Title 19, Title 19

(1) Subject to subsection (2), on January 1 of each year, the permanent monthly benefit payable during the preceding January to each recipient who is eligible under subsection (3) must be increased by 3%. (2) (a) If a recipient's benefit payable during the preceding January has b…

(1) As cities other than those participating in the statewide police reserve fund provided for in Chapter 335, Laws of 1974, currently have local police retirement funds, the legislature finds and declares that the law regarding such funds, although in conflict with this chapter,…

There is a retirement plan known as the municipal police officers' retirement system. The plan is governed by the provisions of chapter 2 and this chapter.

Unless the context requires otherwise, the following definitions apply in this chapter: (1) (a) "Compensation" means the remuneration paid from funds controlled by an employer in payment for the member's services before any pretax deductions allowed by state or federal law are ma…

It is the policy of the state that additional benefits may not be added to the municipal police officers' retirement system unless the system amortizes in 30 years or less and the additional benefit is projected to be fully funded in perpetuity.

(1) On the death of an active member, the member's surviving spouse or dependent child is eligible for benefits equal to one-half of the member's final average compensation, payable as provided in 19-9-804(2). If the deceased member has completed over 20 years of membership servi…

If, after a member dies, a benefit is not paid pursuant to 19-9-804, 19-9-903, or 19-9-1101, then the member's designated beneficiary must be paid the amount, if any, of the member's accumulated contributions minus the total of any benefits already paid from the member's account.

(1) If an employer voluntarily terminates its participation in or contributions to the retirement system or significantly reduces the number of full-paid members it employs to a degree that, in the board's opinion, inadequately funds the accrued or accruing benefits of retirement…

This part may be cited as the deferred retirement option plan or DROP.

Unless the context requires otherwise, as used in this part, the following definitions apply: (1) "DROP" means the deferred retirement option plan established pursuant to this part. (2) "DROP account" means the member's accumulated monthly DROP accruals, including any postretirem…

(1) The board shall establish a DROP for eligible members of the retirement system who elect to participate. (2) The board shall administer the DROP in compliance with the Internal Revenue Code and the applicable rules, regulations, and determinations of the internal revenue serv…

(1) Any member eligible to retire under 19-9-801(1)(a) is eligible and may elect to participate in the DROP by filing a one-time irrevocable election with the board on a form prescribed by the board. (2) A member electing to participate in the DROP shall participate for a minimum…

(1) During a member's participation in the DROP, state contributions under 19-9-702, employer contributions under 19-9-703, and member contributions under 19-9-710 must continue to be made to the retirement system. (2) For each DROP participant, the board shall calculate a monthl…

(1) If a participant dies prior to the receipt of the DROP benefit pursuant to 19-9-1208, the participant's surviving spouse or dependent child is entitled to receive a lump-sum payment equal to the participant's DROP benefit as of the date of the member's death and the benefit t…

(1) When a member, after the end of the DROP period, continues employment in a covered position, state contributions under 19-9-702, employer contributions under 19-9-703, and member contributions under 19-9-710 must continue to be made to the retirement system. (2) A member who,…

(1) Upon termination of service, a participant is entitled to: (a) receive a lump-sum distribution of the participant's DROP benefit; (b) roll the participant's DROP benefit into another eligible retirement plan in a manner prescribed and authorized by the board; or (c) any other…

(1) If a retired member with less than 20 years of service in the retirement system who is at least 50 years of age returns to employment covered by the retirement system before July 1, 2017, on reemployment: (a) the member's retirement benefit payments must cease; (b) the member…

(1) A retired member who is receiving a service retirement benefit or early retirement benefit may return to employment covered by the retirement system on or after July 1, 2017, for a period not to exceed 480 hours in any calendar year without returning to active service. The re…

(1) A retired member who returns to active service pursuant to 19-9-1302(2) and accrues less than 5 years of service credit before again terminating service: (a) may not be awarded service credit for the period of reemployment; (b) must, upon termination of service and pursuant t…

All funds and obligations constituting the assets and liabilities of prior plans, regardless of their form or who holds them, must be transferred to the pension trust fund.

