Le texte intégral de ce guide est en anglais ; le résumé ci-dessus est dans votre langue. Les résumés des lois et l'anglais restent la source de référence.
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Commencer la vérification gratuite du rôle- 1
Confirmez votre rôle
Lisez l'acte de fiducie pour confirmer que vous êtes bel et bien le fiduciaire en fonction, les pouvoirs dont vous disposez et ce que la fiducie prescrit. Notez toute modification ou refonte.
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Mettez les documents en sûreté
Repérez la fiducie originale et toute modification, et rassemblez les documents connexes (actes de propriété, relevés de compte et — le cas échéant — un certificat de décès).
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Identifiez et protégez les actifs
Dressez l'inventaire de ce que la fiducie possède et prenez des mesures raisonnables pour le protéger. Ne mélangez pas les actifs de la fiducie avec les vôtres.
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Identifiez les bénéficiaires
Déterminez qui sont les bénéficiaires qualifiés. Vous aurez envers eux des obligations d'information et, en général, de reddition de comptes.
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Occupez-vous des avis requis
La loi de l'Utah prévoit deux avis aux bénéficiaires qualifiés dans les 60 jours — l’un après votre acceptation de la fonction de trustee, l’autre après que vous apprenez que la fiducie est irrévocable (Utah Code § 75B-2-811(2)) —, sauf dans la mesure où les termes de la fiducie en disposent autrement. Respectez l’ordre et les délais.
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Ne précipitez pas les distributions
Comprenez les termes de la fiducie et vos obligations avant de payer qui que ce soit. Les distributions prématurées ou erronées sont une source fréquente de responsabilité pour le fiduciaire.
La réponse courte · 10 min de lecture
Named trustee of a Utah trust: read the instrument, decide whether to accept (Utah Code § 75B-2-701), record the two dates the 60-day notices count from (§ 75B-2-811(2)(b), (c)), find the documents, list the assets by how they are titled, identify the qualified beneficiaries (§ 75B-2-103(8)), weigh the trust's creditor notice and the estate's claims (§ 75B-2-508, § 75B-2-505), and keep the record from day one (§ 75B-2-808).
Dernière vérification par rapport aux Utah Statutes et mise à jour : 2026-10-13.
Before you act: read, then decide
Read the whole trust instrument and every amendment before doing anything in the trustee's name. The terms govern — they prevail over the Utah Uniform Trust Code except for the mandatory rules Utah Code § 75B-2-105 lists — and the duty to inform and report applies except to the extent the terms provide otherwise (§ 75B-2-811). Then decide: accepting is by the trust's method or by accepting delivery of property, exercising powers or performing duties as trustee, and a person who does nothing for a reasonable time after knowing of the designation is considered to have rejected (§ 75B-2-701). A designee who is not sure may preserve the property meanwhile, as long as a rejection follows within a reasonable time.
The two beginnings, and what each asks of you
Utah's trust code counts two 60-day periods from two different events. The day you accept starts the notice of acceptance — the acceptance and your name, address and telephone number (Utah Code § 75B-2-811(2)(b)). The day you acquire knowledge that the trust is irrevocable — for a revocable trust, usually the day you learn of the settlor's death — starts the notice of the trust's existence, the settlor's identity, the right to request a copy of the instrument and the right to a trustee's report (§ 75B-2-811(2)(c)). Write both dates down; the second counts from the knowledge, not from the death.
The documents to find in the first week
The trust and its amendments; the death certificate; the settlor's will, which its custodian delivers on an interested person's request to a person able to secure its probate (Utah Code § 75-2-902); the deeds — a deed to a trustee may carry the terms of the trust or refer to a recorded instrument that does (§ 75B-2-816); account statements, policies and retirement-plan beneficiary designations; the settlor's recent tax returns; and any power of attorney or advance health care directive, whose authority ended at the death.
