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(1) A public safety service employee is excluded from coverage under this system if the employee:
(a) is serving:
(i) as the Commissioner of Public Safety;
(ii) as the executive director of the Department of Corrections; or
(iii) as the elected or appointed sheriff or chief of police of a public safety organization; and
(b) files a formal written request seeking the exemption.
(2) Except as provided in Subsection (3), the public safety service employee may not continue employment with the same participating employer and receive an allowance from the office based on public safety service at the same time.
(3)
(a) The Commissioner of Public Safety or an elected sheriff who is eligible to retire under Section 49-14-401 may until July 1, 2010:
(i) retire from this system and receive an allowance;
(ii) continue in the elected or appointed position; and
(iii) file for the exemption under Subsection (1).
(b) A person who makes an election under Subsection (3)(a) may continue under the terms of the election.
(4) An employee's exclusion, exemption, participation, or election described in this section:
(a) shall be made in accordance with this section; and
(b) is subject to requirements under federal law and rules made by the board.