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Сверено с законами Юты 2026-10-13. Общая информация, не юридическая консультация; официальный текст имеет приоритет.
- Utah Uniform Trust Code
- Utah's enactment of the Uniform Trust Code, since May 7, 2025 at Utah Code Title 75B, Chapter 2 (recodified from Title 75, Chapter 7 with its section numbers kept, so the former section 75-7-811 is now § 75B-2-811). A trust's terms prevail over it except for the mandatory rules Utah Code § 75B-2-105 lists — among them the trustee's duty of good faith, the court's powers, the periods of limitation and the rights of third parties; the duty to inform and report is not on the list, so a trust's terms may vary it (§ 75B-2-811).
- Title 75B (Trusts)
- The title of the Utah Code that holds the Uniform Trust Code (Chapter 2), the general provisions — the vesting of a trust estate in a successor trustee (Utah Code § 75B-1-103) and the asset protection trust (§ 75B-1-302, § 75B-1-303) — and the Uniform Directed Trust Act (Chapter 3). The Utah Uniform Probate Code stays in Title 75: intestate succession (§ 75-2-102, § 75-2-103, § 75-2-106), the allowances (§ 75-2-402, § 75-2-403, § 75-2-404), wills (§ 75-2-502, § 75-2-504), the personal representative's inventory and creditor notice (§ 75-3-705, § 75-3-801), claims (§ 75-3-803) and the small estate affidavit (§ 75-3-1201).
- District court
- The trial court of general jurisdiction, located in the county seat of each county (Utah Code § 78A-5-101) and grouped in eight judicial districts by county (§ 78A-1-102). It has exclusive jurisdiction over proceedings concerning the internal affairs of a trust, which proceed free of judicial intervention unless an interested party invokes the court (§ 75B-2-201); venue is the county of the trust's principal place of administration (§ 75B-2-205).
- Settlor
- A person, including a testator, who creates or contributes property to a trust; where more than one person does, each is the settlor of the portion attributable to that person's contribution (Utah Code § 75B-1-101). To the extent a trust is revocable and the settlor has capacity to revoke it, the beneficiaries' rights are subject to the settlor's control and the trustee's duties are owed exclusively to the settlor (§ 75B-2-603).
- Trustee
- The person who holds and administers the trust property. On accepting a trusteeship, a trustee administers 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). Руководство: Обязанности правопреемника-попечителя в Юте после смерти
- Successor trustee
- The trustee who takes over when a trustee rejects, resigns, is removed, dies or has a guardian or conservator appointed. A vacancy that must be filled is filled by the person the trust's terms designate as successor, then by a person the qualified beneficiaries unanimously agree on, then by the court (Utah Code § 75B-2-704); on the death of a sole or surviving trustee the trust estate vests immediately in the successor on the successor's appointment and qualification (§ 75B-1-103); a successor takes reasonable steps to compel a former trustee's delivery and to redress a known breach, unless the terms provide otherwise (§ 75B-2-810). Руководство: Правопреемник-попечитель в Юте: принятие роли
- Acceptance of the trusteeship
- How a designated trustee becomes trustee: by substantially complying with the trust's method of acceptance or, where none is exclusive, by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance; one who does not accept within a reasonable time after knowing of the designation is considered to have rejected (Utah Code § 75B-2-701). Utah's acceptance notice counts 60 days from the acceptance (§ 75B-2-811(2)(b)).
- Letters of trusteeship
- The Utah Uniform Trust Code provides none for the trustee of a living trust: the administration proceeds expeditiously, free of judicial intervention and without any court's order or approval, subject to the court's jurisdiction as interested parties invoke it (Utah Code § 75B-2-201). An institution usually asks for a certification of trust instead (§ 75B-2-1013).
- Beneficiary
- A person who has a present or future beneficial interest in a trust, vested or contingent, or who holds a power of appointment over trust property in a capacity other than trustee (Utah Code § 75B-1-101).
- Qualified beneficiary
- A beneficiary who, on the date the beneficiary's qualification is determined, is a current distributee or permissible distributee of trust income or principal, or would be one if the trust terminated on that date (Utah Code § 75B-2-103(8)). Utah's two 60-day notices go to this group, and the trustee's report goes to the qualified beneficiaries who request it (§ 75B-2-811).
