Council approves resolution clarifying retirement contribution pickup for North Summit Fire Service District

Summit County Council on Wednesday, Aug. 20, voted to approve a resolution clarifying that the North Summit Fire Service District has authority to pick up employee retirement contributions for firefighters under the district’s retirement plans, including the Tier 1 firefighters retirement system.

The clarification was requested by the Utah Retirement System (URS) after staff discovered the district had been handling Social Security and retirement enrollments differently than intended. Counsel told the council the original resolution authorized the district ‘‘to pick up member contributions’’ but did not explicitly name Tier 1 or Tier 2; URS asked for a clearer, tier-specific authorization. Counsel said the clarification does not change day-to-day practice but makes the record consistent with URS and IRS requirements.

Council members and district staff traced the issue to an administrative error earlier in the year that led to Social Security being paid ‘‘in error’’ for some employees. Fire district personnel subsequently held a referendum in which full-time firefighters voted to ‘‘not opt in’’ to Social Security. Counsel and staff emphasized that the referendum and any formal decision on Social Security exemption are separate from the resolution the council acted on Wednesday and will return to the council for formal approval when the district submits required forms to URS.

Counsel summarized the legal point for the council: “The original resolution authorized the district to pick up member contributions. That authorization was not specific as to Tier 1 or Tier 2. As the district’s been going through this process with URS, URS informed the district that it needs specific authorization to cover both Tier 2 and Tier 1.”

Council discussion focused on process and next steps rather than changing benefits. Several members asked for clarification that the action before them was only to clarify prior intent and compliance, not to alter benefits or to decide the Social Security matter. Staff confirmed that the district already had been picking up contributions for Tier 1 employees in practice, and that URS accepted the requested clarification.

After discussion, a motion to adopt the clarifying resolution as presented in the staff packet was moved and seconded. The council approved the resolution by voice vote; the action was recorded as carried.

The council was told that if the district proceeds with a submission to URS to document a Social Security exemption or to ‘‘opt in’’/‘‘not opt in’’ status, the governing body will have to approve and execute the required URS form. Staff said that specific submission and any ratification of a Social Security exemption will be scheduled for a future council meeting.

The council’s action included authorizing county personnel to take actions necessary to enroll the district as an employer authorized to pick up employee salary member contributions under the firefighters retirement systems, consistent with the language in the clarifying resolution presented in the packet.