Effective 9/1/2024
Title 75A. Fiduciaries

Chapter 1
Fiduciaries

Part 1
General Provisions

75A-1-101 Definitions for title.
          As used in this title:
(1)”Conservator” means the same as that term is defined in Section 75-1-201.
(2)”Descendant” means the same as that term is defined in Section 75-1-201.
(3)”Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
(4)”Estate” means, except as provided in Section 75A-5-102, the same as that term is defined in Section 75-1-201.
(5)”Good faith” means honesty in fact in the conduct or transaction concerned and the observance of reasonable fiduciary standards.
(6)”Guardian” means the same as that term is defined in Section 75-1-201.
(7)”Person” means the same as that term is defined in Section 75-1-201.
(8)”Personal representative” means the same as that term is defined in Section 75-1-201.
(9)”Property” means the same as that term is defined in Section 75-1-201.
(10)”Record” means the same as that term is defined in Section 75-1-201.
(11)”Sign” means the same as that term is defined in Section 75-1-201.
(12)”State” means the same as that term is defined in Section 75-1-201.
(13)”Trust” means, except as provided in Section 75A-5-102, the same as that term is defined in Section 75B-1-101.
(14)”Will” means the same as that term is defined in Section 75-1-201.

Amended by Chapter 310, 2025 General Session

75A-1-102 Transition clause.
          If, at the time a power of attorney, a power of appointment, an advanced health care directive, or another legal document was executed, the document contained a correct citation to a provision in Title 22, Fiduciaries and Trusts, and Title 75, Utah Uniform Probate Code, that, after the execution of the document, was renumbered and amended for inclusion in this title, that citation is a valid citation to the same provision in this title.

Enacted by Chapter 364, 2024 General Session

Part 2
Payments and Deposits by Fiduciaries

75A-1-201 Definitions for part.
          As used in this part:
(1)”Fiduciary” means:
(a)a trustee under any trust, expressed, implied, resulting or constructive;
(b)an executor;
(c)an administrator;
(d)a guardian;
(e)a conservator;
(f)a curator;
(g)a receiver;
(h)a trustee in bankruptcy;
(i)an assignee for the benefit of creditors;
(j)a partner;
(k)an agent;
(l)an officer of a corporation, public or private;
(m)a public officer; or
(n)any other person acting in a fiduciary capacity for any person, trust, or estate.
(2)”Principal” means a person to whom a fiduciary owes an obligation.

Amended by Chapter 310, 2025 General Session

75A-1-202 Transactions prior to May 12, 1925.
          The provisions of this part do not apply to transactions taking place prior to May 12, 1925.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-203 Payments or transfers made to a fiduciary.
(1)A person who in good faith pays or transfers to a fiduciary any money or other property that the fiduciary is authorized to receive is not responsible for the proper application of the money or property by the fiduciary.
(2)A right or title acquired from the fiduciary in consideration of a payment or transfer described in Subsection (1) is not invalid as a consequence of a misapplication by the fiduciary.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-204 Transfer of negotiable instruments by a fiduciary.
(1)If a fiduciary endorses a negotiable instrument that is payable or endorsed to the fiduciary or the fiduciary’s principal, and the fiduciary has authority to endorse the negotiable instrument on behalf of the principal, the person that receives the negotiable instrument through the endorsement:
(a)is not bound to inquire as to whether the fiduciary is committing a breach of the fiduciary’s obligation in endorsing or delivering the negotiable instrument; and
(b)is not required to provide notice that the fiduciary is committing a breach of the fiduciary’s obligation, unless the person:
(i)takes the negotiable instrument with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation; or
(ii)knows that taking the negotiable instrument amounts to bad faith.
(2)Notwithstanding Subsection (1), a person is liable to a principal if:
(a)the fiduciary transfers a negotiable instrument to the person and the person knows that the fiduciary is transferring the negotiable instrument:
(i)as payment of, or as a security for, a personal debt of the fiduciary; or
(ii)for the personal benefit of the fiduciary; and
(b)the fiduciary commits a breach of the fiduciary’s obligation in transferring the negotiable instrument to the person.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-205 Checks -- Drawn by a fiduciary and payable to a third person.
         
(1)If a fiduciary draws a check or other bill of exchange in the name of the fiduciary’s principal and the fiduciary has authority to draw the check or other bill of exchange in the name of the principal, the person to which the check or other bill of exchange is paid:
(a)is not bound to inquire as to whether the fiduciary is committing a breach of the fiduciary’s obligation in drawing the check or other bill of exchange; and
(b)is not required to provide notice that the fiduciary is committing a breach of the fiduciary’s obligation, unless the person:
(i)takes the check or other bill of exchange with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation; or
(ii)knows that taking the check or other bill of exchange amounts to bad faith.
(2)Notwithstanding Subsection (1), a person is liable to a principal if:
(a)the fiduciary writes and delivers the check or other bill of exchange to the person;
(b)the person knows that the fiduciary is drawing and delivering the check or other bill of exchange for:
(i)payment of, or as a security for, a personal debt of the fiduciary; or
(ii)the personal benefit of the fiduciary; and
(c)the fiduciary commits a breach of the fiduciary’s obligation in drawing or delivering the check or other bill of exchange to the person.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-206 Checks drawn by or payable to a fiduciary.
          If a fiduciary draws a check or other bill of exchange in the name of the fiduciary’s principal and the fiduciary has authority to draw the check or other bill of exchange that is payable to the fiduciary or a person that transfers the payment to the fiduciary, the person to which the check or other bill of exchange is paid:
(1)is not bound to inquire as to whether the fiduciary is committing a breach of the fiduciary’s obligation in transferring the check or other bill of exchange to the fiduciary; and
(2)is not required to provide notice that the fiduciary is committing a breach of the fiduciary’s obligation, unless the person:
(a)takes the check or other bill of exchange with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation; or
(b)knows that taking the check or other bill of exchange amounts to bad faith.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-207 Bank deposits in the name of a fiduciary.
         
(1)If a fiduciary deposits a check in a bank in the name of the fiduciary’s principal and to the credit of the fiduciary and the bank is authorized to pay the amount of the deposit or any part of the deposit, the bank is not liable to the principal unless:
(a)the bank pays the check with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation in drawing the check; or
(b)the bank knows that paying the check amounts to bad faith.
(2)Notwithstanding Subsection (1), a bank is liable to a principal if:
(a)the fiduciary deposits a check in the name of the principal as payment to the bank for payment of, or as security for, a personal debt of the fiduciary; and
(b)the fiduciary commits a breach of the fiduciary’s obligation in drawing or delivering the check to the bank.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-208 Checks drawn in name of a principal.
         
(1)If a fiduciary draws a check upon the account of the fiduciary’s principal in a bank that is authorized to draw checks upon the principal’s account and the bank is authorized to pay the check, the bank is not liable to the principal unless:
(a)the bank pays the check with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation in drawing the check; or
(b)the bank knows that paying the check amounts to bad faith.
(2)Notwithstanding Subsection (1), the bank is liable to a principal if:
(a)the principal’s fiduciary deposits a check in the name of the principal as payment to the bank for payment of, or as security for, a personal debt of the fiduciary; and
(b)the fiduciary commits a breach of the fiduciary’s obligation in drawing or delivering the check to the bank.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-209 Deposits in a fiduciary’s personal account.
          If a principal authorizes a fiduciary to write or endorse a check for the principal, and the fiduciary writes a check payable to the fiduciary and deposits the check in a bank into the fiduciary’s personal account:
(1)the bank is not bound to inquire whether a fiduciary is committing a breach of the fiduciary’s obligation to a principal; and
(2)the bank is authorized to pay the amount of the deposit or any part of a personal check of the fiduciary without being liable to the principal unless:
(a)the bank deposits the check for a fiduciary with actual knowledge that the fiduciary is committing a breach of the fiduciary’s obligation in depositing the check; or
(b)the bank knows that depositing the check for the fiduciary amounts to bad faith.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-1-210 Deposits in name of several trustees.
          When a deposit is made in a bank in the name of two or more persons as trustees and a check is drawn upon the trust account by a trustee authorized by another trustee to draw checks upon the trust account:
(1)the payee or bank is not bound to inquire whether the deposit is a breach of trust to authorize a trustee to draw checks upon the trust account; and
(2)the payee or bank is not liable unless the circumstances are such that the action of the payee or bank amounts to bad faith.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 2
Uniform Power of Attorney Act

Part 1
General Provisions

75A-2-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-2-102 Definitions for chapter.
          As used in this chapter:
(1)
(a)”Agent” means a person granted authority to act for a principal under a power of attorney, whether denominated an agent, attorney-in-fact, or otherwise.
(b)”Agent” includes an original agent, coagent, successor agent, and person to which an agent’s authority is delegated.
(2)”Beneficiary” means the same as that term is defined in Section 75-1-201.
(3)”Beneficiary designation” means the same as that term is defined in Section 75-1-201.
(4)”Child” means the same as that term is defined in Section 75-1-201.
(5)”Claims” means the same as that term is defined in Section 75-1-201.
(6)”Durable,” with respect to a power of attorney, means not terminated by the principal’s incapacity.
(7)”Fiduciary” means the same as that term is defined in Section 75-1-201.
(8)”Incapacity” means the inability of an individual to manage property or business affairs because the individual:
(a)has an impairment in the ability to receive and evaluate information or make or communicate decisions even with the use of technological assistance; or
(b)is:
(i)missing;
(ii)detained, including incarcerated in a penal system; or
(iii)outside the United States and unable to return.
(9)”Lease” means the same as that term is defined in Section 75-1-201.
(10)”Mortgage” means the same as that term is defined in Section 75-1-201.
(11)”Organization” means the same as that term is defined in Section 75-1-201.
(12)”Power of attorney” means a writing or other record governed by this chapter that grants authority to an agent to act in the place of the principal regardless of whether the term power of attorney is used.
(13)
(a)”Presently exercisable general power of appointment,” with respect to property or a property interest subject to a power of appointment, means power exercisable at the time in question to vest absolute ownership in the principal individually, the principal’s estate, the principal’s creditors, or the creditors of the principal’s estate.
(b)”Presently exercisable general power of appointment” includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard, or the passage of a specified period only after the occurrence of the specified event, the satisfaction of the ascertainable standard, or the passage of the specified period.
(c)”Presently exercisable general power of appointment” does not include a power exercisable in a fiduciary capacity or only by will.
(14)”Principal” means an individual who grants authority to an agent in a power of attorney.
(15)”Security” means the same as that term is defined in Section 75-1-201.
(16)
(a)”Stocks and bonds” means stocks, bonds, mutual funds, and all other types of securities and financial instruments, whether held directly, indirectly, or in any other manner.
(b)”Stocks and bonds” does not include commodity futures contracts and call or put options on stocks or stock indexes.
(17)”Trustee” means the same as that term is defined in Section 75B-1-101.

Amended by Chapter 310, 2025 General Session
Amended by Chapter 338, 2025 General Session

75A-2-103 Applicability.
          This chapter applies to all powers of attorney except:
(1)a power to the extent it is coupled with an interest in the subject of the power, including a power given to or for the benefit of a creditor in connection with a credit transaction;
(2)a power to make health care decisions;
(3)a proxy or other delegation to exercise voting rights or management rights with respect to an entity; and
(4)a power created on a form prescribed by a government or governmental subdivision, agency, or instrumentality for a governmental purpose.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-104 Power of attorney is durable.
          A power of attorney created under this chapter is durable unless it expressly provides that it is terminated by the incapacity of the principal.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-105 Execution of power of attorney.
(1)
(a)A principal may sign a power of attorney, or direct another individual in the principal’s conscious presence to sign the principal’s name on the power of attorney, if:
(i)the power of attorney is signed before a notary public or other individual authorized by the law to take acknowledgments; and
(ii)the principal has sufficient mental capacity at the time that the power of attorney is executed to understand that the principal is appointing an agent to handle the principal’s financial affairs.
(b) A signature on a power of attorney is presumed to be genuine if the principal acknowledges the signature before a notary public or other individual authorized by law to take acknowledgments.
(c)A principal’s understanding of how an agent will manage the principal’s affairs is not required for sufficient mental capacity under Subsection (1)(a)(ii).
(2)
(a)If the principal resides or is about to reside in a hospital, assisted living, skilled nursing, or similar facility, at the time of execution of the power of attorney, the principal may not name any agent that is the owner, operator, health care provider, or employee of the hospital, assisted living facility, skilled nursing, or similar residential care facility unless:
(i)the agent is the spouse, legal guardian, or next of kin of the principal; or
(ii)the agent’s authority is strictly limited to the purpose of assisting the principal to establish eligibility for Medicaid.
(b)A violation of this Subsection (2) is a violation of Section 76-5-111.4.

Amended by Chapter 338, 2025 General Session

75A-2-106 Validity of power of attorney.
(1)A power of attorney executed in this state on or after May 10, 2016, is valid if its execution complies with Section 75A-2-105.
(2)A power of attorney executed in this state before May 10, 2016, is valid if its execution complied with the law of this state as it existed at the time of execution.
(3)A power of attorney executed other than in this state is valid in this state if, when the power of attorney was executed, the execution complied with:
(a)the law of the jurisdiction that determines the meaning and effect of the power of attorney pursuant to Section 75A-2-107; or
(b)the requirements for a military power of attorney pursuant to 10 U.S.C. Sec. 1044b.
(4)Except as otherwise provided by statute other than this chapter, a photocopy or electronically transmitted copy of an original power of attorney has the same effect as the original. For transactions involving real property, the copy of the power of attorney may be recorded in the county where the transaction lies when attached to an affidavit of the person accepting the power of attorney.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-107 Meaning and effect of power of attorney.
          The meaning and effect of a power of attorney is determined by the law of the jurisdiction indicated in the power of attorney and, in the absence of an indication of jurisdiction, by the law of the jurisdiction in which the power of attorney was executed.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-108 Nomination of conservator or guardian -- Adequacy of power of attorney -- Relation of agent to conservator or other fiduciary.
(1)In a power of attorney, a principal may nominate a conservator of the principal’s estate or a guardian of the principal’s person for consideration by the court if protective proceedings, as defined in Section 75-1-201, for the principal’s estate or person are begun after the principal executes the power of attorney.
(2)If a principal executes a power of attorney and a petition is filed to appoint a conservator of the principal’s estate, the court shall consider whether:
(a)the provisions in the power of attorney are adequate to manage and protect the principal’s estate without appointing a conservator; or
(b)the appointment of a conservator is necessary to manage and protect the principal’s estate.
(3)If the court appoints a conservator of the principal’s estate or a guardian of the principal’s person, the court shall appoint a conservator or a guardian in accordance with the principal’s most recent nomination unless there is good cause shown or disqualification.
(4)If, after a principal executes a power of attorney, the court determines that an appointment of a conservator or other fiduciary is necessary to manage and protect some or all of the principal’s estate:
(a)the agent named in the principal’s power of attorney is accountable to the conservator or other fiduciary as well as the principal; and
(b)the power of attorney is not terminated and the agent’s authority continues unless limited, suspended, or terminated by the court.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-109 When power of attorney is effective.
(1)A power of attorney is effective when executed unless the principal provides in the power of attorney that it becomes effective at a future date or upon the occurrence of a future event or contingency.
(2)If a power of attorney becomes effective upon the occurrence of a future event or contingency, the principal, in the power of attorney, may authorize one or more persons to determine in a writing or other record that the event or contingency has occurred.
(3)If a power of attorney becomes effective upon the principal’s incapacity and the principal has not authorized a person to determine whether the principal is incapacitated, or the person authorized is unable or unwilling to make the determination, the power of attorney becomes effective upon a determination in a writing or other record by:
(a)a physician that the principal is incapacitated within the meaning of Subsection 75A-2-102(14)(a); or
(b)an attorney at law, a judge, or an appropriate governmental official that the principal is incapacitated within the meaning of Subsection 75A-2-102(14)(b).
(4)A person authorized by the principal in the power of attorney to determine that the principal is incapacitated may act as the principal’s personal representative pursuant to the Health Insurance Portability and Accountability Act, Sections 1171 through 1179 of the Social Security Act, 42 U.S.C. Sec. 1320d, and applicable regulations, to obtain access to the principal’s health care information and communicate with the principal’s health care provider.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-110 Termination of power of attorney or agent’s authority.
(1)A power of attorney terminates when:
(a)the principal dies;
(b)the principal becomes incapacitated, if the power of attorney is not durable;
(c)the principal revokes the power of attorney;
(d)the power of attorney provides that it terminates;
(e)the purpose of the power of attorney is accomplished; or
(f)the principal revokes the agent’s authority or the agent dies, becomes incapacitated, or resigns, and the power of attorney does not provide for another agent to act under the power of attorney.
(2)An agent’s authority terminates when:
(a)the principal revokes the authority;
(b)the agent dies, becomes incapacitated, or resigns;
(c)an action is filed for the dissolution or annulment of the agent’s marriage to the principal or their legal separation, unless the power of attorney otherwise provides; or
(d)the power of attorney terminates.
(3)Unless the power of attorney otherwise provides, an agent’s authority is exercisable until the authority terminates under Subsection (2), notwithstanding a lapse of time since the execution of the power of attorney.
(4)
(a)Termination of an agent’s authority or of a power of attorney is not effective as to the agent or another person that, without actual knowledge of the termination, acts in good faith under the power of attorney.
(b) An act so performed, unless otherwise invalid or unenforceable, binds the principal and the principal’s successors in interest.
(5)
(a)Incapacity of the principal of a power of attorney that is not durable does not revoke or terminate the power of attorney as to an agent or other person that, without actual knowledge of the incapacity, acts in good faith under the power of attorney.
(b) An act so performed, unless otherwise invalid or unenforceable, binds the principal and the principal’s successors in interest.
(6)The execution of a power of attorney does not revoke a power of attorney previously executed by the principal unless the subsequent power of attorney provides that the previous power of attorney is revoked or that all other powers of attorney are revoked.
(7)The principal may revoke or amend a power of attorney:
(a)by substantial compliance with a method provided in the terms of the power of attorney that expressly excludes all other methods for amending or revoking the power of attorney; or
(b)if the terms of the power of attorney do not provide a method or the method provided in the terms is not expressly made exclusive, by any other method manifesting clear and convincing evidence of the principal’s intent.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-111 Coagents and successor agents.
(1)
(a)A principal may designate two or more persons to act as coagents.
(b) Unless the power of attorney otherwise provides, each coagent may exercise its authority independently.
(2)
(a)A principal may designate one or more successor agents to act if an agent resigns, dies, becomes incapacitated, is not qualified to serve, or declines to serve.
(b) A principal may grant authority to designate one or more successor agents to an agent or other person designated by name, office, or function.
(c)Unless the power of attorney otherwise provides, a successor agent:
(i)has the same authority as that granted to the original agent; and
(ii)may not act until all predecessor agents have resigned, died, become incapacitated, are no longer qualified to serve, or have declined to serve.
(3)Except as otherwise provided in the power of attorney and Subsection (4), an agent that does not participate in or conceal a breach of fiduciary duty committed by another agent, including a predecessor agent, is not liable for the actions of the other agent.
(4)
(a)An agent that has accepted appointment and that has actual knowledge of a breach or imminent breach of fiduciary duty by another agent shall notify the principal and, if the principal is incapacitated, take any action reasonably appropriate in the circumstances to safeguard the principal’s best interest.
(b)An agent that fails to notify the principal or take action as required by this subsection is liable for the reasonably foreseeable damages that could have been avoided if the agent had notified the principal or taken action.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-112 Reimbursement and compensation of agent.
          Unless the power of attorney otherwise provides, an agent is entitled to reimbursement of expenses reasonably incurred on behalf of the principal and to compensation that is reasonable under the circumstances.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-113 Agent’s acceptance.
          Except as otherwise provided in the power of attorney, a person accepts appointment as an agent under a power of attorney by exercising authority or performing duties as an agent or by any other assertion or conduct indicating acceptance.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-114 Agent’s duties.
(1)Notwithstanding provisions in the power of attorney, an agent that has accepted appointment shall:
(a)act in accordance with the principal’s reasonable expectations to the extent actually known by the agent and, otherwise, in the principal’s best interest;
(b)act in good faith;
(c)act only within the scope of authority granted in the power of attorney; and
(d)comply with the terms of the power of attorney.
(2)
(a)Except as otherwise provided in the power of attorney or other provision of this chapter, an agent that has accepted appointment shall have no further obligation to act under the power of attorney.
(b) However, with respect to any action taken by the agent under the power of attorney, the agent shall:
(i)act loyally for the principal’s benefit;
(ii)act so as not to create a conflict of interest that impairs the agent’s ability to act impartially in the principal’s best interest;
(iii)act with the care, competence, and diligence ordinarily exercised by agents in similar circumstances;
(iv)keep a record of all receipts, disbursements, and transactions made on behalf of the principal;
(v)cooperate with a person that has authority to make health care decisions for the principal to carry out the principal’s reasonable expectations to the extent actually known by the agent and, otherwise, act in the principal’s best interest; and
(vi)attempt to preserve the principal’s estate plan, to the extent actually known by the agent, if preserving the plan is consistent with the principal’s best interest based on all relevant factors, including:
(A)the value and nature of the principal’s property;
(B)the principal’s foreseeable obligations and need for maintenance;
(C)minimization of taxes, including income, estate, inheritance, generation-skipping transfer, and gift taxes; and
(D)eligibility for a benefit, a program, or assistance under a statute, rule, or regulation.
(3)An agent that acts in good faith is not liable to any beneficiary of the principal’s estate plan for failure to preserve the plan.
(4)An agent that acts with care, competence, and diligence for the best interest of the principal is not liable solely because the agent also benefits from the act or has an individual or conflicting interest in relation to the property or affairs of the principal.
(5)If an agent is selected by the principal because of special skills or expertise possessed by the agent or in reliance on the agent’s representation that the agent has special skills or expertise, the special skills or expertise shall be considered in determining whether the agent has acted with care, competence, and diligence under the circumstances.
(6)Absent a breach of duty to the principal, an agent is not liable if the value of the principal’s property declines.
(7)An agent that exercises authority to delegate to another person the authority granted by the principal or that engages another person on behalf of the principal is not liable for an act, error of judgment, or default of that person if the agent exercises care, competence, and diligence in selecting and monitoring the person.
(8)
(a)Except as otherwise provided in the power of attorney, an agent is not required to disclose receipts, disbursements, or transactions conducted on behalf of the principal unless ordered by a court or requested by the principal, a guardian, a conservator, another fiduciary acting for the principal, a governmental agency having authority to protect the welfare of the principal, an interested person, as defined in Section 75-1-201, after the principal’s incapacity, or upon the death of the principal, by the personal representative or successor in interest of the principal’s estate.
(b)If so requested, within 30 days the agent shall comply with the request or provide a writing or other record substantiating why additional time is needed and shall comply with the request within an additional 30 days.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-115 Exoneration of agent.
          A provision in a power of attorney relieving an agent of liability for breach of duty is binding on the principal and the principal’s successors in interest except to the extent the provision:
(1)relieves the agent of liability for breach of duty committed dishonestly, with an improper motive, or with reckless indifference to the purposes of the power of attorney or the best interest of the principal; or
(2)was inserted as a result of an abuse of a confidential or fiduciary relationship with the principal.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-116 Judicial relief.
(1)The following persons may petition a court to construe a power of attorney or review the agent’s conduct and grant appropriate relief:
(a)the principal or the agent;
(b)a guardian, conservator, or other fiduciary acting for the principal;
(c)a person authorized to make health care decisions for the principal;
(d)the principal’s spouse, parent as defined in Section 75-1-201, or descendant;
(e)an individual who would qualify as a presumptive heir of the principal;
(f)a person named as a beneficiary to receive any property, benefit, or contractual right on the principal’s death or as a beneficiary of a trust created by or for the principal that has a financial interest in the principal’s estate;
(g)a governmental agency having regulatory authority to protect the welfare of the principal;
(h)the principal’s caregiver or another person that demonstrates sufficient interest in the principal’s welfare; and
(i)a person asked to accept the power of attorney.
(2)Upon motion by the principal, the court shall dismiss a petition filed under this section, unless the court finds that the principal lacks capacity to revoke the agent’s authority or the power of attorney.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-117 Agent’s liability.
          An agent that violates this chapter is liable to the principal or the principal’s successors in interest for the amount required to:
(1)restore the value of the principal’s property to what it would have been had the violation not occurred; and
(2)reimburse the principal or the principal’s successors in interest for the attorney fees and costs paid on the agent’s behalf.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-118 Agent’s resignation -- Notice.
          Unless the power of attorney provides a different method for an agent’s resignation, an agent may resign by giving notice to the principal and, if the principal is incapacitated:
(1)to the guardian, if one has been appointed for the principal, and a coagent or successor agent; or
(2)if there is no person described in Subsection (1), to:
(a)the principal’s caregiver;
(b)another person reasonably believed by the agent to have sufficient interest in the principal’s welfare; or
(c)a governmental agency having authority to protect the welfare of the principal.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-119 Acceptance of and reliance upon acknowledged power of attorney.
(1)As used in this section, “acknowledged” means purportedly verified before a notary public or other individual authorized to take acknowledgements.
(2)A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the signature is not genuine may rely upon the presumption under Section 75A-2-105 that the signature is genuine.
(3)A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the power of attorney is void, invalid, or terminated, that the purported agent’s authority is void, invalid, or terminated, or that the agent is exceeding or improperly exercising the agent’s authority may rely upon the power of attorney as if the power of attorney were genuine, valid, and still in effect, the agent’s authority were genuine, valid, and still in effect, and the agent had not exceeded and had properly exercised the authority.
(4)A person that is asked to accept an acknowledged power of attorney may request, and rely upon, without further investigation:
(a)an agent’s certification under penalty of perjury of any factual matter concerning the principal, agent, or power of attorney;
(b)an English translation of the power of attorney if the power of attorney contains, in whole or in part, language other than English; and
(c)an opinion of counsel as to any matter of law concerning the power of attorney if the person making the request provides in a writing or other record the reason for the request.
(5)An English translation or an opinion of counsel requested under this section shall be provided at the principal’s expense unless the request is made more than seven business days after the power of attorney is presented for acceptance.
(6)For purposes of this section and Section 75A-2-120, a person that conducts activities through employees is without actual knowledge of a fact relating to a power of attorney, a principal, or an agent if the employee conducting the transaction involving the power of attorney is without actual knowledge of the fact.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-120 Liability for refusal to accept acknowledged power of attorney.
(1)As used in this section, “acknowledged” means the same as that term is defined in Section 75A-2-119.
(2)Except as otherwise provided in Subsection (3):
(a)a person shall either accept an acknowledged power of attorney or request a certification, a translation, or an opinion of counsel under Subsection 75A-2-119(4) no later than seven business days after presentation of the power of attorney for acceptance;
(b)if a person requests a certification, a translation, or an opinion of counsel under Subsection 75A-2-119(4), the person shall accept the power of attorney no later than five business days after receipt of the certification, translation, or opinion of counsel; and
(c)a person may not require an additional or different form of power of attorney for authority granted in the power of attorney presented.
(3)A person is not required to accept an acknowledged power of attorney if:
(a)the person is not otherwise required to engage in a transaction with the principal in the same circumstances;
(b)engaging in a transaction with the agent or the principal in the same circumstances would be inconsistent with federal law;
(c)the person has actual knowledge of the termination of the agent’s authority or of the power of attorney before exercise of the power;
(d)a request for a certification, a translation, or an opinion of counsel under Subsection 75A-2-119(4) is refused;
(e)the person in good faith believes that the power is not valid or that the agent does not have the authority to perform the act requested, whether or not a certification, a translation, or an opinion of counsel under Subsection 75A-2-119(4) has been requested or provided; or
(f)the person makes, or has actual knowledge that another person has made, a report to the Division of Aging and Adult Services stating a good faith belief that the principal may be subject to physical or financial abuse, neglect, exploitation, or abandonment by the agent or a person acting for or with the agent.
(4)A person that refuses in violation of this section to accept an acknowledged power of attorney is subject to:
(a)a court order mandating acceptance of the power of attorney; and
(b)liability for reasonable attorney fees and costs incurred in any action or proceeding that confirms the validity of the power of attorney or mandates acceptance of the power of attorney.
(5)Court proceedings under this section shall be conducted in accordance with the provisions of Title 75, Utah Uniform Probate Code, governing venue and procedures.

