2006 Utah Code - 49-16-202 — Participation of employers -- Full participation in system -- Supplemental programs authorized.

     49-16-202.   Participation of employers -- Full participation in system -- Supplemental programs authorized.
     (1) An employer that employs firefighter 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 of its firefighter service employees under one of the following systems:
     (a) Chapter 12, Public Employees' Contributory Retirement Act;
     (b) Chapter 13, Public Employees' Noncontributory Retirement Act; or
     (c) Chapter 16, Firefighters' Retirement Act.
     (2) Any employer that covers its firefighter service employees under Subsection (1)(c) is a participating employer in this system.
     (3) If a participating employer under Subsection (1) covers any of its firefighter service employees under the Firefighters' Retirement System, that participating employer shall cover all of its firefighter service employees under that system.
     (4) A participating employer may not withdraw from this system.
     (5) In addition to their participation in the system, participating employers may provide or participate in any additional public or private retirement, supplemental or defined contribution plan, either directly or indirectly, for their firefighter service employees.

Renumbered and Amended by Chapter 250, 2002 General Session