- Revocable trust
- A trust revocable by the settlor without the consent of the trustee or a person holding an adverse interest (Utah Code § 75B-2-103). Unless the terms expressly provide that the trust is irrevocable, the settlor may revoke or amend it by substantial compliance with the terms' method or, where none is exclusive, by a later will or codicil that expressly refers to the trust or by another method showing clear and convincing evidence of the intent; a trust created under an instrument executed before May 1, 2004 keeps the earlier rule (§ 75B-2-602). Руководство: Отзывный прижизненный траст в Юте: объяснение
- Irrevocable trust
- A trust that can no longer be revoked — by its terms or because the settlor has died. Within 60 days after acquiring knowledge that a trust is irrevocable, the trustee notifies the qualified beneficiaries of its existence and their rights, except to the extent the terms of the trust provide otherwise (Utah Code § 75B-2-811(2)(c)). Руководство: Безотзывный траст в Юте: объяснение
- Notice of the trust's existence
- The notice a trustee gives the qualified beneficiaries within 60 days after acquiring knowledge of the creation of an irrevocable trust, or that a formerly revocable trust has become irrevocable — by the settlor's death or otherwise: the trust's existence, the identity of the settlor or settlors, the right to request a copy of the trust instrument and the right to a trustee's report (Utah Code § 75B-2-811(2)(c)). The 60 days count from the knowledge, not from the death.
- Notice of acceptance
- The notice a trustee gives the qualified beneficiaries within 60 days after accepting a trusteeship: the acceptance and the trustee's name, address and telephone number (Utah Code § 75B-2-811(2)(b)). The same subsection provides notice in advance of any change in the method or rate of the trustee's compensation, with no number of days (§ 75B-2-811(2)(d)).
- Trustee's report
- The report a trustee sends at least annually and at the trust's termination to the qualified beneficiaries who request it: 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; on a vacancy with no cotrustee in office, the former trustee sends it (Utah Code § 75B-2-811(3)). Руководство: Требования к отчётности траста в Юте
- Waiver of the report
- A qualified beneficiary may waive the right to a trustee's report or other information otherwise required under Utah Code § 75B-2-811, and may withdraw a waiver previously given as to future reports and information (§ 75B-2-811(4)).
- Portions of the trust instrument
- On a qualified beneficiary's request, the trustee promptly furnishes a copy of the portions of the trust instrument which describe or affect the beneficiary's interest (Utah Code § 75B-2-811(2)(a)) — not the whole instrument; the existence notice tells the qualified beneficiaries of the right to request a copy (§ 75B-2-811(2)(c)).
- Certification of trust
- A statement a trustee may furnish a person other than a beneficiary instead of the trust instrument: the trust's existence and the instrument's date, the settlor, the acting trustee and address, the trustee's powers in the pending transaction, revocability and who may revoke, the cotrustees' signing authority and the name in which title may be taken — signed by any trustee, stating that the trust has not been revoked, modified or amended in a way that would make it incorrect, and without the dispositive terms (Utah Code § 75B-2-1013). Utah's list carries no taxpayer identification number.
- Guardian ad litem or other representative
- A person the court appoints to receive notice, give consent and otherwise represent, bind and act for a minor, incapacitated or protected person, an unborn individual or a person whose identity or location is unknown, where the interest is not represented under the Code's representation rules or the representation might be inadequate (Utah Code § 75B-2-305); a conservator, guardian, agent, trustee, personal representative or parent may represent and bind the person where there is no conflict of interest (§ 75B-2-303).
- Duty of loyalty
- A trustee administers the trust solely in the interests of the beneficiaries. A sale, encumbrance or other transaction involving the trust property that the trustee enters for the trustee's own account, or that is affected by a conflict between the trustee's fiduciary and personal interests, is voidable by an affected beneficiary unless an exception the statute states applies; a transaction with the trustee's spouse, descendants, siblings or parents, the trustee's agent or attorney, or an enterprise the trustee has an interest in is presumed to be conflicted (Utah Code § 75B-2-802).
- Prudent administration
- A trustee administers the trust as a prudent person would, considering its purposes, terms, distributional requirements and other circumstances, with reasonable care, skill and caution (Utah Code § 75B-2-804), incurring only costs reasonable in relation to the property, the purposes and the trustee's skills (§ 75B-2-805), and using any special skills the trustee was named for (§ 75B-2-806).
- Prudent investor rule
- Part 9 of the Utah Uniform Trust Code, the Uniform Prudent Investor Act: a trustee invests and manages trust assets as a prudent investor would, in the context of the portfolio as a whole and an overall strategy with suitable risk and return objectives (Utah Code § 75B-2-902), diversifies unless special circumstances make it better not to (§ 75B-2-903), and reviews the assets within a reasonable time after accepting (§ 75B-2-904); the rule is a default the trust's provisions may alter (§ 75B-2-901).