Amended by Chapter 310, 2025 General Session

75A-2-121 Principles of law and equity.
          Unless displaced by a provision of this chapter, the principles of law and equity supplement this act.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-122 Laws applicable to financial institutions and entities.
          This chapter does not supersede any other law applicable to financial institutions or other entities, and the other law controls if inconsistent with this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-123 Remedies under other law.
          The remedies under this chapter are not exclusive and do not abrogate any right or remedy under the law of this state other than this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 2
Authority

75A-2-201 Authority that requires specific grant -- Grant of general authority.
(1)An agent under a power of attorney may do the following on behalf of the principal or with the principal’s property only if the power of attorney expressly grants the agent the authority, and exercise of the authority is not otherwise prohibited by another agreement or instrument to which the authority or property is subject:
(a)create, amend, revoke, or terminate an inter vivos trust;
(b)make a gift;
(c)create or change rights of survivorship;
(d)create or change a beneficiary designation;
(e)delegate authority granted under the power of attorney;
(f)waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan;
(g)exercise fiduciary powers that the principal has authority to delegate; or
(h)disclaim property or otherwise exercise a power of appointment.
(2)Notwithstanding a grant of authority to do an act described in Subsection (1), unless the power of attorney otherwise provides, an agent that is not an ancestor, spouse, or descendant of the principal may not exercise authority under a power of attorney to create in the agent, or in an individual to whom the agent owes a legal obligation of support, an interest in the principal’s property, whether by gift, right of survivorship, beneficiary designation, disclaimer, or otherwise.
(3)Subject to Subsections (1), (2), (4), and (5), if a power of attorney grants to an agent authority to do all acts that a principal could do, the agent has the general authority described in Sections 75A-2-204 through 75A-2-216.
(4)Unless the power of attorney otherwise provides, a grant of authority to make a gift is subject to Section 75A-2-217.
(5)Subject to Subsections (1), (2), and (4), if the subjects over which authority is granted in a power of attorney are similar or overlap, the broadest authority controls.
(6)Authority granted in a power of attorney is exercisable with respect to property that the principal has when the power of attorney is executed or acquires later, whether or not the property is located in this state and whether or not the authority is exercised or the power of attorney is executed in this state.
(7)An act performed by an agent pursuant to a power of attorney has the same effect, inures to the benefit of, and binds the principal and the principal’s successors in interest as if the principal had performed the act.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-202 Incorporation of authority.
(1)An agent has authority described in this part if the power of attorney refers to general authority with respect to the descriptive term for the subjects stated in Sections 75A-2-204 through 75A-2-217 or cites the section in which the authority is described.
(2)A reference in a power of attorney to general authority with respect to the descriptive term for a subject in Sections 75A-2-204 through 75A-2-217 or a citation to a section of Sections 75A-2-204 through 75A-2-217 incorporates the entire section as if it were set out in full in the power of attorney.
(3)A principal may modify authority incorporated by reference.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-203 Construction of authority generally.
          Except as otherwise provided in the power of attorney, by executing a power of attorney that incorporates by reference a subject described in Sections 75A-2-204 through 75A-2-217 or that grants to an agent authority to do all acts that a principal could do pursuant to Subsection 75A-2-201(3), a principal authorizes the agent, with respect to that subject, to:
(1)demand, receive, and obtain, by litigation or otherwise, money or another thing of value to which the principal is, may become, or claims to be entitled, and conserve, invest, disburse, or use anything so received or obtained for the purposes intended;
(2)contract in any manner with any person, on terms agreeable to the agent, to accomplish a purpose of a transaction and perform, rescind, cancel, terminate, reform, restate, release, or modify the contract or another contract made by or on behalf of the principal;
(3)execute, acknowledge, seal, deliver, file, or record any instrument or communication the agent considers desirable to accomplish a purpose of a transaction, including creating at any time a schedule listing some or all of the principal’s property and attaching it to the power of attorney;
(4)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to a claim existing in favor of or against the principal or intervene in litigation relating to the claim;
(5)seek on the principal’s behalf the assistance of a court or other governmental agency to carry out an act authorized in the power of attorney;
(6)engage, compensate, and discharge an attorney, accountant, discretionary investment manager, expert witness, or other advisor;
(7)prepare, execute, and file a record, report, or other document to safeguard or promote the principal’s interest under a statute or regulation;
(8)communicate with any representative or employee of a government or governmental subdivision, agency, or instrumentality on behalf of the principal;
(9)access communications intended for, and communicate on behalf of the principal, whether by mail, electronic transmission, telephone, or other means; and
(10)do any lawful act with respect to the subject and all property related to the subject.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-204 Real property.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to real property authorizes the agent to:
(1)demand, buy, lease, receive, accept as a gift or as security for an extension of credit, or otherwise acquire or reject an interest in real property or a right incident to real property;
(2)
(a)sell;
(b)exchange;
(c)convey with or without covenants, representations, or warranties;
(d)quitclaim;
(e)release;
(f)surrender;
(g)retain title for security;
(h)encumber;
(i)partition;
(j)consent to partitioning;
(k)subject to an easement or covenant;
(l)subdivide;
(m)apply for zoning or other governmental permits;
(n)plat or consent to platting;
(o)develop;
(p)grant an option concerning;
(q)lease;
(r)sublease;
(s)contribute to an entity in exchange for an interest in that entity; or
(t)otherwise grant or dispose of an interest in real property or a right incident to real property;
(3)pledge or mortgage an interest in real property or right incident to real property as security to borrow money or pay, renew, or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;
(4)release, assign, satisfy, or enforce by litigation or otherwise a mortgage, deed of trust, conditional sale contract, encumbrance, lien, or other claim to real property that exists or is asserted;
(5)manage or conserve an interest in real property or a right incident to real property owned or claimed to be owned by the principal, including:
(a)insuring against liability or casualty or other loss;
(b)obtaining or regaining possession of or protecting the interest or right by litigation or otherwise;
(c)paying, assessing, compromising, or contesting taxes or assessments or applying for and receiving refunds in connection with taxes or assessments; and
(d)purchasing supplies, hiring assistance or labor, and making repairs or alterations to the real property;
(6)use, develop, alter, replace, remove, erect, or install structures or other improvements upon real property in or incident to which the principal has, or claims to have, an interest or right;
(7)participate in a reorganization with respect to real property or an entity that owns an interest in or right incident to real property and receive, hold, and act with respect to stocks and bonds or other property received in a plan of reorganization, including:
(a)selling or otherwise disposing of stocks and bonds;
(b)exercising or selling an option, right of conversion, or similar right with respect to stocks and bonds; and
(c)exercising any voting rights in person or by proxy;
(8)change the form of title of an interest in or right incident to real property; and
(9)dedicate to public use, with or without consideration, easements or other real property in which the principal has, or claims to have, an interest.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-205 Tangible personal property.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to tangible personal property authorizes the agent to:
(1)demand, buy, receive, accept as a gift or as security for an extension of credit, or otherwise acquire or reject ownership or possession of tangible personal property or an interest in tangible personal property;
(2)sell; exchange; convey with or without covenants, representations, or warranties; quitclaim; release; surrender; create a security interest in; grant options concerning; lease; sublease; or otherwise dispose of tangible personal property or an interest in tangible personal property;
(3)grant a security interest in tangible personal property or an interest in tangible personal property as security to borrow money or pay, renew, or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;
(4)release, assign, satisfy, or enforce by litigation or otherwise, a security interest, lien, or other claim on behalf of the principal, with respect to tangible personal property or an interest in tangible personal property;
(5)manage or conserve tangible personal property or an interest in tangible personal property on behalf of the principal, including:
(a)insuring against liability, casualty, or other loss;
(b)obtaining or regaining possession of or protecting the property or interest, by litigation or otherwise;
(c)paying, assessing, compromising, or contesting taxes or assessments or applying for and receiving refunds in connection with taxes or assessments;
(d)moving the property from place to place;
(e)storing the property for hire or on a gratuitous bailment; and
(f)using and making repairs, alterations, or improvements to the property; and
(6)change the form of title of an interest in tangible personal property.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-206 Stocks and bonds.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to stocks and bonds authorizes the agent to:
(1)buy, sell, and exchange stocks and bonds;
(2)establish, continue, modify, or terminate an account with respect to stocks and bonds;
(3)pledge stocks and bonds as security to borrow, pay, renew, or extend the time of payment of a debt of the principal;
(4)receive certificates and other evidences of ownership with respect to stocks and bonds; and
(5)exercise voting rights with respect to stocks and bonds in person or by proxy, enter into voting trusts, and consent to limitations on the right to vote.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-207 Commodities and options.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to commodities and options authorizes the agent to:
(1)buy, sell, exchange, assign, settle, and exercise commodity futures contracts and call or put options on stocks or stock indexes traded on a regulated option exchange; and
(2)establish, continue, modify, and terminate option accounts.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-208 Banks and other financial institutions.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to banks and other financial institutions authorizes the agent to:
(1)continue, modify, and terminate an account or other banking arrangement made by or on behalf of the principal;
(2)establish, modify, and terminate an account or other banking arrangement with a bank, trust company, savings and loan association, credit union, thrift company, brokerage firm, or other financial institution selected by the agent;
(3)contract for services available from a financial institution, including renting or closing a safe deposit box or space in a vault;
(4)withdraw, by check, order, electronic funds transfer, or otherwise, money or property of the principal deposited with or left in the custody of a financial institution;
(5)receive statements of account, vouchers, notices, and similar documents from a financial institution and act with respect to them;
(6)enter a safe deposit box or vault and withdraw or add to the contents;
(7)borrow money and pledge as security personal property of the principal necessary to borrow money or pay, renew, or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;
(8)make, assign, draw, endorse, discount, guarantee, and negotiate promissory notes, checks, drafts, and other negotiable or nonnegotiable paper of the principal or payable to the principal or the principal’s order, transfer money, receive the cash or other proceeds of those transactions, and accept a draft drawn by a person upon the principal and pay it when due;
(9)receive for the principal and act upon a sight draft, warehouse receipt, or other document of title whether tangible or electronic, or other negotiable or nonnegotiable instrument;
(10)apply for, receive, and use letters of credit, credit and debit cards, electronic transaction authorizations, and traveler’s checks from a financial institution and give an indemnity or other agreement in connection with letters of credit; and
(11)consent to an extension of the time of payment with respect to commercial paper or a financial transaction with a financial institution.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-209 Operation of entity or business.
          Subject to the terms of a document or an agreement governing an entity or an entity ownership interest, and unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to operation of an entity or business authorizes the agent to:
(1)operate, buy, sell, enlarge, reduce, or terminate an ownership interest;
(2)perform a duty or discharge a liability and exercise in person or by proxy a right, power, privilege, or option that the principal has, may have, or claims to have;
(3)enforce the terms of an ownership agreement;
(4)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to which the principal is a party because of an ownership interest;
(5)exercise in person or by proxy, or enforce by litigation or otherwise, a right, power, privilege, or option the principal has or claims to have as the holder of stocks and bonds;
(6)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to which the principal is a party concerning stocks and bonds;
(7)with respect to an entity or business owned solely by the principal:
(a)continue, modify, renegotiate, extend, and terminate a contract made by or on behalf of the principal with respect to the entity or business before execution of the power of attorney;
(b)determine:
(i)the location of its operation;
(ii)the nature and extent of its business;
(iii)the methods of manufacturing, selling, merchandising, financing, accounting, and advertising employed in its operation;
(iv)the amount and types of insurance carried; and
(v)the mode of engaging, compensating, and dealing with its employees and accountants, attorneys, or other advisors;
(c)change the name or form of organization under which the entity or business is operated and enter into an ownership agreement with other persons to take over all or part of the operation of the entity or business; and
(d)demand and receive money due or claimed by the principal or on the principal’s behalf in the operation of the entity or business and control and disburse the money in the operation of the entity or business;
(8)put additional capital into an entity or business in which the principal has an interest;
(9)join in a plan of reorganization, consolidation, conversion, domestication, or merger of the entity or business;
(10)sell or liquidate all or part of an entity or business;
(11)establish the value of an entity or business under a buy-out agreement to which the principal is a party;
(12)prepare, sign, file, and deliver reports, compilations of information, returns, or other papers with respect to an entity or business and make related payments; and
(13)pay, compromise, or contest taxes, assessments, fines, or penalties and perform any other act to protect the principal from illegal or unnecessary taxation, assessments, fines, or penalties, with respect to an entity or business, including attempts to recover, in any manner permitted by law, money paid before or after the execution of the power of attorney.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-210 Insurance and annuities.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to insurance and annuities authorizes the agent to:
(1)continue, pay the premium or make a contribution on, modify, exchange, rescind, release, or terminate a contract procured by or on behalf of the principal that insures or provides an annuity to either the principal or another person, whether or not the principal is a beneficiary under the contract;
(2)procure new, different, and additional contracts of insurance and annuities for the principal and the principal’s spouse, child, and other dependents, and select the amount, type of insurance or annuity, and mode of payment;
(3)pay the premium or make a contribution on, modify, exchange, rescind, release, or terminate a contract of insurance or annuity procured by the agent;
(4)apply for and receive a loan secured by a contract of insurance or annuity;
(5)surrender and receive the cash surrender value on a contract of insurance or annuity;
(6)exercise an election;
(7)exercise investment powers available under a contract of insurance or annuity;
(8)change the manner of paying premiums on a contract of insurance or annuity;
(9)change or convert the type of insurance or annuity with respect to which the principal has or claims to have authority described in this section;
(10)apply for and procure a benefit or assistance under a statute or regulation to guarantee or pay premiums of a contract of insurance on the life of the principal;
(11)collect, sell, assign, hypothecate, borrow against, or pledge the interest of the principal in a contract of insurance or annuity;
(12)select the form and timing of the payment of proceeds from a contract of insurance or annuity; and
(13)pay, from proceeds or otherwise, compromise or contest, and apply for refunds in connection with a tax or assessment levied by a taxing authority with respect to a contract of insurance or annuity or its proceeds or liability accruing by reason of the tax or assessment.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-211 Estates, trusts, and other beneficial interests.
(1)As used in this section, “estate, trust, or other beneficial interest” means a trust, probate estate, guardianship, conservatorship, escrow, custodianship, or fund from which the principal is, may become, or claims to be entitled to a share or payment.
(2)Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to estates, trusts, and other beneficial interests authorizes the agent to:
(a)accept, receive, receipt for, sell, assign, pledge, or exchange a share in or payment from an estate, trust, or other beneficial interest;
(b)demand or obtain money or another thing of value to which the principal is, may become, or claims to be entitled by reason of an estate, trust, or other beneficial interest, by litigation or otherwise;
(c)exercise for the benefit of the principal a presently exercisable general power of appointment held by the principal;
(d)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to ascertain the meaning, validity, or effect of a deed, will, declaration of trust, or other instrument or transaction affecting the interest of the principal;
(e)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to remove, substitute, or surcharge a fiduciary;
(f)conserve, invest, disburse, or use anything received for an authorized purpose;
(g)transfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities, and other property to the trustee of a revocable trust created by the principal as settlor; and
(h)reject, renounce, disclaim, release, or consent to a reduction in or modification of a share in or payment from an estate, trust, or other beneficial interest.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-212 Claims and litigation.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to:
(1)assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, counterclaim, offset, recoupment, or defense, including an action to recover property or other thing of value, recover damages sustained by the principal, eliminate or modify tax liability, or seek an injunction, specific performance, or other relief;
(2)bring an action to determine adverse claims or intervene or otherwise participate in litigation;
(3)seek an attachment, garnishment, order of arrest, or other preliminary, provisional, or intermediate relief and use an available procedure to effect or satisfy a judgment, order, or decree;
(4)make or accept a tender, offer of judgment, or admission of facts, submit a controversy on an agreed statement of facts, consent to examination, and bind the principal in litigation;
(5)submit to alternative dispute resolution, settle, and propose or accept a compromise;
(6)waive the issuance and service of process upon the principal, accept service of process, appear for the principal, designate persons upon which process directed to the principal may be served, execute and file or deliver stipulations on the principal’s behalf, verify pleadings, seek appellate review, procure and give surety and indemnity bonds, contract and pay for the preparation and printing of records and briefs, receive, execute, and file or deliver a consent, waiver, release, confession of judgment, satisfaction of judgment, notice, agreement, or other instrument in connection with the prosecution, settlement, or defense of a claim or litigation;
(7)act for the principal with respect to bankruptcy or insolvency, whether voluntary or involuntary, concerning the principal or some other person, or with respect to a reorganization, receivership, or application for the appointment of a receiver or trustee that affects an interest of the principal in property or other thing of value;
(8)pay a judgment, award, or order against the principal or a settlement made in connection with a claim or litigation; and
(9)receive money or other thing of value paid in settlement of or as proceeds of a claim or litigation.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-213 Personal and family maintenance.
(1)Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to:
(a)perform the acts necessary to maintain the customary standard of living of the principal, the principal’s spouse, and the following individuals, whether living when the power of attorney is executed or later born:
(i)a child of the principal;
(ii)other individuals legally entitled to be supported by the principal; and
(iii)the individuals whom the principal has customarily supported or indicated the intent to support;
(b)make periodic payments of child support and other family maintenance required by a court or governmental agency or an agreement to which the principal is a party;
(c)provide living quarters for the individuals described in Subsection (1)(a) by:
(i)purchase, lease, or other contract; or
(ii)paying the operating costs, including interest, amortization payments, repairs, improvements, and taxes, for premises owned by the principal or occupied by those individuals;
(d)provide normal domestic help, usual vacations and travel expenses, and funds for shelter, clothing, food, appropriate education, including postsecondary and vocational education, and other current living costs for the individuals described in Subsection (1)(a);
(e)pay expenses for necessary health care and custodial care on behalf of the individuals described in Subsection (1)(a);
(f)act as the principal’s personal representative pursuant to the Health Insurance Portability and Accountability Act, Sections 1171 through 1179 of the Social Security Act, 42 U.S.C. Sec. 1320d, and applicable regulations, in making decisions related to the past, present, or future payment for the provision of health care consented to by the principal or anyone authorized under the law of this state to consent to health care on behalf of the principal;
(g)continue any provision made by the principal for automobiles or other means of transportation, including registering, licensing, insuring, and replacing them, for the individuals described in Subsection (1)(a);
(h)maintain credit and debit accounts and open new accounts for the convenience of the individuals described in Subsection (1)(a); and
(i)continue payments incidental to the membership or affiliation of the principal in a religious institution, club, society, order, or other organization or to continue contributions to those organizations.
(2)Authority with respect to personal and family maintenance is neither dependent upon, nor limited by, authority that an agent may or may not have with respect to gifts under this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-214 Benefits from governmental programs or civil or military service.
(1)As used in this section, “benefits from governmental programs or civil or military service” means any benefit, program, or assistance provided under a statute or regulation, including social security, Medicare, and Medicaid.
(2)Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to benefits from governmental programs or civil or military service authorizes the agent to:
(a)execute vouchers in the name of the principal for allowances and reimbursements payable by the United States or a foreign government or by a state or subdivision of a state to the principal, including allowances and reimbursements for transportation of the individuals described in Subsection 75A-2-213(1)(a), and for shipment of their household effects;
(b)take possession and order the removal and shipment of property of the principal from a post, warehouse, depot, dock, or other place of storage or safekeeping, either governmental or private, and execute and deliver a release, voucher, receipt, bill of lading, shipping ticket, certificate, or other instrument for that purpose;
(c)enroll in, apply for, select, reject, change, amend, or discontinue, on the principal’s behalf, a benefit or program;
(d)prepare, file, and maintain a claim of the principal for a benefit or assistance, financial or otherwise, to which the principal may be entitled under a statute or regulation;
(e)initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation concerning any benefit or assistance the principal may be entitled to receive under a statute or regulation; and
(f)receive the financial proceeds of a claim described in Subsection (2)(d) and conserve, invest, disburse, or use for a lawful purpose anything received.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-215 Retirement plans.
(1)As used in this section, “retirement plan” means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under the following sections of the Internal Revenue Code:
(a)an individual retirement account under Section 408, Internal Revenue Code;
(b)a Roth individual retirement account under Section 408A, Internal Revenue Code;
(c)a deemed individual retirement account under Section 408(q), Internal Revenue Code;
(d)an annuity or mutual fund custodial account under Section 403(b), Internal Revenue Code;
(e)a pension, profit-sharing, stock bonus, or other retirement plan qualified under Section 401(a), Internal Revenue Code;
(f)a plan under Section 457(b), Internal Revenue Code; and
(g)a nonqualified deferred compensation plan under Section 409A, Internal Revenue Code.
(2)Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to retirement plans authorizes the agent to:
(a)select the form and timing of payments under a retirement plan and withdraw benefits from a plan;
(b)make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;
(c)establish a retirement plan in the principal’s name;
(d)make contributions to a retirement plan;
(e)exercise investment powers available under a retirement plan; and
(f)borrow from, sell assets to, or purchase assets from a retirement plan.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-216 Taxes.
          Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
(1)prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Section 2032A, Internal Revenue Code, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;
(2)pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
(3)exercise any election available to the principal under federal, state, local, or foreign tax law; and
(4)act for the principal in all tax matters for all periods before the Internal Revenue Service or other taxing authority.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-217 Gifts.
(1)As used in this section, “for the benefit of” includes a gift to a trust, an account under Chapter 8, Uniform Transfers to Minors Act, and a tuition savings account or prepaid tuition plan as defined under Section 529, Internal Revenue Code.
(2)Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to gifts authorizes the agent only to:
(a)make outright to, or for the benefit of, a person a gift of any of the principal’s property, including by the exercise of a presently exercisable general power of appointment held by the principal, in an amount per donee not to exceed the annual dollar limits of the federal gift tax exclusion under Section 2503(b), Internal Revenue Code, without regard to whether the federal gift tax exclusion applies to the gift, or if the principal’s spouse agrees to consent to a split gift pursuant to Section 2513, Internal Revenue Code, in an amount per donee not to exceed twice the annual federal gift tax exclusion limit; and
(b)consent, pursuant to Section 2513, Internal Revenue Code, to the splitting of a gift made by the principal’s spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses.
(3)An agent may make a gift of the principal’s property only as the agent determines is consistent with the principal’s objectives if actually known by the agent and, if unknown, as the agent determines is consistent with the principal’s best interest based on all relevant factors, including:
(a)the value and nature of the principal’s property;
(b)the principal’s foreseeable obligations and need for maintenance;
(c)minimization of taxes, including income, estate, inheritance, generation-skipping transfer, and gift taxes;
(d)eligibility for a benefit, program, or assistance under a statute or regulation; and
(e)the principal’s personal history of making or joining in making gifts.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 3
Statutory Forms

