Utah Code 49-11-1205 v2. Postretirement reemployment restriction exceptions
Current as of: 2024 | Check for updates
|
Other versions
(1)
Terms Used In Utah Code 49-11-1205 v2
- Affiliated emergency services worker: means a person who:(1)(a)(i) is employed by a participating employer;(1)(a)(ii) performs emergency services for another participating employer that is a different agency;(1)(a)(iii) is trained in techniques and skills required for the emergency service;(1)(a)(iv) continues to receive regular training required for the service;(1)(a)(v) is on the rolls as a trained affiliated emergency services worker of the participating employer; and(1)(a)(vi) provides ongoing service for a participating employer, which service may include service as a volunteer firefighter, reserve law enforcement officer, search and rescue worker, emergency medical technician, ambulance worker, park ranger, or public utilities worker. See Utah Code 49-11-1202
- Amortization: Paying off a loan by regular installments.
- Board: means the Utah State Retirement Board established under Section 49-11-202. See Utah Code 49-11-102
- Board member: means a person serving on the Utah State Retirement Board as established under Section 49-11-202. See Utah Code 49-11-102
- Bona fide termination of employment: means :
(3)(a) permanent separation from employment or a fee-for-service relationship with any participating employer; and(3)(b) separation from employment without a prearrangement that anticipates postretirement reemployment or a postretirement fee-for-service relationship with a participating employer. See Utah Code 49-11-1202 v2- Contributions: means the total amount paid by the participating employer and the member into a system or to the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act. See Utah Code 49-11-102
- Employer: means any department, educational institution, or political subdivision of the state eligible to participate in a government-sponsored retirement system under federal law. See Utah Code 49-11-102
- Member: means a person, except a retiree, with contributions on deposit with a system, the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act, or with a terminated system. See Utah Code 49-11-102
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Normal cost rate: means the normal cost rate, as defined in Section
49-11-102 , to be applied to the system that would have covered the retiree if the retiree's reemployed position were deemed to be an eligible, full-time position within that system. See Utah Code 49-11-1202 v2- Office: means the Utah State Retirement Office. See Utah Code 49-11-102
- Part-time appointed or elected board member: means an individual who:
(3)(a) serves in a position:(3)(a)(i) as a member of a board, commission, council, committee, panel, or other body of a participating employer; and(3)(a)(ii) that is designated in the participating employer's governing statute, charter, creation document, or similar document;(3)(b) is appointed or elected to the position for a definite and fixed term of office by official and duly recorded action of the participating employer;(3)(c) except for the service in the position, does not perform other work or service for compensation for the participating employer, whether as an employee or under a contract; and(3)(d) retires from a participating employer that is different than the participating employer with the position in which the person serves. See Utah Code 49-11-1202- Participating employer: means a participating employer, as defined by Chapter 12, Public Employees' Contributory Retirement Act, Chapter 13, Public Employees' Noncontributory Retirement Act, Chapter 14, Public Safety Contributory Retirement Act, Chapter 15, Public Safety Noncontributory Retirement Act, Chapter 16, Firefighters' Retirement Act, Chapter 17, Judges' Contributory Retirement Act, and Chapter 18, Judges' Noncontributory Retirement Act, or an agency financed in whole or in part by public funds which is participating in a system or plan as of January 1, 2002. See Utah Code 49-11-102
- Plan: means the Utah Governors' and Legislators' Retirement Plan created by Chapter 19, Utah Governors' and Legislators' Retirement Act, the New Public Employees' Tier II Defined Contribution Plan created by Chapter 22, Part 4, Tier II Defined Contribution Plan, the New Public Safety and Firefighter Tier II Defined Contribution Plan created by Chapter 23, Part 4, Tier II Defined Contribution Plan, or the defined contribution plans created under Section 49-11-801. See Utah Code 49-11-102
- Program: means the Public Employees' Insurance Program created under Chapter 20, Public Employees' Benefit and Insurance Program Act, or the Public Employees' Long-Term Disability program created under Chapter 21, Public Employees' Long-Term Disability Act. See Utah Code 49-11-102
