Utah Code Ann. § 49-15-202 – Participation of employers -- Requirements -- Admission -- Full participation in system -- Supplemental programs authorized.

(1) An employer that employs public safety service employees and is required by Section 49-12-202 or 49-13-202 to be a participating employer in the Public Employees' Contributory Retirement System or the Public Employees' Noncontributory Retirement System shall cover all the employer's public safety service employees under one of the following systems or plans:
(2) An employer that covers the employer's public safety employees under Subsection (1)(d) is a participating employer in this system.
(3) If a participating employer under Subsection (1) covers any of the participating employer's public safety service employees under the Public Safety Contributory Retirement System or the Public Safety Noncontributory Retirement System, that participating employer shall cover all of the participating employer's public safety service employees under one of those systems, except for a public safety service employee initially entering employment with a participating employer beginning on or after July 1, 2011.
(4)
1. (a) Until June 30, 2011, an employer that is not participating in this system may by resolution of the employer's governing body apply for coverage of the employer's public safety service employees by this system.
2. (b) Upon approval of the board, the employer shall become a participating employer in this system subject to this title.
(5)
1. (a) If a participating employer purchases service credit on behalf of an employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:
  1. (i) purchase service credit in a nondiscriminatory manner on behalf of all current and former employees who were eligible for service credit at the time service was rendered; and
  2. (ii) comply with the provisions of Section 49-11-403, except for the requirement described in Subsection 49-11-403(2)(a).
2. (b) For a purchase made under this Subsection (5), an employee is not required to:
  1. (i) have at least four years of service credit before the purchase can be made; or
  2. (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.
(6) A participating employer may not withdraw from this system.
(7) In addition to participation in the 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 public employer's employees.

Amended by Chapter 193, 2021 General Session