75A-2-301 Statutory form power of attorney.
          A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning and effect prescribed by this chapter.
STATUTORY FORM POWER OF ATTORNEY
IMPORTANT INFORMATION
          This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).  Your agent will be able to make decisions and act with respect to your property (including your money) whether or not you are able to act for yourself.  The meaning of authority over subjects listed on this form is explained in Title 75A, Chapter 2, Uniform Power of Attorney Act.
          This power of attorney does not authorize the agent to make health care decisions for you.
          You should select someone you trust to serve as your agent.  Unless you specify otherwise, generally the agent’s authority will continue until you die or revoke the power of attorney, or the agent resigns or is unable to act for you.
          Your agent is entitled to reasonable compensation unless you state otherwise in the Special Instructions.
          This form provides for designation of one agent.  If you wish to name more than one agent you may name a coagent in the Special Instructions.  Coagents are not required to act together unless you include that requirement in the Special Instructions.
          If your agent is unable or unwilling to act for you, your power of attorney will end unless you have named a successor agent.  You may also name a second successor agent.
          This power of attorney becomes effective immediately unless you state otherwise in the Special Instructions.
          If you have questions about the power of attorney or the authority you are granting to your agent, you should seek legal advice before signing this form.
DESIGNATION OF AGENT
I ________________________________________________________ name the following
                              (Name of Principal)
person as my agent:
Name of Agent:____________________________________________________________
Agent’s Address:___________________________________________________________
Agent’s Telephone Number:__________________________________________________
DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)
If my agent is unable or unwilling to act for me, I name as my successor agent:
Name of Successor Agent:____________________________________________
Successor Agent’s Address: ________________________________________
Successor Agent’s Telephone Number:___________________________________
If my successor agent is unable or unwilling to act for me, I name as my second successor agent:
Name of Second Successor Agent: _____________________________________
Second Successor Agent’s Address: __________________________________
Second Successor Agent’s Telephone Number: __________________________
GRANT OF GENERAL AUTHORITY
I grant my agent and any successor agent general authority to act for me with respect to the following subjects as defined in Title 75A, Chapter 2, Uniform Power of Attorney Act:
(INITIAL each subject you want to include in the agent’s general authority.  If you wish to grant general authority over all of the subjects you may initial “All Preceding Subjects” instead of initialing each subject.)
(___) Real Property
(___) Tangible Personal Property
(___) Stocks and Bonds
(___) Commodities and Options
(___) Banks and Other Financial Institutions
(___) Operation of Entity or Business
(___) Insurance and Annuities
(___) Estates, Trusts, and Other Beneficial Interests
(___) Claims and Litigation
(___) Personal and Family Maintenance
(___) Benefits from Governmental Programs or Civil or Military Service
(___) Retirement Plans
(___) Taxes
(___) All Preceding Subjects
GRANT OF SPECIFIC AUTHORITY (OPTIONAL)
My agent MAY NOT do any of the following specific acts for me UNLESS I have INITIALED the specific authority listed below:
(CAUTION: Granting any of the following will give your agent the authority to take actions that could significantly reduce your property or change how your property is distributed at your death.  INITIAL ONLY the specific authority you WANT to give your agent.)
(___) Create, amend, revoke, or terminate an inter vivos trust
(___) Make a gift, subject to the limitations of Section 75A-2-217, and any special instructions in this power of attorney
(___) Create or change rights of survivorship
(___) Create or change a beneficiary designation
(___) Authorize another person to exercise the authority granted under this power of attorney
(___) Waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan
(___) Exercise fiduciary powers that the principal has authority to delegate
(___) Disclaim or refuse an interest in property, including a power of appointment
LIMITATION ON AGENT’S AUTHORITY
An agent that is not my ancestor, spouse, or descendant MAY NOT use my property to benefit the agent or a person to whom the agent owes an obligation of support unless I have included that authority in the Special Instructions.
SPECIAL INSTRUCTIONS (OPTIONAL)
You may give special instructions on the following lines:
____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________
EFFECTIVE DATE
This power of attorney is effective immediately unless I have stated otherwise in the Special Instructions.
NOMINATION OF CONSERVATOR OR GUARDIAN (OPTIONAL)
If it becomes necessary for a court to appoint a conservator of my estate or guardian of my person, I nominate the following person(s) for appointment:
Name of Nominee for conservator of my estate: _____________________________________
Nominee’s Address:____________________________________________________________
Nominee’s Telephone Number:___________________________________________________
Name of Nominee for guardian of my person: _______________________________________
Nominee’s Address: ___________________________________________________________
Nominee’s Telephone Number:___________________________________________________
RELIANCE ON THIS POWER OF ATTORNEY
Any person, including my agent, may rely upon the validity of this power of attorney or a copy of it unless that person knows it has terminated or is invalid.
SIGNATURE AND ACKNOWLEDGMENT
____________________________________________       _______________
Your Signature                                                            Date
____________________________________________
Your Name Printed
____________________________________________
____________________________________________
Your Address
____________________________________________
Your Telephone Number
State of ____________________________
County of___________________________
This document was acknowledged before me on __________________________,
                                                                                (Date)
by______________________________________.
(Name of Principal)
____________________________________________ (Seal, if any)
Signature of Notary
My commission expires: ________________________
[This document prepared by:
__________________________________________________________________
__________________________________________________________________]
IMPORTANT INFORMATION FOR AGENT
Agent’s Duties
When you accept the authority granted under this power of attorney, a special legal relationship is created between you and the principal.  This relationship imposes upon you legal duties that continue until you resign or the power of attorney is terminated or revoked.  You shall:
          (1)  do what you know the principal reasonably expects you to do with the principal’s property or, if you do not know the principal’s expectations, act in the principal’s best interest;
          (2)  act in good faith;
          (3)  do nothing beyond the authority granted in this power of attorney; and
          (4)  disclose your identity as an agent whenever you act for the principal by writing or printing the name of the principal and signing your own name as “agent” in the following manner:
(Principal’s Name) by (Your Signature) as Agent
Unless the Special Instructions in this power of attorney state otherwise, you must also:
          (1)  act loyally for the principal’s benefit;
          (2)  avoid conflicts that would impair your ability to act in the principal’s best interest;
          (3)  act with care, competence, and diligence;
          (4)  keep a record of all receipts, disbursements, and transactions made on behalf of the principal;
          (5)  cooperate with any person that has authority to make health care decisions for the principal to do what you know the principal reasonably expects or, if you do not know the principal’s expectations, to act in the principal’s best interest; and
          (6)  attempt to preserve the principal’s estate plan if you know the plan and preserving the plan is consistent with the principal’s best interest.
Termination of Agent’s Authority
You must stop acting on behalf of the principal if you learn of any event that terminates this power of attorney or your authority under this power of attorney.  Events that terminate a power of attorney or your authority to act under a power of attorney include:
          (1)  death of the principal;
          (2)  the principal’s revocation of the power of attorney or your authority;
          (3)  the occurrence of a termination event stated in the power of attorney;
          (4)  the purpose of the power of attorney is fully accomplished; or
          (5)  if you are married to the principal, a legal action is filed with a court to end your marriage, or for your legal separation, unless the Special Instructions in this power of attorney state that such an action will not terminate your authority.
Liability of Agent
The meaning of the authority granted to you is defined in Title 75A, Chapter 2, Uniform Power of Attorney Act.  If you violate Title 75A, Chapter 2, Uniform Power of Attorney Act, or act outside the authority granted, you may be liable for any damages caused by your violation.
          If there is anything about this document or your duties that you do not understand, you should seek legal advice.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-302 Agent’s certification.
          The following optional form may be used by an agent to certify facts concerning a power of attorney.
AGENT’S CERTIFICATION AS TO THE VALIDITY OF POWER
OF ATTORNEY AND AGENT’S AUTHORITY
State of _____________________________
[County] of___________________________
I, _____________________________________________ (Name of Agent), certify under penalty of perjury that __________________________________________(Name of Principal) granted me authority as an agent or successor agent in a power of attorney dated ________________________.
I further certify that to my knowledge:
(1)the principal is alive and has not revoked the power of attorney or my authority to act under the power of attorney and the power of attorney and my authority to act under the power of attorney have not terminated;
(2)if the power of attorney was drafted to become effective upon the happening of an event or contingency, the event or contingency has occurred;
(3)if I was named as a successor agent, the prior agent is no longer able or willing to serve; and
(4)_____________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ _______________________________________________________________________
(Insert other relevant statements)
SIGNATURE AND ACKNOWLEDGMENT
____________________________________________      __________
Agent’s Signature                                                            Date
____________________________________________
Agent’s Name Printed
____________________________________________
____________________________________________
Agent’s Address
____________________________________________
Agent’s Telephone Number
This document was acknowledged before me on __________________________,
                                                                                (Date)
by______________________________________.
                    (Name of Agent)
____________________________________________ (Seal, if any)
Signature of Notary
My commission expires: ________________________
          This document prepared by:
_________________________________________________________________

Renumbered and Amended by Chapter 364, 2024 General Session

Part 4
Applicability Provisions

75A-2-401 Uniformity of application and construction.
          In applying and construing this uniform act, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact this uniform act.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-402 Relation to Electronic Signatures in Global and National Commerce Act.
          This chapter modifies, limits, and supersedes the federal Electronic Signatures in Global and National Commerce Act, 15 U.S.C. Sec. 7001 et seq., but does not modify, limit, or supersede Section 101(c) of that act, 15 U.S.C. Sec. 7001(c), or authorize electronic delivery of any of the notices described in Section 103(b) of that act, 15 U.S.C.  Sec. 7003(b).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-2-403 Effect on existing powers of attorney.
          Except as otherwise provided:
(1)this chapter applies to a power of attorney created before, on, or after May 10, 2016;
(2)this chapter applies to a judicial proceeding concerning a power of attorney commenced on or after May 10, 2016;
(3)this chapter applies to a judicial proceeding concerning a power of attorney commenced before May 10, 2016, unless the court finds that application of a provision of this chapter would substantially interfere with the effective conduct of the judicial proceeding or prejudice the rights of a party, in which case that provision does not apply and the superseded law applies; and
(4)an act done before May 10, 2016, is not affected by this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 4
Uniform Powers of Appointment Act

Part 1
General Provisions

75A-4-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-4-102 Definitions for chapter.
          As used in this chapter:
(1)”Appointee” means a person to which a powerholder makes an appointment of appointive property.
(2)”Appointive property” means the property or property interest subject to a power of appointment.
(3)
(a)”Blanket-exercise clause” means a clause in an instrument that exercises a power of appointment and is not a specific-exercise clause.
(b)”Blanket-exercise clause” includes a clause that:
(i)expressly uses the words “any power” in exercising any power of appointment the powerholder has;
(ii)expressly uses the words “any property” in appointing any property over which the powerholder has a power of appointment; or
(iii)disposes of all property subject to disposition by the powerholder.
(4)”Donor” means a person that creates a power of appointment.
(5)”Exclusionary power of appointment” means a power of appointment exercisable in favor of any one or more of the permissible appointees to the exclusion of the other permissible appointees.
(6)”General power of appointment” means a power of appointment exercisable in favor of the powerholder, the powerholder’s estate, a creditor of the powerholder, or a creditor of the powerholder’s estate.
(7)”Gift-in-default clause” means a clause identifying a taker in default of appointment.
(8)”Impermissible appointee” means a person that is not a permissible appointee.
(9)”Instrument” means a record.
(10)
(a)”Nongeneral power of appointment” means a power of appointment that is not a general power of appointment.
(b)”Nongeneral power of appointment” includes a special power of appointment, a limited power of appointment, or similar terminology that is used in an instrument creating a power that does not grant powers making it a general power of appointment.
(11)”Permissible appointee” means a person in whose favor a powerholder may exercise a power of appointment.
(12)”Powerholder” means a person in whom a donor creates a power of appointment.
(13)
(a)”Power of appointment” means a power that enables a powerholder acting in a nonfiduciary capacity to designate a recipient of an interest in, or another power of appointment over, the appointive property.
(b)”Power of appointment” does not include a power of attorney.
(14)
(a)”Presently exercisable power of appointment” means a power of appointment exercisable by the powerholder at a relevant time.
(b)”Presently exercisable power of appointment” includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard, or the passage of a specified time only after:
(i)the occurrence of the specified event;
(ii)the satisfaction of the ascertainable standard; or
(iii)the passage of the specified time.
(c)”Presently exercisable power of appointment” does not include a power exercisable only at the powerholder’s death.
(15)”Specific-exercise clause” means a clause in an instrument that specifically refers to and exercises a particular power of appointment.
(16)”Taker in default of appointment” means a person that takes all or part of the appointive property to the extent the powerholder does not effectively exercise the power of appointment.
(17)”Terms of the instrument” means the manifestation of the intent of the maker of the instrument regarding the instrument’s provisions as expressed in the instrument or as may be established by other evidence that would be admissible in a legal proceeding.

Amended by Chapter 310, 2025 General Session

75A-4-103 Governing law.
(1)Unless the terms of the instrument creating a power of appointment manifest a contrary intent:
(a)the creation, revocation, amendment, interpretation and definition of terms, or the determination of the rights of the appointee of the power is governed by the law of the donor’s domicile at the relevant time; and
(b)the formalities for the exercise, release, or disclaimer of the power, or the revocation or amendment of the exercise, release, or disclaimer of the power is governed by the law of the powerholder’s state of domicile at the relevant time.
(2)The law of the powerholder’s state of domicile may not govern the interpretation and definition of terms, or the determination of the rights of the appointee of the power, which shall be governed by the law of the donor’s domicile at the relevant time.
(3)Claims of creditors, including creditor claims regarding a power not created by a powerholder as set forth in Section 75A-4-502, and other parties claiming an interest in property or rights subject to a power will be governed by the laws of the donor’s domicile at the time of the creation of the power and not the powerholder’s state of domicile either at the time of the creation of the power or at the time of exercise of the power.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-104 Common law and principles of equity.
          The common law and principles of equity supplement this chapter, except to the extent modified by this chapter or laws of this state other than this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 2
Creation, Revocation, and Amendment of Power of Appointment

75A-4-201 Creation of power of appointment.
(1)A power of appointment is created only if:
(a)the instrument creating the power is valid under applicable law; and
(b)the terms of the instrument creating the power manifest the donor’s intent to create in a powerholder a power of appointment over the appointive property exercisable in favor of a permissible appointee.
(2)A power of appointment may be created by the exercise of a power of appointment.
(3)A power of appointment may not be created in a deceased individual.
(4)Subject to an applicable rule against perpetuities, a power of appointment may be created in an unborn or unascertained powerholder.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-202 Nontransferability.
(1)A powerholder may not transfer a power of appointment.
(2) If a powerholder dies without exercising or releasing a power, the power lapses.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-203 Presumption of unlimited authority.
          Subject to Section 75A-4-205, and unless the terms of the instrument creating a power of appointment manifest a contrary intent, the power is:
(1)presently exercisable;
(2)exclusionary; and
(3)except as otherwise provided in Section 75A-4-204, general.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-204 Exception to presumption of unlimited authority.
          Unless the terms of the instrument creating a power of appointment manifest a contrary intent, the power is nongeneral if:
(1)the power is exercisable only at the powerholder’s death; and
(2)the permissible appointees of the power are a defined and limited class that does not include the powerholder’s estate, the powerholder’s creditors, or the creditors of the powerholder’s estate.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-205 Rules of classification.
(1)As used in this section, “adverse party” means a person with a substantial beneficial interest in property that would be affected adversely by a powerholder’s exercise or nonexercise of a power of appointment in favor of the powerholder, the powerholder’s estate, a creditor of the powerholder, or a creditor of the powerholder’s estate.
(2)If a powerholder may exercise a power of appointment only with the consent or joinder of an adverse party, the power is nongeneral.
(3)If the permissible appointees of a power of appointment are not defined and limited, the power is exclusionary.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-206 Donor’s power to revoke or amend.
          A donor may revoke or amend a power of appointment unless or to the extent the instrument creating the power is made irrevocable by the donor or the exercise of a presently exercisable power has been irrevocably made or effected.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 3
Exercise of Power of Appointment

75A-4-301 Requisites for exercise of power of appointment.
          A power of appointment is exercised only:
(1)if the instrument exercising the power is valid under applicable law;
(2)if the terms of the instrument exercising the power:
(a)manifest the powerholder’s intent to exercise the power; and
(b)satisfy the requirements of exercise, if any, imposed by the donor; and
(3)to the extent the appointment is a permissible exercise of the power.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-302 Intent to exercise -- Determining intent from residuary clause.
(1)As used in this section,”residuary clause” does not include a residuary clause containing a blanket-exercise clause or a specific-exercise clause.
(2)A residuary clause in a powerholder’s will, or a comparable clause in the powerholder’s revocable trust, manifests the powerholder’s intent to exercise a power of appointment only if:
(a)the terms of the instrument containing the residuary clause do not manifest a contrary intent;
(b)the power is a general power exercisable in favor of the powerholder’s estate;
(c)there is no gift-in-default clause or the clause is ineffective; and
(d)the powerholder did not release the power.