Assets by how they are titled
Sort every asset into one of four groups: titled to the trustee (the trust's); payable to a named beneficiary (the beneficiary's by contract); owned jointly with a right of survivorship (the survivor's); or in the settlor's own name (the probate estate's — or, where the entire estate subject to administration does not exceed $100,000 and no personal representative is appointed, collectible by a successor on an affidavit 30 days after the death, for personal property, securities and up to four registered vehicles, never land (Utah Code § 75-3-1201)). Within a reasonable time after accepting, review the trust's assets and decide what to retain and what to dispose of (§ 75B-2-904).
The beneficiaries, and what they are owed
Identify the qualified beneficiaries on the date in question: each current distributee or permissible distributee of trust income or principal, and each person who would be one if the trust terminated on that date (Utah Code § 75B-2-103(8)). They receive the two notices; they may request a copy of the portions of the instrument which describe or affect their interest (§ 75B-2-811(2)(a)); those who request it receive the trustee's report at least annually and at termination (§ 75B-2-811(3)); and a qualified beneficiary may waive the report and withdraw the waiver (§ 75B-2-811(4)). A trustee keeps them reasonably informed and responds promptly to requests for information unless unreasonable under the circumstances (§ 75B-2-811(1)).
Délais du trustee en Utah : ce que prévoient les lois
Vérifié par rapport aux Utah Statutes le 2026-10-13. Information générale, pas un avis juridique ; le texte officiel fait foi.
| Quand | Délai | Ce que prévoit la loi | À qui | Loi |
|---|---|---|---|---|
| You learn that you are named trustee | Within a reasonable time after knowing of the designation; a designated trustee who does not accept within a reasonable time is considered to have rejected. No day-count. | Accept by substantially complying with a method of acceptance the trust's terms provide or — where they provide none, or the method is not expressly exclusive — by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance. Without accepting, a designee may act to preserve the property if a rejection is sent within a reasonable time afterward, and may inspect or investigate it. | — | Utah Code § 75B-2-701 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust expeditiously and in good faith, in accordance with its terms and purposes and the interests of the beneficiaries, and in accordance with the Utah Uniform Trust Code. | — | Utah Code § 75B-2-801 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps to take control of and protect the trust property; take reasonable steps to compel a former trustee or other person to deliver trust property, and to redress a breach of trust you know a former trustee committed, unless the terms of the trust provide otherwise (Utah Code § 75B-2-810). | — | Utah Code § 75B-2-807 ↗ |
| You accept | Throughout; no day-count. | Keep adequate records of the administration, keep trust property separate from your own, and cause the trust property to be designated so that the trust's interest, to the extent feasible, appears in records kept by someone other than a trustee or beneficiary. | — | Utah Code § 75B-2-808 ↗ |
| You accept, or receive trust assets | Within a reasonable time after accepting the trusteeship or receiving the assets; no day-count. | Review the trust assets and make and implement decisions on their retention and disposition, to bring the portfolio into compliance with the trust's purposes, terms, distribution requirements and other circumstances and with the prudent investor rule. | — | Utah Code § 75B-2-904 ↗ |
| You accept the trusteeship | Within 60 days after you accept. | Notify the qualified beneficiaries of the acceptance and of the trustee's name, address and telephone number. Every duty of Utah Code § 75B-2-811 applies except to the extent the terms of the trust provide otherwise; the section states no date before which a trust is exempt. | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise, by a method reasonably suitable and likely to result in receipt (Utah Code § 75B-2-109) | Utah Code § 75B-2-811(2)(b) ↗ |
| You acquire knowledge that the trust is irrevocable — created irrevocable, or a formerly revocable trust become irrevocable by the settlor's death or otherwise | Within 60 days after the date you acquire the knowledge — counted from the knowledge, not from the death. | Notify the qualified beneficiaries of the trust's existence, of the identity of the settlor or settlors, of the right to request a copy of the trust instrument and of the right to a trustee's report under Utah Code § 75B-2-811(3). While the trust is revocable and the settlor has capacity to revoke it, the trustee's duties are owed exclusively to the settlor (§ 75B-2-603). | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise, by a method reasonably suitable and likely to result in receipt (Utah Code § 75B-2-109) | Utah Code § 75B-2-811(2)(c) ↗ |
