Utah Code § 49-23-103: Creation of system.

(1) There is created for members employed by a participating employer the "New Public Safety and Firefighter Tier II Contributory Retirement System."

(2) The New Public Safety and Firefighter Tier II Contributory Retirement System includes:

(a) the Tier II hybrid retirement system created in Part 3, Tier II Hybrid Retirement System; and

(b) the Tier II defined contribution plan created in Part 4, Tier II Defined Contribution Plan.

(3) The system may also be known and function as the Public Safety and Firefighter Tier 2 Contributory Retirement System, the Tier 2 Hybrid Retirement System, and the Tier 2 Defined Contribution Plan.