- Public employee retiree: means a retiree who retires under:
(6)(a) Chapter 12, Public Employees' Contributory Retirement Act;(6)(b) Chapter 13, Public Employees' Noncontributory Retirement Act; or(6)(c) Chapter 22, Part 3, Tier II Hybrid Retirement System. See Utah Code 49-11-1202 v2- Public safety or firefighter retiree: means a retiree who retires under:
(7)(a) Chapter 14, Public Safety Contributory Retirement Act;(7)(b) Chapter 15, Public Safety Noncontributory Retirement Act;(7)(c) Chapter 16, Firefighters' Retirement Act; or(7)(d) Chapter 23, Part 3, Tier II Hybrid Retirement System. See Utah Code 49-11-1202 v2- reemployment: means work or service performed for a participating employer after retirement, in exchange for compensation. See Utah Code 49-11-1202
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Retiree: means an individual who has qualified for an allowance under this title. See Utah Code 49-11-102
- Retirement: means the status of an individual who has become eligible, applies for, and is entitled to receive an allowance under this title. See Utah Code 49-11-102
- retirement allowance: means the pension plus the annuity, including any cost of living or other authorized adjustments to the pension and annuity. See Utah Code 49-11-102
- Retirement date: means the date selected by the member on which the member's retirement becomes effective with the office. See Utah Code 49-11-102
- Service credit: means :
(50)(a) the period during which an employee is employed and compensated by a participating employer and meets the eligibility requirements for membership in a system or the Utah Governors' and Legislators' Retirement Plan, provided that any required contributions are paid to the office; and(50)(b) periods of time otherwise purchasable under this title. See Utah Code 49-11-102- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- System: means the individual retirement systems created by Chapter 12, Public Employees' Contributory Retirement Act, Chapter 13, Public Employees' Noncontributory Retirement Act, Chapter 14, Public Safety Contributory Retirement Act, Chapter 15, Public Safety Noncontributory Retirement Act, Chapter 16, Firefighters' Retirement Act, Chapter 17, Judges' Contributory Retirement Act, Chapter 18, Judges' Noncontributory Retirement Act, and Chapter 19, Utah Governors' and Legislators' Retirement Act, the defined benefit portion of the Tier II Hybrid Retirement System under Chapter 22, Part 3, Tier II Hybrid Retirement System, and the defined benefit portion of the Tier II Hybrid Retirement System under Chapter 23, Part 3, Tier II Hybrid Retirement System. See Utah Code 49-11-102
- Tier II: includes :
(55)(b)(i) the Tier II hybrid system established under:(55)(b)(i)(A) Chapter 22, Part 3, Tier II Hybrid Retirement System; or(55)(b)(i)(B) Chapter 23, Part 3, Tier II Hybrid Retirement System; and(55)(b)(ii) the Tier II Defined Contribution Plan (Tier II DC Plan) established under:(55)(b)(ii)(A) Chapter 22, Part 4, Tier II Defined Contribution Plan; or(55)(b)(ii)(B) Chapter 23, Part 4, Tier II Defined Contribution Plan. See Utah Code 49-11-102- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
- Writing: includes :
(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5(1)(a) The office may not cancel the retirement allowance of a retiree who is reemployed with a participating employer within one year of the retiree’s retirement date if:(1)(a)(i) the retiree is not reemployed by a participating employer for a period of at least 60 days from the retiree’s retirement date;(1)(a)(ii) the retiree has a bona fide termination of employment on the retiree’s retirement date;(1)(a)(iii) upon reemployment after the break in service under Subsection (1)(a)(i), the retiree does not receive any employer paid benefits, including:(1)(a)(iii)(A) retirement service credit or retirement-related contributions;(1)(a)(iii)(B) medical benefits;(1)(a)(iii)(C) dental benefits;(1)(a)(iii)(D) other insurance benefits except for workers’ compensation as provided under Title 34A, Chapter 2, Workers’ Compensation Act, Title 34A, Chapter 3, Utah Occupational Disease Act, and withholdings required by federal or state law for social security, Medicare, and unemployment insurance; or(1)(a)(iii)(E) paid time off, including sick, annual, or other type of leave; and(1)(a)(iv)(1)(a)(iv)(A) the retiree does not earn in any calendar year of reemployment an amount in excess of the lesser of $15,000 or one-half of the retiree’s final average salary upon which the retiree’s retirement allowance is based; or(1)(a)(iv)(B) the retiree is reemployed as a judge as defined under Section78A-11-102 .