labor Statistics Consumer Price Index average as determined by the board.

338 (4) The cost-of-living adjustment made under this section may not decrease the
339 allowance.
340 (5) (a) A participating employer may make a one-time election to provide the annual
341 cost-of-living adjustment under Subsection (2)(b), in lieu of the annual cost-of-living
342 adjustment under Subsection (2)(a), for the participating employer's current and future retirees.
343 (b) A participating employer shall make the election under this Subsection (5) prior to
344 December 1, 2009.
345 (c) The participating employer shall indicate whether or not it elects to participate in
346 this benefit by enacting a resolution or ordinance to that effect and making an application to
347 the office.
348 (d) The effective date for the annual cost-of-living adjustment under Subsection (2)(b)
349 is January 1 of the year following an election under Subsection (5)(a).
350 (e) Notwithstanding the election provided under this section, the state, as a
351 participating employer, shall provide the annual cost-of-living adjustment under Subsection
352 (2)(b) to its eligible employees and retirees effective on January 1, 2009.
353 (6) (a) To be eligible for the annual cost-of-living adjustment under Subsection (2)(b),
354 a retiring employee shall earn the final 72 months of service credit prior to initial retirement:
355 (i) as an employee of a participating employer who:
356 (A) has made the election under Subsection (5)(a); or
357 (B) is included under Subsection (5)(e); and
358 (ii) in a covered position under Title 49, Chapter 14, Public Safety Contributory
359 Retirement System Act or under Title 49, Chapter 15, Public Safety Noncontributory
360 Retirement System Act.
361 [(b) The eligibility requirements under Subsection (6)(a)(i) do not apply to a person
362 who retires prior to July 1, 2008.]
363 [(c)] (b) The annual cost-of-living adjustment under Subsection (2)(b) may not be paid
364 to a retiree who is not eligible under this Subsection (6).
365 (7) An allowance adjustment made under Subsections (2)(b) and (5) may not be paid

366 prior to the effective date of the enhanced cost-of-living adjustment for the participating
367 employer.
368 (8) The board may adopt rules for:
369 (a) the administration of the election provided under Subsection (5); and
370 (b) the effective date of the enhanced cost-of-living adjustment for participating
371 employers.
372 Section 5. Section 49-15-403 is amended to read:
373 49-15-403. Annual cost-of-living adjustment.
374 (1) The office shall make an annual cost-of-living adjustment to:
375 (a) an original allowance paid under Section 49-15-402 and Part 5, Death Benefit, of
376 this chapter if the allowance has been paid for at least one year; and
377 (b) an original payment made to an alternate payee under a domestic relations order if
378 the payment is to be paid as a percentage of the allowance rather than a specific dollar amount.
379 (2) (a) Unless Subsection (2)(b) applies, the original allowance shall be increased by
380 the annual increase in the Consumer Price Index up to a maximum of 2.5%.
381 (b) If the participating employer has made an election under Subsection (5), and in
382 lieu of the annual increase under Subsection (2)(a), the original allowance shall be increased
383 by the annual increase in the Consumer Price Index up to a maximum of 4%.
384 (c) Annual increases in the Consumer Price Index in excess of the applicable
385 maximum annual increase under this Subsection (2), shall be accumulated and used in
386 subsequent adjustments when the annual increase in the Consumer Price Index is less than the
387 applicable maximum annual increase under this Subsection (2).
388 (3) The Consumer Price Index used in calculating adjustments shall be a United States
389 Bureau of Labor Statistics Consumer Price Index average as determined by the board.
390 (4) The cost-of-living adjustment made under this section may not decrease the
391 allowance.
392 (5) (a) A participating employer may make a one-time election to provide the annual
393 cost-of-living adjustment under Subsection (2)(b), in lieu of the annual cost-of-living

394 adjustment under Subsection (2)(a), for the participating employer's current and future retirees.
395 (b) A participating employer shall make the election under this Subsection (5) prior to
396 December 1, 2009.
397 (c) The participating employer shall indicate whether or not it elects to participate in
398 this benefit by enacting a resolution or ordinance to that effect and making an application to
399 the office.
400 (d) The effective date for the annual cost-of-living adjustment under Subsection (2)(b)
401 is January 1 of the year following an election under Subsection (5)(a).
402 (e) Notwithstanding the election provided under this section, the state, as a
403 participating employer, shall provide the annual cost-of-living adjustment under Subsection
404 (2)(b) to its eligible employees and retirees effective on January 1, 2009.
405 (6) (a) To be eligible for the annual cost-of-living adjustment under Subsection (2)(b),
406 a retiring employee shall earn the final 72 months of service credit prior to initial retirement
407 [effective on January 1, 2009]:
408 (i) as an employee of a participating employer who:
409 (A) has made the election under Subsection (5)(a); or
410 (B) is included under Subsection (5)(e); and
411 (ii) in a covered position under Title 49, Chapter 14, Public Safety Contributory
412 Retirement System Act or under Title 49, Chapter 15, Public Safety Noncontributory
413 Retirement System Act.
414 [(b) The eligibility requirements under Subsection (6)(a)(i) do not apply to a person
415 who retires prior to July 1, 2008.]
416 [(c)] (b) The annual cost-of-living adjustment under Subsection (2)(b) may not be paid
417 to a retiree who is not eligible under this Subsection (6).
418 (7) An allowance adjustment made under Subsections (2)(b) and (5) may not be paid
419 prior to the effective date of the enhanced cost-of-living adjustment for the participating
420 employer.
421 (8) The board may adopt rules for:

422 (a) the administration of the election provided under Subsection (5); and
423 (b) the effective date of the enhanced cost-of-living adjustment for participating
424 employers.
425 Section 6. Section 49-16-202 is amended to read:
426 49-16-202. Participation of employers -- Full participation in system --
427 Supplemental programs authorized.
428 (1) An employer that employs firefighter service employees and is required by Section
429 49-12-202 or 49-13-202 to be a participating employer in the Public Employees' Contributory
430 Retirement System or the Public Employees' Noncontributory Retirement System shall cover
431 all of its firefighter service employees under one of the following systems:
432 (a) Chapter 12, Public Employees' Contributory Retirement Act;
433 (b) Chapter 13, Public Employees' Noncontributory Retirement Act; or
434 (c) Chapter 16, Firefighters' Retirement Act.
435 (2) Any employer that covers its firefighter service employees under Subsection (1)(c)
436 is a participating employer in this system.
437 (3) If a participating employer under Subsection (1) covers any of its firefighter
438 service employees under the Firefighters' Retirement System, that participating employer shall
439 cover all of its firefighter service employees under that system.
440 (4) (a) An employer that is not participating in this system may, by resolution of its
441 governing body submitted to the board, apply for coverage of its firefighter service employees
442 by this system.
443 (b) Upon approval of the board, the employer shall become a participating employer in
444 this system subject to this title.
445 [(4)] (5) A participating employer may not withdraw from this system.
446 [(5)] (6) In addition to their participation in the system, participating employers may
447 provide or participate in any additional public or private retirement, supplemental or defined
448 contribution plan, either directly or indirectly, for their firefighter service employees.