- Impartiality
- Where a trust has two or more beneficiaries, the trustee acts impartially in investing, managing and distributing the trust property, giving due regard to the beneficiaries' respective interests (Utah Code § 75B-2-803).
- Delegation
- A trustee may delegate investment and management functions a prudent trustee of comparable skills could properly delegate, exercising reasonable care, skill and caution in selecting the agent, setting the scope and terms of the delegation and periodically reviewing the agent's actions; the agent owes the trust a duty of reasonable care, and a trustee who complies is not liable for the agent's decisions (Utah Code § 75B-2-814(2)).
- Cotrustees
- Trustees serving together who, when they cannot reach a unanimous decision, may act by majority; each participates unless unavailable or a function was properly delegated, the remaining cotrustees act when a vacancy occurs, and each exercises reasonable care to prevent a cotrustee's serious breach and to compel its redress (Utah Code § 75B-2-703).
- Directed trust
- A trust whose terms grant a power of direction to a trust director (Utah Code § 75B-3-102, the Uniform Directed Trust Act). A directed trustee takes reasonable action to comply with the director's exercise or nonexercise of the power and is not liable for the action, except to the extent compliance would be willful misconduct (§ 75B-3-109); unless the terms provide otherwise, a trustee has no duty to monitor the director or to advise that the trustee would have acted differently (§ 75B-3-111).
- Trust director
- A person the trust's terms grant a power of direction, whether or not called a director and whether or not a beneficiary or settlor (Utah Code § 75B-3-102). The director may exercise any further power appropriate to the power of direction (§ 75B-3-106), has the same fiduciary duty and liability as a trustee in a like position (§ 75B-3-108), and is subject to the trustee's rules of acceptance, bond, compensation, resignation, removal and vacancy (§ 75B-3-116).
- Trustee compensation
- What the trust's terms specify or, if they are silent, compensation that is reasonable under the circumstances (Utah Code § 75B-2-708). The trustee notifies the qualified beneficiaries in advance of a change in the method or rate (§ 75B-2-811(2)(d)), and the report shows the amount or a fee schedule or other writing showing how it was determined (§ 75B-2-811(3)). Utah sets no fee schedule for a trustee. Руководство: Вознаграждение попечителя в Юте (Utah Code § 75B-2-708)
- Spendthrift provision
- A term valid only if it restrains both voluntary and involuntary transfer of a beneficiary's interest — words that the interest is held subject to a spendthrift trust suffice — so that a creditor or assignee may not reach the interest or a distribution before the beneficiary receives it (Utah Code § 75B-2-502), with exceptions for a child's support order, a creditor who protected the beneficiary's interest in the trust, a restitution judgment and the Office of State Debt Collection (§ 75B-2-503).
- Discretionary distribution
- A distribution left to the trustee's discretion; a beneficiary's creditor may not compel it, even where the discretion is expressed as a standard or the trustee has abused it, except a court's order for the support of the beneficiary's child, spouse or former spouse where the trustee has not complied with a standard (Utah Code § 75B-2-504), while a mandatory distribution the trustee has not made within a reasonable time may be reached (§ 75B-2-506).
- Asset protection trust
- A Utah trust whose settlor is a beneficiary and whose transfers a creditor of the settlor may not reach (Utah Code § 75B-1-302), where the instrument provides that Utah law governs, at least one trustee is a Utah resident or Utah trust company, the settlor's interest may not be transferred, persons with a domestic support obligation against the settlor get 30 days' notice of a distribution, and the settlor holds no power to revoke without an adverse party's consent and no mandatory distribution (§ 75B-1-303); a settlor may sign an affidavit of solvency on a transfer (§ 75B-1-306), and a creditor's claim is limited as § 75B-1-307 provides.
- Nonjudicial settlement agreement
- A binding agreement among interested persons on any matter involving a trust — the interpretation of its terms, the approval of a trustee's report or accounting, a direction to a trustee, the resignation, appointment or compensation of a trustee, a transfer of the principal place of administration or 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; any interested person may ask the court to approve it (Utah Code § 75B-2-110).
- Decanting
- A trustee with discretion to distribute income or principal may distribute part or all of it to a second trust, or modify the first trust's instrument, unless the first instrument expressly prohibits it, after written notice to all beneficiaries at least 20 days before exercising the power to modify; a restricted trustee may not use the power for the trustee's own benefit outside an ascertainable standard, and the statute's limits on withdrawal rights, marital and charitable interests and tax consequences apply (Utah Code § 75B-2-812.5).
- Unitrust conversion
- A fiduciary may convert an income trust to a unitrust, change the unitrust percentage or method, or convert back, without court approval, after a notice in a record to the qualified beneficiaries, each trust director and each person with a power to appoint or remove a trustee, with an objection date at least 30 days after the notice is sent, where no objection arrives by that date (Utah Code § 75A-5-303, § 75A-5-304).
- Uneconomic trust
- After notice to the qualified beneficiaries, the trustee of a trust whose property is worth less than $100,000 in total may terminate it on concluding that the value is insufficient to justify the cost of administration; the court may modify or terminate such a trust or remove the trustee (Utah Code § 75B-2-414).
- Combination and division of trusts
- After notice to the qualified beneficiaries, a trustee may 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 (Utah Code § 75B-2-417).
- Principal place of administration
- The place the trust instrument designates, where a trustee's principal place of business or residence is there or part of the administration occurs there; a trustee may transfer it to another state or outside the United States after notifying the qualified beneficiaries not less than 60 days before initiating the transfer, with an objection date not less than 60 days after the notice, and loses the authority if a qualified beneficiary objects by that date (Utah Code § 75B-2-108).
- Resignation of the trustee
- A trustee may resign on at least 30 days' notice to the qualified beneficiaries, the settlor if living and all cotrustees, or with the court's approval; resignation does not discharge the trustee's liability for the trustee's acts (Utah Code § 75B-2-705). A trustee who has resigned or been removed keeps the powers needed to protect the property until it is delivered (§ 75B-2-707).
- Removal of the trustee
- The settlor, a cotrustee or a qualified beneficiary may ask the court to remove a trustee, or the court may act on its own, for a serious breach of trust, a lack of cooperation among cotrustees, unfitness, unwillingness or persistent failure to administer, or a substantial change of circumstances or a request by all qualified beneficiaries where removal best serves the beneficiaries (Utah Code § 75B-2-706).
- Breach of trust
- A trustee's violation of a duty owed to a beneficiary; the court may compel performance, enjoin a breach, compel redress, order an account, appoint a special fiduciary, suspend or remove the trustee, reduce or deny compensation, void an act or impose a lien or constructive trust, among other relief (Utah Code § 75B-2-1001); the trustee is liable for the greater of the loss and the trustee's profit (§ 75B-2-1002).
- Limitation period (claims against a trustee)
- A beneficiary may not commence a proceeding for breach of trust more than six months after being sent a report that adequately disclosed the existence of a potential claim and informed the beneficiary of the time allowed; where that rule does not apply, one year after the first of the trustee's removal, resignation or death, the end of the beneficiary's interest and the trust's termination (Utah Code § 75B-2-1005).
- Contest period
- A trust that was revocable at the settlor's death may be contested within the earlier of three years after the death and 90 days after the trustee sends the person a copy of the trust instrument and a notice of the trust's existence, the trustee's name and address and the time allowed (Utah Code § 75B-2-604).
- Distribution after the settlor's death
- On the death of the settlor of a trust that was revocable at the death, the trustee may proceed to distribute the trust property under its 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; the trustee is liable only for actions taken two or more business days after actual receipt of a written notice sent by registered or certified mail or served as a summons, and a beneficiary of a trust determined invalid returns any distribution (Utah Code § 75B-2-604).
- Proposal for distribution
- On a termination or partial termination, the trustee may send the beneficiaries a proposal for distribution; a beneficiary's right to object ends if the beneficiary does not notify the trustee of an objection within 30 days after the proposal was sent, provided the proposal informed the beneficiary of the right to object and the time allowed (Utah Code § 75B-2-815); the trustee distributes expeditiously, subject to a reasonable reserve for debts, expenses and taxes. Руководство: Прекращение траста в Юте: завершающие шаги попечителя
- The trustee's notice to creditors
- On the settlor's death the trustee of an inter vivos revocable trust may publish a notice to creditors once a week for three successive weeks in a newspaper of general circulation in the county where the settlor resided and under Utah Code § 45-1-101, with claims due three months after the first publication; the trustee gives written notice to a known creditor to present the claim within the later of 90 days from the published notice and 60 days from the mailing or delivery, and, where the settlor received medical assistance after age 55, notifies the Office of Recovery Services (§ 75B-2-508). The trustee is not liable for giving or failing to give notice.
