1     
PHASED RETIREMENT AMENDMENTS

2     
2020 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Val K. Potter

5     
Senate Sponsor: Don L. Ipson

6     

7     LONG TITLE
8     General Description:
9          This bill modifies phased retirement provisions of the Utah State Retirement and
10     Insurance Benefit Act.
11     Highlighted Provisions:
12          This bill:
13          ▸     modifies definitions applicable to the phased retirement program;
14          ▸     modifies phased retirement provisions applicable to public safety service employees
15     and firefighter service employees;
16          ▸     specifies provisions for a retiree employed on a three-quarter time basis who enters
17     a phased retirement agreement;
18          ▸     extends the repeal date for the phased retirement program; and
19          ▸     makes technical changes.
20     Money Appropriated in this Bill:
21          None
22     Other Special Clauses:
23          This bill provides a special effective date.
24     Utah Code Sections Affected:
25     AMENDS:
26          49-11-1301, as last amended by Laws of Utah 2017, Chapter 10
27          49-11-1303, as last amended by Laws of Utah 2017, Chapter 10
28          49-11-1306, as enacted by Laws of Utah 2016, Chapter 280 and last amended by
29     Coordination Clause, Laws of Utah 2016, Chapter 310

30          63I-1-249, as last amended by Laws of Utah 2018, Chapter 357
31     

32     Be it enacted by the Legislature of the state of Utah:
33          Section 1. Section 49-11-1301 is amended to read:
34          49-11-1301. Definitions.
35          As used in this part:
36          (1) "Amortization rate" means the amortization rate, as defined in Section 49-11-102,
37     to be applied to the system that would have covered the retiree if the retiree's part-time position
38     were considered to be an eligible, full-time position within that system.
39          (2) "Full-time" means a:
40          (a) regular full-time employee whose term of employment for a participating employer
41     contemplates continued employment during a fiscal or calendar year and whose employment
42     normally requires an average of 40 hours or more per week and who receives benefits normally
43     provided by the participating employer;
44          (b) teacher whose term of employment for a participating employer contemplates
45     continued employment during a school year and who teaches full time;
46          (c) firefighter service employee whose employment normally requires an average of
47     2,080 hours of regularly scheduled firefighter service per year; and
48          (d) public safety service employee whose employment normally requires an average of
49     2,080 hours of regularly scheduled public safety service per year.
50          (3) "Half-time" means [a]:
51          (a) a regular employee whose term of employment for a participating employer
52     contemplates continued employment during a fiscal or calendar year and whose employment
53     normally requires an average of 20 hours per week and who receives benefits normally
54     provided by the participating employer;
55          (b) a teacher whose term of employment for a participating employer contemplates
56     continued employment during a school year and who teaches half time;
57          (c) a firefighter service employee whose employment normally requires an average of

58     1,040 hours of regularly scheduled firefighter service per year; [and]
59          (d) a public safety service employee whose employment normally requires an average
60     of 1,040 hours of regularly scheduled public safety service per year[.]; and
61          (e) for a retiree employed before retirement as a public safety service employee or a
62     firefighter service employee in a position for which the participating employer established a
63     regularly scheduled work period in excess of 2,080 hours per year, one-half of that regularly
64     scheduled work period as long as the retiree has continuing employment in that same position.
65          (4) "Phased retirement" means continuing employment:
66          (a) on a half-time basis of a retiree with the same participating employer following the
67     retiree's retirement date while the retiree receives a reduced retirement allowance[.]; or
68          (b) on a three-quarter time basis of a retiree with the same participating employer
69     following the retiree's retirement date while the retiree receives a reduced retirement allowance
70     if the retiree is employed as a public safety service employee or a firefighter service employee.
71          (5) "Three-quarter time" means:
72          (a) a firefighter service employee whose employment normally requires an average of
73     1,560 hours of regularly scheduled firefighter service per year;
74          (b) a public safety service employee whose employment normally requires an average
75     of 1,560 hours of regularly scheduled public safety service per year; and
76          (c) for a retiree who was employed before retirement as a public safety service
77     employee or a firefighter service employee in a position for which the participating employer
78     established a regularly scheduled work period in excess of 2,080 hours per year, three quarters
79     of that regularly scheduled work period as long as the retiree has continuing employment in
80     that same position.
81          Section 2. Section 49-11-1303 is amended to read:
82          49-11-1303. Phased retirement -- Eligibility -- Restrictions -- Amortization rate --
83     Public safety service or firefighter service employees.
84          (1) A retiree is eligible for employment with only one position for only one
85     participating employer under phased retirement following the retiree's retirement date if:

