Utah Code > Title 49 > Chapter 16 > Part 3 – Contributions
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§ 49-16-301 | Contributions — Two divisions — Election by employer to pay employee contributions — Accounting for and vesting of worker contributions — Deductions |
Terms Used In Utah Code > Title 49 > Chapter 16 > Part 3 - Contributions
- Compensation: includes performance-based bonuses and cost-of-living adjustments. See Utah Code 49-16-102
- 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
- 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
- Firefighter service: means employment normally requiring an average of 2,080 hours of regularly scheduled employment per year rendered by a member who is:(5)(a)(i) a firefighter service employee trained in firefighter techniques and assigned to a position of hazardous duty with a regularly constituted fire department;(5)(a)(ii) the state fire marshal appointed under Section 53-7-103 or a deputy state fire marshal; or(5)(a)(iii) an emergency medical service personnel. See Utah Code 49-16-102
- 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
- Member contributions: means the sum of the contributions paid to a system or the Utah Governors' and Legislators' Retirement Plan, including refund interest if allowed by a system, and which are made by:
(32)(a) the member; and(32)(b) the participating employer on the member's behalf under Section 414(h) of the Internal Revenue Code. See Utah Code 49-11-102- Office: means the Utah State Retirement Office. See Utah Code 49-11-102
- Participating employer: means an employer that meets the participation requirements of Section 49-16-201. See Utah Code 49-16-102
- System: means the Firefighters' Retirement System created under this chapter. See Utah Code 49-16-102