- Nonclaim (the trustee's creditor bar)
- Claims against a deceased settlor that arose before the death are barred against the settlor's estate, the trustee, the trust estate and the beneficiaries unless presented within the earlier of one year after the death and the time Utah Code § 75B-2-508 provides for creditors given actual or published notice; claims arising at or after the death are barred three months after they arise or performance is due (§ 75B-2-509). A claim is presented by a written statement delivered or mailed to the trustee, or by commencing a proceeding (§ 75B-2-510).
- Allowance and disallowance of claims
- The trustee may mail a claimant a notice that a presented claim is allowed or disallowed; where the notice of disallowance warns of the bar, the claim is barred unless the claimant petitions for allowance or sues within 60 days after the mailing, and a failure to mail notice of action within 60 days after the time for original presentation has expired has the effect of an allowance; allowed claims bear interest at the legal rate from six months after the settlor's death (Utah Code § 75B-2-512). Where the assets are insufficient, the trustee pays in the order of priority § 75B-2-511 sets.
- The trust's liability for the settlor's estate
- After the settlor's death, the property of a trust that was revocable at the death is subject to the settlor's creditors' claims, 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)).
- Homestead exemption
- An individual's exemption of property in Utah from judicial lien, levy, execution or forced sale — $42,000 for the primary personal residence and $5,000 for other property as stated for 2019, recalculated each year by the state auditor from the Consumer Price Index, with each joint owner's exemption capped per household — except for property-tax liens, purchase-money and consensual liens and child-support liens; the sale proceeds stay exempt for one year (Utah Code § 78B-5-503). It is a creditor exemption, not a restriction on devising a home. Руководство: Жильё после смерти владельца в Юте
- Homestead allowance
- A surviving spouse's $22,500 allowance from the decedent's estate — divided among the minor and dependent children where there is no spouse — exempt from and prior to all claims, and chargeable against what passes to the spouse or child unless the will or governing instrument provides otherwise (Utah Code § 75-2-402); beside it, exempt property up to $15,000 in household furniture, automobiles, furnishings, appliances and personal effects (§ 75-2-403) and a reasonable family allowance during the administration (§ 75-2-404).
- Per capita at each generation
- Utah's intestate division among descendants: the estate is divided into as many equal shares as there are surviving descendants in the nearest generation with a survivor and deceased descendants in that generation who left surviving descendants; each survivor in that generation takes a share, and the remaining shares are combined and divided in the same manner among the next generation (Utah Code § 75-2-106; § 75-2-103). A governing instrument's "per stirpes" or "by representation" divides at the children's generation instead (§ 75-2-709). Руководство: Калькулятор per stirpes для попечителей Юты
- Surviving spouse's intestate share
- The entire intestate estate where no descendant of the decedent survives or every surviving descendant is also the spouse's; otherwise the first $75,000 plus one-half of the balance, with a nonprobate transfer the spouse received treated as an advancement (Utah Code § 75-2-102). Руководство: Смерть без завещания в Юте
- Small estate affidavit
- The affidavit on which a person holding a decedent's personal property, a transfer agent or the Motor Vehicle Division delivers it to a successor 30 days after the death, where the entire estate subject to administration, less liens and encumbrances, does not exceed $100,000 and no personal representative has been appointed (Utah Code § 75-3-1201). Руководство: Пробейт в Юте: объяснение
- Personal representative (executor or administrator)
- The person the court appoints to administer a decedent's probate estate. The representative prepares an inventory within three months of appointment, with each item's value and any encumbrance (Utah Code § 75-3-705), may publish and mail the notice to creditors (§ 75-3-801), administers the claims (§ 75-3-803, § 75-3-806) and is entitled to reasonable compensation (§ 75-3-718). A probate proceeding is commenced within three years after the death (§ 75-3-107).
- Methods of notice
- Notice under the Utah Uniform Trust Code is accomplished in a manner reasonably suitable under the circumstances and likely to result in receipt — first-class mail, personal delivery, delivery to the person's last known place of residence or place of business, or a properly directed electronic message — and may be waived (Utah Code § 75B-2-109).
- Voidable transfer
- 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 (Utah Code § 25-6-202; § 25-6-203); a claim for relief is extinguished four years after the transfer, or one year after its discovery for actual intent (§ 25-6-305).
