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7 LONG TITLE
8 General Description:
9 This bill modifies the Utah State Retirement and Insurance Benefit Act by amending
10 certain death benefits.
11 Highlighted Provisions:
12 This bill:
13 ▸ provides that a former spouse of a member who dies before retiring may receive a
14 death benefit in certain circumstances; and
15 ▸ makes technical changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 AMENDS:
22 49-11-102, as last amended by Laws of Utah 2014, Chapter 15
23 49-12-405, as last amended by Laws of Utah 2011, Chapter 439
24 49-13-405, as last amended by Laws of Utah 2011, Chapter 439
25 49-14-501, as last amended by Laws of Utah 2015, Chapter 166
26 49-14-502, as last amended by Laws of Utah 2015, Chapter 166
27 49-14-503, as last amended by Laws of Utah 2011, Chapter 439
28 49-14-504, as last amended by Laws of Utah 2014, Chapter 15
29 49-14-505, as enacted by Laws of Utah 2002, Chapter 250
30 49-14-506, as enacted by Laws of Utah 2003, Chapter 240
31 49-15-501, as last amended by Laws of Utah 2015, Chapter 166
32 49-15-502, as last amended by Laws of Utah 2015, Chapter 166
33 49-15-503, as last amended by Laws of Utah 2011, Chapter 439
34 49-15-504, as last amended by Laws of Utah 2014, Chapter 15
35 49-15-505, as enacted by Laws of Utah 2002, Chapter 250
36 49-15-506, as enacted by Laws of Utah 2003, Chapter 240
37 49-16-501, as last amended by Laws of Utah 2015, Chapter 166
38 49-16-502, as last amended by Laws of Utah 2015, Chapter 166
39 49-16-503, as last amended by Laws of Utah 2011, Chapter 439
40 49-16-504, as last amended by Laws of Utah 2014, Chapter 15
41 49-16-505, as enacted by Laws of Utah 2002, Chapter 250
42 49-16-506, as enacted by Laws of Utah 2002, Chapter 250
43 49-16-507, as enacted by Laws of Utah 2003, Chapter 240
44 49-17-501, as last amended by Laws of Utah 2011, Chapter 439
45 49-17-502, as last amended by Laws of Utah 2014, Chapter 15
46 49-18-501, as last amended by Laws of Utah 2011, Chapter 439
47 49-18-502, as last amended by Laws of Utah 2014, Chapter 15
48 49-19-501, as last amended by Laws of Utah 2011, Chapter 439
49 49-22-502, as last amended by Laws of Utah 2011, Chapter 439
50 49-23-301, as last amended by Laws of Utah 2015, Chapter 166
51 49-23-502, as last amended by Laws of Utah 2011, Chapter 439
52 49-23-503, as last amended by Laws of Utah 2015, Chapters 166, 463, and 463
53 ENACTS:
54 49-14-507, Utah Code Annotated 1953
55 49-15-507, Utah Code Annotated 1953
56 49-16-508, Utah Code Annotated 1953
57 49-17-503, Utah Code Annotated 1953
58 49-18-503, Utah Code Annotated 1953
59 49-19-502, Utah Code Annotated 1953
60
61 Be it enacted by the Legislature of the state of Utah:
62 Section 1. Section 49-11-102 is amended to read:
63 49-11-102. Definitions.
64 As used in this title:
65 (1) (a) "Active member" means a member who:
66 (i) is employed by a participating employer and accruing service credit; or
67 (ii) within the previous 120 days:
68 (A) has been employed by a participating employer; and
69 (B) accrued service credit.
70 (b) "Active member" does not include a retiree.
71 (2) "Actuarial equivalent" means a benefit of equal value when computed upon the
72 basis of mortality tables as recommended by the actuary and adopted by the executive director,
73 including regular interest.
74 (3) "Actuarial interest rate" means the interest rate as recommended by the actuary and
75 adopted by the board upon which the funding of system costs and benefits are computed.
76 (4) (a) "Agency" means:
77 (i) a department, division, agency, office, authority, commission, board, institution, or
78 hospital of the state;
79 (ii) a county, municipality, school district, local district, or special service district;
80 (iii) a state college or university; or
81 (iv) any other participating employer.
82 (b) "Agency" does not include an entity listed under Subsection (4)(a)(i) that is a
83 subdivision of another entity listed under Subsection (4)(a).
84 (5) "Allowance" or "retirement allowance" means the pension plus the annuity,
85 including any cost of living or other authorized adjustments to the pension and annuity.
86 (6) "Alternate payee" means a member's former spouse or family member eligible to
87 receive payments under a Domestic Relations Order in compliance with Section 49-11-612.
88 (7) "Amortization rate" means the board certified percent of salary required to amortize
89 the unfunded actuarial accrued liability in accordance with policies established by the board
90 upon the advice of the actuary.
91 (8) "Annuity" means monthly payments derived from member contributions.
92 (9) "Appointive officer" means an employee appointed to a position for a definite and
93 fixed term of office by official and duly recorded action of a participating employer whose
94 appointed position is designated in the participating employer's charter, creation document, or
95 similar document, and:
96 (a) who earns $500 or more per month, indexed as of January 1, 1990, as provided in
97 Section 49-12-407 for a Tier I appointive officer; and
98 (b) whose appointive position is full-time as certified by the participating employer for
99 a Tier II appointive officer.
100 (10) (a) "At-will employee" means a person who is employed by a participating
101 employer and:
102 (i) who is not entitled to merit or civil service protection and is generally considered
103 exempt from a participating employer's merit or career service personnel systems;
104 (ii) whose on-going employment status is entirely at the discretion of the person's
105 employer; or
106 (iii) who may be terminated without cause by a designated supervisor, manager, or
107 director.
108 (b) "At-will employee" does not include a career employee who has obtained a
109 reasonable expectation of continued employment based on inclusion in a participating
110 employer's merit system, civil service protection system, or career service personnel systems,
111 policies, or plans.
112 (11) "Beneficiary" means any person entitled to receive a payment under this title
113 through a relationship with or designated by a member, participant, covered individual, or
114 alternate payee of a defined contribution plan.
115 (12) "Board" means the Utah State Retirement Board established under Section
116 49-11-202.
117 (13) "Board member" means a person serving on the Utah State Retirement Board as
118 established under Section 49-11-202.
119 (14) "Certified contribution rate" means the board certified percent of salary paid on
120 behalf of an active member to the office to maintain the system on a financially and actuarially
121 sound basis.
122 (15) "Contributions" means the total amount paid by the participating employer and the
123 member into a system or to the Utah Governors' and Legislators' Retirement Plan under
124 Chapter 19, Utah Governors' and Legislators' Retirement Act.
125 (16) "Council member" means a person serving on the Membership Council
126 established under Section 49-11-202.
127 (17) "Covered individual" means any individual covered under Chapter 20, Public
128 Employees' Benefit and Insurance Program Act.
129 (18) "Current service" means covered service under:
130 (a) Chapter 12, Public Employees' Contributory Retirement Act;
131 (b) Chapter 13, Public Employees' Noncontributory Retirement Act;
132 (c) Chapter 14, Public Safety Contributory Retirement Act;
133 (d) Chapter 15, Public Safety Noncontributory Retirement Act;
134 (e) Chapter 16, Firefighters' Retirement Act;
135 (f) Chapter 17, Judges' Contributory Retirement Act;
136 (g) Chapter 18, Judges' Noncontributory Retirement Act;
137 (h) Chapter 19, Utah Governors' and Legislators' Retirement Act;
138 (i) Chapter 22, New Public Employees' Tier II Contributory Retirement Act; or
139 (j) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act.
140 (19) "Defined benefit" or "defined benefit plan" or "defined benefit system" means a
141 system or plan offered under this title to provide a specified allowance to a retiree or a retiree's
142 spouse after retirement that is based on a set formula involving one or more of the following
143 factors:
144 (a) years of service;
145 (b) final average monthly salary; or
146 (c) a retirement multiplier.