| A qualified beneficiary asks | Promptly; no day-count. | Respond to a qualified beneficiary's request for information related to the administration of the trust, unless unreasonable under the circumstances, and furnish a copy of the portions of the trust instrument which describe or affect the beneficiary's interest (Utah Code § 75B-2-811(2)(a)). Keep the qualified beneficiaries reasonably informed about the administration and the material facts necessary to protect their interests. | The requesting qualified beneficiary | Utah Code § 75B-2-811(1) ↗ |
| You intend to change the method or rate of your compensation | In advance of the change; the statute states no number of days. | Notify the qualified beneficiaries in advance of any change in the method or rate of the trustee's compensation. If the terms of the trust do not specify the compensation, a trustee is entitled to compensation that is reasonable under the circumstances (Utah Code § 75B-2-708). | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise | Utah Code § 75B-2-811(2)(d) ↗ |
| Each year of the administration | At least annually; the statute sets the cadence, not a calendar date. | Send a report of the trust property, liabilities, receipts and disbursements, including the amount of the trustee's compensation or a fee schedule or other writing showing how it was determined, a listing of the trust assets and, if feasible, their respective market values. | The qualified beneficiaries who request it (Utah Code § 75B-2-811(3)(a)); a qualified beneficiary may waive the report and withdraw the waiver as to future reports (§ 75B-2-811(4)) | Utah Code § 75B-2-811(3)(a) ↗ |
| The trust terminates | At the termination; no day-count. | Send the same report at the termination of the trust. A report that adequately disclosed a potential claim and informed the beneficiary of the time allowed starts the six-month limitation period (Utah Code § 75B-2-1005). | The qualified beneficiaries who request it | Utah Code § 75B-2-811(3)(a) ↗ |
| A vacancy in the trusteeship occurs and no cotrustee remains in office | On the vacancy; no day-count. | The former trustee sends a report to the qualified beneficiaries, unless the terms of the trust provide otherwise; a personal representative, conservator or guardian may send it on behalf of a deceased or incapacitated trustee (Utah Code § 75B-2-811(3)(c)). | The qualified beneficiaries | Utah Code § 75B-2-811(3)(b) ↗ |
| A qualified beneficiary waives the report, or withdraws a waiver | No day-count. | A qualified beneficiary may waive the right to a trustee's report or other information otherwise required, and may withdraw a waiver previously given with respect to future reports and other information. | — | Utah Code § 75B-2-811(4) ↗ |
| The trust is revocable and the settlor has capacity | While both hold; no day-count. | The trustee may follow the settlor's direction even where it is contrary to the terms; the rights of the beneficiaries are subject to the settlor's control and the duties of the trustee are owed exclusively to the settlor. While a power of withdrawal may be exercised, its holder has a settlor's rights to the extent of the property subject to the power. | — | Utah Code § 75B-2-603 ↗ |
| Cotrustees cannot reach a unanimous decision | No day-count. | Cotrustees may act by majority; the remaining cotrustees act when a vacancy occurs; where a cotrustee is unavailable, or fails or refuses to act after reasonable notice, and prompt action is necessary, the remaining cotrustee or a majority may act. Each trustee exercises reasonable care to prevent a cotrustee's serious breach and to compel its redress. | — | Utah Code § 75B-2-703 ↗ |
| You intend to resign | At least 30 days' notice before the resignation, or the court's approval. | Give notice of the resignation to the qualified beneficiaries, the settlor if living and all cotrustees, or obtain the court's approval; the resignation does not discharge the trustee's liability. A trustee who has resigned keeps the powers needed to protect the property until it is delivered (Utah Code § 75B-2-707). | The qualified beneficiaries, the settlor if living, and all cotrustees | Utah Code § 75B-2-705 ↗ |