(1)(b) The board shall adjust the amounts under Subsection (1)(a)(iv) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.(2) A retiree shall be considered as having completed the one-year separation from employment with a participating employer described in Section49-11-1204 , if the retiree:(2)(a) before retiring:(2)(a)(i) was employed with a participating employer as a public safety service employee as defined in Section49-14-102 ,49-15-102 , or49-23-102 ;(2)(a)(ii) during the employment under Subsection (2)(a)(i), suffered a physical injury resulting from external force or violence while performing the duties of the employment, for which injury the retiree would have been approved for total disability in accordance with the provisions under Chapter 21, Public Employees’ Long-Term Disability Act, if years of service are not considered;(2)(a)(iii) had less than 30 years of service credit but had sufficient service credit to retire, with an unreduced allowance making the public safety service employee ineligible for long-term disability payments under Chapter 21, Public Employees’ Long-Term Disability Act, or a substantially similar long-term disability program;(2)(a)(iv) does not receive any long-term disability benefits from any participating employer; and(2)(a)(v) is at least 50 years old; and(2)(b) is reemployed by a different participating employer.(3)(3)(a) The office may not cancel the retirement allowance of a retiree who is employed as an affiliated emergency services worker within one year of the retiree’s retirement date if the affiliated emergency services worker does not receive any compensation, except for:(3)(a)(i) a nominal fee, stipend, discount, tax credit, voucher, or other fixed sum of money or cash equivalent payment not tied to productivity and paid periodically for services;(3)(a)(ii) a length-of-service award;(3)(a)(iii) insurance policy premiums paid by the participating employer in the event of death of an affiliated emergency services worker or a line-of-duty accidental death or disability; or(3)(a)(iv) reimbursement of expenses incurred in the performance of duties.(3)(b) For purposes of Subsections (3)(a)(i) and (ii), the total amount of any discounts, tax credits, vouchers, and payments to an affiliated emergency services worker may not exceed $500 per month.(3)(c) The board shall adjust the amount under Subsection (3)(b) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average as determined by the board.(3)(d) A retiree is eligible for an exemption from the requirement to cease service without cancellation of a retirement allowance under this Subsection (3) only if the retiree, at the time of retirement, is at least:(3)(d)(i) 50 years old, if the retiree is retiring from a public safety system or a firefighter system; or(3)(d)(ii) 55 years old.(4)(4)(a) The office may not cancel the retirement allowance of a retiree who is employed as a part-time appointed or elected board member within one year after the retiree’s retirement date if the part-time appointed or elected board member does not receive any compensation exceeding the amount described in this Subsection (4).(4)(b) A retiree who is a part-time appointed or elected board member for one or more boards, commissions, councils, committees, panels, or other bodies of participating employers:(4)(b)(i) may receive an aggregate amount of compensation, remuneration, a stipend, or other benefit for service on a single or multiple boards, commissions, councils, committees, panels, or other bodies of no more than $5,000 per year; and(4)(b)(ii) may not receive an employer paid retirement service credit or retirement-related contribution.(4)(c) For purposes of Subsection (4)(b)(i):(4)(c)(i) a part-time appointed or elected board member’s compensation includes:(4)(c)(i)(A) an amount paid for the part-time appointed or elected board member’s coverage in a group insurance plan provided by the participating employer; and(4)(c)(i)(B) the part-time appointed or elected board member’s receipt of any other benefit provided by the participating employer; and(4)(c)(ii) the part-time appointed or elected board member’s compensation does not include:(4)(c)(ii)(A) an amount the participating employer pays for employer-matching employment taxes, if the participating employer treats the part-time appointed or elected board member as an employee for federal tax purposes; or(4)(c)(ii)(B) an amount that the part-time appointed or elected board member receives for per diem and travel expenses for up to 12 approved meetings or activities of the government board per year, if the per diem and travel expenses do not exceed the amounts established by the Division of Finance under Sections63A-3-106 and63A-3-107 or by rules made by the Division of Finance according to Sections63A-3-106 and63A-3-107 .