(A) (1) The county is a participant in the public safety and public employee retirement programs of the Utah State Retirement Systems (URS). The county endorses the concept that performance and not age should be the standard for retaining qualified employees.
(2) There is no set retirement age from county employment. Under provisions of the State Retirement Act, some employees may qualify to retire as early as age 60 or upon completion of 35 years of accredited service.
(B) Employees, at their discretion, may choose to retire anytime after they are eligible under provisions of the Retirement Act.
(C) Employees over retirement age can be retained or hired as long as they are physically and mentally able to satisfactorily discharge the duties of the position.
(D) For those employees who are under State Retirement Systems rules and regulations are eligible to choose not to participate in the State Retirement System, the county will contribute, in an amount equal to that being paid on behalf of employees enrolled under the “employee” group, into an alternate retirement program through a payroll deduction option presently established.
(E) Full-time elected officials:
(1) Elected officials, serving in a full-time capacity, taking office after June 30, 2011, are restricted to participation in the URS Tier 2 defined contribution plan.
(2) Elected officials, with URS service prior to July 1, 2011, may participate in the defined benefit plan or exempt from retirement coverage, once they meet the salary requirements outlined in the URS employer’s guide.
(F) Part-time elected officials: Elected officials, serving in a part-time capacity, are ineligible under Tier 2.
(Ord. passed 6- -2019; Ord. 2021-13, passed 12-21-2021)