1. (1) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system.

2. (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 before 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 authorized under Title 53G, Chapter 5, Part 3, Charter School Authorization, and does not elect to participate in accordance with Section 53G-5-407; or
   3. (c) 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. (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)

   1. (a) An employer may, by resolution of its governing body, apply for admission to this system.
   2. (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) 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:

   1. (a) shall purchase 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
   2. (b) shall comply with the provisions of Section 49-11-403.

Amended by Chapter 415, 2018 General Session