(4)(d) The board shall adjust the amount under Subsection (4)(b)(i) by the annual change in the Consumer Price Index during the previous calendar year as measured by a United States Bureau of Labor Statistics Consumer Price Index average, as determined by the board.(5)(5)(a) The office may not cancel the retirement allowance of a retiree who is reemployed with a participating employer within one year of the retiree’s retirement date if:(5)(a)(i) the retiree has a bona fide termination of employment on the retiree’s retirement date;(5)(a)(ii) the retiree is not employed, including by a fee-for-service relationship, with any participating employer for a period of:(5)(a)(ii)(A) at least 90 days if the retiree is a public employee retiree; or(5)(a)(ii)(B) at least 90 days if the retiree is a public safety or firefighter retiree;(5)(a)(iii) the retiree agrees to a modified retirement allowance as described in Subsections (5)(b), (c), and (d); and(5)(a)(iv) the participating employer that reemploys the retiree agrees to pay to the office the normal cost rate in addition to the amortization rate.(5)(b) During a period of reemployment, the retiree:(5)(b)(i) receives a retirement allowance that is 20% less than the retirement allowance the retiree is entitled to receive in accordance with:(5)(b)(i)(A) for a retiree who retired under Chapter 12, Public Employees’ Contributory Retirement Act, Section49-12-402 ;(5)(b)(i)(B) for a retiree who retired under Chapter 13, Public Employees’ Noncontributory Retirement Act, Section49-13-402 ; or(5)(b)(i)(C) for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section49-22-305 ; or(5)(b)(ii) a retirement allowance that is 15% less than the retirement allowance the retiree is entitled to receive in accordance with:(5)(b)(ii)(A) for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section49-14-402 ;(5)(b)(ii)(B) for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section49-15-402 ;(5)(b)(ii)(C) for a retiree who retired under Chapter 16, Firefighters’ Retirement Act, Section49-16-402 ; or(5)(b)(ii)(D) for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section49-23-304 .(5)(c) During the period of reemployment, the retiree does not receive the annual cost-of-living adjustment described in:(5)(c)(i) for a retiree who retired under Chapter 12, Public Employees’ Contributory Retirement Act, Section49-12-407 ;(5)(c)(ii) for a retiree who retired under Chapter 13, Public Employees’ Noncontributory Retirement Act, Section49-13-407 ;(5)(c)(iii) for a retiree who retired under Chapter 14, Public Safety Contributory Retirement Act, Section49-14-403 ;(5)(c)(iv) for a retiree who retired under Chapter 15, Public Safety Noncontributory Retirement Act, Section49-15-403 ;(5)(c)(v) for a retiree who retired under Chapter 16, Firefighters’ Retirement Act, Section49-16-403 ;(5)(c)(vi) for a retiree who retired under Chapter 22, Part 3, Tier II Hybrid Retirement System, Section49-22-308 ; or(5)(c)(vii) for a retiree who retired under Chapter 23, Part 3, Tier II Hybrid Retirement System, Section49-23-307 .(5)(d)(5)(d)(i) The office shall begin paying the retiree’s full retirement allowance on the first day of the month following the month in which the office receives written notification that the reemployed retiree has a subsequent retirement date based on a termination of the reemployment.(5)(d)(ii)(5)(d)(ii)(A) For purposes of Subsection (5)(d)(i), the full retirement allowance includes the elimination of the allowance reduction described in Subsection (5)(b)(i) or (5)(b)(ii) and the annual cost-of-living adjustment that was prohibited under Subsection (5)(c) during the period of reemployment.(5)(d)(ii)(B) A retiree may not receive the difference between the full retirement allowance and the reduced retirement allowance described in Subsection (5)(b)(i) or (5)(b)(ii) or the annual cost-of-living adjustment that the retiree would have received if the retiree had not been reemployed.(6)(6)(a) If a retiree is reemployed under the provisions of Subsection (1) or (4), the termination date of the reemployment, as confirmed in writing by the participating employer, is considered the retiree’s retirement date for the purpose of calculating the separation requirement described in Section49-11-1204 .(6)(b) The office shall cancel the retirement allowance of a retiree for the remainder of the calendar year if the reemployment with a participating employer exceeds the limitation under Subsection (1)(a)(iv), (3)(b), or (4)(b).(7) A retiree who is reemployed under the provisions of Subsection (5) may not subsequently be reemployed under Section49-11-1204 unless the office cancels the retirement allowance during the subsequent reemployment.