(1) All provisions of this retirement system are effective as to a member whose retirement date occurred prior to July 1, 1977, except that the amount and mode of payment of the member's retirement benefit must remain unchanged. (2) This chapter may not decrease the benefits of a…

(1) Cities other than those participating in the statewide police reserve fund administered by the board in accordance with Chapter 335, Laws of 1974, as of June 30, 1977, may elect to join the retirement system by passing an ordinance stating the election and the consent of the …

For the purpose of making contributions required of a city under this chapter, the appropriate authority of the city may, subject to 15-10-420, levy a tax that along with other revenue available for that purpose is sufficient to meet the demand.

(1) A police officer becomes an active member of the retirement system: (a) on the date the police officer's service with an employer commences; (b) on July 1, 1977, if the police officer is employed by an employer on that date; or (c) in the case of an employer that elects to jo…

An active member is not eligible to be covered under any other mandatory retirement plan for police service to which an employer is required to contribute on the member's behalf, except the Social Security Act, while the member is eligible to be covered by this plan.

(1) (a) Except as provided in subsection (1)(b) and subject to 19-9-406, a member with at least 5 years of membership service may, at any time prior to retirement, file a written application with the board to purchase service credit and membership service for up to 5 years of the…

A law enforcement officer who has combined service in the municipal police officers' retirement system and the sheriffs' retirement system because of a city-county consolidation, as provided in 19-7-801, is eligible for benefits as provided in 19-7-801.

A member may not purchase more than a combined total of 5 years of service credit under 19-9-403 and 19-9-411.

When an injured nonvested member accepts a transfer under 7-32-4136 to a nonpolice position within the municipality covered under the public employees' retirement system, all service and contributions previously credited with the municipal police officers' retirement system must …

(1) Subject to 19-9-406, a member with at least 5 years of membership service may, at any time before retirement, file a written application with the board to purchase 1 year of additional service credit for each 5 years of membership service. (2) To purchase service credit under…

The state shall make its contributions from the general fund. The general fund contributions must be made annually after the end of each fiscal year but no later than November 1. The board shall notify the state auditor by September 1 of each fiscal year of the annual compensatio…

Each employer shall make its contribution through the city treasurer or other appropriate official out of money available to the city for that purpose. The employer shall pay as employer contributions 14.41% of the compensation paid to all of the employer's employees, except thos…

All gifts, bequests, or emoluments given to an employer or member for the benefit of the retirement system or because of any member's service as a police officer, except when specifically allowed to be retained by the member by the member's employer, and all money withheld from t…

When a member receives compensation from both the member's employer and as benefits from the workers' compensation program under the provisions of 7-32-4132, the member's compensation reported by the employer is the same as if the member was in active service, and the member, emp…

(1) Except as provided in subsection (2), the regular contribution as a percentage of compensation of each active member first employed by an employer as a police officer: (a) after June 30, 1975, but before July 1, 1979, is 7%; (b) after June 30, 1979, but before July 1, 1997, i…

(1) Subject to a member's right to a refund of the member's accumulated contributions under Title 19, chapter 2, part 6, a member is eligible for a nonforfeitable service retirement benefit under 19-9-804 after terminating service if: (a) the member has completed 20 years or more…

(1) A member who is eligible for service retirement must receive a retirement benefit equal to 2.5% of the member's final average compensation for each year of service credit. (2) (a) Upon the death of a member receiving a service retirement benefit, the member's surviving spouse…

If a member is determined by the board to be disabled, the member is entitled to a disability retirement benefit, regardless of the length of the member's service, commencing on the day following the member's termination from employment.

(1) A member who becomes disabled: (a) before completing 20 years of membership service must receive a disability retirement benefit equal to one-half the member's final average compensation; or (b) after completing 20 years or more of membership service must receive a disability…

(1) The board, in its discretion, may require the recipient of a disability retirement benefit to undergo a medical examination. The examination must be made by a board-approved physician or surgeon at a place mutually agreed on by the board, the disabled member, and the physicia…

(1) (a) Except as provided in subsection (1)(b), a retired member whose disability retirement benefit is canceled as provided in 19-9-904 must be reinstated to the position held by the member immediately before retirement or to a position in a comparable pay and benefit category …