Utah Code Title 49. Utah State Retirement and Insurance Benefit Act § 49-11-1303. Phased retirement--Eligibility--Restrictions--Amortization rate--Public safety service or firefighter service employees

(i) is eligible to retire and retires in accordance with this title;

(ii) has been employed full time, for not less than four years immediately before the retiree's retirement date;

(iii) is, at the time of retirement, at least:

(iv) completes and submits all required retirement forms to the office; and

(v) prior to the retiree's retirement date, completes and submits all required phased retirement forms to the office; and

(i) any non-retirement related benefits;

(ii) leave benefits;

(iii) medical benefits; and

(iv) other benefits.

(i) the retiree is employed as a public safety service employee or a firefighter service employee;

(ii) the retiree receives 25% of the retiree's monthly allowance;

(iii) the participating employer employs the retiree on a three-quarter time basis;

(iv) a participating employer that employs the retiree shall contribute to the office the certified contribution rate applicable to the system that would have covered the retiree if the retiree's part-time position were considered to be an eligible, full-time position within the system;

(v) the retiree or an alternate payee may not receive an annual cost-of-living adjustment to the retiree's or alternate payee's allowance;

(vi) any death benefits payable to a surviving spouse or other beneficiary shall be paid based on 100% of the retiree's retirement allowance;

(vii) the retiree may not receive any employer provided retirement benefits, service credit accruals, or any retirement related contributions from the participating employer; and

(viii) except as specified under this section, a retiree working under phased retirement shall be treated in the same manner as any other part-time employee working a similar position and number of hours with the participating employer, including: