Utah Code § 49-11-621

Change in employer -- Eligibility for retirement
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(1) If a participating employer is dissolved, consolidated, merged, or is structurally changed in any
way, but similar services are provided by the same members after the change, the members
may not be considered terminated for purposes of eligibility for retirement until the members
actually terminate and are otherwise eligible for retirement.
(2) The board may adopt rules to implement this section.

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