{"data":{"id":"us-ut/utah-code-53g-11-204","jurisdiction":"us-ut","citation":"Utah Code § 53G-11-204","heading":"Postemployment health insurance benefits restrictions -- Definitions -- Restrictions -- Exceptions.","body":"(1) As used in this section:\n(a) \"Budgetary accounts\" means the same as that term is defined in Section 51-5-3.\n(b) \"GASB\" means the same as that term is defined in Section 51-5-3.\n(c) \"Liabilities\" means the same as that term is defined in Section 51-5-3.\n(d) \"Postemployment\" means the same as that term is defined in Section 51-5-3.\n(e) \"Postemployment health insurance benefits\" means health insurance benefits:\n(i) offered or promised to an employee for the employee's postemployment; or\n(ii) continued into postemployment.\n(2) Except as provided under Subsection (3), a school district or charter school may not offer or provide a postemployment health insurance benefit to an employee who begins employment with the school district or charter school on or after July 1, 2015.\n(3) A school district or charter school may offer or provide postemployment health care insurance to employees if the school district or charter school:\n(a) calculates the liabilities associated with postemployment health insurance benefits by applying GASB standards;\n(b) recognizes current payments and all liabilities associated with the postemployment health insurance benefits in budgetary accounts;\n(c) fully funds the annual required contributions associated with the postemployment health insurance benefits liabilities;\n(d) establishes and implements a plan approved by the school district's local school board or charter school's governing board to catch up on any unfunded liabilities within no more than 20 years; and\n(e) provides for ongoing payments against the postemployment health insurance liabilities as employees qualify for receiving the postemployment health insurance benefits.\n(4)\n(a) Except as provided in Subsection (4)(b), if in a fiscal year, a school district or charter school fails to fully fund the annual required contributions described in Subsection (3)(c), the school district or charter school may not offer or provide a postemployment health insurance benefit for new employees beginning on the first day of that fiscal year.\n(b) The provisions of Subsection (4)(a) do not apply if:\n(i) for a school district only, the school district is imposing the maximum allowed local school board levy under Section 53F-8-302;\n(ii) the school district or charter school fully funds the annual required contributions, including any missed contributions, by the end of the fiscal year following the fiscal year of inadequate funding; or\n(iii) no increase was approved by the Legislature in the weighted pupil unit as defined in Section 53F-2-102 for the fiscal year the annual required contributions were not fully funded.","path":["Title 53G Public Education System -- Local Administration","Chapter 53G-11 Employees","Part 53G-11-2 Miscellaneous Requirements"],"source_url":"https://le.utah.gov/xcode/Title53G/Chapter11/53G-11-S204.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7adbf1cd36fb9cda35fc52649248e58452c8d09eeb898eb61a71b544942bd1ef","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-53g-11-203","next":"us-ut/utah-code-53g-11-205"},"notice":"GroundRules: Original legal text. Not legal advice."}