49-14-102 - Definitions.

49-14-102. Definitions.
As used in this chapter:
(1) (a) "Compensation" means the total amount of payments that are includable in grossincome which are received by a public safety service employee as base income for the regularlyscheduled work period. The participating employer shall establish the regularly scheduled workperiod. Base income shall be determined prior to the deduction of member contributions or anyamounts the public safety service employee authorizes to be deducted for salary deferral or otherbenefits authorized by federal law.
(b) "Compensation" includes performance-based bonuses and cost-of-living adjustments.
(c) "Compensation" does not include:
(i) overtime;
(ii) sick pay incentives;
(iii) retirement pay incentives;
(iv) the monetary value of remuneration paid in kind, including a residence, use ofequipment or uniform, travel, or similar payments;
(v) a lump-sum payment or special payments covering accumulated leave; and
(vi) all contributions made by a participating employer under this system or under anyother employee benefit system or plan maintained by a participating employer for the benefit of amember or participant.
(d) "Compensation" for purposes of this chapter may not exceed the amount allowedunder Internal Revenue Code Section 401(a)(17).
(2) "Final average salary" means the amount computed by averaging the highest threeyears of annual compensation preceding retirement, subject to Subsections (2)(a) and (b).
(a) Except as provided in Subsection (2)(b), the percentage increase in annualcompensation in any one of the years used may not exceed the previous year's compensation bymore than 10% plus a cost-of-living adjustment equal to the decrease in the purchasing power ofthe dollar during the previous year, as measured by a United States Bureau of Labor StatisticsConsumer Price Index average as determined by the board.
(b) In cases where the participating employer provides acceptable documentation to theoffice, the limitation in Subsection (2)(a) may be exceeded if:
(i) the public safety service employee has transferred from another agency; or
(ii) the public safety service employee has been promoted to a new position.
(3) "Line-of-duty death" means a death resulting from external force, violence, or diseaseoccasioned by an act of duty as a public safety service employee.
(4) "Participating employer" means an employer which meets the participationrequirements of Section 49-14-201.
(5) (a) "Public safety service" means employment normally requiring an average of 2,080hours of regularly scheduled employment per year rendered by a member who is a:
(i) law enforcement officer in accordance with Section 53-13-103;
(ii) correctional officer in accordance with Section 53-13-104; and
(iii) special function officer approved in accordance with Sections 49-14-201 and53-13-105.
(b) "Public safety service" also requires that in the course of employment the employee'slife or personal safety is at risk.
(c) Except for the minimum hour requirement, Subsections (5)(a) and (b) do not apply to

any person who was eligible for service credit in this system prior to January 1, 1984.
(6) "Public safety service employee" means an employee of a participating employer whoperforms public safety service under this chapter.
(7) "System" means the Public Safety Contributory Retirement System created under thischapter.
(8) "Years of service credit" means the number of periods, each to consist of 12 fullmonths as determined by the board, whether consecutive or not, during which a public safetyservice employee was employed by a participating employer, including time the public safetyservice employee was absent in the service of the United States government on military duty.

Amended by Chapter 240, 2003 General Session