147 (20) "Defined contribution" or "defined contribution plan" means any defined
148 contribution plan or deferred compensation plan authorized under the Internal Revenue Code
149 and administered by the board.
150 (21) "Educational institution" means a political subdivision or instrumentality of the
151 state or a combination thereof primarily engaged in educational activities or the administration
152 or servicing of educational activities, including:
153 (a) the State Board of Education and its instrumentalities;
154 (b) any institution of higher education and its branches;
155 (c) any school district and its instrumentalities;
156 (d) any vocational and technical school; and
157 (e) any entity arising out of a consolidation agreement between entities described under
158 this Subsection (21).
159 (22) "Elected official":
160 (a) means a person elected to a state office, county office, municipal office, school
161 board or school district office, local district office, or special service district office;
162 (b) includes a person who is appointed to serve an unexpired term of office described
163 under Subsection (22)(a); and
164 (c) does not include a judge or justice who is subject to a retention election under
165 Section 20A-12-201.
166 (23) (a) "Employer" means any department, educational institution, or political
167 subdivision of the state eligible to participate in a government-sponsored retirement system
168 under federal law.
169 (b) "Employer" may also include an agency financed in whole or in part by public
170 funds.
171 (24) "Exempt employee" means an employee working for a participating employer:
172 (a) who is not eligible for service credit under Section 49-12-203, 49-13-203,
173 49-14-203, 49-15-203, or 49-16-203; and
174 (b) for whom a participating employer is not required to pay contributions or
175 nonelective contributions.
176 (25) "Final average monthly salary" means the amount computed by dividing the
177 compensation received during the final average salary period under each system by the number
178 of months in the final average salary period.
179 (26) "Fund" means any fund created under this title for the purpose of paying benefits
180 or costs of administering a system, plan, or program.
181 (27) (a) "Inactive member" means a member who has not been employed by a
182 participating employer for a period of at least 120 days.
183 (b) "Inactive member" does not include retirees.
184 (28) (a) "Initially entering" means hired, appointed, or elected for the first time, in
185 current service as a member with any participating employer.
186 (b) "Initially entering" does not include a person who has any prior service credit on
187 file with the office.
188 (c) "Initially entering" includes an employee of a participating employer, except for an
189 employee that is not eligible under a system or plan under this title, who:
190 (i) does not have any prior service credit on file with the office;
191 (ii) is covered by a retirement plan other than a retirement plan created under this title;
192 and
193 (iii) moves to a position with a participating employer that is covered by this title.
194 (29) "Institution of higher education" means an institution described in Section
195 53B-1-102.
196 (30) (a) "Member" means a person, except a retiree, with contributions on deposit with
197 a system, the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah
198 Governors' and Legislators' Retirement Act, or with a terminated system.
199 (b) "Member" also includes leased employees within the meaning of Section 414(n)(2)
200 of the Internal Revenue Code, if the employees have contributions on deposit with the office.
201 If leased employees constitute less than 20% of the participating employer's work force that is
202 not highly compensated within the meaning of Section 414(n)(5)(c)(ii), Internal Revenue Code,
203 "member" does not include leased employees covered by a plan described in Section 414(n)(5)
204 of the federal Internal Revenue Code.
205 (31) "Member contributions" means the sum of the contributions paid to a system or
206 the Utah Governors' and Legislators' Retirement Plan, including refund interest if allowed by a
207 system, and which are made by:
208 (a) the member; and
209 (b) the participating employer on the member's behalf under Section 414(h) of the
210 Internal Revenue Code.
211 (32) "Nonelective contribution" means an amount contributed by a participating
212 employer into a participant's defined contribution account.
213 (33) "Normal cost rate":
214 (a) means the percent of salary that is necessary for a retirement system that is fully
215 funded to maintain its fully funded status; and
216 (b) is determined by the actuary based on the assumed rate of return established by the
217 board.
218 (34) "Office" means the Utah State Retirement Office.
219 (35) "Participant" means an individual with voluntary deferrals or nonelective
220 contributions on deposit with the defined contribution plans administered under this title.
221 (36) "Participating employer" means a participating employer, as defined by Chapter
222 12, Public Employees' Contributory Retirement Act, Chapter 13, Public Employees'
223 Noncontributory Retirement Act, Chapter 14, Public Safety Contributory Retirement Act,
224 Chapter 15, Public Safety Noncontributory Retirement Act, Chapter 16, Firefighters'
225 Retirement Act, Chapter 17, Judges' Contributory Retirement Act, and Chapter 18, Judges'
226 Noncontributory Retirement Act, or an agency financed in whole or in part by public funds
227 which is participating in a system or plan as of January 1, 2002.
228 (37) "Part-time appointed board member" means a person:
229 (a) who is appointed to serve as a member of a board, commission, council, committee,
230 or panel of a participating employer; and
231 (b) whose service as a part-time appointed board member does not qualify as a regular
232 full-time employee as defined under Section 49-12-102, 49-13-102, or 49-22-102.
233 (38) "Pension" means monthly payments derived from participating employer
234 contributions.
235 (39) "Plan" means the Utah Governors' and Legislators' Retirement Plan created by
236 Chapter 19, Utah Governors' and Legislators' Retirement Act, the New Public Employees' Tier
237 II Defined Contribution Plan created by Chapter 22, Part 4, Tier II Defined Contribution Plan,
238 the New Public Safety and Firefighter Tier II Defined Contribution Plan created by Chapter 23,
239 Part 4, Tier II Defined Contribution Plan, or the defined contribution plans created under
240 Section 49-11-801.
241 (40) (a) "Political subdivision" means any local government entity, including cities,
242 towns, counties, and school districts, but only if the subdivision is a juristic entity that is legally
243 separate and distinct from the state and only if its employees are not by virtue of their
244 relationship to the entity employees of the state.
245 (b) "Political subdivision" includes local districts, special service districts, or
246 authorities created by the Legislature or by local governments, including the office.
247 (c) "Political subdivision" does not include a project entity created under Title 11,
248 Chapter 13, Interlocal Cooperation Act, that was formed prior to July 1, 1987.
249 (41) "Program" means the Public Employees' Insurance Program created under Chapter
250 20, Public Employees' Benefit and Insurance Program Act, or the Public Employees'
251 Long-Term Disability program created under Chapter 21, Public Employees' Long-Term
252 Disability Act.
253 (42) "Public funds" means those funds derived, either directly or indirectly, from public
254 taxes or public revenue, dues or contributions paid or donated by the membership of the
255 organization, used to finance an activity whose objective is to improve, on a nonprofit basis,
256 the governmental, educational, and social programs and systems of the state or its political
257 subdivisions.
258 (43) "Qualified defined contribution plan" means a defined contribution plan that
259 meets the requirements of Section 401(k) or Section 403(b) of the Internal Revenue Code.
260 (44) (a) "Reemployed," "reemploy," or "reemployment" means work or service
261 performed for a participating employer after retirement, in exchange for compensation.
262 (b) Reemployment includes work or service performed on a contract for a participating
263 employer if the retiree is:
264 (i) listed as the contractor; or
265 (ii) an owner, partner, or principal of the contractor.
266 (45) "Refund interest" means the amount accrued on member contributions at a rate
267 adopted by the board.
268 (46) "Retiree" means an individual who has qualified for an allowance under this title.
269 (47) "Retirement" means the status of an individual who has become eligible, applies
270 for, and is entitled to receive an allowance under this title.
271 (48) "Retirement date" means the date selected by the member on which the member's
272 retirement becomes effective with the office.
273 (49) "Retirement related contribution":
274 (a) means any employer payment to any type of retirement plan or program made on
275 behalf of an employee; and
276 (b) does not include Social Security payments or Social Security substitute payments
277 made on behalf of an employee.