Amended by Chapter 310, 2025 General Session

75A-4-303 Intent to exercise -- After-acquired power.
          Unless the terms of the instrument exercising a power of appointment manifest a contrary intent:
(1)except as otherwise provided in Subsection (2), a blanket-exercise clause extends to a power acquired by the powerholder after executing the instrument containing the clause; and
(2)if the powerholder is also the donor of the power, the clause does not extend to the power unless there is no gift-in-default clause or the gift-in-default clause is ineffective.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-304 Compliance with donor-imposed formal requirements.
(1)
(a)A powerholder’s compliance with formal requirements of appointment imposed by the donor is sufficient only if the powerholder substantially complies with the conditions, requirements, and formalities set forth in the power of appointment, including complying with all the requirements for making specific reference to the power, that the power shall be exercised in a specific document such as a will, or that the document exercising the power shall be witnessed or notarized.
(b) If the donor limited the powerholder’s exercise to a validly executed will, substantial compliance may not include the exercise of the power by a trust or another document not meeting the requirements of a properly executed will.
(2)Unless required by the instrument creating the power, the probate of a properly executed will is not required for the exercise of a power to be valid and complete.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-305 Permissible appointment.
(1)A powerholder of a general power of appointment that permits appointment to the powerholder or the powerholder’s estate may make any appointment, including an appointment in trust or creating a new power of appointment, that the powerholder could make in disposing of the powerholder’s own property.
(2)A powerholder of a general power of appointment that permits appointment only to the creditors of the powerholder or of the powerholder’s estate may appoint only to those creditors.
(3)Unless the terms of the instrument creating a power of appointment manifest a contrary intent, the powerholder of a nongeneral power may:
(a)make an appointment in any form, including an appointment in trust, in favor of a permissible appointee;
(b)create a general power in a permissible appointee;
(c)create a nongeneral power in any person to appoint one or more of the permissible appointees of the original nongeneral power; or
(d)create a nongeneral power in a permissible appointee to appoint one or more persons if the permissible appointees of the new nongeneral power include the permissible appointees of the original nongeneral power.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-306 Appointment to deceased appointee or permissible appointee’s descendant.
(1)Subject to Sections 75-2-603 and 75-2-604, an appointment to a deceased appointee is ineffective.
(2)Unless the terms of the instrument creating a power of appointment manifest a contrary intent, a powerholder of a nongeneral power may exercise the power in favor of, or create a new power of appointment in, a descendant of a deceased permissible appointee whether or not the descendant is described by the donor as a permissible appointee.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-307 Impermissible appointment.
(1)Except as otherwise provided in Section 75A-4-306, an exercise of a power of appointment in favor of an impermissible appointee is ineffective.
(2)An exercise of a power of appointment in favor of a permissible appointee is ineffective to the extent the appointment is a fraud on the power.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-308 Elective allocation doctrine.
          If a powerholder exercises a power of appointment in a disposition that also disposes of property the powerholder owns, the owned property and the appointive property shall be allocated in the permissible manner that best carries out the powerholder’s intent.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-309 Capture doctrine -- Disposition of ineffectively appointed property under general power.
          To the extent a powerholder of a general power of appointment, other than a power to withdraw property from, revoke, or amend a trust, makes an ineffective appointment:
(1)the gift-in-default clause controls the disposition of the ineffectively appointed property; or
(2)if there is no gift-in-default clause or to the extent the clause is ineffective, the ineffectively appointed property:
(a)passes to:
(i)the powerholder if the powerholder is a permissible appointee and is living; or
(ii)if the powerholder is an impermissible appointee or is deceased, the powerholder’s estate if the estate is a permissible appointee; or
(b)if there is no taker under Subsection (2)(a), passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-310 Disposition of unappointed property under released or unexercised general power.
          To the extent a powerholder releases or fails to exercise a general power of appointment other than a power to withdraw property from, revoke, or amend a trust:
(1)the gift-in-default clause controls the disposition of the unappointed property; or
(2)if there is no gift-in-default clause or to the extent the clause is ineffective:
(a)except as otherwise provided in Subsection (2)(b), the unappointed property passes to:
(i)the powerholder if the powerholder is a permissible appointee and is living; or
(ii)if the powerholder is an impermissible appointee or is deceased, the powerholder’s estate if the estate is a permissible appointee; or
(b)to the extent the powerholder released the power, or if there is no taker under Subsection (2)(a), the unappointed property passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-311 Disposition of unappointed property under released or unexercised nongeneral power.
          To the extent a powerholder releases, ineffectively exercises, or fails to exercise a nongeneral power of appointment:
(1)the gift-in-default clause controls the disposition of the unappointed property; or
(2)if there is no gift-in-default clause or to the extent the clause is ineffective, the unappointed property:
(a)passes to the permissible appointees if:
(i)the permissible appointees are defined and limited; and
(ii)the terms of the instrument creating the power do not manifest a contrary intent; or
(b)if there is no taker under Subsection (2)(a), passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-312 Disposition of unappointed property if partial appointment to taker in default.
          Unless the terms of the instrument creating or exercising a power of appointment manifest a contrary intent, if the powerholder makes a valid partial appointment to a taker in default of appointment, the taker in default of appointment may share fully in unappointed property.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-313 Appointment to taker in default.
          If a powerholder makes an appointment to a taker in default of appointment and the appointee would have taken the property under a gift-in-default clause had the property not been appointed, the power of appointment is considered not to have been exercised and the appointee takes under the clause.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-314 Powerholder’s authority to revoke or amend exercise.
          Unless the terms of the instrument creating the power of appointment or the instrument exercising the power of appointment provide that the exercise is irrevocable or unamendable, a powerholder may revoke or amend an exercise of a power of appointment made by an instrument effective during the life of the powerholder where the exercise is to become effective at some future time or contingency and where that future time and contingency has not yet occurred, as long as the revocation or amendment is done with the same formality as the original exercise of the power of appointment.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 4
Disclaimer or Release - Contract to Appoint or Not to Appoint

75A-4-401 Disclaimer.
          As provided by Section 75-2-801:
(1)A powerholder may disclaim all or part of a power of appointment.
(2)A permissible appointee, an appointee, or a taker in default of appointment may disclaim all or part of an interest in appointive property.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-402 Authority to release.
          A powerholder may release a power of appointment, in whole or in part, except to the extent the terms of the instrument creating the power prevent the release.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-403 Method of release.
          A powerholder of a releasable power of appointment may release the power in whole or in part:
(1)by substantial compliance with a method provided in the terms of the instrument creating the power; or
(2)if the terms of the instrument creating the power do not provide a method or the method provided in the terms of the instrument is not expressly made exclusive, by a record manifesting the powerholder’s intent by clear and convincing evidence.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-404 Revocation or amendment of release.
          A powerholder may revoke or amend a release of a power of appointment only to the extent that:
(1)the instrument of release is revocable by the powerholder; or
(2)the powerholder reserves a power of revocation or amendment in the instrument of release.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-405 Power to contract -- Presently exercisable power of appointment.
          A powerholder of a presently exercisable power of appointment may contract:
(1)not to exercise the power; or
(2)to exercise the power if the contract when made does not confer a benefit on an impermissible appointee.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-406 Power to contract -- Power of appointment not presently exercisable.
          A powerholder of a power of appointment that is not presently exercisable may contract to exercise or not to exercise the power only if the powerholder:
(1)is also the donor of the power; and
(2)has reserved the power in a revocable trust.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-407 Remedy for breach of contract to appoint or not to appoint.
          The remedy for a powerholder’s breach of a contract to appoint or not to appoint appointive property is limited to damages payable out of the appointive property or, if appropriate, specific performance of the contract.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 5
Rights of Powerholder’s Creditors in Appointive Property

75A-4-501 Creditor claim -- General power created by powerholder.
(1)As used in this section, “power of appointment created by the powerholder” includes a power of appointment created in a transfer by another person to the extent the powerholder contributed value to the transfer.
(2)Appointive property subject to a general power of appointment created by the powerholder is subject to a claim of a creditor of the powerholder or of the powerholder’s estate to the extent provided in Title 25, Chapter 6, Uniform Voidable Transactions Act.
(3)Subject to Subsection (2), appointive property subject to a general power of appointment created by the powerholder is not subject to a claim of a creditor of the powerholder or the powerholder’s estate to the extent the powerholder irrevocably appointed the property in favor of a person other than the powerholder or the powerholder’s estate.
(4)Subject to Subsections (2) and (3), and notwithstanding the presence of a spendthrift provision or whether the claim arose before or after the creation of the power of appointment, appointive property subject to a general power of appointment created by the powerholder is subject to a claim of a creditor of:
(a)the powerholder, to the same extent as if the powerholder owned the appointive property, if the power is presently exercisable; and
(b)the powerholder’s estate, to the extent the estate is insufficient to satisfy the claim and subject to the right of a decedent to direct the source from which liabilities are paid, if the power is exercisable at the powerholder’s death.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-502 Creditor claim -- Power not created by powerholder.
(1)
(a)The property subject to a general or a nongeneral power of appointment not created by the powerholder, including a presently exercisable general or nongeneral power of appointment, is exempt from a claim of a creditor of the powerholder or the powerholder’s estate.
(b) The powerholder of such a power may not be compelled to exercise the power and the powerholder’s creditors may not acquire the power, any rights thereto, or reach the trust property or beneficial interests by any other means.
(c)A court may not exercise or require the powerholder to exercise the power of appointment.
(2)As set forth in Section 75A-4-103, the law of the donor’s domicile at the time of creation shall govern claims of creditors and other parties claiming an interest in property or rights subject to a power of appointment.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-503 Power to withdraw.
(1)For purposes of this part, and except as otherwise provided in Subsection (2), a power to withdraw property from a trust is treated, during the time the power may be exercised, as a presently exercisable general power of appointment to the extent of the property subject to the power to withdraw.
(2)On the lapse, release, or waiver of a power to withdraw property from a trust, the power is treated as a presently exercisable general power of appointment only to the extent the value of the property affected by the lapse, release, or waiver exceeds the greater of the amount specified in 26 U.S.C. Sec. 2041(b)(2) and 26 U.S.C. Sec. 2514(e) or the amount specified in 26 U.S.C. Sec. 2503(b).

Renumbered and Amended by Chapter 364, 2024 General Session

Part 6
Applicability Provisions

75A-4-601 Uniformity of application and construction.
          In applying and construing this uniform act, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact this uniform law.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-602 Relation to Electronic Signatures in Global and National Commerce Act.
          This chapter modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. Sec. 7001 et seq., but does not modify, limit, or supersede Section 101(c) of that act, 15 U.S.C. Sec. 7001(c), or authorize electronic delivery of any of the notices described in Section 103(b) of that act, 15 U.S.C. Sec. 7003(b).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-4-603 Application to existing relationships.
(1)Except as otherwise provided in this chapter, on and after May 9, 2017:
(a)this chapter applies to a power of appointment created before, on, or after May 9, 2017;
(b)this chapter applies to a judicial proceeding concerning a power of appointment commenced on or after May 9, 2017;
(c)this chapter applies to a judicial proceeding concerning a power of appointment commenced before May 9, 2017, unless the court finds that application of a particular provision of this chapter would interfere substantially with the effective conduct of the judicial proceeding or prejudice a right of a party, in which case the particular provision of this chapter does not apply and the superseded law applies; and
(d)a rule of construction or presumption provided in this chapter applies to an instrument executed before May 9, 2017, unless there is a clear indication of a contrary intent in the terms of the instrument.
(2)Except as otherwise provided in Subsections (1)(a) through (d), an action done before May 9, 2017, is not affected by this chapter.
(3)If a right is acquired, extinguished, or barred on the expiration of a prescribed period that commenced under law of this state other than this chapter before May 9, 2017, the law continues to apply to the right.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 5
Uniform Fiduciary Income and Principal Act

Part 1
General Provisions

75A-5-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-5-102 Definitions for chapter.
          As used in this chapter:
(1)
(a)”Accounting period” means a calendar year, unless a fiduciary selects another period of 12 calendar months or approximately 12 calendar months.
(b)”Accounting period” includes a part of a calendar year or another period of 12 calendar months or approximately 12 calendar months that begins when an income interest begins or ends when an income interest ends.
(2)
(a)”Asset-backed security” means a security that is serviced primarily by the cash flows of a discrete pool of fixed or revolving receivables or other financial assets that by the financial assets’ terms convert into cash within a finite time.
(b)”Asset-backed security” includes rights or other assets that ensure the servicing or timely distribution of proceeds to the holder of the asset-backed security.
(c)”Asset-backed security” does not include an asset to which Section 75A-5-401, 75A-5-409, or 75A-5-414 applies.
(3)”Beneficiary” includes:
(a)for a trust:
(i)a current beneficiary, including a current income beneficiary and a beneficiary that may receive only principal;
(ii)a remainder beneficiary; and
(iii)any other successor beneficiary;
(b)for an estate, an heir and devisee; and
(c)for a life estate or term interest, a person that holds a life estate, term interest, or remainder, or other interest following a life estate or term interest.
(4)”Court” means a court in this state with jurisdiction over a trust or estate, or a life estate or other term interest described in Subsection 75A-5-103(2).
(5)”Current income beneficiary” means a beneficiary to which a fiduciary may distribute net income, even if the fiduciary also may distribute principal to the beneficiary.
(6)
(a)”Distribution” means a payment or transfer by a fiduciary to a beneficiary in the beneficiary’s capacity as a beneficiary, made under the terms of the trust, without consideration other than the beneficiary’s right to receive the payment or transfer under the terms of the trust.
(b)”Distribute,” “distributed,” and “distributee” have corresponding meanings.
(7)
(a)”Estate” means a decedent’s estate.
(b)”Estate” includes the property of the decedent as the estate is originally constituted and the property of the estate as it exists at any time during administration.
(8)”Fiduciary” includes:
(a)a trustee, trust director as defined in Section 75B-3-102, personal representative, life tenant, holder of a term interest, and person acting under a delegation from a fiduciary;
(b)a person that holds property for a successor beneficiary whose interest may be affected by an allocation of receipts and expenditures between income and principal; and
(c)if there are two or more co-fiduciaries, all co-fiduciaries acting under the terms of the trust and applicable law.
(9)
(a)”Income” means money or other property a fiduciary receives as current return from principal.
(b)”Income” includes a part of receipts from a sale, exchange, or liquidation of a principal asset to the extent provided in Part 4, Allocation of Receipts.
(10)
(a)”Income interest” means the right of a current income beneficiary to receive all or part of net income, whether the terms of the trust require the net income to be distributed or authorize the net income to be distributed in the fiduciary’s discretion.
(b)”Income interest” includes the right of a current beneficiary to use property held by a fiduciary.
(11)”Independent person” means a person that is not:
(a)for a trust:
(i)a qualified beneficiary as determined under Section 75B-2-103;
(ii)a settlor of the trust; or
(iii)an individual whose legal obligation to support a beneficiary may be satisfied by a distribution from the trust;
(b)for an estate, a beneficiary;
(c)a spouse, parent, brother, sister, or issue of an individual described in Subsection (11)(a) or (b);
(d)a corporation, partnership, limited liability company, or other entity in which persons described in Subsections (11)(a) through (c), in the aggregate, have voting control; or
(e)an employee of a person described in Subsection (11)(a), (b), (c), or (d).
(12)”Mandatory income interest” means the right of a current income beneficiary to receive net income that the terms of the trust require the fiduciary to distribute.
(13)
(a)”Net income” means:
(i)the total allocations during an accounting period to income under the terms of a trust and this chapter minus the disbursements during the accounting period, other than distributions, allocated to income under the terms of the trust and this chapter; and
(ii)to the extent the trust is a unitrust under Part 3, Unitrust, the unitrust amount determined under Part 3, Unitrust.
(b)”Net income” includes an adjustment from principal to income under Section 75A-5-203.
(c)”Net income” does not include an adjustment from income to principal under Section 75A-5-203.
(14)”Principal” means property held in trust for distribution to, production of income for, or use by a current or successor beneficiary.
(15)”Settlor” means the same as that term is defined in Section 75B-1-101.
(16)”Special tax benefit” means:
(a)exclusion of a transfer to a trust from gifts described in Section 2503(b) of the Internal Revenue Code because of the qualification of an income interest in the trust as a present interest in property;
(b)status as a qualified subchapter S trust described in Section 1361(d)(3) of the Internal Revenue Code at a time the trust holds stock of an S corporation described in Section 1361(a)(1) of the Internal Revenue Code;
(c)an estate or gift tax marital deduction for a transfer to a trust under Section 2056 or 2523 of the Internal Revenue Code that depends or depended in whole or in part on the right of the settlor’s spouse to receive the net income of the trust;
(d)exemption in whole or in part of a trust from the federal generation-skipping transfer tax imposed by Section 2601 of the Internal Revenue Code because the trust was irrevocable on September 25, 1985, if there is any possibility that:
(i)a taxable distribution, as defined in Section 2612(b) of the Internal Revenue Code, could be made from the trust; or
(ii)a taxable termination, as defined in Section 2612(a) of the Internal Revenue Code, could occur with respect to the trust; or
(e)an inclusion ratio, as defined in Section 2642(a) of the Internal Revenue Code, of the trust which is less than one, if there is any possibility that:
(i)a taxable distribution, as defined in Section 2612(b) of the Internal Revenue Code, could be made from the trust; or
(ii)a taxable termination, as defined in Section 2612(a) of the Internal Revenue Code, could occur with respect to the trust.
(17)”Successive interest” means the interest of a successor beneficiary.
(18)”Successor beneficiary” means a person entitled to receive income or principal or  to use property when an income interest or other current interest ends.
(19)”Terms of a trust” means:
(a)except as otherwise provided in Subsection (19)(b), the manifestation of the settlor’s intent regarding a trust’s provisions as:
(i)expressed in the trust instrument; or
(ii)established by other evidence that would be admissible in a judicial proceeding;
(b)the trust’s provisions as established, determined, or amended by:
(i)a trustee or trust director in accordance with applicable law;
(ii)a court order; or
(iii)a nonjudicial settlement agreement under Section 75B-2-110;
(c)for an estate, a will; or
(d)for a life estate or term interest, the corresponding manifestation of the rights of the beneficiaries.
(20)
(a)”Trust” includes:
(i)an express trust, private or charitable, with additions to the trust, wherever and however created; and
(ii)a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust.
(b)”Trust” does not include:
(i)a constructive trust;
(ii)a resulting trust, conservatorship, guardianship, multi-party account, custodial arrangement for a minor, business trust, voting trust, security arrangement, liquidation trust, or trust for the primary purpose of paying debts, dividends, interest, salaries, wages, profits, pensions, retirement benefits, or employee benefits of any kind; or
(iii)an arrangement under which a person is a nominee, escrowee, or agent for another.
(21)
(a)”Trustee” means a person, other than a personal representative, that owns or holds property for the benefit of a beneficiary.
(b)”Trustee” includes an original, additional, or successor trustee, whether appointed or confirmed by a court.

Amended by Chapter 310, 2025 General Session

75A-5-103 Scope.
          Except as otherwise provided in the terms of a trust or this chapter, this chapter applies to:
(1)a trust or estate; and
(2)a life estate or other term interest in which the interest of one or more persons will be succeeded by the interest of one or more other persons.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-104 Governing law.
(1)Except as otherwise provided in the terms of a trust or this chapter, this chapter applies when this state is:
(a)the principal place of administration of a trust or estate; or
(b)the situs of property that is not held in a trust or estate and is subject to a life estate or other term interest described in Subsection 75A-5-103(2).
(2)By accepting the trusteeship of a trust having the trust’s principal place of administration in this state or by moving the principal place of administration of a trust to this state, the trustee submits to the application of this chapter to any matter within the scope of this chapter involving the trust.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 2
Fiduciary Duties and Judicial Review

75A-5-201 Fiduciary duties -- General principles.
(1)In making an allocation or determination or exercising discretion under this chapter, a fiduciary shall:
(a)act in good faith, based on what is fair and reasonable to all beneficiaries;
(b)administer a trust or estate impartially, except to the extent the terms of the trust manifest an intent that the fiduciary shall or may favor one or more beneficiaries;
(c)administer the trust or estate in accordance with the terms of the trust, even if there is a different provision in this chapter; and
(d)administer the trust or estate in accordance with this chapter, except to the extent the terms of the trust provide otherwise or authorize the fiduciary to determine otherwise.
(2)
(a)A fiduciary’s allocation, determination, or exercise of discretion under this chapter is presumed to be fair and reasonable to all beneficiaries.
(b)A fiduciary may exercise a discretionary power of administration given to the fiduciary by the terms of the trust, and an exercise of the power that produces a result different from a result required or permitted by this chapter does not create an inference that the fiduciary abused the fiduciary’s discretion.
(3)A fiduciary shall:
(a)add a receipt to principal, to the extent neither the terms of the trust nor this chapter allocates the receipt between income and principal; and
(b)charge a disbursement to principal, to the extent neither the terms of the trust nor this chapter allocates the disbursement between income and principal.
(4)If a fiduciary determines an exercise of discretionary power will assist the fiduciary to administer the trust or estate impartially, the fiduciary may:
(a)exercise the power to adjust under Section 75A-5-203;
(b)convert an income trust to a unitrust under Subsection 75A-5-303(1)(a);
(c)change the percentage or method used to calculate a unitrust amount under Subsection 75A-5-303(1)(b); or
(d)convert a unitrust to an income trust under Subsection 75A-5-303(1)(c).
(5)In making the determination under Subsection (4), the fiduciary shall consider the following factors:
(a)the terms of the trust;
(b)the nature, distribution standards, and expected duration of the trust;
(c)the effect of the allocation rules, including specific adjustments between income and principal, under Part 4, Allocation of Receipts, Part 5, Allocation of Disbursements, Part 6, Death of Individual or Termination of Income Interest, and Part 7, Apportionment at Beginning and End of Income Interest;
(d)the desirability of liquidity and regularity of income;
(e)the desirability of the preservation and appreciation of principal;
(f)the extent to which an asset is used or may be used by a beneficiary;
(g)the increase or decrease in the value of principal assets, reasonably determined by the fiduciary;
(h)whether and to what extent the terms of the trust:
(i)give the fiduciary power to accumulate income or invade principal; or
(ii)prohibit the fiduciary from accumulating income or invading principal;
(i)the extent to which the fiduciary has accumulated income or invaded principal in preceding accounting periods;
(j)the effect of current and reasonably expected economic conditions; and
(k)the reasonably expected tax consequences of the exercise of the power.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-202 Judicial review of exercise of discretionary power -- Request for instruction.
(1)In this section, “fiduciary decision” means:
(a)a fiduciary’s allocation between income and principal or other determination regarding income and principal required or authorized by the terms of the trust or this chapter;
(b)the fiduciary’s exercise or nonexercise of a discretionary power regarding income and principal granted by the terms of the trust or this chapter, including the power to:
(i)adjust under Section 75A-5-203;
(ii)convert an income trust to a unitrust under Subsection 75A-5-303(1)(a);
(iii)change the percentage or method used to calculate a unitrust amount under Subsection 75A-5-303(1)(b); or
(iv)convert a unitrust to an income trust under Subsection 75A-5-303(1)(c); or
(c)the fiduciary’s implementation of a decision described in Subsection (1)(a) or (b).
(2)The court may not order a fiduciary to change a fiduciary decision, unless the court determines that the fiduciary decision was an abuse of the fiduciary’s discretion.
(3)
(a)If the court determines that a fiduciary decision was an abuse of the fiduciary’s discretion, the court may order a remedy authorized by law, including a remedy authorized in Section 75B-2-1001.
(b)To place the beneficiaries in the positions that the beneficiaries would have occupied if there had not been an abuse of the fiduciary’s discretion, the court may order:
(i)the fiduciary to exercise or refrain from exercising the power to adjust under Section 75A-5-203;
(ii)the fiduciary to exercise or refrain from exercising the power to:
(A)convert an income trust to a unitrust under Subsection 75A-5-303(1)(a);
(B)change the percentage or method used to calculate a unitrust amount under Subsection 75A-5-303(1)(b); or
(C)convert a unitrust to an income trust under Subsection 75A-5-303(1)(c);
(iii)the fiduciary to distribute an amount to a beneficiary;
(iv)a beneficiary to return some or all of a distribution; or
(v)the fiduciary to withhold an amount from one or more future distributions to a beneficiary.
(4)
(a)On petition by a fiduciary for instruction, the court may determine whether a proposed fiduciary decision will result in an abuse of the fiduciary’s discretion.
(b)A beneficiary that opposes the proposed decision has the burden to establish that the proposed decision will result in an abuse of the fiduciary’s discretion if the petition:
(i)describes the proposed decision;
(ii)contains sufficient information to inform the beneficiary of the reasons for making the proposed decision and the facts on which the fiduciary relies; and
(iii)explains how the beneficiary will be affected by the proposed decision.