| You intend to transfer the principal place of administration to another state or outside the United States | Notice not less than 60 days before initiating the transfer, with an objection date not less than 60 days after the notice. | Notify the qualified beneficiaries of the proposed transfer: the new jurisdiction, the address and telephone number at the new location, the reasons, the anticipated date and the date by which to object. The authority ends if a qualified beneficiary objects by that date. | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise | Utah Code § 75B-2-108 ↗ |
| The interested persons agree on a matter involving the trust | No day-count. | Interested persons may enter into a binding nonjudicial settlement agreement — the interpretation of the terms, the approval of a report or accounting, a direction to the trustee, the resignation or appointment of a trustee and the compensation, a transfer of the principal place of administration, a trustee's liability — valid to the extent it does not violate a material purpose of the trust and includes terms the court could properly approve. | — | Utah Code § 75B-2-110 ↗ |
| The trust property is worth less than $100,000 in total | After notice to the qualified beneficiaries; no day-count. | The trustee may terminate the trust on concluding that the value of the trust property is insufficient to justify the cost of administration, and distributes consistently with the trust's purposes; the court may modify or terminate the trust or remove the trustee. | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise | Utah Code § 75B-2-414 ↗ |
| You intend to combine trusts or divide a trust | After notice to the qualified beneficiaries; no day-count. | Combine two or more trusts into a single trust, or divide a trust into two or more separate trusts, if the result does not impair any beneficiary's rights or adversely affect the achievement of the trust's purposes. | The qualified beneficiaries (Utah Code § 75B-2-103(8)), except to the extent the terms of the trust provide otherwise | Utah Code § 75B-2-417 ↗ |
| You propose to convert an income trust to a unitrust, change the unitrust percentage or method, or convert back | A notice in a record with an objection date at least 30 days after the notice is sent; a beneficiary's request unanswered for 90 days may go to the court. | Send the notice describing and proposing the action, with the unitrust policy, the right to object and the dates; the action proceeds where no objection in a record arrives by the stated date, and a fiduciary who decides not to act tells the recipients the decision and the reasons (Utah Code § 75A-5-304). | The qualified beneficiaries, each trust director and each person with a power to appoint or remove a trustee or trust director, and a copy to each living settlor (Utah Code § 75A-5-304) | Utah Code § 75A-5-303 ↗ |
| You intend to modify the first trust's instrument under the decanting power | Written notice at least 20 days before exercising the power to modify. | A trustee with discretion to distribute income or principal may distribute to a second trust or modify the first instrument, unless the first instrument expressly prohibits it, after first determining whether the distribution or modification is necessary or desirable; a restricted trustee may not use the power for the trustee's own benefit outside an ascertainable standard, and the section's limits on withdrawal rights, marital and charitable interests and tax consequences apply. | All beneficiaries of the first trust | Utah Code § 75B-2-812.5 ↗ |
| The settlor of a trust that was revocable at the settlor's death dies | A contest is commenced within the earlier of three years after the death and 90 days after the trustee sent the person a copy of the trust instrument and the notice. | A proceeding to contest the validity of the trust is commenced within that period; the notice that starts the 90 days informs the person of the trust's existence, of the trustee's name and address and of the time allowed for commencing a proceeding. A response clock shown for the reader, never a trustee's day-count. | — | Utah Code § 75B-2-604 ↗ |
| The settlor of a trust that was revocable at the settlor's death dies | No day-count; a potential contestant's notice holds the trustee's protection open for 60 days. | On the death the trustee may proceed to distribute the trust property in accordance with the terms and is not liable for doing so unless the trustee knows of a pending contest, or a potential contestant has notified the trustee of a possible proceeding and commences one within 60 days after sending the notification; a beneficiary of a trust later determined invalid returns any distribution received. | — | Utah Code § 75B-2-604 ↗ |
