2011 Utah Code
Title 49 Utah State Retirement and Insurance Benefit Act
Chapter 22 New Public Employees' Tier II Contributory Retirement Act
Section 202 Participation of employers -- Limitations -- Exclusions -- Admission requirements.

49-22-202. Participation of employers -- Limitations -- Exclusions -- Admission requirements.
(1) Unless excluded under Subsection (2), an employer is a participating employer and may not withdraw from participation in this system.
(2) An employer that is a charter school sponsored by the State Board of Education or a school district may be excluded from participation in this system if the charter school makes an election of nonparticipation in accordance with Section 53A-1a-512 unless the charter school makes a one-time, irrevocable retraction of the election of nonparticipation in accordance with Subsection 53A-1a-512(9).
(3) (a) An employer may, by resolution of its governing body, apply for admission to this system.
(b) Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.
(4) If a participating employer purchases service credit on behalf of regular full-time employees for service rendered prior to the participating employer's admission to this system, the service credit shall be purchased 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.