86          (a) the retiree:
87          (i) is eligible to retire and retires in accordance with this title;
88          (ii) has been employed full time, for not less than four years immediately before the
89     retiree's retirement date;
90          (iii) for a retiree employed as a public safety service employee or a firefighter service
91     employee, is at least 50 years old;
92          [(iii)] (iv) completes and submits all required retirement forms to the office; and
93          [(iv)] (v) prior to the retiree's retirement date, completes and submits all required
94     phased retirement forms to the office; and
95          (b) the retiree and the participating employer enter into an agreement described under
96     Section 49-11-1304.
97          (2) A retiree shall begin phased retirement employment after the retiree's retirement
98     date but no later than 120 days after the retiree's retirement date.
99          (3) [For] Except as provided in Subsection (4), for the period of the phased retirement:
100          (a) the retiree receives 50% of the retiree's monthly allowance;
101          (b) the participating employer employs the retiree on a half-time basis;
102          (c) a participating employer that employs the retiree shall contribute the amortization
103     rate to the office [the amortization rate];
104          (d) the retiree or an alternate payee may not receive an annual cost-of-living adjustment
105     to the retiree's or alternate payee's allowance;
106          (e) any death benefits payable to a surviving spouse or other beneficiary shall be paid
107     based on 100% of the retiree's retirement allowance;
108          (f) the retiree may not receive any employer provided retirement benefits, service credit
109     accruals, or any retirement related contributions from the participating employer; and
110          (g) except as specified under this section, a retiree working under phased retirement
111     shall be treated in the same manner as any other part-time employee working a similar position
112     and number of hours with the participating employer, including:
113          (i) any non-retirement related benefits;

114          (ii) leave benefits;
115          (iii) medical benefits; and
116          (iv) other benefits.
117          (4) (a) If a retiree is employed as a public safety service employee or a firefighter
118     service employee, for the period of the phased retirement the requirements of Subsection (3) or
119     (4)(b) are satisfied.
120          (b) For the period of the phased retirement:
121          (i) the retiree is employed as a public safety service employee or a firefighter service
122     employee;
123          (ii) the retiree receives 25% of the retiree's monthly allowance;
124          (iii) the participating employer employs the retiree on a three-quarter time basis;
125          (iv) a participating employer that employs the retiree shall contribute to the office the
126     certified contribution rate applicable to the system that would have covered the retiree if the
127     retiree's part-time position were considered to be an eligible, full-time position within the
128     system;
129          (v) the retiree or an alternate payee may not receive an annual cost-of-living adjustment
130     to the retiree's or alternate payee's allowance;
131          (vi) any death benefits payable to a surviving spouse or other beneficiary shall be paid
132     based on 100% of the retiree's retirement allowance;
133          (vii) the retiree may not receive any employer provided retirement benefits, service
134     credit accruals, or any retirement related contributions from the participating employer; and
135          (viii) except as specified under this section, a retiree working under phased retirement
136     shall be treated in the same manner as any other part-time employee working a similar position
137     and number of hours with the participating employer, including:
138          (A) any non-retirement related benefits;
139          (B) leave benefits;
140          (C) medical benefits; and
141          (D) other benefits.

142          [(4)] (5) The office shall begin paying 100% of the retiree's retirement allowance on
143     the first day of the month following the month in which the office receives written notification
144     and any required supporting documentation that the retiree's phased retirement has been
145     irrevocably terminated.
146          Section 3. Section 49-11-1306 is amended to read:
147          49-11-1306. Reset of one year separation.
148          If a retiree is employed under a phased retirement agreement under this [section] part,
149     the termination date of the phased retirement employment, as confirmed in writing by the
150     participating employer, is considered the retiree's retirement date for the purpose of calculating
151     the separation requirement under Subsection 49-11-1204(2).
152          Section 4. Section 63I-1-249 is amended to read:
153          63I-1-249. Repeal dates, Title 49.
154          (1) Title 49, Chapter 11, Part 13, Phased Retirement, is repealed January 1, [2022]
155     2025.
156          (2) Section 49-20-418 is repealed January 1, 2022.
157          Section 5. Effective date.
158          This bill takes effect on January 1, 2021.