278 (50) "Service credit" means:
279 (a) the period during which an employee is employed and compensated by a
280 participating employer and meets the eligibility requirements for membership in a system or the
281 Utah Governors' and Legislators' Retirement Plan, provided that any required contributions are
282 paid to the office; and
283 (b) periods of time otherwise purchasable under this title.
284 (51) "Surviving spouse" means:
285 (a) the lawful spouse who has been married to a member for at least six months
286 immediately before the death date of the member; or
287 (b) a former lawful spouse of a member with a valid domestic relations order benefits
288 on file with the office before the member's death date in accordance with Section 49-11-612.
289 [
290 Public Employees' Contributory Retirement Act, Chapter 13, Public Employees'
291 Noncontributory Retirement Act, Chapter 14, Public Safety Contributory Retirement Act,
292 Chapter 15, Public Safety Noncontributory Retirement Act, Chapter 16, Firefighters'
293 Retirement Act, Chapter 17, Judges' Contributory Retirement Act, Chapter 18, Judges'
294 Noncontributory Retirement Act, and Chapter 19, Utah Governors' and Legislators' Retirement
295 Act, the defined benefit portion of the Tier II Hybrid Retirement System under Chapter 22, Part
296 3, Tier II Hybrid Retirement System, and the defined benefit portion of the Tier II Hybrid
297 Retirement System under Chapter 23, Part 3, Tier II Hybrid Retirement System.
298 [
299 (a) an employee is eligible to participate if the employee initially enters regular
300 full-time employment before July 1, 2011; or
301 (b) a governor or legislator who initially enters office before July 1, 2011.
302 [
303 Tier I system or plan for an employee, governor, legislator, or full-time elected official who
304 does not have Tier I service credit in a system or plan under this title:
305 (i) if the employee initially enters regular full-time employment on or after July 1,
306 2011; or
307 (ii) if the governor, legislator, or full-time elected official initially enters office on or
308 after July 1, 2011.
309 (b) "Tier II" includes:
310 (i) the Tier II hybrid system established under:
311 (A) Chapter 22, Part 3, Tier II Hybrid Retirement System; or
312 (B) Chapter 23, Part 3, Tier II Hybrid Retirement System; and
313 (ii) the Tier II Defined Contribution Plan (Tier II DC Plan) established under:
314 (A) Chapter 22, Part 4, Tier II Defined Contribution Plan; or
315 (B) Chapter 23, Part 4, Tier II Defined Contribution Plan.
316 [
317 (a) is determined by the system's actuary; and
318 (b) means the excess, if any, of the accrued liability of a retirement system over the
319 actuarial value of its assets.
320 [
321 that participant's defined contribution account.
322 Section 2. Section 49-12-405 is amended to read:
323 49-12-405. Death of married member -- Service retirement benefits to surviving
324 spouse.
325 (1) Upon the request of a deceased member's [
326
327 the first day of the month following the month in which the member died if the following
328 requirements are met:
329 (a) the member has:
330 (i) 25 or more years of service credit;
331 (ii) attained age 60 with 20 or more years of service credit;
332 (iii) attained age 62 with 10 or more years of service credit; or
333 (iv) attained age 65 with four or more years of service credit; and
334 (b) the member dies leaving a surviving spouse [
335
336 (2) The surviving spouse who requests a benefit under this section shall apply in
337 writing to the office. The allowance shall begin on the first day of the month:
338 (a) following the month in which the member died, if the application is received by the
339 office within 90 days of the member's death; or
340 (b) following the month in which the application is received by the office, if the
341 application is received by the office more than 90 days after the [
342 (3) The Option Three benefit calculation, when there are 25 or more years of service
343 credit, shall be calculated without a reduction in allowance under Section 49-12-402.
344 (4) The benefit calculation for a surviving spouse with a valid domestic relations order
345 benefits on file with the office before the member's death date in accordance with Section
346 49-11-612 is calculated according to the manner in which the court order specified benefits to
347 be partitioned, whether as a fixed amount or as a percentage of the benefit.
348 [
349 section are retirement benefits and shall be paid in addition to any payments made under
350 Section 49-12-501 and constitute a full and final settlement of the claim of the surviving
351 spouse or any other beneficiary filing claim for benefits under Section 49-12-501.
352 (6) If the death benefits under this section are partitioned among more than one
353 surviving spouse due to domestic relations order benefits on file with the office before the
354 member's death date in accordance with Section 49-11-612, the total amount received by the
355 surviving spouses may not exceed the death benefits normally provided to one surviving
356 spouse under this section.
357 Section 3. Section 49-13-405 is amended to read:
358 49-13-405. Death of married members -- Service retirement benefits to surviving
359 spouse.
360 (1) As used in this section, "member's full allowance" means an Option Three
361 allowance calculated under Section 49-13-402 without an actuarial reduction.
362 (2) Upon the request of a deceased member's [
363
364 the first day of the month following the month in which the member died if the following
365 requirements are met:
366 (a) the member has:
367 (i) 15 or more years of service credit;
368 (ii) attained age 62 with 10 or more years of service credit; or
369 (iii) attained age 65 with four or more years of service credit; and
370 (b) the member dies leaving a surviving spouse [
371
372 (3) The surviving spouse who requests a benefit under this section shall apply in
373 writing to the office. The allowance shall begin on the first day of the month:
374 (a) following the month in which the member died, if the application is received by the
375 office within 90 days of the member's death; or
376 (b) following the month in which the application is received by the office, if the
377 application is received by the office more than 90 days after the [
378 (4) The allowance payable to a surviving spouse under Subsection (2) is:
379 (a) if the member has 25 or more years of service credit at the time of death, the
380 surviving spouse shall receive the member's full allowance;
381 (b) if the member has between 20-24 years of service credit and is not age 60 or older
382 at the time of death, the surviving spouse shall receive two-thirds of the member's full
383 allowance;
384 (c) if the member has between 15-19 years of service credit and is not age 62 or older
385 at the time of death, the surviving spouse shall receive one-third of the member's full
386 allowance; or
387 (d) if the member is age 60 or older with 20 or more years of service credit, age 62 or
388 older with 10 or more years of service credit, or age 65 or older with four or more years of
389 service credit at the time of death, the surviving spouse shall receive an Option Three benefit
390 with actuarial reductions.
391 (5) The benefit calculation for a surviving spouse with a valid domestic relations order
392 benefits on file with the office before the member's death date in accordance with Section
393 49-11-612 is calculated according to the manner in which the court order specified benefits to
394 be partitioned, whether as a fixed amount or as a percentage of the benefit.
395 [
396 section are retirement benefits and shall be paid in addition to any other payments made under
397 Section 49-13-501 and shall constitute a full and final settlement of the claim of the surviving
398 spouse or any other beneficiary filing a claim for benefits under Section 49-13-501.
399 (7) If the death benefits under this section are partitioned among more than one
400 surviving spouse due to domestic relations order benefits on file with the office before the
401 member's death date in accordance with Section 49-11-612, the total amount received by the
402 surviving spouses may not exceed the death benefits normally provided to one surviving
403 spouse under this section.
404 Section 4. Section 49-14-501 is amended to read:
405 49-14-501. Death of active member in Division A -- Payment of benefits.
406 (1) If an active member of this system enrolled in Division A under Section 49-14-301
407 dies, benefits are payable as follows:
408 (a) If the death is classified by the office as a line-of-duty death, the surviving spouse
409 [
410 average salary and an allowance equal to 30% of the deceased member's final average monthly
411 salary.
412 (b) If the death is not classified by the office as a line-of-duty death, benefits are
413 payable as follows:
414 (i) If the member has accrued less than 10 years of public safety service credit, the
415 beneficiary shall receive the sum of $1,000 or a refund of the member's member contributions,
416 whichever is greater.
417 (ii) If the member has accrued 10 or more years of public safety service credit at the
418 time of death, the surviving spouse [
419 allowance equal to 2% of the member's final average monthly salary for each year of service
420 credit accrued by the member up to a maximum of 30% of the member's final average monthly
421 salary.
