Utah Code Title 49. Utah State Retirement and Insurance Benefit Act § 49-23-504. Death of members--Exemption from vesting requirements for employer nonelective contributions to defined contribution plan

(1)(a) If an active member dies, employer nonelective contributions made on behalf of the employee to a defined contribution plan under Section 49-23-302 or 49-23-401 are exempt from the vesting requirements of Subsections 49-23-302(2)(a) and 49-23-401(3)(a).

(b) The total amount of nonelective contributions made by the participating employer vests to the member upon death and the member's beneficiary is entitled to receive a distribution of the employer contributions made on behalf of the employee and all associated investment gains and losses.