Utah Code 49-13-202. Participation of employers — Limitations — Exclusions — Admission requirements — Nondiscrimination requirements — Service credit purchases
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Terms Used In Utah Code 49-13-202
- Board: means the Utah State Retirement Board established under Section 49-11-202. See Utah Code 49-11-102
- Contributions: means the total amount paid by the participating employer and the member into a system or to the Utah Governors' and Legislators' Retirement Plan under Chapter 19, Utah Governors' and Legislators' Retirement Act. See Utah Code 49-11-102
- defined contribution plan: means any defined contribution plan or deferred compensation plan authorized under the Internal Revenue Code and administered by the board. See Utah Code 49-11-102
- 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
- Participating employer: means an employer that meets the participation requirements of Sections 49-13-201 and 49-13-202. See Utah Code 49-13-102
- 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
- Regular full-time employee: includes :(5)(b)(i) a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half time or more;(5)(b)(ii) a classified school employee:(5)(b)(ii)(A) who is hired before July 1, 2013; and(5)(b)(ii)(B) whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided;(5)(b)(iii) an officer, elective or appointive, who earns $500 or more per month, indexed as of January 1, 1990, as provided in Section 49-13-407;(5)(b)(iv) a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and(5)(b)(v) an individual who otherwise meets the definition of this Subsection (5) who performs services for a participating employer through a professional employer organization or similar arrangement. See Utah Code 49-13-102
- 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
- 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 Public Employees' Noncontributory Retirement System. See Utah Code 49-13-102
- Years of service credit: means :
(7)(a) a period consisting of 12 full months as determined by the board;(7)(b) a period determined by the board, whether consecutive or not, during which a regular full-time employee performed services for a participating employer, including any time the regular full-time employee was absent on a paid leave of absence granted by a participating employer or was absent in the service of the United States government on military duty as provided by this chapter; or(7)(c) the regular school year consisting of not less than eight months of full-time service for a regular full-time employee of an educational institution. See Utah Code 49-13-102(1)(a) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system.(1)(b) In addition to participation in this system, a participating employer may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for the participating employer’s employees.(2) The following employers may be excluded from participation in this system:(2)(a) an employer not initially admitted or included as a participating employer in this system before January 1, 1982, if:(2)(a)(i) the employer elects not to provide or participate in any type of private or public retirement, supplemental or defined contribution plan, either directly or indirectly, for the employer’s employees, except for Social Security; or(2)(a)(ii) the employer offers another collectively bargained retirement benefit and has continued to do so on an uninterrupted basis since that date;(2)(b) an employer that is a charter school authorized under Title 53G, Chapter 5, Part 3, Charter School Authorization, and does not elect to participate in accordance with Section 53G-5-407;(2)(c) an employer that is a hospital created as a special service district under Title 17D, Chapter 1, Special Service District Act, that makes an election of nonparticipation in accordance with Subsection (5);(2)(d) an employer that is licensed as a nursing care facility under Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection, and created as a special service district under Title 17D, Chapter 1, Special Service District Act, in a rural area of the state that makes an election of nonparticipation in accordance with Subsection (5); or(2)(e) an employer that is a risk management association initially created by interlocal agreement before 1986 for the purpose of implementing a self-insurance joint protection program for the benefit of member municipalities of the association.(3) If an employer that may be excluded under Subsection (2)(a)(i) elects at any time to provide or participate in any type of public or private retirement, supplemental or defined contribution plan, either directly or indirectly, except for Social Security, the employer shall be a participating employer in this system regardless of whether the employer has applied for admission under Subsection (4).(4)(4)(a) An employer may, by resolution of the employer’s governing body, apply for admission to this system.(4)(b) Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.(5)(5)(a)(5)(a)(i) Until June 30, 2009, a employer that is a hospital created as a special service district under Title 17D, Chapter 1, Special Service District Act, may make an election of nonparticipation as an employer for retirement programs under this chapter.(5)(a)(ii) Until June 30, 2014, an employer that is licensed as a nursing care facility under Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection, and created as a special service district under Title 17D, Chapter 1, Special Service District Act, in a rural area of the state may make an election of nonparticipation as an employer for retirement programs under this chapter.(5)(a)(iii) On or before July 1, 2010, an employer described in Subsection (2)(e) may make an election of nonparticipation as an employer for retirement programs under this chapter.(5)(b) An election provided under Subsection (5)(a):(5)(b)(i) is a one-time election made no later than the time specified under Subsection (5)(a);(5)(b)(ii) shall be documented by a resolution adopted by the governing body of the employer;(5)(b)(iii) is irrevocable; and(5)(b)(iv) applies to the employer as described in Subsection (5)(a)(i), (ii), or (iii) and to all employees of that employer.(5)(c) The employer making an election under Subsection (5)(a) may offer employee benefit plans for the employer’s employees:(5)(c)(i) under Title 49, Chapter 20, Public Employees’ Benefit and Insurance Program Act; or(5)(c)(ii) under any other program.(6)(6)(a) If a participating employer purchases service credit on behalf of a regular full-time employee for service rendered prior to the participating employer’s admission to this system, the participating employer shall:(6)(a)(i) purchase service credit in a nondiscriminatory manner on behalf of all current and former regular full-time employees who were eligible for service credit at the time service was rendered; and(6)(a)(ii) comply with the provisions of Section 49-11-403, except for the requirement described in Subsection 49-11-403(2)(a).(6)(b) For a purchase made under this Subsection (6), an employee is not required to:(6)(b)(i) have at least four years of service credit before the purchase can be made; or(6)(b)(ii) forfeit service credit or any defined contribution balance based on the employer contributions under any other retirement system or plan based on the period of employment for which service credit is being purchased.