| A written notice of a possible contest reaches you | The trustee is liable only for actions taken two or more business days after actual receipt of the notice. | A notice counts only if it is written, names the settlor or the trust, the contestant and the basis of the contest, and is mailed by registered or certified mail, return receipt requested, to the trustee at the principal place of administration or served on the trustee as a summons; any other form of notice is not sufficient. | — | Utah Code § 75B-2-604 ↗ |
| The trust terminates or partially terminates and you send a proposal for distribution | A beneficiary's right to object ends 30 days after the proposal was sent, if the proposal informed the beneficiary of the right to object and of the time allowed. | The trustee may send the beneficiaries a proposal for distribution; a beneficiary who does not notify the trustee of an objection within the 30 days loses the right to object to the proposed distribution. | The beneficiaries | Utah Code § 75B-2-815 ↗ |
| An event terminating or partially terminating the trust occurs | Expeditiously; no day-count. | Distribute the trust property to the persons entitled to it, subject to the right to retain a reasonable reserve for the payment of debts, expenses and taxes. A beneficiary's release of the trustee is invalid to the extent it was induced by improper conduct or the beneficiary did not know the beneficiary's rights or the material facts. | — | Utah Code § 75B-2-815 ↗ |
| The settlor of an inter vivos revocable trust dies | Optional. Once a week for three successive weeks in the newspaper and under Utah Code § 45-1-101 for three weeks; claims presented within three months after the first publication or be forever barred. | The trustee may publish a notice to creditors in a newspaper of general circulation in the county where the settlor resided at death and on the public legal notice website, giving the trustee's name and address and notifying creditors of the deceased settlor to present their claims. The trustee is not liable for giving or failing to give notice. | — | Utah Code § 75B-2-508 ↗ |
| You know of a creditor of the deceased settlor | The creditor presents the claim within the later of 90 days from the published notice, if given, and 60 days from the mailing or delivery, or be forever barred. | Give written notice by mail or other delivery to a known creditor to present the claim within that time. The notice is valid against creditors of the trust and of the settlor's estate. | Each known creditor of the deceased settlor | Utah Code § 75B-2-508 ↗ |
| The deceased settlor received medical assistance after age 55 | The Office presents its claim within 60 days from the mailing or delivery of the notice; without the notice, within one year from the death. | Mail or deliver written notice to the Director of the Office of Recovery Services to present any claim under Utah Code § 26B-3-1013 — the Department's recovery of medical assistance correctly provided at age 55 or older, a lien with the priority of the last illness's medical expenses, presented to the trustee under the trustee's claims procedure. | The Director of the Office of Recovery Services | Utah Code § 75B-2-508 ↗ |
| The deceased settlor's creditors present claims | Claims that arose before the death: the earlier of one year after the death and the time the notices provide; claims arising at or after the death: three months after performance is due or the claim arises. | Claims not presented in time are barred against the settlor's estate, the trustee, the trust estate and the beneficiaries; a claim is presented by a written statement delivered or mailed to the trustee or by commencing a proceeding (Utah Code § 75B-2-510). A mortgage, pledge or lien, a claim within liability insurance, the trustee's compensation and expenses and medical assistance recovery are not affected. | — | Utah Code § 75B-2-509 ↗ |
| You mail a notice of disallowance that warns of the impending bar | The disallowed claim is barred unless the claimant petitions for allowance or commences a proceeding within 60 days after the mailing. | As to claims presented in time and manner, the trustee may mail the claimant a notice that the claim is allowed or disallowed, and notifies the claimant of a change of decision; the trustee may not change a disallowance after the claimant's time has expired. A proceeding on a presented claim is commenced within 60 days after the notice of disallowance is mailed (Utah Code § 75B-2-510). | The claimant | Utah Code § 75B-2-512 ↗ |
| The time for original presentation of a claim has expired | A failure to mail notice of action on the claim within 60 days after that time has the effect of an allowance. | Allowed claims bear interest at the legal rate from six months after the settlor's death unless a contract provides otherwise; where the assets are insufficient, the trustee pays in the order of priority of Utah Code § 75B-2-511, and after the presentation periods expire pays the allowed claims in that order (§ 75B-2-513). | — | Utah Code § 75B-2-512 ↗ |
