Utah Code Title 49. Utah State Retirement and Insurance Benefit Act § 49-11-607. Determination of benefits--Errors in records or calculations--Correction of errors by the office

(2)(a) Errors in the records or in the calculations of the office which result in an incorrect benefit to any member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the office if the correction results in a modification of the benefit amount of $5 or more.

(b) Future payments shall be made to any member, retiree, participant, covered individual, alternate payee, or beneficiary to:

(3)(a) Errors in the records or calculation of a participating employer which result in an incorrect benefit to a member, retiree, participant, covered individual, alternate payee, or beneficiary shall be corrected by the participating employer.

(b) If insufficient employer contributions have been received by the office, the participating employer shall pay any delinquent employer contributions, plus interest under Section 49-11-503, required by the office to maintain the system, plan, or program affected on an actuarially sound basis.

(c) If excess contributions have been received by the office, the contributions shall be refunded to the participating employer or member which paid the contributions.