Amended by Chapter 310, 2025 General Session

75A-5-203 Fiduciary’s power to adjust.
(1)Except as otherwise provided in the terms of a trust or this section, a fiduciary, in a record, without court approval, may adjust between income and principal if the fiduciary determines the exercise of the power to adjust will assist the fiduciary to administer the trust or estate impartially.
(2)This section does not create a duty to exercise or consider the power to adjust under Subsection (1) or to inform a beneficiary about the applicability of this section.
(3)A fiduciary that in good faith exercises or fails to exercise the power to adjust under Subsection (1) is not liable to a person affected by the exercise or failure to exercise.
(4)In deciding whether and to what extent to exercise the power to adjust under Subsection (1), a fiduciary shall consider all factors the fiduciary considers relevant, including the relevant factors in Subsection 75A-5-201(5) and the application of Subsection 75A-5-401(9), Section 75A-5-408, and Section 75A-5-413.
(5)A fiduciary may not exercise the power to make an adjustment under Subsection (1) or the power to make a determination that an allocation is insubstantial under Section 75A-5-408 if:
(a)the adjustment or determination would reduce the amount payable to a current income beneficiary from a trust that qualifies for a special tax benefit, except to the extent the adjustment is made to provide for a reasonable apportionment of the total return of the trust between the current income beneficiary and successor beneficiaries;
(b)the adjustment or determination would change the amount payable to a beneficiary, as a fixed annuity or a fixed fraction of the value of the trust assets, under the terms of the trust;
(c)the adjustment or determination would reduce an amount that is permanently set aside for a charitable purpose under the terms of the trust, unless both income and principal are set aside for the charitable purpose;
(d)possessing or exercising the power would cause a person to be treated as the owner of all or part of the trust for federal income tax purposes;
(e)possessing or exercising the power would cause all or part of the value of the trust assets to be included in the gross estate of an individual for federal estate tax purposes;
(f)possessing or exercising the power would cause an individual to be treated as making a gift for federal gift tax purposes;
(g)the fiduciary is not an independent person;
(h)the trust is irrevocable and provides for income to be paid to the settlor and possessing or exercising the power would cause the adjusted principal or income to be considered an available resource or available income under a public-benefit program; or
(i)the trust is a unitrust under Part 3, Unitrust.
(6)If Subsection (5)(d), (e), (f), or (g) applies to a fiduciary:
(a)a co-fiduciary to which Subsections (5)(d) through (g) do not apply may exercise the power to adjust, unless the exercise of the power to adjust by the remaining co-fiduciary or co-fiduciaries is not permitted by the terms of the trust or law other than this chapter; or
(b)
(i)if there is no co-fiduciary to which Subsections (5)(d) through (g) do not apply:
(A)except as otherwise provided in Subsection (6)(b)(ii)(A),  the fiduciary may appoint a co-fiduciary to which Subsections (5)(d) through (g) do not apply;
(B)except as otherwise provided in Subsection (6)(b)(ii)(B), the appointed co-fiduciary may exercise the power to adjust under Subsection (1); and
(C)the appointed co-fiduciary may be a special fiduciary with limited powers.
(ii)
(A)If the appointment of a co-fiduciary is not permitted by the terms of the trust or by a provision of law outside this chapter, a fiduciary may not appoint a co-fiduciary.
(B)If the exercise of the power to adjust by a co-fiduciary is not permitted by the terms of the trust or by a provision of law outside this chapter, the co-fiduciary may not exercise the power to adjust under Subsection (1).
(7)A fiduciary may release or delegate to a co-fiduciary the power to adjust under Subsection (1) if the fiduciary determines that the fiduciary’s possession or exercise of the power to adjust will or may:
(a)cause a result described in Subsections (5)(a) through (f) or (h); or
(b)deprive the trust of a tax benefit or impose a tax burden not described in Subsections (5)(a) through (f).
(8)A fiduciary’s release or delegation to a co-fiduciary under Subsection (7) of the power to adjust under Subsection (1):
(a)must be in a record;
(b)applies to the entire power to adjust, unless the release or delegation provides a limitation, which may be a limitation to the power to adjust:
(i)from income to principal;
(ii)from principal to income;
(iii)for specified property; or
(iv)in specified circumstances;
(c)for a delegation, may be modified by a redelegation under this subsection by the co-fiduciary to which the delegation is made; and
(d)subject to Subsection (8)(c), is permanent, unless the release or delegation provides a specified period, including a period measured by the life of an individual or the lives of more than one individual.
(9)Terms of a trust that deny or limit the power to adjust between income and principal do not affect the application of this section, unless the terms of the trust expressly deny or limit the power to adjust under Subsection (1).
(10)The exercise of the power to adjust under Subsection (1) in any accounting period may apply to the current accounting period, the immediately preceding accounting period, and one or more subsequent accounting periods.
(11)A description of the exercise of the power to adjust under Subsection (1) shall be:
(a)included in a report, if any, sent to beneficiaries under Subsection 75B-2-811(3); or
(b)communicated at least annually to the qualified beneficiaries determined under Subsection 75B-2-103(8).

Amended by Chapter 310, 2025 General Session
Amended by Chapter 338, 2025 General Session

Part 3
Unitrust

75A-5-301 Definitions for part.
          As used in this part:
(1)”Applicable value” means the amount of the net fair market value of a trust taken into account under Section 75A-5-307.
(2)”Express unitrust” means a trust for which, under the terms of the trust without regard to this part, income or net income is permitted or required to be calculated as a unitrust amount.
(3)”Income trust” means a trust that is not a unitrust.
(4)”Net fair market value of a trust” means the fair market value of the assets of the trust minus the noncontingent liabilities of the trust.
(5)
(a)”Unitrust” means a trust for which net income is a unitrust amount.
(b)”Unitrust” includes an express unitrust.
(6)”Unitrust amount” means:
(a)an amount computed by multiplying a determined value of a trust by a determined percentage; and
(b)for a unitrust administered under a unitrust policy, the applicable value multiplied by the unitrust rate.
(7)”Unitrust policy” means a policy described in Sections 75A-5-305 through 75A-5-309 and adopted under Section 75A-5-303.
(8)”Unitrust rate” means the rate used to compute the unitrust amount under Subsection (6) for a unitrust administered under a unitrust policy.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-302 Application -- Duties and remedies.
(1)Except as otherwise provided in Subsection (2), this part applies to:
(a)an income trust, unless the terms of the trust expressly prohibit use of this part by:
(i)a specific reference to this part; or
(ii)an explicit expression of intent that net income not be calculated as a unitrust amount; and
(b)an express unitrust, except to the extent the terms of the trust explicitly:
(i)prohibit use of this part by a specific reference to this part;
(ii)prohibit conversion to an income trust; or
(iii)limit changes to the method of calculating the unitrust amount.
(2)This part does not apply to a trust described in Section 170(f)(2)(B), 642(c)(5), 664(d), 2702(a)(3)(A)(ii) or (iii), or 2702(b) of the Internal Revenue Code.
(3)
(a)An income trust to which this part applies under Subsection (1)(a) may be converted to a unitrust under this part regardless of the terms of the trust concerning distributions.
(b)Conversion to a unitrust under this part does not affect other terms of the trust concerning distributions of income or principal.
(4)
(a)This part applies to an estate only to the extent a trust is a beneficiary of the estate.
(b)To the extent of the trust’s interest in the estate, and in the same manner as for a trust under this part:
(i)the estate may be administered as a unitrust;
(ii)the administration of the estate as a unitrust may be discontinued; or
(iii)the percentage or method used to calculate the unitrust amount may be changed.
(5)This part does not create a duty to take or consider action under this part or to inform a beneficiary about the applicability of this part.
(6)A fiduciary that in good faith takes or fails to take an action under this part is not liable to a person affected by the action or inaction of the fiduciary.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-303 Authority of fiduciary.
(1)A fiduciary, without court approval, by complying with Subsections (2) and (6), may:
(a)convert an income trust to a unitrust if the fiduciary adopts, in a record, a unitrust policy for the trust providing:
(i)that, in administering the trust, the net income of the trust will be a unitrust amount rather than net income determined without regard to this part; and
(ii)the percentage and method used to calculate the unitrust amount;
(b)change the percentage or method used to calculate a unitrust amount for a unitrust if the fiduciary adopts in a record a unitrust policy or an amendment or replacement of a unitrust policy providing changes in the percentage or method used to calculate the unitrust amount; or
(c)convert a unitrust to an income trust if the fiduciary adopts, in a record, a determination that, in administering the trust, the net income of the trust will be net income determined without regard to this part rather than a unitrust amount.
(2)A fiduciary may take an action under Subsection (1) if:
(a)the fiduciary determines that the action will assist the fiduciary to administer a trust impartially;
(b)the fiduciary sends a notice in a record, in the manner required by Section 75A-5-304, describing and proposing to take the action;
(c)the fiduciary sends a copy of the notice under Subsection (2)(b) to each settlor of the trust which is:
(i)if an individual, living; or
(ii)if not an individual, in existence;
(d)at least one member of each class of the qualified beneficiaries determined under Subsection 75B-2-103(8) receiving the notice under Subsection (2)(b) is:
(i)if an individual, legally competent;
(ii)if not an individual, in existence; or
(iii)represented in the manner provided in Subsection 75A-5-304(2); and
(e)the fiduciary does not receive, by the date specified in the notice under Subsection 75A-5-304(4)(e), an objection in a record to the action proposed under Subsection (2)(b) from a person to which the notice under Subsection (2)(b) is sent.
(3)
(a)If a fiduciary receives, not later than the date stated in the notice under Subsection 75A-5-304(4)(e), an objection in a record described in Subsection 75A-5-304(4)(d) to a proposed action, the fiduciary or a beneficiary may request that the court:
(i)require the fiduciary to take the proposed action;
(ii)require the fiduciary to take the proposed action with modifications; or
(iii)prevent the proposed action.
(b)A person described in Subsection 75A-5-304(1) may oppose the proposed action in the proceeding under Subsection (3)(a), regardless of whether the person:
(i)consented under Subsection 75A-5-304(3); or
(ii)objected under Subsection 75A-5-304(4)(d).
(4)If, after sending a notice under Subsection (2)(b), a fiduciary decides not to take the action proposed in the notice, the fiduciary shall notify each person described in Subsection 75A-5-304(1) in a record of the decision not to take the action and the reasons for the decision.
(5)If a beneficiary requests in a record that a fiduciary take an action described in Subsection (1) and the fiduciary declines to act or does not act within 90 days after receiving the request, the beneficiary may request the court to direct the fiduciary to take the action requested.
(6)In deciding whether and how to take an action authorized by Subsection (1), or whether and how to respond to a request by a beneficiary under Subsection (5), a fiduciary shall consider all factors relevant to the trust and the beneficiaries, including the relevant factors in Subsection 75A-5-201(5).
(7)For a reason described in Subsection 75A-5-203(7), and in the manner described in Subsection 75A-5-203(8), a fiduciary may:
(a)release or delegate the power to convert an income trust to a unitrust under Subsection (1)(a);
(b)change the percentage or method used to calculate a unitrust amount under Subsection (1)(b); or
(c)convert a unitrust to an income trust under Subsection (1)(c).

Amended by Chapter 310, 2025 General Session
Amended by Chapter 338, 2025 General Session

75A-5-304 Notice.
(1)A fiduciary shall send a notice required by Subsection 75A-5-303(2)(b) in a manner authorized under Section 75B-2-109 to:
(a)the qualified beneficiaries determined under Subsection 75B-2-103(8);
(b)each person acting, in accordance with Title 75, Chapter 12, Uniform Directed Trust Act, as trust director of the trust; and
(c)each person that is granted a power by the terms of the trust to appoint or remove a trustee or person described in Subsection (1)(b), to the extent the power is exercisable when the person that exercises the power is not then serving as trustee or is a person described in Subsection (1)(b).
(2)The representation provisions of Title 75B, Chapter 2, Part 3, Representation, apply to notice under this section.
(3)
(a)A person may consent in a record at any time to action proposed under Subsection 75A-5-303(2)(b).
(b)If a person required to receive a notice under Subsection (1) consents under Subsection (3)(a) to not receive the notice, the fiduciary is not required to send the person the notice.
(4)A notice required by Subsection 75A-5-303(2)(b) shall include:
(a)the action proposed under Subsection 75A-5-303(2)(b);
(b)for a conversion of an income trust to a unitrust, a copy of the unitrust policy adopted under Subsection 75A-5-303(1)(a);
(c)for a change in the percentage or method used to calculate the unitrust amount, a copy of the unitrust policy or amendment or replacement of the unitrust policy adopted under Subsection 75A-5-303(1)(b);
(d)a statement that the person to which the notice is sent may object to the proposed action by stating in a record the basis for the objection and sending or delivering the record to the fiduciary;
(e)the date by which the fiduciary shall receive an objection under Subsection (4)(d), which shall be at least 30 days after the date the notice is sent;
(f)the date on which the action is proposed to be taken and the date on which the action is proposed to take effect;
(g)the name and contact information of the fiduciary; and
(h)the name and contact information of a person that may be contacted for additional information.

Amended by Chapter 310, 2025 General Session
Amended by Chapter 338, 2025 General Session

75A-5-305 Unitrust policy.
(1)In administering a unitrust under this part, a fiduciary shall follow a unitrust policy:
(a)adopted under Subsection 75A-5-303(1)(a) or (b); or
(b)amended or replaced under Subsection 75A-5-303(1)(b).
(2)A unitrust policy shall provide:
(a)the unitrust rate or the method for determining the unitrust rate under Section 75A-5-306;
(b)the method for determining the applicable value under Section 75A-5-307; and
(c)the rules described in Sections 75A-5-306 through 75A-5-309 that apply in the administration of the unitrust, regardless of whether the rules are:
(i)mandatory, as provided in Subsections 75A-5-307(1) and 75A-5-308(1); or
(ii)optional, as provided in Section 75A-5-306 and Subsections 75A-5-307(2), 75A-5-308(2), and 75A-5-309(1), to the extent the fiduciary elects to adopt those rules.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-306 Unitrust rate.
(1)Except as otherwise provided in Subsection 75A-5-309(2)(a), a unitrust rate may be:
(a)a fixed unitrust rate; or
(b)a unitrust rate that is determined for each period using:
(i)a market index or other published data; or
(ii)a mathematical blend of market indices or other published data over a stated number of preceding periods.
(2)Except as otherwise provided in Subsection 75A-5-309(2)(a), a unitrust policy may provide:
(a)a limit on how high the unitrust rate determined under Subsection (1)(b) may rise;
(b)a limit on how low the unitrust rate determined under Subsection (1)(b) may fall;
(c)a limit on how much the unitrust rate determined under Subsection (1)(b) may increase over the unitrust rate for the preceding period or a mathematical blend of unitrust rates over a stated number of preceding periods;
(d)a limit on how much the unitrust rate determined under Subsection (1)(b) may decrease below the unitrust rate for the preceding period or a mathematical blend of unitrust rates over a stated number of preceding periods; or
(e)a mathematical blend of any of the unitrust rates determined under Subsection (1)(b) and Subsections (2)(a) through (d).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-307 Applicable value.
(1)A unitrust policy shall provide the method for determining the fair market value of an asset for the purpose of determining the unitrust amount, including:
(a)the frequency of valuing the asset, which need not require a valuation in every period; and
(b)the date for valuing the asset in each period that the asset is valued.
(2)Except as otherwise provided in Subsection 75A-5-309(2)(b), a unitrust policy may provide methods for determining the amount of the net fair market value of the trust to take into account in determining the applicable value, including:
(a)obtaining an appraisal of an asset for which fair market value is not readily available;
(b)exclusion of specific assets or groups or types of assets;
(c)other exceptions or modifications of the treatment of specific assets or groups or types of assets;
(d)identification and treatment of cash or property held for distribution;
(e)use of:
(i)an average of fair market values over a stated number of preceding periods; or
(ii)another mathematical blend of fair market values over a stated number of preceding periods;
(f)a limit on how much the applicable value of all assets, groups of assets, or individual assets may increase over:
(i)the corresponding applicable value for the preceding period; or
(ii)a mathematical blend of applicable values over a stated number of preceding time periods;
(g)a limit on how much the applicable value of all assets, groups of assets, or individual assets may decrease below:
(i)the corresponding applicable value for the preceding period; or
(ii)a mathematical blend of applicable values over a stated number of preceding periods;
(h)the treatment of accrued income and other features of an asset that affect value; and
(i)determining the liabilities of the trust, including treatment of liabilities to conform with the treatment of assets under Subsections (2)(a) through (h).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-308 Period.
(1)
(a)A unitrust policy shall provide the period used under Sections 75A-5-306 and 75A-5-307.
(b)Except as otherwise provided in Subsection 22-3-309(2)(c), the period may be:
(i)a calendar year;
(ii)a 12-month period other than a calendar year;
(iii)a calendar quarter;
(iv)a three-month period other than a calendar quarter; or
(v)another period.
(2)Except as otherwise provided in Subsection 75A-5-309(2), a unitrust policy may provide standards for:
(a)using fewer preceding periods under Subsection 75A-5-306(1)(b)(ii), (2)(c), or (2)(d) if:
(i)the trust was not in existence in a preceding period; or
(ii)market indices or other published data are not available for a preceding period;
(b)using fewer preceding periods under Subsection 75A-5-307(2)(e)(i), (e)(ii), (f)(ii), or (g)(ii) if:
(i)the trust was not in existence in a preceding period; or
(ii)fair market values are not available for a preceding period; and
(c)prorating the unitrust amount on a daily basis for a part of a period in which the trust or the administration of the trust as a unitrust or the interest of any beneficiary commences or terminates.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-309 Special tax benefits -- Other rules.
(1)A unitrust policy may:
(a)provide methods and standards for:
(i)determining the timing of distributions;
(ii)making distributions in cash or in kind or partly in cash and partly in kind; or
(iii)correcting an underpayment or overpayment to a beneficiary based on the unitrust amount if there is an error in calculating the unitrust amount;
(b)specify sources and the order of sources, including categories of income for federal income tax purposes, from which distributions of a unitrust amount are paid; or
(c)provide other standards and rules the fiduciary determines serve the interests of the beneficiaries.
(2)If a trust qualifies for a special tax benefit or a fiduciary is not an independent person:
(a)the unitrust rate established under Section 75A-5-306 may not be less than 3% or more than 5%;
(b)the only provisions of Section 75A-5-307 that apply are Subsections 75A-5-307(1) and (2)(a), (d), (e)(i), and (i);
(c)the only period that may be used under Section 75A-5-308 is a calendar year under Subsection 75A-5-308(1); and
(d)the only other provisions of Section 75A-5-308 that apply are Subsections 75A-5-308(2)(b)(i) and (c).