| The settlor of a trust that was revocable at the settlor's death dies | No day-count. | The property of the trust — not property the trust received because of the death that is otherwise exempt — is subject to the claims of the settlor's creditors, the costs of administering the settlor's estate, the funeral and disposal of remains and the statutory allowances to the surviving spouse and children, to the extent the probate estate is inadequate, subject to the settlor's right to direct the source of payment. | — | Utah Code § 75B-2-505(3) ↗ |
| A beneficiary is sent a report that adequately discloses a potential claim for breach of trust and the time allowed | A proceeding against the trustee is barred six months after the report was sent. | A report adequately discloses a potential claim if it provides sufficient information so that the beneficiary or the beneficiary's representative knows of the claim or should have inquired into its existence. The six months run against the beneficiary, or a person who may represent and bind the beneficiary. | — | Utah Code § 75B-2-1005 ↗ |
| No adequately disclosing report was sent | One year after the first of the trustee's removal, resignation or death, the termination of the beneficiary's interest and the termination of the trust. | A beneficiary's proceeding against the trustee for breach of trust is commenced within that year where the six-month rule does not apply; the section does not preclude an action to recover for fraud or misrepresentation related to the report. | — | Utah Code § 75B-2-1005 ↗ |
| A transfer is challenged as voidable | Four years after the transfer or obligation; for actual intent, one year after discovery if later; an insider transfer for an antecedent debt, one year. | A claim for relief under the Uniform Voidable Transactions Act is extinguished unless brought within those periods; a transfer made with actual intent to hinder, delay or defraud a creditor, or without a reasonably equivalent value while the debtor was or became unable to pay, is voidable (Utah Code § 25-6-202; § 25-6-203). | — | Utah Code § 25-6-305 ↗ |
| Title to real property is granted to you as trustee, or you convey as trustee | No day-count; the record of the terms governs a later conveyance. | The terms of the trust may be given in the deed or in an instrument the grantor signs and records in the same office; where they are not made public that way, a conveyance from the trustee is absolute in favor of purchasers for value without notice of the terms. The recited terms include the trustee's name and address and the trust's name and date. | — | Utah Code § 75B-2-816 ↗ |
| The testator dies and an interested person asks | With reasonable promptness; no day-count. | A person having custody of the testator's will delivers it to a person able to secure its probate; a person who wilfully fails to deliver is liable for the damages the failure causes. | — | Utah Code § 75-2-902 ↗Succession liée |
| The decedent dies | A probate or testacy proceeding is commenced within three years after the death. | After three years the presumption of intestacy is final, though the court keeps continuing jurisdiction to determine what property the decedent owned at death and to appoint a personal representative — with the allowances, the elective share and claims other than expenses of administration no longer presentable. | — | Utah Code § 75-3-107 ↗Succession liée |
| The personal representative is appointed | Within three months after the appointment. | The personal representative prepares an inventory of the property the decedent owned at death, listing it with reasonable detail, each item's fair market value at the date of death and any encumbrance, sends a copy to the interested persons who request it and may file the original with the court. | The interested persons who request it | Utah Code § 75-3-705 ↗Succession liée |
| The personal representative is appointed | Optional publication once a week for three successive weeks and under Utah Code § 45-1-101 for three weeks; claims within three months after the first publication; a mailed notice gives the later of 90 days from the publication and 60 days from the mailing. | The personal representative may publish a notice to creditors announcing the appointment and address and may give written notice by mail or other delivery to a creditor; the personal representative is not liable for giving or failing to give notice. | — | Utah Code § 75-3-801 ↗Succession liée |