422 (2) Except as provided under Subsection (1)(b)(i), benefits are not payable to minor
423 children of members covered under Division A.
424 (3) If a benefit is not distributed under this section, and the member has designated a
425 beneficiary, the member's member contributions shall be paid to the beneficiary.
426 (4) (a) A surviving spouse who requests a benefit under this section shall apply in
427 writing to the office.
428 (b) The allowance shall begin on the first day of the month following the month in
429 which the:
430 (i) member died, if the application is received by the office within 90 days of the
431 member's death; or
432 (ii) application is received by the office, if the application is received by the office
433 more than 90 days after the member's death.
434 Section 5. Section 49-14-502 is amended to read:
435 49-14-502. Death of active member in Division B -- Payment of benefits.
436 (1) If an active member of this system enrolled in Division B under Section 49-14-301
437 dies, benefits are payable as follows:
438 (a) If the death is classified by the office as a line-of-duty death, the surviving spouse
439 [
440 (i) a lump sum equal to six months of the active member's final average salary; and
441 (ii) an allowance equal to 37.5% of the member's final average monthly salary.
442 (b) If the death is not classified by the office as a line-of-duty death, benefits are
443 payable as follows:
444 (i) If the member has accrued two or more years of public safety service credit at the
445 time of death, the death is considered a line-of-duty death and the surviving spouse [
446
447 (A) a lump sum of $1,500; and
448 (B) an allowance as provided under Subsection (1)(a)(ii).
449 (ii) If the member has accrued less than two years of public safety service credit at the
450 time of death, the surviving spouse [
451 member contributions, plus 50% of the member's most recent 12 months' compensation.
452 (c) (i) If the member has accrued two or more years of public safety service credit at
453 the time of death, each of the member's unmarried children to age 18 or dependent unmarried
454 children with a mental or physical disability shall receive a monthly allowance of $50.
455 (ii) Payments shall be made to the surviving parent or to a duly appointed guardian, or
456 as otherwise provided under Sections 49-11-609 and 49-11-610.
457 (2) [
458 surviving spouse, any amounts that would have been the surviving spouse's benefit shall be
459 prorated and paid to each of the member's unmarried children to age 18.
460 (3) If a benefit is not distributed under [
461 and the member has designated a beneficiary, the member's member contributions shall be paid
462 to the beneficiary.
463 (4) The combined annual payments made to the beneficiaries of any member under this
464 section may not exceed 75% of the member's final average monthly salary.
465 (5) (a) A surviving spouse who requests a benefit under this section shall apply in
466 writing to the office.
467 (b) The allowance shall begin on the first day of the month:
468 (i) following the month in which the member died, if the application is received by the
469 office within 90 days of the member's death; or
470 (ii) following the month in which the application is received by the office, if the
471 application is received by the office more than 90 days after the member's death.
472 Section 6. Section 49-14-503 is amended to read:
473 49-14-503. Benefits payable upon death of inactive member.
474 (1) If an inactive member who has less than 20 years of public safety service credit
475 dies, the surviving spouse [
476
477 contributions or $500, whichever is greater.
478 (2) (a) If an inactive member with 20 or more years of public safety service credit dies,
479 the surviving spouse [
480 the amount the member would have received had retirement occurred on the first of the month
481 following the month in which the death occurred.
482 (b) This allowance shall be based on years of service credit and final average monthly
483 salary under Section 49-14-402, reduced actuarially from age 50 to the age of the member at
484 the time of death if the member is under age 50 at the time of death.
485 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
486 writing to the office.
487 (b) The allowance shall begin on the first day of the month:
488 (i) following the month in which the member died, if the application is received by the
489 office within 90 days of the member's death; or
490 (ii) following the month in which the application is received by the office, if the
491 application is received by the office more than 90 days after the member's death.
492 Section 7. Section 49-14-504 is amended to read:
493 49-14-504. Benefits payable upon death of retired member -- Enhanced benefit
494 election -- Rulemaking.
495 (1) If a retiree who retired under either Division A or Division B dies, the retiree's
496 surviving spouse [
497 the allowance that was being paid to the retiree at the time of death.
498 (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time
499 of retirement, a retiree may elect to increase the surviving spousal death benefit to 75% of an
500 allowance computed in accordance with Section 49-14-402.
501 (b) If an election is made under Subsection (2)(a), the member's allowance shall be
502 reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to
503 pay for the increased surviving spousal death benefit above 65%.
504 (3) (a) For a retiree whose retirement date is before July 1, 2009, the office shall
505 provide an optional surviving spousal death benefit to bring the total surviving spousal death
506 benefit up to 75% of an allowance computed in accordance with Section 49-14-402.
507 (b) A retiree may elect to purchase the optional surviving spousal death benefit until
508 July 1, 2010.
509 (c) If an election is made under Subsection (3)(b), the retiree's allowance shall be
510 reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to
511 pay for the increased surviving spousal death benefit above 65%.
512 (d) The board shall make rules to administer the death benefit under this Subsection
513 (3).
514 (4) If the retiree retired solely under Division B and dies leaving unmarried children
515 under the age of 18 or dependent unmarried children with a mental or physical disability, the
516 children shall qualify for a benefit as prescribed for children under Subsection 49-14-502(1)(c).
517 (5) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply
518 in writing to the office.
519 (b) The allowance shall begin on the first day of the month following the month in
520 which the:
521 (i) member or participant died, if the application is received by the office within 90
522 days of the date of death of the member or participant; or
523 (ii) application is received by the office, if the application is received by the office
524 more than 90 days after the date of death of the member or participant.
525 Section 8. Section 49-14-505 is amended to read:
526 49-14-505. Benefits for surviving spouse under Division A or Division B.
527 The surviving spouse [
528 under either Division A or Division B, whichever provides the larger benefit, but may not
529 receive a benefit under both divisions if it would result in a duplicate benefit.
530 Section 9. Section 49-14-506 is amended to read:
531 49-14-506. Benefits payable upon death of active or inactive member without
532 spouse or minor children.
533 If an active or inactive member dies and at the time of death the member does not have
534 a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund
535 of the member's member contributions or $500, whichever is larger.
536 Section 10. Section 49-14-507 is enacted to read:
537 49-14-507. Surviving spouse includes certain former spouses -- Benefit calculation
538 for former spouse.
539 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
540 benefits on file with the office before the member's death date in accordance with Section
541 49-11-612 is calculated according to the manner in which the court order specified benefits to
542 be partitioned, whether as a fixed amount or as a percentage of the benefit.
543 (2) If the death benefits under this section are partitioned among more than one
544 surviving spouse due to domestic relations order benefits on file with the office before the
545 member's death date in accordance with Section 49-11-612, the total amount received by the
546 surviving spouses may not exceed the death benefits normally provided to one surviving
547 spouse under this section.
548 Section 11. Section 49-15-501 is amended to read:
549 49-15-501. Death of active member in Division A -- Payment of benefits.
550 (1) If an active member of this system enrolled in Division A under Section 49-15-301
551 dies, benefits are payable as follows:
552 (a) If the death is classified by the office as a line-of-duty death, benefits are payable as
553 follows:
554 (i) If the member has accrued less than 20 years of public safety service credit, the
555 surviving spouse [
556 active member's final average salary and an allowance equal to 30% of the member's final
557 average monthly salary.
558 (ii) If the member has accrued 20 or more years of public safety service credit, the
559 member shall be considered to have retired with an allowance calculated under Section
560 49-15-402 and the surviving spouse [
561 payable to a surviving spouse [
562 (b) If the death is not classified as a line-of-duty death by the office, benefits are
563 payable as follows:
564 (i) If the member has accrued less than 10 years of public safety service credit, the
565 beneficiary shall receive the sum of $1,000 or a refund of the member's member contributions,
566 whichever is greater.