Renumbered and Amended by Chapter 364, 2024 General Session

Part 4
Allocation of Receipts

75A-5-401 Receipts from entity -- Character of receipts from entity.
(1)As used in this section:
(a)”Capital distribution” means an entity distribution of money that is a:
(i)return of capital; or
(ii)distribution in total or partial liquidation of the entity.
(b)
(i)”Entity” means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust, common trust fund, or any other organization or arrangement in which a fiduciary owns or holds an interest, regardless of whether the entity is a taxpayer for federal income tax purposes.
(ii)”Entity” does not include:
(A)a trust or estate to which Section 75A-5-402 applies;
(B)a business or other activity to which Section 75A-5-403 applies that is not conducted by an entity described in Subsection (1)(b)(i);
(C)an asset-backed security; or
(D)an instrument or arrangement to which Section 75A-5-416 applies.
(c)”Entity distribution” means a payment or transfer by an entity made to a person in the person’s capacity as an owner or holder of an interest in the entity.
(2)In this section, an attribute or action of an entity includes an attribute or action of any other entity in which the entity owns or holds an interest, including an interest owned or held indirectly through another entity.
(3)Except as otherwise provided in Subsections (4)(b) through (d), a fiduciary shall allocate to income:
(a)money received in an entity distribution; and
(b)tangible personal property of nominal value received from the entity.
(4)A fiduciary shall allocate to principal:
(a)property received in an entity distribution that is not:
(i)money; or
(ii)tangible personal property of nominal value;
(b)money received in an entity distribution in an exchange for part or all of the fiduciary’s interest in the entity, to the extent the entity distribution reduces the fiduciary’s interest in the entity relative to the interests of other persons that own or hold interests in the entity;
(c)money received in an entity distribution that the fiduciary determines or estimates is a capital distribution; and
(d)money received in an entity distribution from an entity that is:
(i)a regulated investment company or real estate investment trust if the money received is a capital gain dividend for federal income tax purposes; or
(ii)treated for federal income tax purposes in a comparable manner to the treatment described in Subsection (4)(d)(i).
(5)A fiduciary may determine or estimate that money received in an entity distribution is a capital distribution:
(a)by relying without inquiry or investigation on a characterization of the entity distribution provided by or on behalf of the entity, unless the fiduciary:
(i)determines, on the basis of information known to the fiduciary, that the characterization is or may be incorrect; or
(ii)owns or holds more than 50% of the voting interest in the entity;
(b)by determining or estimating, on the basis of information known to the fiduciary or provided to the fiduciary by or on behalf of the entity, that the total amount of money and property received by the fiduciary in the entity distribution or a series of related entity distributions is or will be greater than 20% of the fair market value of the fiduciary’s interest in the entity; or
(c)if neither Subsection (5)(a) nor (b) applies, by considering the factors in Subsection (6) and the information known to the fiduciary or provided to the fiduciary by or on behalf of the entity.
(6)In making a determination or estimate under Subsection (5)(c), a fiduciary may consider:
(a)a characterization of an entity distribution provided by or on behalf of the entity;
(b)the amount of money or property received in:
(i)the entity distribution; or
(ii)what the fiduciary determines is or will be a series of related entity distributions;
(c)the amount described in Subsection (6)(b) compared to the amount that the fiduciary determines or estimates is, during the current or preceding accounting periods:
(i)the entity’s operating income;
(ii)the proceeds of the entity’s sale or other disposition of:
(A)all or part of the business or other activity conducted by the entity;
(B)one or more business assets that are not sold to customers in the ordinary course of the business or other activity conducted by the entity; or
(C)one or more assets other than business assets, unless the entity’s primary activity is to invest in assets to realize gain on the disposition of all or some of the assets;
(iii)if the entity’s primary activity is to invest in assets to realize gain on the disposition of all or some of the assets, the gain realized on the disposition;
(iv)the entity’s regular, periodic entity distributions;
(v)the amount of money that the entity has accumulated;
(vi)the amount of money that the entity has borrowed;
(vii)the amount of money that the entity has received from the sources described in Sections 75A-5-407, 75A-5-410, 75A-5-411, and 75A-5-412; and
(viii)the amount of money that the entity has received from a source not otherwise described in this subsection; and
(d)any other factor the fiduciary determines is relevant.
(7)If, after applying Subsections (3) through (6), a fiduciary determines that a part of an entity distribution is a capital distribution but the fiduciary is in doubt about the amount of the entity distribution that is a capital distribution, the fiduciary shall allocate to principal the amount of the entity distribution that is in doubt.
(8)If a fiduciary receives additional information about the application of this section to an entity distribution before the fiduciary has paid part of the entity distribution to a beneficiary, the fiduciary may consider the additional information before making the payment to the beneficiary and may change a decision to make the payment to the beneficiary.
(9)If a fiduciary receives additional information about the application of this section to an entity distribution after the fiduciary has paid part of the entity distribution to a beneficiary, the fiduciary is not required to change or recover the payment to the beneficiary but may consider that information in determining whether to exercise the power to adjust under Section 75A-5-203.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-402 Receipts from entity -- Distribution from trust or estate.
(1)A fiduciary shall allocate:
(a)to income an amount received as a distribution of income, including a unitrust distribution under Part 3, Unitrust, from a trust or estate in which the fiduciary has an interest, other than an interest the fiduciary purchased in a trust that is an investment entity; and
(b)to principal an amount received as a distribution of principal from the trust or estate.
(2)If a fiduciary purchases, or receives from a settlor, an interest in a trust that is an investment entity, Section 75A-5-401, 75A-5-415, or 75A-5-416 applies to a receipt from the trust.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-403 Receipts from entity -- Business or other activity conducted by fiduciary.
(1)This section applies to a business or other activity conducted by a fiduciary if the fiduciary determines that it is in the interests of the beneficiaries to account separately for the business or other activity instead of:
(a)accounting for the business or other activity as part of the fiduciary’s general accounting records; or
(b)conducting the business or other activity through an entity described in Subsection 75A-5-401(1)(b)(i).
(2)A fiduciary may account separately under this section for the transactions of a business or other activity, whether or not assets of the business or other activity are segregated from other assets held by the fiduciary.
(3)A fiduciary that accounts separately under this section for a business or other activity:
(a)may determine:
(i)the extent to which the net cash receipts of the business or other activity shall be retained for:
(A)working capital;
(B)the acquisition or replacement of fixed assets; and
(C)other reasonably foreseeable needs of the business or other activity; and
(ii)the extent that the remaining net cash receipts are accounted for as principal or income in the fiduciary’s general accounting records for the trust;
(b)may make a determination under Subsection (3)(a) separately and differently from the fiduciary’s decisions concerning distributions of income or principal; and
(c)shall account for the net amount received from the sale of an asset of the business or other activity, other than a sale in the ordinary course of the business or other activity, as principal in the fiduciary’s general accounting records for the trust, to the extent the fiduciary determines that the net amount received is no longer required in the conduct of the business or other activity.
(4)A fiduciary may account separately under this section for activities that include:
(a)retail, manufacturing, service, and other traditional business activities;
(b)farming;
(c)raising and selling livestock and other animals;
(d)managing rental properties;
(e)extracting minerals, water, and other natural resources;
(f)growing and cutting timber;
(g)an activity to which Section 75A-5-414, 75A-5-415, or 75A-5-416 applies; and
(h)any other business conducted by the fiduciary.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-404 Receipts not normally apportioned -- Principal receipts.
          A fiduciary shall allocate to principal:
(1)to the extent not allocated to income under this chapter, an asset received from:
(a)an individual during the individual’s lifetime;
(b)an estate;
(c)a trust on termination of an income interest; or
(d)a payor under a contract naming the fiduciary as beneficiary;
(2)except as otherwise provided in this part, money or other property received from the sale, exchange, liquidation, or change in form of a principal asset;
(3)an amount recovered from a third party to reimburse the fiduciary because of a disbursement described in Subsection 75A-5-502(1) or for another reason to the extent not based on loss of income;
(4)proceeds of property taken by eminent domain, except that proceeds awarded for loss of income in an accounting period are income if a current income beneficiary had a mandatory income interest during the accounting period;
(5)net income received in an accounting period during which there is no beneficiary to which a fiduciary is permitted or required to distribute income; and
(6)other receipts as provided in Part 3, Unitrust.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-405 Receipts not normally apportioned -- Rental property.
(1)To the extent a fiduciary does not account for the management of rental property as a business under Section 75A-5-403, the fiduciary shall allocate to income an amount received as rent of real or personal property, including an amount received for cancellation or renewal of a lease.
(2)An amount received as a refundable deposit, including a security deposit or a deposit that is to be applied as rent for future periods:
(a)shall be added to principal and held subject to the terms of the lease, except as otherwise provided by law other than this chapter; and
(b)is not allocated to income or available for distribution to a beneficiary until the fiduciary’s contractual obligations have been satisfied with respect to that amount.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-406 Receipts not normally apportioned -- Receipt on obligation to be paid in money.
(1)This section does not apply to an obligation to which Section 75A-5-409, 75A-5-410, 75A-5-411, 75A-5-412, 75A-5-414, 75A-5-415, or 75A-5-416 applies.
(2)A fiduciary shall allocate to income, without provision for amortization of premium, an amount received as interest on an obligation to pay money to the fiduciary, including an amount received as consideration for prepaying principal.
(3)
(a)A fiduciary shall allocate to principal an amount received from the sale, redemption, or other disposition of an obligation to pay money to the fiduciary.
(b)A fiduciary shall allocate to income the increment in value of a bond or other obligation for the payment of money bearing no stated interest but payable or redeemable, at maturity or another future time, in an amount that exceeds the amount in consideration of which it was issued.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-407 Receipts not normally apportioned -- Insurance policy or contract.
(1)This section does not apply to a contract to which Section 75A-5-409 applies.
(2)
(a)Except as otherwise provided in Subsection (3), a fiduciary shall allocate to principal the proceeds of a life insurance policy or other contract received by the fiduciary as beneficiary, including a contract that insures against damage to, destruction of, or loss of title to an asset.
(b)The fiduciary shall allocate dividends on an insurance policy:
(i)to income, to the extent premiums on the policy are paid from income; and
(ii)to principal, to the extent premiums on the policy are paid from principal.
(3)A fiduciary shall allocate to income proceeds of a contract that insures the fiduciary against loss of:
(a)occupancy or other use by a current income beneficiary;
(b)income; or
(c)subject to Section 75A-5-403, profits from a business.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-408 Receipts normally apportioned -- Insubstantial allocation not required.
(1)If a fiduciary determines that an allocation between income and principal required by Section 75A-5-409, 75A-5-410, 75A-5-411, 75A-5-412, or 75A-5-415 is insubstantial, the fiduciary may allocate the entire amount to principal, unless Subsection 75A-5-203(5) applies to the allocation.
(2)A fiduciary may presume an allocation is insubstantial under Subsection (1) if:
(a)the amount of the allocation would increase or decrease net income in an accounting period, as determined before the allocation, by less than 10%; and
(b)the asset producing the receipt to be allocated has a fair market value less than 10% of the total fair market value of the assets owned or held by the fiduciary at the beginning of the accounting period.
(3)The power to make a determination under Subsection (1) may be:
(a)exercised by a co-fiduciary in the manner described in Subsection 75A-5-203(6); or
(b)released or delegated for a reason described in Subsection 75A-5-203(7) and in the manner described in Subsection 75A-5-203(8).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-409 Receipts normally apportioned -- Deferred compensation, annuity, or similar payment.
(1)As used in this section:
(a)”Internal income of a separate fund” means the amount determined under Subsection (2).
(b)”Marital trust” means a trust:
(i)of which the settlor’s surviving spouse is the only current income beneficiary and is entitled to a distribution of all the current net income of the trust; and
(ii)that qualifies for a marital deduction with respect to the settlor’s estate under Section 2056 of the Internal Revenue Code because:
(A)an election to qualify for a marital deduction under Section 2056(b)(7) of the Internal Revenue Code has been made; or
(B)the trust qualifies for a marital deduction under Section 2056(b)(5) of the Internal Revenue Code.
(c)
(i)”Payment” means an amount a fiduciary may receive over a fixed number of years or during the life of one or more individuals because of services rendered or property transferred to the payor in exchange for future amounts the fiduciary may receive.
(ii)”Payment” includes an amount received in money or property from the payor’s general assets or from a separate fund created by the payor.
(d)”Separate fund” includes a private or commercial annuity, an individual retirement account, and a pension, profit-sharing, stock-bonus, or stock-ownership plan.
(2)For each accounting period, and for each separate fund:
(a)the fiduciary shall determine the internal income of the separate fund as if the separate fund were a trust subject to this chapter;
(b)if the fiduciary cannot determine the internal income of the separate fund under Subsection (2)(a), the internal income of the separate fund is deemed to equal 3% of the value of the separate fund, according to the most recent statement of value preceding the beginning of the accounting period; and
(c)if the fiduciary cannot determine the value of the separate fund under Subsection (2)(b), the value of the separate fund is deemed to equal the present value of the expected future payments, as determined under Section 7520 of the Internal Revenue Code, for the month preceding the beginning of the accounting period for which the computation is made.
(3)A fiduciary shall allocate a payment received from a separate fund during an accounting period to income, to the extent of the internal income of the separate fund during the accounting period, and the balance to principal.
(4)The fiduciary of a marital trust shall:
(a)withdraw from a separate fund the amount the current income beneficiary of the trust requests the fiduciary to withdraw, not greater than the amount by which the internal income of the separate fund during the accounting period exceeds the amount the fiduciary otherwise receives from the separate fund during the accounting period;
(b)transfer from principal to income the amount the current income beneficiary requests the fiduciary to transfer, not greater than the amount by which the internal income of the separate fund during the accounting period exceeds the amount the fiduciary receives from the separate fund during the accounting period after the application of Subsection (4)(a); and
(c)distribute to the current income beneficiary as income:
(i)the amount of the internal income of the separate fund received or withdrawn during the accounting period; and
(ii)the amount transferred from principal to income under Subsection (4)(b).
(5)For a trust, other than a marital trust, of which one or more current income beneficiaries are entitled to a distribution of all the current net income, the fiduciary shall transfer from principal to income the amount by which the internal income of a separate fund during the accounting period exceeds the amount the fiduciary receives from the separate fund during the accounting period.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-410 Receipts normally apportioned -- Liquidating asset.
(1)As used in this section:
(a)”Liquidating asset” means an asset whose value will diminish or terminate because the asset is expected to produce receipts for a limited time.
(b)”Liquidating asset” includes a leasehold, patent, copyright, royalty right, and right to receive payments during a period of more than one year under an arrangement that does not provide for the payment of interest on the unpaid balance.
(2)This section does not apply to a receipt subject to Section 75A-5-401, 75A-5-409, 75A-5-411, 75A-5-412, 75A-5-414, 75A-5-415, 75A-5-416, or 75A-5-503.
(3)A fiduciary shall allocate:
(a)to income:
(i)a receipt produced by a liquidating asset, to the extent the receipt does not exceed 3% of the value of the asset; or
(ii)if the fiduciary cannot determine the value of the asset, 10% of the receipt; and
(b)to principal, the balance of the receipt.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-411 Receipts normally apportioned -- Minerals, water, and other natural resources.
(1)To the extent that a fiduciary does not account for a receipt from an interest in minerals, water, or other natural resources as a business under Section 75A-5-403, the fiduciary shall allocate the receipt:
(a)to income, to the extent received:
(i)as delay rental or annual rent on a lease;
(ii)as a factor for interest or the equivalent of interest under an agreement creating a production payment; or
(iii)on account of an interest in renewable water;
(b)to principal, if received from a production payment, to the extent that Subsection (1)(a)(ii) does not apply; or
(c)between income and principal equitably, to the extent received:
(i)on account of an interest in nonrenewable water;
(ii)as a royalty, shut-in-well payment, take-or-pay payment, or bonus; or
(iii)from a working interest or any other interest not provided for in Subsection (1)(a) or (b) or Subsection (1)(c)(i) or (ii).
(2)This section applies to an interest owned or held by a fiduciary regardless of whether a settlor was extracting minerals, water, or other natural resources before the fiduciary owned or held the interest.
(3)An allocation of a receipt under Subsection (1)(c) is presumed to be equitable if the amount allocated to principal is equal to the amount allowed by the Internal Revenue Code as a deduction for depletion of the interest.
(4)
(a)If a fiduciary owns or holds an interest in minerals, water, or other natural resources before July 1, 2020, the fiduciary may allocate receipts from the interest as provided in this section or in the manner used by the fiduciary before July 1, 2020.
(b)If the fiduciary acquires an interest in minerals, water, or other natural resources on or after July 1, 2020, the fiduciary shall allocate receipts from the interest as provided in this section.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-412 Receipts normally apportioned -- Timber.
(1)To the extent that a fiduciary does not account for receipts from the sale of timber and related products as a business under Section 75A-5-403, the fiduciary shall allocate the net receipts:
(a)to income, to the extent that the amount of timber cut from the land does not exceed the rate of growth of the timber;
(b)to principal, to the extent that the amount of timber cut from the land exceeds the rate of growth of the timber or the net receipts are from the sale of standing timber;
(c)between income and principal if the net receipts are from the lease of land used for growing and cutting timber or from a contract to cut timber from land, by determining the amount of timber cut from the land under the lease or contract and applying the rules in Subsections (1)(a) and (b); or
(d)to principal, to the extent that advance payments, bonuses, and other payments are not allocated under Subsection (1)(a), (b), or (c).
(2)In determining net receipts to be allocated under Subsection (1), a fiduciary shall deduct and transfer to principal a reasonable amount for depletion.
(3)This section applies to land owned or held by a fiduciary regardless of whether a settlor was cutting timber from the land before the fiduciary owned or held the property.
(4)
(a)If a fiduciary owns or holds an interest in land used for growing and cutting timber before July 1, 2020, the fiduciary may allocate net receipts from the sale of timber and related products as provided in this section or in the manner used by the fiduciary before July 1, 2020.
(b)If the fiduciary acquires an interest in land used for growing and cutting timber on or after July 1, 2020, the fiduciary shall allocate net receipts from the sale of timber and related products as provided in this section.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-413 Receipts normally apportioned -- Marital deduction property not productive of income.
(1)If a trust received property for which a gift or estate tax marital deduction was allowed and the settlor’s spouse holds a mandatory income interest in the trust, the spouse may require the trustee, to the extent the trust assets otherwise do not provide the spouse with sufficient income from or use of the trust assets to qualify for the deduction, to:
(a)make property productive of income;
(b)convert property to property productive of income within a reasonable time; or
(c)exercise the power to adjust under Section 75A-5-203.
(2)The trustee may decide which action or combination of actions in Subsection (1) to take.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-414 Receipts normally apportioned -- Derivative or option.
(1)As used in this section:
(a)”Derivative” means a contract, instrument, other arrangement, or combination of contracts, instruments, or other arrangements, for which the value, rights, and obligations are, in whole or in part, dependent on or derived from an underlying tangible or intangible asset, group of tangible or intangible assets, index, or occurrence of an event.
(b)”Derivative” includes stocks, fixed income securities, and financial instruments and arrangements based on indices, commodities, interest rates, weather-related events, and credit-default events.
(2)To the extent that a fiduciary does not account for a transaction in derivatives as a business under Section 75A-5-403, the fiduciary shall allocate:
(a)10% of receipts from the transaction and 10% of disbursements made in connection with the transaction to income; and
(b)the balance to principal.
(3)Subsection (4) applies if:
(a)a fiduciary:
(i)grants an option to buy property from a trust, regardless of whether the trust owns the property when the option is granted;
(ii)grants an option that permits another person to sell property to the trust; or
(iii)acquires an option to buy property for the trust or an option to sell an asset owned by the trust; and
(b)the fiduciary or other owner of the asset is required to deliver the asset if the option is exercised.
(4)If this subsection applies, the fiduciary shall allocate 10% to income and the balance to principal of the following amounts:
(a)an amount received for granting the option;
(b)an amount paid to acquire the option; and
(c)gain or loss realized on the exercise, exchange, settlement, offset, closing, or expiration of the option.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-415 Receipts normally apportioned -- Asset-backed security.
(1)Except as otherwise provided in Subsection (2), a fiduciary shall allocate:
(a)to income, a receipt from or related to an asset-backed security, to the extent that the payor identifies the payment as being from interest or other current return; and
(b)to principal, the balance of the receipt.
(2)If a fiduciary receives one or more payments in exchange for part or all of the fiduciary’s interest in an asset-backed security, including a liquidation or redemption of the fiduciary’s interest in the security, the fiduciary shall allocate:
(a)to income, 10% of receipts from the transaction and 10% of disbursements made in connection with the transaction; and
(b)to principal, the balance of the receipts and disbursements.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-416 Receipts normally apportioned -- Other financial instrument or arrangement.
(1)A fiduciary shall allocate receipts from or related to a financial instrument or arrangement not otherwise addressed by this chapter.
(2)The allocation must be consistent with Sections 75A-5-414 and 75A-5-415.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 5
Allocation of Disbursements

75A-5-501 Disbursement from income.
          Subject to Section 75A-5-504, and except as otherwise provided in Subsection 75A-5-601(3)(b) or (c), a fiduciary shall disburse from income:
(1)one-half of:
(a)the regular compensation of the fiduciary and any person providing investment advisory, custodial, or other services to the fiduciary, to the extent income is sufficient; and
(b)an expense for an accounting, judicial or nonjudicial proceeding, or other matter that involves both income and successive interests, to the extent income is sufficient;
(2)the balance of the disbursements described in Subsection (1), to the extent a fiduciary that is an independent person determines that making those disbursements from income would be in the interests of the beneficiaries;
(3)another ordinary expense incurred in connection with administration, management, or preservation of property and distribution of income, including interest, an ordinary repair, regularly recurring tax assessed against principal, and an expense of an accounting, judicial or nonjudicial proceeding, or other matter that involves primarily an income interest, to the extent income is sufficient; and
(4)a premium on insurance covering loss of a principal asset or income from or use of the asset.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-502 Disbursement from principal.
(1)Subject to Section 75A-5-505, and except as otherwise provided in Subsection 75A-5-601(3)(b) or (c), a fiduciary shall disburse from principal:
(a)the balance of the disbursements described in Subsections 75A-5-501(1) and (3), after application of Subsection 75A-5-501(2);
(b)the fiduciary’s compensation calculated on principal as a fee for acceptance, distribution, or termination;
(c)a payment of an expense to prepare for or execute a sale or other disposition of property;
(d)a payment on the principal of a trust debt;
(e)a payment of an expense of an accounting, judicial or nonjudicial proceeding, or other matter that involves primarily principal, including a proceeding to construe the terms of the trust or protect property;
(f)a payment of a premium for insurance, including title insurance, not described in Subsection 75A-5-501(4), of which the fiduciary is the owner and beneficiary;
(g)a payment of an estate or inheritance tax or other tax imposed because of the death of a decedent, including penalties, apportioned to the trust; and
(h)a payment:
(i)related to environmental matters, including:
(A)reclamation;
(B)assessing environmental conditions;
(C)remedying and removing environmental contamination;
(D)monitoring remedial activities and the release of substances;
(E)preventing future releases of substances;
(F)collecting amounts from persons liable or potentially liable for the costs of activities described in Subsections (1)(h)(i)(A) through (E);
(G)penalties imposed under environmental laws or regulations;
(H)other actions to comply with environmental laws or regulations;
(I)statutory or common law claims by third parties; and
(J)defending claims based on environmental matters; and
(ii)for a premium for insurance for matters described in Subsection (1)(h)(i).
(2)If a principal asset is encumbered with an obligation that requires income from the asset to be paid directly to a creditor, the fiduciary shall transfer from principal to income an amount equal to the income paid to the creditor in reduction of the principal balance of the obligation.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-503 Transfer from income to principal for depreciation.
(1)As used in this section, “depreciation” means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a tangible asset having a useful life of more than one year.
(2)A fiduciary may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation, but may not transfer any amount for depreciation:
(a)of the part of real property used or available for use by a beneficiary as a residence;
(b)of tangible personal property held or made available for the personal use or enjoyment of a beneficiary; or
(c)under this section, to the extent the fiduciary accounts:
(i)under Section 75A-5-410 for the asset; or
(ii)under Section 75A-5-403 for the business or other activity in which the asset is used.
(3)An amount transferred to principal under this section need not be separately held.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-504 Reimbursement of income from principal.
(1)If a fiduciary makes or expects to make an income disbursement described in Subsection (2), the fiduciary may transfer an appropriate amount from principal to income in one or more accounting periods to reimburse income.
(2)To the extent the fiduciary has not been and does not expect to be reimbursed by a third party, income disbursements to which Subsection (1) applies include:
(a)an amount chargeable to principal but paid from income because principal is illiquid;
(b)a disbursement made to prepare property for sale, including improvements and commissions; and
(c)a disbursement described in Subsection 75A-5-502(1).
(3)If an asset whose ownership gives rise to an income disbursement becomes subject to a successive interest after an income interest ends, the fiduciary may continue to make transfers under Subsection (1).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-505 Reimbursement of principal from income.
(1)If a fiduciary makes or expects to make a principal disbursement described in Subsection (2), the fiduciary may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or provide a reserve for future principal disbursements.
(2)To the extent that a fiduciary has not been and does not expect to be reimbursed by a third party, principal disbursements to which Subsection (1) applies include:
(a)an amount chargeable to income but paid from principal because income is not sufficient;
(b)the cost of an improvement to principal, regardless of whether the improvement is a change to an existing asset or the construction of a new asset, including a special assessment;
(c)a disbursement made to prepare property for rental, including tenant allowances, leasehold improvements, and commissions;
(d)a periodic payment on an obligation secured by a principal asset, to the extent that the amount transferred from income to principal for depreciation is less than the periodic payment; and
(e)a disbursement described in Subsection 75A-5-502(1).
(3)If an asset whose ownership gives rise to a principal disbursement becomes subject to a successive interest after an income interest ends, the fiduciary may continue to make transfers under Subsection (1).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-506 Income taxes.
(1)A tax required to be paid by a fiduciary that is based on receipts allocated to income shall be paid from income.
(2)A tax required to be paid by a fiduciary that is based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.
(3)Subject to Subsection (4) and Sections 75A-5-504, 75A-5-505, and 75A-5-507, a tax required to be paid by a fiduciary on a share of an entity’s taxable income in an accounting period shall be paid from:
(a)income and principal proportionately to the allocation between income and principal of receipts from the entity in the period; and
(b)principal, to the extent that the tax exceeds the receipts from the entity in the accounting period.
(4)After applying Subsections (1) through (3), a fiduciary shall adjust income or principal receipts, to the extent that the taxes the fiduciary pays are reduced because of a deduction for a payment made to a beneficiary.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-507 Adjustment between income and principal because of taxes.
(1)A fiduciary may make an adjustment between income and principal to offset the shifting of economic interests or tax benefits between current income beneficiaries and successor beneficiaries that arises from:
(a)an election or decision the fiduciary makes regarding a tax matter, other than a decision to claim an income tax deduction to which Subsection (2) applies;
(b)an income tax or other tax imposed on the fiduciary or a beneficiary as a result of a transaction involving the fiduciary or a distribution by the fiduciary; or
(c)ownership by the fiduciary of an interest in an entity, a part of whose taxable income, regardless of whether the taxable income is distributed, is includable in the taxable income of the fiduciary or a beneficiary.
(2)
(a)If the amount of an estate tax marital or charitable deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting the amount for estate tax purposes and, as a result, estate taxes paid from principal are increased and income taxes paid by the fiduciary or a beneficiary are decreased, the fiduciary shall charge each beneficiary that benefits from the decrease in income tax to reimburse the principal from which the increase in estate tax is paid.
(b)The total reimbursement must equal the increase in the estate tax, to the extent that the principal used to pay the increase would have qualified for a marital or charitable deduction but for the payment.
(c)The share of the reimbursement for each fiduciary or beneficiary whose income taxes are reduced shall be the same as the fiduciary’s or beneficiary’s share of the total decrease in income tax.
(3)A fiduciary that charges a beneficiary under Subsection (2) may offset the charge by obtaining payment from the beneficiary, withholding an amount from future distributions to the beneficiary, or adopting another method or combination of methods.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 6
Death of Individual or Termination of Income Interest

