Utah Code § 49-16-104: Creation of trust fund.

(1) There is created the "Firefighters' Retirement Trust Fund" for the purpose of paying the benefits and costs of administering this system.

(2) The fund shall consist of all money and assets transferred to it from any terminated system, all money paid into it, including interest, in accordance with this chapter, whether in the form of cash, securities, or other assets, and of all money received from any other source.

(3) The custody, management, and investment of the fund shall be governed by Chapter 11, Utah State Retirement Systems Administration.