(1) (a) An employer shall participate in the trust fund by: (i) entering into a cost-sharing agreement with the commissioner under this section; and (ii) paying the cost-sharing rate determined by the board. (b) (i) In accordance with the requirements of this Subsection (1)(b), a participating employer that employs a public safety officer or firefighter but does not cover the public safety officer or firefighter as a public safety service employee or firefighter service employee for retirement purposes may elect to participate in the trust fund in accordance with the requirements of this Subsection (1)(b). (ii) A participating employer described in Subsection (1)(b)(i) may participate in the trust fund by: (A) making an election described in Subsection (1)(b)(iii); (B) entering into a cost-sharing agreement with the commissioner under this section; and (C) paying the cost-sharing rate determined by the board. (iii) An election under Subsection (1)(b)(ii)(A) shall be documented by a resolution adopted by the participating employer. (iv) If a participating employer makes an election under Subsection (1)(b)(ii), the provisions of this part apply to: (A) the participating employer as an employer; and (B) all employees of the participating employer as members. (v) An employee of a participating employer described in this Subsection (1)(b) is not eligible for coverage under Part 2, Health Coverage for a Surviving Spouse, if the employee is not eligible to earn service credit in a Utah Retirement System under Title 49, Utah State Retirement and Insurance Benefit Act.

(a) An employer shall participate in the trust fund by: (i) entering into a cost-sharing agreement with the commissioner under this section; and (ii) paying the cost-sharing rate determined by the board.

(i) entering into a cost-sharing agreement with the commissioner under this section; and

(ii) paying the cost-sharing rate determined by the board.

(b) (i) In accordance with the requirements of this Subsection (1)(b), a participating employer that employs a public safety officer or firefighter but does not cover the public safety officer or firefighter as a public safety service employee or firefighter service employee for retirement purposes may elect to participate in the trust fund in accordance with the requirements of this Subsection (1)(b). (ii) A participating employer described in Subsection (1)(b)(i) may participate in the trust fund by: (A) making an election described in Subsection (1)(b)(iii); (B) entering into a cost-sharing agreement with the commissioner under this section; and (C) paying the cost-sharing rate determined by the board. (iii) An election under Subsection (1)(b)(ii)(A) shall be documented by a resolution adopted by the participating employer. (iv) If a participating employer makes an election under Subsection (1)(b)(ii), the provisions of this part apply to: (A) the participating employer as an employer; and (B) all employees of the participating employer as members. (v) An employee of a participating employer described in this Subsection (1)(b) is not eligible for coverage under Part 2, Health Coverage for a Surviving Spouse, if the employee is not eligible to earn service credit in a Utah Retirement System under Title 49, Utah State Retirement and Insurance Benefit Act.

(i) In accordance with the requirements of this Subsection (1)(b), a participating employer that employs a public safety officer or firefighter but does not cover the public safety officer or firefighter as a public safety service employee or firefighter service employee for retirement purposes may elect to participate in the trust fund in accordance with the requirements of this Subsection (1)(b).

(ii) A participating employer described in Subsection (1)(b)(i) may participate in the trust fund by: (A) making an election described in Subsection (1)(b)(iii); (B) entering into a cost-sharing agreement with the commissioner under this section; and (C) paying the cost-sharing rate determined by the board.

(A) making an election described in Subsection (1)(b)(iii);

(B) entering into a cost-sharing agreement with the commissioner under this section; and

(C) paying the cost-sharing rate determined by the board.

(iii) An election under Subsection (1)(b)(ii)(A) shall be documented by a resolution adopted by the participating employer.

(iv) If a participating employer makes an election under Subsection (1)(b)(ii), the provisions of this part apply to: (A) the participating employer as an employer; and (B) all employees of the participating employer as members.

(A) the participating employer as an employer; and

(B) all employees of the participating employer as members.

(v) An employee of a participating employer described in this Subsection (1)(b) is not eligible for coverage under Part 2, Health Coverage for a Surviving Spouse, if the employee is not eligible to earn service credit in a Utah Retirement System under Title 49, Utah State Retirement and Insurance Benefit Act.

(2) (a) Subject to the terms of the cost-sharing agreement, an employer that participates in accordance with this section, and stays current with its payments, shall be considered to have paid the employer's full obligation under Subsection 53-17-201(1)(b). (b) An employer that participates in accordance with this section and that does not stay current with its payments may not be covered from the trust fund. (c) An employer is liable to the trust fund for failure to make a payment pursuant to the cost-sharing agreement in violation of this part.

(a) Subject to the terms of the cost-sharing agreement, an employer that participates in accordance with this section, and stays current with its payments, shall be considered to have paid the employer's full obligation under Subsection 53-17-201(1)(b).

(b) An employer that participates in accordance with this section and that does not stay current with its payments may not be covered from the trust fund.

(c) An employer is liable to the trust fund for failure to make a payment pursuant to the cost-sharing agreement in violation of this part.

(3) An employer shall be covered from the trust fund for a line-of-duty death that occurs on or after July 1, 2005.

(4) The commissioner shall: (a) in consultation with the board, establish a form and language for a cost-sharing agreement required to use trust funds in accordance with this section; (b) as directed by the board, assess the annual fee amount established by the board; (c) as directed by the board, establish procedures for an employer participating in the trust fund to be reimbursed for the costs of providing the health coverage benefit under Subsection 53-17-201(1)(b); (d) prepare and submit to the governor and the Legislature, by October 1 of each year, an annual written report of the trust fund, including its balance, expenditures, and revenues, and the operations and activities of the board under this chapter; and (e) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules to implement this chapter.

(a) in consultation with the board, establish a form and language for a cost-sharing agreement required to use trust funds in accordance with this section;

(b) as directed by the board, assess the annual fee amount established by the board;

(c) as directed by the board, establish procedures for an employer participating in the trust fund to be reimbursed for the costs of providing the health coverage benefit under Subsection 53-17-201(1)(b);

(d) prepare and submit to the governor and the Legislature, by October 1 of each year, an annual written report of the trust fund, including its balance, expenditures, and revenues, and the operations and activities of the board under this chapter; and

(e) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules to implement this chapter.