75A-5-601 Determination and distribution of net income.
(1)This section applies when:
(a)the death of an individual results in the creation of an estate or trust; or
(b)an income interest in a trust terminates, regardless of whether the trust continues or is distributed.
(2)A fiduciary of an estate or trust with an income interest that terminates shall:
(a)determine, in accordance with Subsection (8) and Part 4, Allocation of Receipts, Part 5, Allocation of Disbursements, and Part 7, Apportionment at Beginning and End of Income Interest, the amount of net income and net principal receipts received from property specifically given to a beneficiary; and
(b)distribute the net income and net principal receipts to the beneficiary that is to receive the specific property.
(3)Subject to Subsection (4), a fiduciary shall determine the income and net income of an estate or income interest in a trust that terminates, other than the amount of net income determined in accordance with Subsection (2), and in accordance with Part 4, Allocation of Receipts, Part 5, Allocation of Disbursements, and Part 7, Apportionment at Beginning and End of Income Interest, and by:
(a)including in net income all income from property used or sold to discharge liabilities;
(b)paying from income or principal, in the fiduciary’s discretion:
(i)fees of attorneys, accountants, and fiduciaries;
(ii)court costs and other expenses of administration;
(iii)interest on estate taxes, inheritance taxes, and other taxes imposed because of the decedent’s death; and
(c)paying from principal other disbursements made or incurred in connection with the settlement of the estate or the winding up of an income interest that terminates, including:
(i)to the extent authorized by the decedent’s will, the terms of the trust, or applicable law, debts, funeral expenses, disposition of remains, family allowances, estate and inheritance taxes, and other taxes imposed because of the decedent’s death; and
(ii)related penalties that are apportioned, by the decedent’s will, the terms of the trust, or applicable law, to the estate or income interest that terminates.
(4)A fiduciary may pay the expenses from income of property passing to a trust for which the fiduciary claims a federal estate tax marital or charitable deduction only to the extent:
(a)the payment of the expenses from income will not cause the reduction or loss of the deduction; or
(b)the fiduciary makes an adjustment under Subsection 75A-5-507(2).
(5)If a decedent’s will, the terms of a trust, or applicable law provides for the payment of interest or the equivalent of interest to a beneficiary that receives a pecuniary amount outright, the fiduciary shall make the payment from net income determined under Subsection (3) or from principal to the extent that net income is insufficient.
(6)If a beneficiary is to receive a pecuniary amount outright from a trust after an income interest ends because of an income beneficiary’s death, and no payment of interest or the equivalent of interest is provided for by the terms of the trust or applicable law, the fiduciary shall pay the interest or the equivalent of interest to which the beneficiary would be entitled under applicable law if the pecuniary amount were required to be paid under a will.
(7)A fiduciary shall distribute net income remaining after payments required by Subsections (5) and (6) in the manner described in Section 75A-5-602 to all other beneficiaries, including a beneficiary that receives a pecuniary amount in trust, even if the beneficiary holds an unqualified power to withdraw assets from the trust or other presently exercisable general power of appointment over the trust.
(8)
(a)A fiduciary may not reduce principal or income receipts from property described in Subsection (2) because of a payment described in Section 75A-5-501 or 75A-5-502, to the extent the decedent’s will, the terms of the trust, or applicable law requires the fiduciary to make the payment from assets other than the property or to the extent the fiduciary recovers or expects to recover the payment from a third party.
(b)The net income and principal receipts from the property shall be determined by including the amount the fiduciary receives or pays regarding the property, whether the amount accrued or became due before, on, or after the date of the decedent’s death or an income interest’s terminating event, and making a reasonable provision for an amount the estate or income interest may become obligated to pay after the property is distributed.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-602 Distribution to successor beneficiary.
(1)
(a)Except to the extent Part 3, Unitrust, applies for a beneficiary that is a trust, each beneficiary described in Subsection 75A-5-601(6) is entitled to receive a share of the net income equal to the beneficiary’s fractional interest in undistributed principal assets, using values of the undistributed principal assets as of the distribution date.
(b)If a fiduciary makes more than one distribution of assets to beneficiaries to which this section applies, each beneficiary, including a beneficiary that does not receive part of the distribution, is entitled, as of each distribution date, to a share of the net income the fiduciary received after the decedent’s death, an income interest’s other terminating event, or the preceding distribution by the fiduciary.
(2)In determining a beneficiary’s share of net income under Subsection (1):
(a)the beneficiary is entitled to receive a share of the net income equal to the beneficiary’s fractional interest in the undistributed principal assets immediately before the distribution date;
(b)the beneficiary’s fractional interest under Subsection (2)(a) shall be calculated:
(i)on the aggregate value of the assets as of the distribution date without reducing the value by any unpaid principal obligation; and
(ii)without regard to:
(A)property specifically given to a beneficiary under the decedent’s will or the terms of the trust; and
(B)property required to pay pecuniary amounts not in trust; and
(c)the distribution date under Subsection (2)(a) may be the date on which the fiduciary calculates the value of the assets if that date is reasonably near the date on which the assets are distributed.
(3)To the extent that a fiduciary does not distribute under this section all the collected but undistributed net income to each beneficiary on or before a distribution date, the fiduciary shall maintain records showing the interest of each beneficiary in the net income.
(4)If this section applies to income from an asset, a fiduciary may apply Subsection (2) to net gain or loss realized from the disposition of the asset after the decedent’s death, an income interest’s terminating event, or the preceding distribution by the fiduciary.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 7
Apportionment at Beginning and End of Income Interest

75A-5-701 When right to income begins and ends.
(1)
(a)An income beneficiary is entitled to net income in accordance with the terms of the trust from the date on which an income interest begins.
(b)The income interest begins on the date that is specified in the terms of the trust or, if no date is specified, on the date an asset becomes subject to:
(i)the trust for the current income beneficiary; or
(ii)a successive interest for a successor beneficiary.
(2)An asset becomes subject to a trust under Subsection (1)(b)(i):
(a)for an asset that is transferred to the trust during the settlor’s life, on the date the asset is transferred;
(b)for an asset that becomes subject to the trust because of a decedent’s death, on the date of the decedent’s death, even if there is an intervening period of administration of the decedent’s estate; or
(c)for an asset that is transferred to a fiduciary by a third party because of a decedent’s death, on the date of the decedent’s death.
(3)An asset becomes subject to a successive interest under Subsection (1)(b)(ii) on the day after the preceding income interest ends, as determined under Subsection (4), even if there is an intervening period of administration to wind up the preceding income interest.
(4)An income interest ends on the day before an income beneficiary dies or another terminating event occurs or on the last day of a period during which there is no beneficiary to which a fiduciary is permitted or required to  distribute income.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-702 Apportionment of receipts and disbursements when decedent dies or income interest begins.
(1)A fiduciary shall allocate an income receipt or disbursement, other than a receipt to which Subsection 75A-5-601(2) applies, to principal if the due date of the income receipt or disbursement occurs before the date on which:
(a)for an estate, the decedent died; or
(b)for a trust or successive interest, an income interest begins.
(2)If the due date of a periodic income receipt or disbursement occurs on or after the date on which a decedent died or an income interest begins, a fiduciary shall allocate the receipt or disbursement to income.
(3)If an income receipt or disbursement is not periodic or has no due date, a fiduciary shall:
(a)treat the receipt or disbursement under this section as accruing from day to day; and
(b)allocate:
(i)to principal, the portion of the receipt or disbursement accruing before the date on which a decedent died or an income interest begins; and
(ii)to income, the balance.
(4)A receipt or disbursement is periodic under Subsections (2) and (3) if:
(a)the receipt or disbursement shall be paid at regular intervals under an obligation to make payments; or
(b)the payor customarily makes payments at regular intervals.
(5)
(a)An item of income or obligation is due under this section on the date on which the payor is required to make a payment.
(b)If a payment date is not stated, there is no due date.
(6)Distributions to shareholders or other owners from an entity to which Section 75A-5-401 applies are due:
(a)on the date fixed by or on behalf of the entity for determining the persons entitled to receive the distribution;
(b)if no date is fixed, on the date of the decision by or on behalf of the entity to make the distribution; or
(c)if no date is fixed and the fiduciary does not know the date of the decision by or on behalf of the entity to make the distribution, on the date the fiduciary learns of the decision.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-703 Apportionment when income interest ends.
(1)As used in this section:
(a)”Undistributed income” means net income received on or before the date on which an income interest ends.
(b)”Undistributed income” does not include an item of income or expense that is due or accrued or net income that has been added or is required to be added, to principal under the terms of the trust.
(2)Except as otherwise provided in Subsection (3), when a mandatory income interest of a beneficiary ends, the fiduciary shall pay the beneficiary’s share of the undistributed income that is not disposed of under the terms of the trust to the beneficiary or, if the beneficiary does not survive the date that the interest ends, to the beneficiary’s estate.
(3)If a beneficiary has an unqualified power to withdraw more than 5% of the value of a trust immediately before an income interest ends:
(a)the fiduciary shall allocate to principal the undistributed income from the portion of the trust that may be withdrawn; and
(b)Subsection (2) applies only to the balance of the undistributed income.
(4)When a fiduciary’s obligation to pay a fixed annuity or a fixed fraction of the value of assets ends, the fiduciary shall prorate the final payment as required to preserve an income tax, gift tax, estate tax, or other tax benefit.

Renumbered and Amended by Chapter 364, 2024 General Session

Part 8
Applicability Provisions

75A-5-801 Uniformity of application and construction.
          In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to the uniform act’s subject matter among states that enact this uniform law.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-802 Relation to Electronic Signatures in Global and National Commerce Act.
          This chapter modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. Sec. 7001 et seq., but does not modify, limit, or supersede Section 101(c) of that act, 15 U.S.C. Sec. 7001(c), or authorize electronic delivery of any of the notices described in Section 103(b) of that act, 15 U.S.C. Sec. 7003(b).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-803 Application to trust or estate.
          This chapter applies to a trust or estate existing or created on or after July 1, 2020, except as otherwise expressly provided in the terms of the trust or this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-5-804 Severability.
          If any provision of this chapter or the application of this chapter to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 6
Uniform Fiduciary Access to Digital Assets Act

75A-6-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-6-102 Definitions for chapter.
          As used in this chapter:
(1)”Account” means an arrangement under a terms of service agreement in which a custodian carries, maintains, processes, receives, or stores a digital asset of the user or provides goods or services to the user.
(2)”Agent” means the same as that term is defined in Section 75A-2-102.
(3)”Carries” means engages in the transmission of an electronic communication.
(4)”Catalogue of electronic communications” means information that identifies each person with which a user has had an electronic communication, the time and date of the communication, and the electronic address of the person.
(5)”Content of an electronic communication” means information concerning the substance or meaning of the communication that:
(a)has been sent or received by a user;
(b)is in electronic storage by a custodian providing an electronic communication service to the public or is carried or maintained by a custodian providing a remote computing service to the public; and
(c)is not readily accessible to the public.
(6)”Court” means a court with jurisdiction under Title 78A, Judiciary and Judicial Administration.
(7)”Custodian” means a person that carries, maintains, processes, receives, or stores a digital asset of a user.
(8)”Designated recipient” means a person chosen by a user using an online tool to administer digital assets of the user.
(9)
(a)”Digital asset” means an electronic record in which an individual has a right or interest.
(b)”Digital asset” does not include an underlying asset or liability unless the asset or liability is itself an electronic record.
(10)”Electronic communication” has the same meaning as the definition in 18 U.S.C. Sec. 2510(12).
(11)”Electronic communication service” means a custodian that provides to a user the ability to send or receive an electronic communication.
(12)”Fiduciary” means an original, additional, or successor personal representative, conservator, guardian, agent, or trustee.
(13)”Information” means data, text, images, videos, sounds, codes, computer programs, software, databases, or the like.
(14)”Online tool” means an electronic service provided by a custodian that allows the user, in an agreement distinct from the terms of service agreement between the custodian and user, to provide directions for disclosure or nondisclosure of digital assets to a third person.
(15)”Power of attorney” means the same as that term is defined in Section 75A-2-102.
(16)”Principal” means the same as that term is defined in Section 75A-2-102.
(17)
(a)”Protected person” means an individual for whom a conservator or guardian has been appointed.
(b)”Protected person” includes an individual for whom an application for the appointment of a conservator or guardian is pending.
(18)”Remote computing service” means a custodian that provides to a user computer processing services or the storage of digital assets by means of an electronic communications system, as defined in 18 U.S.C. Sec. 2510(14).
(19)”Successor personal representative” means the same as that term is defined in Section 75-1-201.
(20)”Terms of service agreement” means an agreement that controls the relationship between a user and a custodian.
(21)
(a)”Trustee” means a fiduciary with legal title to property pursuant to an agreement or declaration that creates a beneficial interest in another.
(b)”Trustee” includes a successor trustee.
(22)”User” means a person that has an account with a custodian.

Amended by Chapter 310, 2025 General Session

75A-6-103 Applicability.
(1)This chapter applies to:
(a)a fiduciary or agent acting under a will or power of attorney executed before, on, or after May 9, 2017;
(b)a personal representative acting for a decedent who died before, on, or after May 9, 2017;
(c)a conservatorship or guardianship proceeding commenced before, on, or after May 9, 2017; and
(d)a trustee acting under a trust created before, on, or after May 9, 2017.
(2)This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user’s death.
(3)This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-104 User direction for disclosure of digital assets.
(1)A user may use an online tool to direct the custodian to disclose or not to disclose to a designated recipient some or all of the user’s digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney, or other record.
(2)If a user has not used an online tool to give direction under Subsection (1) or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney, or other record disclosure to a fiduciary of some or all of the user’s digital assets, including the content of electronic communications sent or received by the user.
(3)A user’s direction under Subsection (1) or (2) overrides a contrary provision in a terms of service agreement that does not require the user to act affirmatively and distinctly from the user’s assent to the terms of service.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-105 Terms of service agreement.
(1)This chapter does not change or impair a right of a custodian or a user under a terms of service agreement to access and use digital assets of the user.
(2)This chapter does not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.
(3)A fiduciary’s or designated recipient’s access to digital assets may be modified or eliminated by a user, by federal law, or by a terms of service agreement if the user has not provided direction under Section 75A-6-104.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-106 Procedure for disclosing digital assets.
(1)When disclosing digital assets of a user under this chapter, the custodian may at the custodian’s sole discretion:
(a)grant a fiduciary or designated recipient full access to the user’s account;
(b)grant a fiduciary or designated recipient partial access to the user’s account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or
(c)provide a fiduciary or designated recipient a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.
(2)A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.
(3)A custodian need not disclose under this chapter a digital asset deleted by a user.
(4)If a user directs or a fiduciary requests a custodian to disclose under this chapter some, but not all, of the user’s digital assets, the custodian need not disclose the assets if segregation of the assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to disclose:
(a)a subset limited by date of the user’s digital assets;
(b)all of the user’s digital assets to the fiduciary or designated recipient;
(c)none of the user’s digital assets; or
(d)all of the user’s digital assets to the court for review in camera.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-107 Disclosure of content of electronic communications of deceased user.
          If a deceased user consented to or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the representative gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)a certified copy of the death certificate of the user;
(3)a certified copy of the letter of appointment of the representative or a small estate affidavit or court order;
(4)unless the user provided direction using an online tool, a copy of the user’s will, trust, power of attorney, or other record evidencing the user’s consent to disclosure of the content of electronic communications; and
(5)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;
(b)evidence linking the account to the user; or
(c)a finding by the court that:
(i)the user had a specific account with the custodian, identifiable by the information specified in Subsection (5)(a);
(ii)disclosure of the content of electronic communications of the user would not violate 18 U.S.C. Sec. 2701 et seq., 47 U.S.C. Sec. 222, or other applicable law;
(iii)unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or
(iv)disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-108 Disclosure of other digital assets of deceased user.
          Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalogue of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user, if the representative gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)a certified copy of the death certificate of the user;
(3)a certified copy of the letter of appointment of the representative, a small estate affidavit, or court order; and
(4)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;
(b)evidence linking the account to the user;
(c)an affidavit stating that disclosure of the user’s digital assets is reasonably necessary for administration of the estate; or
(d)a finding by the court that:
(i)the user had a specific account with the custodian, identifiable by the information specified in Subsection (4)(a); or
(ii)disclosure of the user’s digital assets is reasonably necessary for administration of the estate.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-109 Disclosure of content of electronic communications of principal.
          To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)an original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;
(3)a certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(4)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the principal’s account; or
(b)evidence linking the account to the principal.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-110 Disclosure of other digital assets of principal.
          Unless otherwise ordered by the court, directed by the principal, or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets, or general authority to act on behalf of a principal, a catalogue of electronic communications sent or received by the principal and digital assets, other than the content of electronic communications, of the principal if the agent gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)an original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;
(3)a certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(4)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the principal’s account; or
(b)evidence linking the account to the principal.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-111 Disclosure of digital assets held in trust when trustee is original user.
          Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalogue of electronic communications of the trustee and the content of electronic communications.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-112 Disclosure of contents of electronic communications held in trust when trustee not original user.
          Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received, or stored by the custodian in the account of the trust if the trustee gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)a certified copy of the trust instrument or a certification of the trust under Section 75B-2-1013 that includes consent to disclosure of the content of electronic communications to the trustee;
(3)a certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(4)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust’s account; or
(b)evidence linking the account to the trust.

Amended by Chapter 310, 2025 General Session

75A-6-113 Disclosure of other digital assets held in trust when trustee not original user.
          Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose, to a trustee that is not an original user of an account, a catalogue of electronic communications sent or received by an original or successor user and stored, carried, or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:
(1)a written request for disclosure in physical or electronic form;
(2)a certified copy of the trust instrument or a certification of the trust under Section 75B-2-1013;
(3)a certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(4)if requested by the custodian:
(a)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust’s account; or
(b)evidence linking the account to the trust.

Amended by Chapter 310, 2025 General Session

75A-6-114 Disclosure of digital assets to conservator or guardian of protected person.
(1)After an opportunity for a hearing under Chapter 5, Protection of Persons Under Disability and Their Property, the court may grant a conservator or guardian access to the digital assets of a protected person.
(2)Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to a conservator or guardian the catalogue of electronic communications sent or received by a protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the conservator or guardian gives the custodian:
(a)a written request for disclosure in physical or electronic form;
(b)a certified copy of the court order that gives the conservator or guardian authority over the digital assets of the protected person; and
(c)if requested by the custodian:
(i)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the account of the protected person; or
(ii)evidence linking the account to the protected person.
(3)A conservator or guardian with general authority to manage the assets of a protected person may request a custodian of the digital assets of the protected person to suspend or terminate an account of the protected person for good cause. A request made under this section must be accompanied by a certified copy of the court order giving the conservator or guardian authority over the protected person’s property.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-115 Fiduciary duty and authority.
(1)The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including:
(a)the duty of care;
(b)the duty of loyalty; and
(c)the duty of confidentiality.
(2)A fiduciary’s or designated recipient’s authority with respect to a digital asset of a user:
(a)except as otherwise provided in Section 75A-6-104, is subject to the applicable terms of service;
(b)is subject to other applicable law, including copyright law;
(c)in the case of a fiduciary, is limited by the scope of the fiduciary’s duties; and
(d)may not be used to impersonate the user.
(3)A fiduciary with authority over the property of a decedent, protected person, principal, or settlor has the right to access any digital asset in which the decedent, protected person, principal, or settlor had a right or interest and that is not held by a custodian or subject to a terms of service agreement.
(4)A fiduciary acting within the scope of the fiduciary’s duties is an authorized user of the property of the decedent, protected person, principal, or settlor for the purpose of applicable computer fraud and unauthorized computer access laws.
(5)A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal, or settlor:
(a)has the right to access the property and any digital asset stored in it; and
(b)is an authorized user for the purpose of computer fraud and unauthorized computer access laws.
(6)A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.
(7)A fiduciary of a user may request a custodian to terminate the user’s account. A request for termination shall be in writing, in either physical or electronic form, and accompanied by:
(a)if the user is deceased, a certified copy of the death certificate of the user;
(b)a certified copy of the letter of appointment of the representative, a small estate affidavit, or court order, power of attorney, or trust giving the fiduciary authority over the account; and
(c)if requested by the custodian:
(i)a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;
(ii)evidence linking the account to the user; or
(iii)a finding by the court that the user had a specific account with the custodian, identifiable by the information specified in Subsection (7)(c)(i).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-116 Custodian compliance and immunity.
(1)Not later than 60 days after receipt of the information required under Sections 75A-6-107 through 75A-6-115, a custodian shall comply with a request under this chapter from a fiduciary or designated recipient to disclose digital assets or terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.
(2)An order under Subsection (1) directing compliance shall contain a finding that compliance is not in violation of 18 U.S.C. Sec. 2702.
(3)A custodian may notify the user that a request for disclosure or to terminate an account was made under this chapter.
(4)A custodian may deny a request under this chapter from a fiduciary or designated recipient for disclosure of digital assets or to terminate an account if the custodian is aware of any lawful access to the account following the receipt of the fiduciary’s request.
(5)This chapter does not limit a custodian’s ability to obtain or require a fiduciary or designated recipient requesting disclosure or termination under this chapter to obtain a court order that:
(a)specifies that an account belongs to the protected person or principal;
(b)specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and
(c)contains a finding required by law other than this chapter.
(6)A custodian and its officers, employees, and agents are immune from liability for an act or omission done in good faith in compliance with this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-117 Uniformity of application and construction.
          In applying and construing this uniform act, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact this uniform law.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-6-118 Relation to Electronic Signatures in Global and National Commerce Act.
          This chapter modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. Sec. 7001 et seq., but does not modify, limit, or supersede Section 101(c) of that act or 15 U.S.C. Sec. 7001(c), or authorize electronic delivery of any of the notices described in Section 103(b) of that act or 15 U.S.C. Sec. 7003(b).

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 7
Uniform Act for Simplification of Fiduciary Security Transfers

75A-7-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-7-102 Definitions for chapter.
          As used in this chapter:
(1)”Assignment” includes any written stock power, bond power, bill of sale, deed, declaration of trust or other instrument of transfer.
(2)”Claim of beneficial interest” includes:
(a)a claim of any interest by a decedent’s legatee, distributee, heir or creditor, a beneficiary under a trust, a ward, a beneficial owner of a security registered in the name of a nominee, or a minor owner of a security registered in the name of a custodian, or a claim of any similar interest, whether the claim is asserted by the claimant or by a fiduciary or by any other authorized person in his behalf; and
(b)a claim that the transfer would be in breach of fiduciary duties.
(3)”Corporation” means a private or public corporation, association or trust issuing a security.
(4)”Fiduciary” means an executor, administrator, trustee, guardian, committee, conservator, curator, tutor, custodian or nominee.
(5)”Security” includes any share of stock, bond, debenture, note or other security issued by a corporation which is registered as to ownership on the books of the corporation.
(6)”Transfer” means a change on the books of a corporation in the registered ownership of a security.
(7)”Transfer agent” means a person employed or authorized by a corporation to transfer securities issued by the corporation.

