Utah Code § 49-23-202: Participation of employers -- Admission requirements.

(1)

(a) An employer is a participating employer and may not withdraw from participation in this system.

(b) A participating employer shall cover the participating employer's:

(i) public safety service employees in accordance with Section 49-15-202; and

(ii) firefighter service employees in accordance with Section 49-16-202.

(2)

(a) An employer may, by resolution of the employer's governing body, apply for admission to this system.

(b) Upon approval of the resolution by the board, the employer is a participating employer in this system and is subject to this title.

(3) If a participating employer purchases service credit on behalf of a public safety service employee or a firefighter service employee for service rendered prior to the participating employer's admission to this system, the participating employer shall:

(a) purchase service credit in a nondiscriminatory manner on behalf of all current and former public safety service employees or firefighter service employees who were eligible for service credit at the time service was rendered; and

(b) comply with the provisions of Section 49-11-403.