Utah Code Title 49. Utah State Retirement and Insurance Benefit Act § 49-14-202. Participation of employers--Requirements--Supplemental programs--Full participation in system

(1) An employer that employs public safety 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 its public safety service employees under one of the following systems or plans:

(2) An employer that covers its public safety 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 public safety service employees under the Public Safety Contributory Retirement System or the Public Safety Noncontributory Retirement System, that participating employer shall cover all of its public safety service employees under one of those systems, except for a public safety service employee initially entering employment with a participating employer on or after July 1, 2011.

(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 employees.

(6) An employer may not elect to participate in this system after July 1, 1989.