| The decedent dies | Claims that arose before the death: the earlier of one year after the death and the time the notices provide; claims arising at or after the death: three months. | Claims not presented in time are barred against the estate, the personal representative and the heirs and devisees; a mortgage, pledge or lien, a claim within liability insurance, the fiduciary's compensation and expenses and medical assistance recovery are not affected. A disallowed claim is barred unless the claimant petitions or sues within 60 days after the notice of disallowance (Utah Code § 75-3-806). | — | Utah Code § 75-3-803 ↗Succession liée |
| A decedent domiciled in Utah dies leaving a surviving spouse | A petition within nine months after the death, or within six months after the probate of the will, whichever is later; nonprobate transfers are excluded from the augmented estate if the petition is filed more than nine months after the death unless the court extends the time. | The surviving spouse may elect to take one-third of the augmented estate, with a supplemental amount where the spouse's share is less than $75,000 (Utah Code § 75-2-202); the court fixes the liability of any person who holds or received property of the augmented estate, whether as trustee or otherwise. | — | Utah Code § 75-2-211 ↗Succession liée |
| The decedent dies leaving a surviving spouse, or minor or dependent children | No day-count; exempt from and prior to all claims against the estate. | A homestead allowance of $22,500 to the surviving spouse, or divided among the minor and dependent children where there is no spouse; exempt property up to $15,000 in household furniture, automobiles, furnishings, appliances and personal effects (Utah Code § 75-2-403); and a reasonable family allowance in money during the administration, for no longer than one year if the estate is inadequate to discharge allowed claims (§ 75-2-404). | — | Utah Code § 75-2-402 ↗Succession liée |
| The decedent dies and no personal representative is appointed | Thirty days after the death. | A person holding the decedent's tangible personal property or an instrument, a transfer agent or the Motor Vehicle Division delivers or transfers it to a successor on an affidavit stating that the entire estate subject to administration, less liens and encumbrances, does not exceed $100,000, that 30 days have elapsed, that no application for a personal representative is pending or granted and that the successor is entitled. | — | Utah Code § 75-3-1201 ↗Succession liée |
| The decedent dies without a will as to some or all property | No day-count. | The surviving spouse takes the entire intestate estate where no descendant survives or every surviving descendant is also the spouse's, and otherwise the first $75,000 plus one-half of the balance; the rest passes to the descendants per capita at each generation, then to the parents, then to their descendants, then to the grandparents and their descendants (Utah Code § 75-2-103; § 75-2-106). | — | Utah Code § 75-2-102 ↗Succession liée |
| The trust's tax year ends | April 15 for a calendar-year trust, else the 15th day of the fourth month after the fiscal year ends, with the extension and prepayment rules the instructions state. | File the Utah fiduciary income tax return with the State Tax Commission, with the federal Form 1041. Utah imposes no estate or inheritance tax for a death after December 31, 2004. | — | Utah Form TC-41 ↗ |
| The trust becomes irrevocable (typically, the settlor's death) | Before the first fiduciary return or account opening; no statutory day-count. | Obtain an employer identification number for the now-irrevocable trust; the settlor's Social Security number stops being the trust's taxpayer number at death. | — | IRS Form SS-4 ↗Fédéral |
| The decedent dies | Nine months after death; a six-month extension is available. | File the federal estate tax return when the gross estate exceeds the filing threshold, or to elect portability for a surviving spouse. | — | IRS Form 706 ↗Fédéral |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Fédéral |
The estate, the creditors, and the reserve
The trustee of an inter vivos revocable trust may publish a notice to creditors — three successive weeks in the newspaper and on the public legal notice website, with claims due three months after the first publication — and gives written notice to each known creditor and, where the settlor received medical assistance after age 55, to the Office of Recovery Services (Utah Code § 75B-2-508). Claims that arose before the death are barred one year after it, or sooner under the notices (§ 75B-2-509). The property of a trust that was revocable at the death answers for the settlor's creditors' claims, the costs of administering the estate, the funeral and the statutory allowances to the extent the probate estate is inadequate (§ 75B-2-505) — which is why a reasonable reserve for debts, expenses and taxes is retained before distribution (§ 75B-2-815).
