Utah Code Ann. § 49-12-202 – Participation of employers -- Limitations -- Exclusions -- Admission requirements -- Exceptions -- Nondiscrimination requirements.

(1)
1. (a) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system.
2. (b) In addition to their participation in this system, participating employers may provide or participate in public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their employees.
(2) The following employers may be excluded from participation in this system:
1. (a) an employer not initially admitted or included as a participating employer in this system prior to January 1, 1982 if:
  1. (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 its employees, except for Social Security; or
  2. (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 sponsored by the State Board of Education or a school district that makes an election of nonparticipation in accordance with Section 53A-1a-512 unless the charter school makes a one-time, irrevocable retraction of the election of nonparticipation in accordance with Subsection 53A-1a-512(9); or
3. (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 (4).
(3) An employer who did not become a participating employer in this system prior to July 1, 1986, may not participate in this system.
(4)
1. (a) 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.
2. (b) An election provided under Subsection (4)(a):
  1. (i) is a one-time election made no later than the time specified under Subsection (4)(a);
  2. (ii) shall be documented by a resolution adopted by the governing body of the special service district;
  3. (iii) is irrevocable; and
  4. (iv) applies to the special service district as the employer and to all employees of the special service district.
3. (c) The governing body of the special service district may offer employee benefit plans for its employees:
  1. (i) under Title 49, Chapter 20, Public Employees' Benefit and Insurance Program Act; or
  2. (ii) under any other program.
(5) If a participating employer purchases service credit on behalf of regular full-time employees for service rendered prior to the participating employer's admission to this system, the service credit shall be purchased 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.