Utah Code § 49-11-1304
§ 49-11-1304. Phased retirement agreements.
(1) The participating employer and a willing and eligible retiree shall enter into a written agreement to participate in phased retirement. (2) The agreement shall specify the period of the phased retirement and, at the discretion of the agreeing parties, address: (a) hours of work; (b) job duties; and (c) other arrangements related to the employment.