- Exempt property
- Property Utah keeps from a judgment creditor — among it retirement plans and accounts, including inherited accounts, life insurance proceeds payable to the debtor or a trust for the debtor on a spouse's or child's death and to the debtor's spouse or children on the debtor's death where the policy is a year old, the proceeds and avails of unmatured life insurance owned by the debtor or the debtor's revocable grantor trust, and section 529 education accounts (Utah Code § 78B-5-505), subject to the claims § 78B-5-508 allows against exempt property. Руководство: Защита активов в Юте: основы
- Witnessed will
- A Utah will is in writing, signed by the testator or by another in the testator's conscious presence and at the testator's direction, and signed by at least two individuals, each within a reasonable time after witnessing the signing or the testator's acknowledgment (Utah Code § 75-2-502); an electronic will is a record readable as text, signed and witnessed in the testator's physical or electronic presence (§ 75-2-1405).
- Holographic will
- A will that does not meet the witnessing requirements is valid as a holographic will, whether or not witnessed, if the signature and the material portions are in the testator's handwriting (Utah Code § 75-2-502); a writing not executed in compliance is treated as the will where clear and convincing evidence shows the decedent intended it (§ 75-2-503).
- Self-proved will
- A will made self-proved by the testator's acknowledgment and the witnesses' affidavits before an officer authorized to administer oaths, in substantially the forms the statute prints, at execution or at any time afterward (Utah Code § 75-2-504). After the death, the custodian of a will delivers it with reasonable promptness to a person able to secure its probate (§ 75-2-902).
- No-contest (penalty) clause
- A trust provision that purports to penalize a beneficiary for instituting a proceeding to challenge the acts of the trustee or another fiduciary, or other proceedings relating to the trust, is unenforceable if probable cause exists for instituting the proceeding (Utah Code § 75B-2-112).
- Deed to or from a trustee
- When title to Utah real property is granted to a person as trustee, 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).
- Default surrogate
- The person who may make a health care decision for an individual who lacks capacity and has no available agent or guardian — in descending priority an adult the individual identified, the spouse, an adult child or parent, a cohabitant, an adult sibling, an adult grandchild or grandparent, a person who assisted with supported decision making, a stepchild, a person with special care and concern, or a designated physician — under the Uniform Health Care Decisions Act in force since January 1, 2026 (Utah Code § 75A-9-111). Руководство: Доверенности и предварительные распоряжения в Юте
- Advance health care directive
- A health care instruction expressing the individual's preferences for future care (Utah Code § 75A-9-106) and a power of attorney for health care appointing an agent, in a record signed by the individual and an adult witness (§ 75A-9-107); the statute prints an optional form (§ 75A-9-110), and a directive created before January 1, 2026 remains valid if it complied when created (§ 75A-9-128).
- Utah estate tax (none)
- Utah imposes no estate or inheritance tax; the federal estate tax return and the trust's fiduciary income tax returns (the Utah TC-41, with the federal Form 1041) are the returns a trustee records with the family's advisers.
- Medicaid estate and trust recovery
- On a recipient's death the Department of Health and Human Services may recover the medical assistance correctly provided at age 55 or older from the recovery estate and from any trust in which the recipient is the grantor and a beneficiary — not while a spouse is living or a child is under 21 or disabled — as a lien with the priority of the last illness's medical expenses, presented to the trustee under the trustee's claims procedure (Utah Code § 26B-3-1013; § 75B-2-508).
- Legal professional-client privilege
- A client's privilege to refuse to disclose, and to prevent others from disclosing, confidential communications made to obtain legal services; it may be claimed by the client, a deceased client's personal representative or an organization's successor or trustee, and does not apply to a communication relevant to an issue between parties who claim through the same deceased client (Utah R. Evid. 504).
- Practice of law (Utah's rule)
- Representing the interests of another person by informing, counseling, advising, assisting, advocating for or drafting documents for that person through applying the law to that person's facts and circumstances — reserved to active, licensed Bar members and, in the listed areas, licensed paralegal practitioners; making legal forms available to the public and publishing self-help information, and providing general legal information without advice on another person's facts, are permitted to a nonlawyer (Utah Sup. Ct. R. Prof'l Prac. 4-802).
- Breach of system security
- A person who owns or licenses computerized data including a Utah resident's personal information investigates a breach and, where misuse for identity theft or fraud has occurred or is reasonably likely, notifies each affected resident in the most expedient time possible without unreasonable delay — and, for 500 or more residents, the Attorney General and the Utah Cyber Center, and for 1,000 or more, the nationwide consumer reporting agencies (Utah Code § 13-44-202; definitions, § 13-44-102).
Общая информация о законодательстве Юты, не юридическая консультация.