Specifications include, but are not limited to: Prepare a report for the UTA Board of Trustees which will be presented to the Transportation Interim Committee regarding retirement benefits of the district, including: (a) the feasibility of becoming a participating employer and having retirement benefits of eligible employees and officials covered in applicable systems and plans administered under Title 49, Utah State Retirement and Insurance Benefit Act; (b) any legal or contractual restrictions on any employees that are party to a collectively bargained retirement plan; and (c) a comparison of retirement plans offered by the large public transit district and similarly situated public employees, including the costs of each plan and the value of the benefit offered.