Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.

R746. Public Service Commission, Administration.

Rule R746-600. Postretirement Benefits other than Pensions.

As in effect on October 1, 2019

Table of Contents

R746-600-1. Postretirement Benefits other than Pensions.

Effective in fiscal years beginning after December 15, 1992, public utilities having more than 500 employees shall begin accruing postretirement benefits other than pensions obligations for financial reporting purposes. For ratemaking purposes, the Commission will determine in general rate proceedings, on a case-by-case basis, the appropriate amount of the costs of postretirement benefits other than pensions to be recovered in rates. The monies recovered from ratepayers in an amount estimated to equal the costs of postretirement benefits other than pensions shall be placed in an external account, specifically maintained for the purpose of funding these benefits for current and future retirees, unless the utility demonstrates substantial savings to the ratepayers by not externally funding. The utility shall make regular, periodic deposits to the fund in a manner calculated to maximize fund earnings.


public utilities, retirement benefits, rates

Date of Enactment or Last Substantive Amendment


Notice of Continuation

July 16, 2018

Authorizing, Implemented, or Interpreted Law


Additional Information


For questions regarding the content or application of rules under Title R746, please contact the promulgating agency (Public Service Commission, Administration). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.