567 (ii) If the member has accrued 10 or more years, but less than 20 years of public safety
568 service credit at the time of death, the surviving spouse [
569 sum of $500, plus an allowance equal to 2% of the member's final average monthly salary for
570 each year of service credit accrued by the member up to a maximum of 30% of the member's
571 final average monthly salary.
572 (iii) If the member has accrued 20 or more years of public safety service credit, the
573 benefit shall be calculated as provided in Subsection (1)(a)(ii).
574 (2) Except as provided under Subsection (1)(b)(i), benefits are not payable to minor
575 children under Division A.
576 (3) If a benefit is not distributed under this section, and the member has designated a
577 beneficiary, the member's member contribution shall be paid to the beneficiary.
578 (4) (a) A surviving spouse who requests a benefit under this section shall apply in
579 writing to the office.
580 (b) The allowance shall begin on the first day of the month following the month in
581 which the:
582 (i) member died, if the application is received by the office within 90 days of the
583 member's death; or
584 (ii) application is received by the office, if the application is received by the office
585 more than 90 days after the member's death.
586 Section 12. Section 49-15-502 is amended to read:
587 49-15-502. Death of active member in Division B -- Payment of benefits.
588 (1) If an active member of this system enrolled in Division B under Section 49-15-301
589 dies, benefits are payable as follows:
590 (a) If the death is classified by the office as a line-of-duty death, the surviving spouse
591 [
592 (i) a lump sum equal to six months of the active member's final average salary; and
593 (ii) an allowance equal to 37.5% of the member's final average monthly salary.
594 (b) If the death is not classified by the office as a line-of-duty death, and the member
595 has accrued two or more years of public safety service credit at the time of death, the death is
596 considered line-of-duty and the surviving spouse [
597 (i) a lump sum of $1,500; and
598 (ii) an allowance as provided under Subsection (1)(a)(ii).
599 (c) If the death is not classified by the office as a line-of-duty death, and the member
600 has accrued less than two years of public safety service credit at the time of death, the surviving
601 spouse [
602 50% of the member's most recent 12 months' compensation.
603 (d) (i) If the member has accrued two or more years of public safety service credit at
604 the time of death, each of the member's unmarried children to age 18 or dependent unmarried
605 children with a mental or physical disability shall receive an allowance of $50.
606 (ii) Payments shall be made to the surviving parent or to a duly appointed guardian, or
607 as otherwise provided under Section 49-11-609 or 49-11-610.
608 (2) [
609 surviving spouse, any amounts that would have been the surviving spouse's benefit shall be
610 prorated and paid to each of the member's unmarried children to age 18.
611 (3) If a benefit is not distributed under [
612 and the member has designated a beneficiary, the member's member contributions shall be paid
613 to the beneficiary.
614 (4) The combined payments to beneficiaries of any member under this section may not
615 exceed 75% of the member's final average monthly salary.
616 (5) (a) A surviving spouse who requests a benefit under this section shall apply in
617 writing to the office.
618 (b) The allowance shall begin on the first day of the month:
619 (i) following the month in which the member died, if the application is received by the
620 office within 90 days of the member's death; or
621 (ii) following the month in which the application is received by the office, if the
622 application is received by the office more than 90 days after the member's death.
623 Section 13. Section 49-15-503 is amended to read:
624 49-15-503. Benefits payable upon death of inactive member.
625 (1) If an inactive member who has less than 20 years of public safety service credit
626 dies, the surviving spouse [
627
628 contributions or $500, whichever is greater.
629 (2) (a) If an inactive member with 20 or more years of public safety service credit dies,
630 the surviving spouse [
631 the amount the member would have received had retirement occurred on the first of the month
632 following the month in which the death occurred.
633 (b) This allowance shall be based on years of service credit and final average monthly
634 salary under Section 49-15-402, reduced actuarially from age 50 to the age of the member at
635 the time of death if the member is under 50 years of age at the time of death.
636 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
637 writing to the office.
638 (b) The allowance shall begin on the first day of the month:
639 (i) following the month in which the member died, if the application is received by the
640 office within 90 days of the member's death; or
641 (ii) following the month in which the application is received by the office, if the
642 application is received by the office more than 90 days after the member's death.
643 Section 14. Section 49-15-504 is amended to read:
644 49-15-504. Benefits payable upon death of retired member -- Enhanced benefit
645 election -- Rulemaking.
646 (1) If a retiree who retired under either Division A or Division B dies, the retiree's
647 surviving spouse [
648 the allowance that was being paid to the retiree at the time of death.
649 (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time
650 of retirement, a retiree may elect to increase the spousal death benefit to 75% of an allowance
651 computed in accordance with Section 49-15-402.
652 (b) If an election is made under Subsection (2)(a), the member's allowance shall be
653 reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to
654 pay for the increased spousal death benefit above 65%.
655 (3) (a) For a retiree whose retirement date is before July 1, 2009, the office shall
656 provide an optional spousal death benefit to bring the total spousal death benefit up to 75% of
657 an allowance computed in accordance with Section 49-15-402.
658 (b) A retiree may elect to purchase the optional spousal death benefit until July 1,
659 2010.
660 (c) If an election is made under Subsection (3)(b), the retiree's allowance shall be
661 reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to
662 pay for the increased spousal death benefit above 65%.
663 (d) The board shall make rules to administer the death benefit under this Subsection
664 (3).
665 (4) If the retiree retired solely under Division B and dies leaving unmarried children
666 under the age of 18 or dependent unmarried children with a mental or physical disability, the
667 children shall qualify for a benefit as prescribed under Subsection 49-15-502(1)(d).
668 (5) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply
669 in writing to the office.
670 (b) The allowance shall begin on the first day of the month following the month in
671 which the:
672 (i) member or participant died, if the application is received by the office within 90
673 days of the date of death of the member or participant; or
674 (ii) application is received by the office, if the application is received by the office
675 more than 90 days after the date of death of the member or participant.
676 Section 15. Section 49-15-505 is amended to read:
677 49-15-505. Benefits for surviving spouse under Division A or Division B.
678 The surviving spouse [
679 under either Division A or Division B, whichever provides the larger benefit, but may not
680 receive a benefit under both divisions if it would result in a duplicate benefit.
681 Section 16. Section 49-15-506 is amended to read:
682 49-15-506. Benefits payable upon death of active or inactive member without
683 spouse or minor children.
684 If an active or inactive member dies and at the time of death the member does not have
685 a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund
686 of the member's member contributions or $500, whichever is larger.
687 Section 17. Section 49-15-507 is enacted to read:
688 49-15-507. Surviving spouse includes certain former spouses -- Benefit calculation
689 for former spouse.
690 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
691 benefits on file with the office before the member's death date in accordance with Section
692 49-11-612 is calculated according to the manner in which the court order specified benefits to
693 be partitioned, whether as a fixed amount or as a percentage of the benefit.
694 (2) If the death benefits under this section are partitioned among more than one
695 surviving spouse due to domestic relations order benefits on file with the office before the
696 member's death date in accordance with Section 49-11-612, the total amount received by the
697 surviving spouses may not exceed the death benefits normally provided to one surviving
698 spouse under this section.
699 Section 18. Section 49-16-501 is amended to read:
700 49-16-501. Death of active member in Division A -- Payment of benefits.
701 (1) If an active member of this system enrolled in Division A under Section 49-16-301
702 dies, benefits are payable as follows:
703 (a) If the death is classified by the office as a line-of-duty death, benefits are payable as
704 follows:
705 (i) If the member has accrued less than 20 years of firefighter service credit, the
706 surviving spouse [
707 active member's final average salary and an allowance equal to 30% of the member's final
708 average monthly salary.
709 (ii) If the member has accrued 20 or more years of firefighter service credit, the
710 member shall be considered to have retired with an allowance calculated under Section
711 49-16-402 and the surviving spouse [
712 payable to a surviving spouse under Section 49-16-504.
