49-15-202 - Participation of employers -- Requirements -- Admission -- Full participation in system -- Supplemental programs authorized.
49-15-202. Participation of employers -- Requirements -- Admission -- Fullparticipation in system -- Supplemental programs authorized.
(1) An employer that employs public safety service employees and is required by Section49-12-202 or 49-13-202 to be a participating employer in the Public Employees' ContributoryRetirement System or the Public Employees' Noncontributory Retirement System shall cover allits public safety service employees under one of the following systems or plans:
(a) Chapter 12, Public Employees' Contributory Retirement Act;
(b) Chapter 13, Public Employees' Noncontributory Retirement Act;
(c) Chapter 14, Public Safety Contributory Retirement Act;
(d) Chapter 15, Public Safety Noncontributory Retirement Act; or
(e) Chapter 23, New Public Safety and Firefighter Tier II Contributory Retirement Act.
(2) An employer that covers its public safety employees under Subsection (1)(d) is aparticipating employer in this system.
(3) If a participating employer under Subsection (1) covers any of its public safetyservice employees under the Public Safety Contributory Retirement System or the Public SafetyNoncontributory Retirement System, that participating employer shall cover all of its publicsafety service employees under one of those systems, except for a public safety service employeeinitially entering employment with a participating employer beginning on or after July 1, 2011.
(4) (a) Until June 30, 2011, an employer that is not participating in this system may byresolution of its governing body apply for coverage of its public safety service employees by thissystem.
(b) Upon approval of the board, the employer shall become a participating employer inthis system subject to this title.
(5) If a participating employer purchases service credit on behalf of employees forservice rendered prior to the participating employer's admission to this system, the service creditmust be purchased in a nondiscriminatory manner on behalf of all current and former employeeswho were eligible for service credit at the time service was rendered.
(6) A participating employer may not withdraw from this system.
(7) In addition to their participation in the system, participating employers may provideor participate in any additional public or private retirement, supplemental or defined contributionplan, either directly or indirectly, for their employees.
Amended by Chapter 266, 2010 General Session