Utah Code Ann. § 49-18-501 – Death benefit for members before retirement -- Computation.

(1) Upon the receipt of acceptable proof of death of a member before the member's retirement date, the member's spouse at the time of death shall have the choice of the following death benefits:
1. (a) a refund of the member's member contributions, if any, plus 65% of the member's most recent 12 months' compensation prior to death; or
2. (b) an allowance equal to 65% of the allowance computed in accordance with Section 49-18-402, but disregarding early retirement reductions.
(2) If there is no spouse to whom the member is married at the time of death, member contributions shall be refunded to a beneficiary, in accordance with Sections 49-11-609 and 49-11-610.
(3)
1. (a) A spouse who requests a benefit under this section shall apply in writing to the office.
2. (b) The allowance shall begin on the first day of the month:
  1. (i) following the month in which the member died, if the application is received by the office within 90 days of the member's death; or
  2. (ii) following the month in which the application is received by the office, if the application is received by the office more than 90 days after the member's death.