713 (b) If the death is not classified as a line-of-duty death by the office, benefits are
714 payable as follows:
715 (i) If the member has accrued less than 10 years of firefighter service credit, the
716 beneficiary shall receive a sum of $1,000 or a refund of the member's member contributions,
717 whichever is greater.
718 (ii) If the member has accrued 10 or more years of firefighter service credit, the
719 surviving spouse [
720 2% of the member's final average monthly salary for each year of service credit accrued by the
721 member up to a maximum of 30% of the member's final average monthly salary.
722 (2) (a) If the member dies without a [
723 allowance shall be equally divided and paid to each unmarried child until the child reaches age
724 21.
725 (b) The payment shall be made to a duly appointed guardian or as provided under
726 Sections 49-11-609 and 49-11-610.
727 (3) If the benefit is not distributed under this section, and the member has designated a
728 beneficiary, the member's member contributions shall be paid to the beneficiary.
729 (4) (a) A surviving spouse who requests a benefit under this section shall apply in
730 writing to the office.
731 (b) The allowance shall begin on the first day of the month:
732 (i) following the month in which the member died, if the application is received by the
733 office within 90 days of the member's death; or
734 (ii) following the month in which the application is received by the office, if the
735 application is received by the office more than 90 days after the member's death.
736 Section 19. Section 49-16-502 is amended to read:
737 49-16-502. Death of active member in Division B -- Payment of benefits.
738 (1) If an active member of this system enrolled in Division B under Section 49-16-301
739 dies, benefits are payable as follows:
740 (a) If the death is classified by the office as a line-of-duty death, benefits are payable as
741 follows:
742 (i) If the member has accrued less than 20 years of firefighter service credit, the
743 surviving spouse [
744 (A) a lump sum equal to six months of the active member's final average salary; and
745 (B) an allowance equal to 37.5% of the member's final average monthly salary.
746 (ii) If the member has accrued 20 or more years of firefighter service credit, the
747 member shall be considered to have retired with an allowance calculated under Section
748 49-16-402 and the surviving spouse [
749 payable to a surviving spouse under Section 49-16-504.
750 (b) If the death is not classified by the office as a line-of-duty death, the benefits are
751 payable as follows:
752 (i) If the member has accrued five or more years of firefighter service credit, the death
753 is considered line-of-duty and the surviving spouse [
754 (A) a lump sum of $1,500; and
755 (B) an allowance as established under Subsection (1)(a)(i)(B).
756 (ii) If the member has accrued less than five years of firefighter service credit, the
757 surviving spouse [
758 plus 50% of the member's most recent 12 months compensation.
759 (c) If the member has accrued five or more years of firefighter service credit, the
760 member's unmarried children until they reach age 21 or dependent unmarried children with a
761 mental or physical disability, shall receive a monthly allowance of $75.
762 (2) (a) [
763 spouse, [
764 divided and paid to each unmarried child until the child reaches age 21.
765 (b) The payments shall be made to the surviving parent or duly appointed guardian or
766 as provided under Sections 49-11-609 and 49-11-610.
767 (3) If a benefit is not distributed under [
768 and the member has designated a beneficiary, the member's member contributions shall be paid
769 to the beneficiary.
770 (4) The combined monthly payments made to the beneficiaries of any member under
771 this section may not exceed 75% of the member's final average monthly salary.
772 (5) (a) A surviving spouse who requests a benefit under this section shall apply in
773 writing to the office.
774 (b) The allowance shall begin on the first day of the month:
775 (i) following the month in which the member died, if the application is received by the
776 office within 90 days of the member's death; or
777 (ii) following the month in which the application is received by the office, if the
778 application is received by the office more than 90 days after the member's death.
779 Section 20. Section 49-16-503 is amended to read:
780 49-16-503. Benefits payable upon death of inactive member.
781 (1) If an inactive member who has less than 20 years of firefighter service credit dies,
782 the surviving spouse [
783
784 contributions or $500, whichever is greater.
785 (2) (a) If an inactive member with 20 or more years of firefighter service credit dies,
786 the surviving spouse [
787 the amount the member would have received had retirement occurred on the first of the month
788 following the month in which the death occurred.
789 (b) This allowance shall be based on years of service credit and final average monthly
790 salary under Section 49-16-402, reduced actuarially from age 50 to the age of the member at
791 the time of death if the member is under 50 years of age at the time of death.
792 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
793 writing to the office.
794 (b) The allowance shall begin on the first day of the month:
795 (i) following the month in which the member died, if the application is received by the
796 office within 90 days of the member's death; or
797 (ii) following the month in which the application is received by the office, if the
798 application is received by the office more than 90 days after the member's death.
799 Section 21. Section 49-16-504 is amended to read:
800 49-16-504. Benefits payable upon death of retired member.
801 (1) If a retiree who retired under either Division A or Division B dies, the retiree's
802 surviving spouse [
803 allowance that was being paid to the retiree at the time of death.
804 (2) If the retiree retired solely under Division B and dies leaving unmarried children
805 under the age of 21 or dependent unmarried children with a mental or physical disability, the
806 children shall qualify for a benefit as prescribed under Subsection 49-16-502(1)(c).
807 (3) (a) A beneficiary who qualifies for a monthly benefit under this section shall apply
808 in writing to the office.
809 (b) The allowance shall begin on the first day of the month following the month in
810 which the:
811 (i) member or participant died, if the application is received by the office within 90
812 days of the date of death of the member or participant; or
813 (ii) application is received by the office, if the application is received by the office
814 more than 90 days after the date of death of the member or participant.
815 Section 22. Section 49-16-505 is amended to read:
816 49-16-505. Benefits for surviving spouse under Division A or Division B.
817 The surviving spouse [
818 under either Division A or Division B, whichever provides the larger benefit, but may not
819 receive a benefit under both divisions if it would result in a duplicate benefit.
820 Section 23. Section 49-16-506 is amended to read:
821 49-16-506. Minimum allowance for surviving spouse.
822 The minimum allowance payable to the surviving spouse who qualifies for an
823 allowance under Section 49-16-501, 49-16-502, 49-16-503 or 49-16-504, shall be $350 per
824 month.
825 Section 24. Section 49-16-507 is amended to read:
826 49-16-507. Benefits payable upon death of active or inactive member without a
827 surviving spouse or minor children.
828 If an active or inactive member dies and at the time of death the member does not have
829 a surviving spouse or minor children, the benefit payable to a designated beneficiary is a refund
830 of the member's member contributions or $500, whichever is larger.
831 Section 25. Section 49-16-508 is enacted to read:
832 49-16-508. Surviving spouse includes certain former spouses -- Benefit calculation
833 for former spouse.
834 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
835 benefits on file with the office before the member's death date in accordance with Section
836 49-11-612 is calculated according to the manner in which the court order specified benefits to
837 be partitioned, whether as a fixed amount or as a percentage of the benefit.
838 (2) If the death benefits under this section are partitioned among more than one
839 surviving spouse due to domestic relations order benefits on file with the office before the
840 member's death date in accordance with Section 49-11-612, the total amount received by the
841 surviving spouses may not exceed the death benefits normally provided to one surviving
842 spouse under this section.
843 Section 26. Section 49-17-501 is amended to read:
844 49-17-501. Death benefit for members before retirement -- Computation.
845 (1) Upon the receipt of acceptable proof of death of a member before the member's
846 retirement date, the member's surviving spouse [
847 the following death benefits:
848 (a) a refund of the member's member contributions, including refund interest, plus 65%
849 of the member's most recent 12 months' compensation prior to death; or
850 (b) an allowance equal to 65% of the allowance computed in accordance with Section
851 49-17-402, but disregarding early retirement reductions.
852 (2) If there is no surviving spouse [
853
854 accordance with Sections 49-11-609 and 49-11-610.
855 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
856 writing to the office.