Money, taxes, and the record from day one
Open a trust account in the trustee's name under a new employer identification number; keep trust property separate from your own and designated as the trust's in the records of someone other than a trustee or beneficiary (Utah Code § 75B-2-808). Record every receipt and disbursement from the first day — the report rests on that record (§ 75B-2-811(3)), and the trustee's own compensation is what the terms specify or reasonable compensation (§ 75B-2-708), noticed in advance when its method or rate changes (§ 75B-2-811(2)(d)). The trust's fiduciary income tax returns are the Utah TC-41 with the federal Form 1041; Utah imposes no estate or inheritance tax.
The checklist, printable
The steps above, in order:
- Read the trust and every amendment; decide whether to accept (Utah Code § 75B-2-701).
- Record the acceptance date and the date you acquired knowledge that the trust is irrevocable (§ 75B-2-811(2)(b), (c)).
- Gather the instrument, the death certificate, the will, the deeds, the statements and the designations (§ 75-2-902, § 75B-2-816).
- Sort the assets by title; note the probate estate's property and whether the small estate affidavit reaches it (§ 75-3-1201).
- Identify the qualified beneficiaries on the date in question (§ 75B-2-103(8)).
- Prepare and send the two 60-day notices by a method likely to result in receipt (§ 75B-2-811(2), § 75B-2-109).
- Decide on the trust's creditor notice; give the written notices to known creditors and, where it applies, the Office of Recovery Services (§ 75B-2-508).
- Open the trust account; keep the record; set a reasonable reserve (§ 75B-2-808, § 75B-2-815).
- Calendar the report, the contest period and the fiduciary returns (§ 75B-2-811(3), § 75B-2-604).
What to avoid in the first months
Distributing before the creditors' periods and the family's allowances are known (Utah Code § 75B-2-505, § 75B-2-509); paying yourself or a relative without the terms' authority or the beneficiaries' informed consent (§ 75B-2-802, § 75B-2-708); mixing trust money with your own (§ 75B-2-808); and acting on a letter from a creditor without a presented claim and a written decision (§ 75B-2-510, § 75B-2-512). A transfer made to hinder, delay or defraud a creditor is voidable (§ 25-6-202).
When a licensed Utah attorney is the right next call
Whether to accept, who the qualified beneficiaries are, whether the terms vary a notice, whether to publish the creditor notice and how to answer a claim or an elective-share petition are questions for a licensed Utah attorney of your choosing. TrusteeClear organizes the record and explains each step's statute; it reviews nothing you prepare.
Questions fréquentes
Do I have to accept if I was named trustee of a Utah trust?
No. A designated trustee who has not accepted may reject, and one who does not accept within a reasonable time after knowing of the designation is considered to have rejected; a designee may preserve the property meanwhile if a rejection is sent within a reasonable time afterward (Utah Code § 75B-2-701).
What is the first deadline for a new Utah trustee?
Sixty days — from the acceptance for the notice of acceptance (Utah Code § 75B-2-811(2)(b)), and from the trustee's knowledge that the trust is irrevocable for the notice of the trust's existence (§ 75B-2-811(2)(c)); whichever event comes first starts the first clock.
Does a new Utah trustee need a court order?
No. The administration proceeds free of judicial intervention and without any court's order or approval unless an interested party invokes the court (Utah Code § 75B-2-201); an institution usually asks for a certification of trust (§ 75B-2-1013).
What if the trust names a trust director?
Where the terms grant a power of direction, the directed trustee takes reasonable action to comply with the director's direction and is not liable for it except where compliance would be willful misconduct, and has no duty to monitor the director unless the terms provide otherwise (Utah Code § 75B-3-109, § 75B-3-111).
Information générale sur le droit de l'Utah, pas un avis juridique, et l'utilisation de cette page ne crée aucune relation avocat-client.