857 (b) The allowance shall begin on the first day of the month:
858 (i) following the month in which the member died, if the application is received by the
859 office within 90 days of the member's death; or
860 (ii) following the month in which the application is received by the office, if the
861 application is received by the office more than 90 days after the member's death.
862 Section 27. Section 49-17-502 is amended to read:
863 49-17-502. Benefits payable upon death of retired member.
864 (1) (a) The death benefit payable to a retiree's surviving spouse [
865 an allowance equal to 65% of the allowance which was being paid to the retiree at the time of
866 death.
867 (b) The effective date of the accrual of this allowance is the first day of the month
868 following the month in which the retiree died.
869 (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time
870 of retirement, a retiree may elect to increase the spousal death benefit up to 75% of an
871 allowance computed in accordance with Section 49-17-402.
872 (b) If an election is made under Subsection (2)(a), the member's allowance shall be
873 reduced to reflect the actuarial equivalent necessary to pay for the increased spousal death
874 benefit above 65%.
875 (3) (a) A surviving spouse who qualifies for a monthly benefit under this section shall
876 apply in writing to the office.
877 (b) The allowance shall begin on the first day of the month following the month in
878 which the:
879 (i) member or participant died, if the application is received by the office within 90
880 days of the date of death of the member or participant; or
881 (ii) application is received by the office, if the application is received by the office
882 more than 90 days after the date of death of the member or participant.
883 Section 28. Section 49-17-503 is enacted to read:
884 49-17-503. Surviving spouse includes certain former spouses -- Benefit calculation
885 for former spouse.
886 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
887 benefits on file with the office before the member's death date in accordance with Section
888 49-11-612 is calculated according to the manner in which the court order specified benefits to
889 be partitioned, whether as a fixed amount or as a percentage of the benefit.
890 (2) If the death benefits under this section are partitioned among more than one
891 surviving spouse due to domestic relations order benefits on file with the office before the
892 member's death date in accordance with Section 49-11-612, the total amount received by the
893 surviving spouses may not exceed the death benefits normally provided to one surviving
894 spouse under this section.
895 Section 29. Section 49-18-501 is amended to read:
896 49-18-501. Death benefit for members before retirement -- Computation.
897 (1) Upon the receipt of acceptable proof of death of a member before the member's
898 retirement date, the member's surviving spouse [
899 the following death benefits:
900 (a) a refund of the member's member contributions, if any, plus 65% of the member's
901 most recent 12 months' compensation prior to death; or
902 (b) an allowance equal to 65% of the allowance computed in accordance with Section
903 49-18-402, but disregarding early retirement reductions.
904 (2) If there is no surviving spouse [
905
906 49-11-609 and 49-11-610.
907 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
908 writing to the office.
909 (b) The allowance shall begin on the first day of the month:
910 (i) following the month in which the member died, if the application is received by the
911 office within 90 days of the member's death; or
912 (ii) following the month in which the application is received by the office, if the
913 application is received by the office more than 90 days after the member's death.
914 Section 30. Section 49-18-502 is amended to read:
915 49-18-502. Benefits payable upon death of retired member.
916 (1) The death benefit payable to a retiree's surviving spouse [
917 allowance equal to 65% of the allowance which was being paid to the retiree at the time of
918 death.
919 (2) (a) Notwithstanding the amount of the allowance under Subsection (1), at the time
920 of retirement, a retiree may elect to increase the spousal death benefit up to 75% of an
921 allowance computed in accordance with Section 49-18-402.
922 (b) If an election is made under Subsection (2)(a), the member's allowance shall be
923 reduced to an amount payable monthly for life to reflect the actuarial equivalent necessary to
924 pay for the increased spousal death benefit above 65%.
925 (3) (a) A surviving spouse who qualifies for a monthly benefit under this section shall
926 apply in writing to the office.
927 (b) The allowance shall begin on the first day of the month following the month in
928 which the:
929 (i) member or participant died, if the application is received by the office within 90
930 days of the date of death of the member or participant; or
931 (ii) application is received by the office, if the application is received by the office
932 more than 90 days after the date of death of the member or participant.
933 Section 31. Section 49-18-503 is enacted to read:
934 49-18-503. Surviving spouse includes certain former spouses -- Benefit calculation
935 for former spouse.
936 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
937 benefits on file with the office before the member's death date in accordance with Section
938 49-11-612 is calculated according to the manner in which the court order specified benefits to
939 be partitioned, whether as a fixed amount or as a percentage of the benefit.
940 (2) If the death benefits under this section are partitioned among more than one
941 surviving spouse due to domestic relations order benefits on file with the office before the
942 member's death date in accordance with Section 49-11-612, the total amount received by the
943 surviving spouses may not exceed the death benefits normally provided to one surviving
944 spouse under this section.
945 Section 32. Section 49-19-501 is amended to read:
946 49-19-501. Death of member or retiree -- Surviving spouse benefit.
947 (1) Upon the death of a governor or legislator who has not yet retired and who has
948 completed four or more years in the elected office, the member's surviving spouse [
949
950 legislator would have been entitled upon reaching age 65, if the governor or legislator and
951 surviving spouse had been married at least six months.
952 (2) Upon the death of a governor or legislator receiving an allowance under this plan,
953 the member's surviving spouse [
954 the allowance being paid to the member at the time of death.
955 (3) (a) A surviving spouse who requests a benefit under this section shall apply in
956 writing to the office.
957 (b) The allowance shall begin on the first day of the month:
958 (i) following the month in which the member died, if the application is received by the
959 office within 90 days of the member's death; or
960 (ii) following the month in which the application is received by the office, if the
961 application is received by the office more than 90 days after the member's death.
962 Section 33. Section 49-19-502 is enacted to read:
963 49-19-502. Surviving spouse at the time of death includes certain former spouses
964 -- Benefit calculation for former spouse.
965 (1) The benefit calculation for a surviving spouse with a valid domestic relations order
966 benefits on file with the office before the member's death date in accordance with Section
967 49-11-612 is calculated according to the manner in which the court order specified benefits to
968 be partitioned, whether as a fixed amount or as a percentage of the benefit.
969 (2) If the death benefits under this section are partitioned among more than one
970 surviving spouse due to domestic relations order benefits on file with the office before the
971 member's death date in accordance with Section 49-11-612, the total amount received by the
972 surviving spouses may not exceed the death benefits normally provided to one surviving
973 spouse under this section.
974 Section 34. Section 49-22-502 is amended to read:
975 49-22-502. Death of married members -- Service retirement benefits to surviving
976 spouse.
977 (1) As used in this section, "member's full allowance" means an Option Three
978 allowance calculated under Section 49-22-305 without an actuarial reduction.
979 (2) Upon the request of a deceased member's [
980
981 the first day of the month following the month in which the member died if the following
982 requirements are met:
983 (a) the member has:
984 (i) 15 or more years of service credit;
985 (ii) attained age 62 with 10 or more years of service credit; or
986 (iii) attained age 65 with four or more years of service credit; and
987 (b) the member dies leaving a surviving spouse [
988
989 (3) The surviving spouse who requests a benefit under this section shall apply in
990 writing to the office. The allowance shall begin on the first day of the month:
991 (a) following the month in which the member died, if the application is received by the
992 office within 90 days of the member's death; or
993 (b) following the month in which the application is received by the office, if the
994 application is received by the office more than 90 days after the [
995 (4) The allowance payable to a surviving spouse under Subsection (2) is as follows:
996 (a) if the member has 25 or more years of service credit at the time of death, the
997 surviving spouse shall receive the member's full allowance;
998 (b) if the member has between 20-24 years of service credit and is not age 60 or older
999 at the time of death, the surviving spouse shall receive 2/3 of the member's full allowance;
1000 (c) if the member has between 15-19 years of service credit and is not age 62 or older
1001 at the time of death, the surviving spouse shall receive 1/3 of the member's full allowance; or
1002 (d) if the member is age 60 or older with 20 or more years of service credit, age 62 or
1003 older with 10 or more years of service credit, or age 65 or older with four or more years of
1004 service credit at the time of death, the surviving spouse shall receive an Option Three benefit
1005 with actuarial reductions.
1006 (5) The benefit calculation for a surviving spouse with a valid domestic relations order
1007 benefits on file with the office before the member's death date in accordance with Section
1008 49-11-612 is calculated according to the manner in which the court order specified benefits to
1009 be partitioned, whether as a fixed amount or as a percentage of the benefit.
1010 [
1011 section are retirement benefits and shall be paid in addition to any other payments made under
1012 Section 49-22-501 and shall constitute a full and final settlement of the claim of the surviving
1013 spouse or any other beneficiary filing a claim for benefits under Section 49-22-501.
1014 (7) If the death benefits under this section are partitioned among more than one
1015 surviving spouse due to domestic relations order benefits on file with the office before the
1016 member's death date in accordance with Section 49-11-612, the total amount received by the
1017 surviving spouses may not exceed the death benefits normally provided to one surviving
1018 spouse under this section.
1019 Section 35. Section 49-23-301 is amended to read:
1020 49-23-301. Contributions.
1021 (1) Participating employers and members shall pay the certified contribution rates to
1022 the office to maintain the defined benefit portion of this system on a financially and actuarially
1023 sound basis in accordance with Subsection (2).
1024 (2) (a) A participating employer shall pay up to 12% of compensation toward the
1025 certified contribution rate to the office for the defined benefit portion of this system.
1026 (b) A member shall only pay to the office the amount, if any, of the certified
1027 contribution rate for the defined benefit portion of this system that exceeds the percent of
1028 compensation paid by the participating employer under Subsection (2)(a).
1029 (c) In addition to the percent specified under Subsection (2)(a), the participating
1030 employer shall pay the corresponding Tier I system amortization rate of the employee's
1031 compensation to the office to be applied to the employer's corresponding Tier I system liability.
1032 (3) A participating employer may not elect to pay all or part of the required member
1033 contributions under Subsection (2)(b), in addition to the required participating employer
1034 contributions.
1035 (4) (a) A member contribution is credited by the office to the account of the individual
1036 member.
1037 (b) This amount, together with refund interest, is held in trust for the payment of
1038 benefits to the member or the member's beneficiaries.
1039 (c) A member contribution is vested and nonforfeitable.
1040 (5) (a) Each member is considered to consent to payroll deductions of member
1041 contributions.
1042 (b) The payment of compensation less these payroll deductions is considered full
1043 payment for services rendered by the member.
1044 (6) Except as provided under Subsection (7), benefits provided under the defined
1045 benefit portion of the Tier II hybrid retirement system created under this part:
1046 (a) may not be increased unless the actuarial funded ratios of all systems under this title
1047 reach 100%; and
1048 (b) may be decreased only in accordance with the provisions of Section 49-23-309.
1049 (7) The Legislature authorizes an increase to the death benefit provided to a Tier II
1050 public safety service employee or firefighter member's surviving spouse [
1051 effective on May 12, 2015, as provided in Section 49-23-503.
1052 Section 36. Section 49-23-502 is amended to read:
1053 49-23-502. Death of married members -- Service retirement benefits to surviving
1054 spouse.
1055 (1) As used in this section, "member's full allowance" means an Option Three
1056 allowance calculated under Section 49-23-304 without an actuarial reduction.
1057 (2) Upon the request of a deceased member's [
1058 the member's death, the deceased member is considered to have retired under Option Three on
1059 the first day of the month following the month in which the member died if the following
1060 requirements are met:
1061 (a) the member has:
1062 (i) 15 or more years of service credit;
1063 (ii) attained age 62 with 10 or more years of service credit; or
1064 (iii) attained age 65 with four or more years of service credit; and
1065 (b) the member dies leaving a surviving spouse [
1066
1067 (3) The surviving spouse who requests a benefit under this section shall apply in
1068 writing to the office. The allowance shall begin on the first day of the month:
1069 (a) following the month in which the member died, if the application is received by the
1070 office within 90 days of the member's death; or
1071 (b) following the month in which the application is received by the office, if the
1072 application is received by the office more than 90 days after the [
1073 (4) The allowance payable to a surviving spouse under Subsection (2) is:
1074 (a) if the member has 25 or more years of service credit at the time of death, the
1075 surviving spouse shall receive the member's full allowance;
1076 (b) if the member has between 20-24 years of service credit and is not age 60 or older
1077 at the time of death, the surviving spouse shall receive two-thirds of the member's full
1078 allowance;
1079 (c) if the member has between 15-19 years of service credit and is not age 62 or older
1080 at the time of death, the surviving spouse shall receive one-third of the member's full
1081 allowance; or
1082 (d) if the member is age 60 or older with 20 or more years of service credit, age 62 or
1083 older with 10 or more years of service credit, or age 65 or older with four or more years of
1084 service credit at the time of death, the surviving spouse shall receive an Option Three benefit
1085 with actuarial reductions.
1086 (5) The benefit calculation for a surviving spouse with a valid domestic relations order
1087 benefits on file with the office before the member's death date in accordance with Section
1088 49-11-612 is calculated according to the manner in which the court order specified benefits to
1089 be partitioned, whether as a fixed amount or as a percentage of the benefit.
1090 [
1091 section are retirement benefits and shall be paid in addition to any other payments made under
1092 Section 49-23-501 and shall constitute a full and final settlement of the claim of the surviving
1093 spouse or any other beneficiary filing a claim for benefits under Section 49-23-501.
1094 (7) If the death benefits under this section or Section 49-23-503 are partitioned among
1095 more than one surviving spouse due to domestic relations order benefits on file with the office
1096 before the member's death date in accordance with Section 49-11-612, the total amount
1097 received by the surviving spouses may not exceed the death benefits normally provided to one
1098 surviving spouse under this section.
1099 Section 37. Section 49-23-503 is amended to read:
1100 49-23-503. Death of active member in line of duty -- Payment of benefits.
1101 If an active member of this system dies, benefits are payable as follows:
1102 (1) If the death is classified by the office as a line-of-duty death, benefits are payable as
1103 follows:
1104 (a) If the member has accrued less than 20 years of public safety service or firefighter
1105 service credit, the surviving spouse [
1106 months of the active member's final average salary and an allowance equal to 30% of the
1107 member's final average monthly salary.
1108 (b) If the member has accrued 20 or more years of public safety service or firefighter
1109 service credit, the member shall be considered to have retired with an Option One allowance
1110 calculated without an actuarial reduction under Section 49-23-304 and the surviving spouse [
1111
1112 (2) (a) A volunteer firefighter is eligible for a line-of-duty death benefit under this
1113 section if the death results from external force, violence, or disease directly resulting from
1114 firefighter service.
1115 (b) The lowest monthly compensation of firefighters of a city of the first class in this
1116 state at the time of death shall be considered to be the final average monthly salary of a
1117 volunteer firefighter for purposes of computing these benefits.
1118 (c) Each volunteer fire department shall maintain a current roll of all volunteer
1119 firefighters which meet the requirements of Subsection 49-23-102(13) to determine the
1120 eligibility for this benefit.
1121 (3) (a) If the death is classified as a line-of-duty death by the office, death benefits are
1122 payable under this section and the surviving spouse [
1123 benefits under Section 49-23-502.
1124 (b) If the death is not classified as a line-of-duty death by the office, benefits are
1125 payable in accordance with Section 49-23-502.
1126 (4) (a) A surviving spouse who qualifies for a monthly benefit under this section shall
1127 apply in writing to the office.
1128 (b) The allowance shall begin on the first day of the month following the month in
1129 which the:
1130 (i) member or participant died, if the application is received by the office within 90
1131 days of the date of death of the member or participant; or
1132 (ii) application is received by the office, if the application is received by the office
1133 more than 90 days after the date of death of the member or participant.