Amended by Chapter 310, 2025 General Session

75A-7-103 Registration of security in the name of a fiduciary.
          A corporation or transfer agent registering a security in the name of a person who is a fiduciary or who is described as a fiduciary is not bound to inquire into the existence, extent, or correct description of the fiduciary relationship, and thereafter the corporation and its transfer agent may assume without inquiry that the newly registered owner continues to be the fiduciary until the corporation or transfer agent receives written notice that the fiduciary is no longer acting as such with respect to the particular security.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-104 Assignment of security by a fiduciary.
          Except as otherwise provided in this chapter, a corporation or transfer agent making a transfer of a security pursuant to an assignment by a fiduciary:
(1)may assume without inquiry that the assignment, even though to the fiduciary himself or to his nominee, is within his authority and capacity and is not in breach of his fiduciary duties;
(2)may assume without inquiry that the fiduciary has complied with any controlling instrument and with the law of the jurisdiction governing the fiduciary relationship, including any law requiring the fiduciary to obtain court approval of the transfer; and
(3)is not charged with notice of and is not bound to obtain or examine any court record or any recorded or unrecorded document relating to the fiduciary relationship or the assignment, even though the record or document is in its possession.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-105 Assignment of security by a fiduciary -- Evidence of appointment or incumbency.
(1)A corporation or transfer agent making a transfer pursuant to an assignment by a fiduciary who is not the registered owner shall obtain the following evidence of appointment or incumbency:
(a)in the case of a fiduciary appointed or qualified by a court, a certificate issued by or under the direction or supervision of that court or an officer thereof and dated within 60 days before the transfer; or
(b)in any other case, a copy of a document showing the appointment or a certificate issued by or on behalf of a person reasonably believed by the corporation or transfer agent to be responsible or, in the absence of such a document or certificate, other evidence reasonably deemed by the corporation or transfer agent to be appropriate.
(2)Corporations and transfer agents may adopt standards with respect to evidence of appointment or incumbency under this subsection provided such standards are not manifestly unreasonable.
(3) Neither the corporation nor transfer agent is charged with notice of the contents of any document obtained pursuant to this subsection except to the extent that the contents relate directly to the appointment or incumbency.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-106 Adverse claims to transfer of security by a fiduciary -- Notice.
(1)
(a)A person asserting a claim of beneficial interest adverse to the transfer of a security pursuant to an assignment by a fiduciary may give the corporation or transfer agent written notice of the claim.
(b) The corporation or transfer agent is not put on notice unless the written notice identifies the claimant, the registered owner and the issue of which the security is a part, provides an address for communications directed to the claimant and is received before the transfer.
(c)Nothing in this chapter relieves the corporation or transfer agent of any liability for making or refusing to make the transfer after it is so put on notice, unless it proceeds in the manner authorized in Subsection (2).
(2)
(a)As soon as practicable after the presentation of a security for transfer pursuant to an assignment by a fiduciary, a corporation or transfer agent which has received notice of a claim of beneficial interest adverse to the transfer may send notice of the presentation by registered or certified mail to the claimant at the address given by him.
(b)If the corporation or transfer agent so mails such a notice it shall withhold the transfer for 30 days after the mailing and shall then make the transfer unless restrained by a court order.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-107 Nonliability of corporation or transfer agent.
          A corporation or transfer agent incurs no liability to any person by making a transfer or otherwise acting in a manner authorized by this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-108 Nonliability of third persons.
(1)A person who participates in the acquisition, disposition, assignment or transfer of a security by or to a fiduciary, including a person who guarantees the signature of the fiduciary, is not liable for participation in any breach of fiduciary duty by reason of failure to inquire whether the transaction involves such a breach unless it is shown that the person acted with actual knowledge that the proceeds of the transaction were being or were to be used wrongfully for the individual benefit of the fiduciary or that the transaction was otherwise in breach of duty.
(2)If a corporation or transfer agent makes a transfer pursuant to an assignment by a fiduciary, a person who guaranteed the signature of the fiduciary is not liable on the guarantee to any person to whom the corporation or transfer agent by reason of this chapter incurs no liability.
(3)This section does not impose any liability upon the corporation or the corporation’s transfer agent.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-109 Territorial application of law to rights and duties of corporation or third persons.
(1)The rights and duties of a corporation and the corporation’s transfer agents in registering a security in the name of a fiduciary or in making a transfer of a security pursuant to an assignment by a fiduciary are governed by the law of the jurisdiction under whose laws the corporation is organized.
(2)This chapter applies to the rights and duties of a person other than the corporation and its transfer agents with regard to acts and omissions in this state in connection with the acquisition, disposition, assignment, or transfer of a security by or to a fiduciary and of a person who guarantees in this state the signature of a fiduciary in connection with such a transaction.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-110 Tax obligations not affected .
          This chapter does not affect any obligation of a corporation or transfer agent with respect to estate, inheritance, succession or other taxes imposed by the laws of this state.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-7-111 Construction.
          This uniform act shall be so construed as to effectuate the act’s general purpose to make uniform the law of those states which enact this uniform act.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 8
Uniform Transfers to Minors Act

75A-8-101 Reserved.
          Reserved.

Enacted by Chapter 364, 2024 General Session

75A-8-102 Definitions for chapter.
          As used in this chapter:
(1)”Adult” means an individual who is 21 years old or older.
(2)”Beneficiary” means the same as that term is defined in Section 75-1-201.
(3)”Benefit plan” means an employer’s plan for the benefit of an employee or partner.
(4)”Broker” means a person lawfully engaged in the business of effecting transactions in securities or commodities for the person’s own account or for the accounts of others.
(5)”Court” means a court with jurisdiction under Title 78A, Judiciary and Judicial Administration.
(6)”Custodial property” means:
(a)any interest in property transferred to a custodian under this chapter; and
(b)the income from and proceeds of that interest in property.
(7)”Custodian” means a person so designated under Section 75A-8-110 or a successor or substitute custodian designated under Section 75A-8-119.
(8)”Fiduciary” means the same as that term is defined in Section 75-1-201.
(9)”Financial institution” means a bank, trust company, savings institution, or credit union, chartered and supervised under state or federal law.
(10)”Incapacitated” means the inability of the individual to manage the property or business affairs of the minor because the individual:
(a)lacks the ability to receive or evaluate information, make decisions, or communicate decisions even with the use of technological assistance;
(b)is missing;
(c)is detained or incarcerated; or
(d)is outside the United States and is unable to return.
(11)”Incapacity” means the state of being incapacitated.
(12)”Interested person” means the same as that term is defined in Section 75-1-201.
(13)”Legal representative” means an individual’s personal representative or conservator.
(14)”Member of the minor’s family” means the minor’s parent, stepparent, spouse, grandparent, brother, sister, uncle, or aunt, whether of the whole or half blood or by adoption.
(15)”Minor” means an individual who is under 21 years old.
(16)”Parent” means the same as that term is defined in Section 75-1-201.
(17)”Payor” means the same as that term is defined in Section 75-1-201.
(18)”Petition” means the same as that term is defined in Section 75-1-201.
(19)”Security” means the same as that term is defined in Section 75-1-201.
(20)”Testator” means the same as that term is defined in Section 75-1-201.
(21)”Transfer” means a transaction that creates custodial property under Section 75A-8-110.
(22)”Transferor” means a person who makes a transfer under this chapter.
(23)”Trust company” means a financial institution, corporation, or other legal entity, authorized to exercise general trust powers.
(24)”Trustee” means the same as that term is defined in Section 75-1-201.

Amended by Chapter 310, 2025 General Session
Amended by Chapter 338, 2025 General Session

75A-8-103 Scope and jurisdiction.
(1)
(a)This chapter applies to a transfer that refers to this chapter in the designation under Subsection 75A-8-110(1) by which the transfer is made if at the time of the transfer, the transferor, the minor, or the custodian is a resident of this state, or the custodial property is located in this state.
(b)The custodianship created remains subject to this chapter despite a subsequent change in residence of a transferor, the minor, or the custodian, or the removal of custodial property from this state.
(2)A person designated as custodian under this chapter is subject to personal jurisdiction in this state regarding any matter relating to the custodianship.
(3)A transfer that purports to be made and is valid under the Uniform Transfers to Minors Act, the Uniform Gifts to Minors Act, or a substantially similar act of another state is governed by the laws of the designated state and may be executed and is enforceable in this state if at the time of the transfer, the transferor, the minor, or the custodian is a resident of the designated state, or the custodial property is located in the designated state.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-104 Nomination of custodian.
(1)
(a)A person having the right to designate the recipient of property transferable upon the occurrence of a future event may revocably nominate a custodian to receive the property for a minor beneficiary upon the occurrence of the event by naming the custodian followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act.”
(b)The nomination may name one or more persons as substitute custodians to whom the property must be transferred, in the order named, if the first nominated custodian dies before the transfer or is unable, declines, or is ineligible to serve.
(c)The nomination may be made in a will, a trust, a deed, an instrument exercising a power of appointment, or in a writing designating a beneficiary of contractual rights which is registered with or delivered to the payor, issuer, or other obligor of the contractual rights.
(2)A custodian nominated under this section must be a person to whom a transfer of property of that kind may be made under Subsection 75A-8-110(1).
(3)
(a)The nomination of a custodian under this section does not create custodial property until the nominating instrument becomes irrevocable or a transfer to the nominated custodian is completed under Section 75A-8-110.
(b)  Unless the nomination of a custodian has been revoked, upon the occurrence of the future event the custodianship becomes effective and the custodian shall enforce a transfer of the custodial property under Section 75A-8-110.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-105 Transfer by gift or exercise of power of appointment.
          A person may make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor under Section 75A-8-110.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-106 Transfer authorized by will or trust.
(1)A personal representative or trustee may make an irrevocable transfer under Section 75A-8-110 to a custodian for the benefit of a minor as authorized in the governing will or trust.
(2)If the testator or settlor has nominated a custodian under Section 75A-8-104 to receive the custodial property, the transfer must be made to that person.
(3)If the testator or settlor has not nominated a custodian under Section 75A-8-104, or all persons nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, the personal representative or the trustee, as the case may be, shall designate the custodian from among those eligible to serve as custodian for property of that kind under Subsection 75A-8-110(1).

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-107 Other transfer by fiduciary.
(1)Subject to Subsection (3), a personal representative or trustee may make an irrevocable transfer to another adult or trust company as custodian for the benefit of a minor under Section 75A-8-110, in the absence of a will or under a will or trust that does not contain an authorization to do so.
(2)Subject to Subsection (3), a conservator may make an irrevocable transfer to another adult or trust company as custodian for the benefit of the minor pursuant to Section 75A-8-110.
(3)A transfer under Subsection 75A-8-110(1) or (2) may be made only if:
(a)the personal representative, trustee, or conservator considers the transfer to be in the best interest of the minor;
(b)the transfer is not prohibited by or inconsistent with provisions of the applicable will, trust agreement, or other governing instrument, as defined in Section 75-1-201; and
(c)the transfer is authorized by the court, if it exceeds $10,000 in value.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-108 Transfer by obligor.
(1)Subject to Subsections (2) and (3), a person not subject to Section 75A-8-106 or 75A-8-107 who holds property of or owes a liquidated debt to a minor not having a conservator, may make an irrevocable transfer to a custodian for the benefit of the minor under Section 75A-8-110.
(2)If a person having the right under Section 75A-8-104 has nominated a custodian under that section to receive the custodial property, the transfer must be made to that person.
(3)If no custodian has been nominated under Section 75A-8-104, or all persons nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, a transfer under this section may be made to an adult member of the minor’s family or to a trust company unless the property exceeds $10,000 in value.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-109 Receipt for custodial property.
          A written acknowledgment of delivery by a custodian is sufficient receipt and discharge for custodial property transferred to the custodian under this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-110 Manner of creating custodial property and effecting transfer -- Designation of initial custodian -- Control.
(1)Custodial property is created and a transfer is made when:
(a)an uncertificated security or a certificated security in registered form is either:
(i)registered in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”; or
(ii)delivered if in certificated form, or any document necessary for the transfer of an uncertificated security is delivered, together with any necessary endorsement, to an adult other than the transferor or to a trust company as custodian, accompanied by an instrument in substantially the form in Subsection (2);
(b)money is paid or delivered, or a security held in the name of a broker, financial institution, or its nominee is transferred to a broker, or financial institution for credit to an account in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”;
(c)the ownership of a life or endowment insurance policy or annuity contract is either:
(i)registered with the issuer in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”; or
(ii)assigned in a writing delivered to an adult other than the transferor or to a trust company whose name in the assignment is followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”;
(d)an irrevocable exercise of a power of appointment or an irrevocable present right to future payment under a contract is the subject of a written notification delivered to the payor, issuer, or other obligor that the right is transferred to the transferor, an adult other than the transferor, or a trust company, whose name in the notification is followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”;
(e)an interest in real property is recorded in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”;
(f)a certificate of title issued by a department or agency of a state or of the United States which evidences title to tangible personal property is either:
(i)issued in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”; or
(ii)delivered to an adult other than the transferor or to a trust company, endorsed to that person followed in substance by the words: “as custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act”;
(g)an interest in any property not described in Subsections (1)(a) through (f) is transferred to an adult other than the transferor or to a trust company by a written instrument in substantially the form set forth in Subsection (2); or
(h)contributions are made into a custodial account at the Utah Educational Savings Plan in accordance with Title 53H, Chapter 10, Utah Educational Savings.
(2)An instrument in the following form satisfies the requirements of Subsections (1)(a)(ii) and (1)(g):  “Transfer Under the Uniform Transfers to Minors Act
          I, ............... (name of transferor or name and representative capacity if a fiduciary) hereby transfer to ............... (name of custodian), as custodian for ............... (name of minor) under the Uniform Transfers to Minors Act, the following: (insert a description of the custodial property sufficient to identify it).
          Dated: ............................................................
          ........................................................................
          (Signature)
.................... (name of custodian) acknowledges receipt of the property described above as custodian for the minor named above under the Uniform Transfers to Minors Act.
Dated: ..........................
          ........................................................................
          (Signature of Custodian)”
(3) A transferor shall place the custodian in control of the custodial property as soon as practicable.

Amended by Chapter 9, 2025 Special Session 1

75A-8-111 Single custodianship.
(1)A transfer may be made only for one minor, and only one person may be the custodian.
(2) All custodial property held under this chapter by the same custodian for the benefit of the same minor constitutes a single custodianship.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-112 Validity and effect of transfer.
(1)The validity of a transfer made in a manner prescribed in this chapter is not affected by:
(a)failure of the transferor to comply with Subsection 75A-8-110(3) concerning possession and control;
(b)designation of an ineligible custodian, except designation of the transferor in the case of property for which the transferor is ineligible to serve as custodian under Subsection 75A-8-110(1); or
(c)death or incapacity of a person nominated under Section 75A-8-104 or designated under Section 75A-8-110 as custodian or the disclaimer of the office by that person.
(2)
(a)A transfer made under Section 75A-8-110 is irrevocable, and the custodial property is indefeasibly vested in the minor, but the custodian has all the rights, powers, duties, and authority provided in this chapter.
(b)A minor, or a minor’s representative, does not have any right, power, duty, or authority regarding the custodial property except as provided in this chapter.
(3)By making a transfer, the transferor incorporates in the disposition all the provisions of this chapter and grants to the custodian, and to any third person dealing with a person designated as custodian, the respective powers, rights, and immunities provided in this chapter.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-113 Care of custodial property.
(1)A custodian shall:
(a)take control of custodial property;
(b)register or record title to custodial property if appropriate; and
(c)collect, hold, manage, invest, and reinvest custodial property.
(2)
(a)In dealing with custodial property, a custodian shall observe the standard of care that would be observed by a prudent person dealing with property of another and is not limited by any other statute restricting investments by fiduciaries.
(b) If a custodian has a special skill or expertise or is named custodian on the basis of representations of a special skill or expertise, the custodian shall use the skill or expertise.
(c)However, a custodian may, in the custodian’s discretion and without liability to the minor or the minor’s estate, retain any custodial property received from a transferor.
(3)A custodian may invest in or pay premiums on life insurance or endowment policies on:
(a)the life of the minor only if the minor or the minor’s estate is the sole beneficiary; or
(b)the life of another person in whom the minor has an insurable interest only to the extent the minor, the minor’s estate, or the custodian in the capacity of custodian, is the irrevocable beneficiary.
(4)
(a)A custodian shall at all times keep custodial property separate and distinct from all other property in a manner sufficient to identify it clearly as custodial property of the minor.
(b)
(i)Custodial property consisting of an undivided interest is so identified if the minor’s interest is held as a tenant in common and is fixed.
(ii)Custodial property subject to recordation is so identified if it is recorded, and custodial property subject to registration is so identified if it is either registered, or held in an account designated, in the name of the custodian, followed in substance by the words: “as a custodian for ...............  (name of minor) under the Uniform Transfers to Minors Act.”
(5)A custodian shall keep records of all transactions with respect to custodial property, including information necessary for the preparation of the minor’s tax returns, and shall make them available for inspection at reasonable intervals by a parent or legal representative of the minor or by the minor if the minor is 14 years old or older.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-114 Powers of custodian.
(1)A custodian, acting in a custodial capacity, has all the rights, powers, and authority over custodial property that unmarried adult owners have over their own property, but a custodian may exercise those rights, powers, and authority in that capacity only.
(2)This section does not relieve a custodian from liability for breach of Section 75A-8-113.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-115 Use of custodial property.
(1)A custodian may deliver or pay to the minor or expend for the minor’s benefit so much of the custodial property as the custodian considers advisable for the use and benefit of the minor, without court order and without regard to:
(a)the duty or ability of the custodian personally or of any other person to support the minor; or
(b)any other income or property of the minor which may be applicable or available for that purpose.
(2)On petition of an interested person, or the minor if the minor is 14 years old or older, the court may order the custodian to deliver or pay to the minor or expend for the minor’s benefit so much of the custodial property as the court considers advisable for the use and benefit of the minor.
(3)A delivery, payment, or expenditure under this section is in addition to, not in substitution for, and does not affect any obligation of a person to support the minor.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-116 Custodian’s expenses, compensation, and bond.
(1)A custodian is entitled to reimbursement from custodial property for reasonable expenses incurred in the performance of the custodian’s duties.
(2)Except for one who is a transferor under Section 75A-8-105, a custodian has a noncumulative election during each calendar year to charge reasonable compensation for services performed during that year.
(3)Except as provided in Subsection 75A-8-119(6), a custodian need not give a bond.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-117 Exemption of third person from liability.
          A third person in good faith and without court order may act on the instructions of or otherwise deal with any person purporting to make a transfer or purporting to act in the capacity of a custodian and, in the absence of knowledge, is not responsible for determining:
(1)the validity of the purported custodian’s designation;
(2)the propriety of, or the authority under this chapter for, any act of the purported custodian;
(3)the validity or propriety under this chapter of any instrument or instructions executed or given either by the person purporting to make transfer or by the purported custodian; or
(4)the propriety of the application of any property of the minor delivered to the purported custodian.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-118 Liability to third persons.
(1)A claim may be asserted against the custodial property by proceeding against the custodian in the custodial capacity, whether or not the custodian or the minor is personally liable, if the claim is based on:
(a)a contract entered into by a custodian acting in a custodial capacity;
(b)an obligation arising from the ownership or control of custodial property; or
(c)a tort committed during the custodianship.
(2)A custodian is not personally liable:
(a)on a contract properly entered into in the custodial capacity unless the custodian fails to reveal that capacity and to identify the custodianship in the contract; or
(b)for an obligation arising from control of custodial property or for a tort committed during the custodianship unless the custodian is personally at fault.
(3)A minor is not personally liable for an obligation arising from ownership of custodial property or for a tort committed during the custodianship unless the minor is personally at fault.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-119 Renunciation, resignation, death, or removal of custodian -- Designation of successor custodian.
(1)
(a)A person nominated under Section 75A-8-104 or designated under Section 75A-8-110 as custodian may decline to serve by delivering a valid disclaimer to the person who made the nomination or to the transferor or the transferor’s legal representative.
(b) If the event giving rise to a transfer has not occurred and no substitute custodian able, willing, and eligible to serve was nominated under Section 75A-8-104, the person who made the nomination may nominate a substitute custodian under Section 75A-8-104; otherwise the transferor or the transferor’s legal representative shall designate a substitute custodian at the time of the transfer, in either case from among the persons eligible to serve as custodian for that kind of property under Subsection 75A-8-110(1).
(c) The custodian designated has the rights of a successor custodian.
(2)
(a)A custodian at any time may designate a trust company or an adult other than a transferor under Section 75A-8-105 as successor custodian by executing and dating an instrument of designation before a subscribing witness other than the successor.
(b) If the instrument of designation does not contain or is not accompanied by the resignation of the custodian, the designation of the successor does not take effect until the custodian resigns, dies, becomes incapacitated, or is removed.
(3)A custodian may resign at any time by delivering written notice to the minor if the minor is 14 years old or older and to the successor custodian and by delivering the custodial property to the successor custodian.
(4)
(a)
(i)If a custodian is ineligible, dies, or becomes incapacitated without having effectively designated a successor and the minor is 14 years old or older, the minor may designate as successor custodian, in the manner prescribed in Subsection (2), an adult member of the minor’s family, a conservator of the minor, or a trust company.
(ii) If the minor is not yet 14 years old or fails to act within 60 days after the ineligibility, death, or incapacity, the conservator of the minor becomes successor custodian.
(b)If the minor has no conservator or the conservator declines to act, the transferor, the legal representative of the transferor or of the custodian, an adult member of the minor’s family, or any other interested person may petition the court to designate a successor custodian.
(5)
(a)A custodian who declines to serve under Subsection (1) or resigns under Subsection (3), or the legal representative of a deceased or incapacitated custodian shall as soon as practicable place the custodial property and records in the possession and control of the successor custodian.
(b) The successor custodian by action may enforce the obligation to deliver custodial property and records and becomes responsible for each item as received.
(6)A transferor, the legal representative of a transferor, an adult member of the minor’s family, a guardian of the person of the minor, the conservator of the minor, or the minor if the minor is 14 years old or older, may petition the court to remove the custodian for cause and to designate a successor custodian other than a transferor under Section 75A-8-105 or to require the custodian to give appropriate bond.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-120 Accounting by and determination of liability of custodian.
(1)A minor who is 14 years old or older, the minor’s guardian of the person or legal representative, an adult member of the minor’s family, a transferor, or a transferor’s legal representative may petition the court:
(a)for an accounting by the custodian or the custodian’s legal representative; or
(b)for a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under Section 75A-8-118 to which the minor or the minor’s legal representative was a party.
(2)A successor custodian may petition the court for an accounting by the predecessor custodian.
(3)The court, in a proceeding under this chapter or in any other proceeding, may require or permit the custodian or the custodian’s legal representative to account.
(4)If a custodian is removed under Subsection 75A-8-119(6), the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-121 Termination of custodianship.
          The custodian shall transfer in an appropriate manner the custodial property to the minor or to the minor’s estate upon the earlier of:
(1)the minor’s becoming 21 years old with respect to custodial property transferred under Section 75A-8-105 or 75A-8-106;
(2)the minor’s attainment of majority under the laws of this state with respect to the custodial property transferred under Section 75A-8-107 or 75A-8-108; or
(3)the minor’s death.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-122 Applicability.
          This chapter applies to a transfer within the scope of Section 75A-8-103 made after its effective date if:
(1)the transfer purports to have been made under the Uniform Gifts to Minors Act; or
(2)the instrument by which the transfer purports to have been made uses in substance the designation “as custodian under the Uniform Gifts to Minors Act” or “as custodian under the Uniform Transfers to Minors Act” of any other state, and the application of this part is necessary to validate the transfer.

Renumbered and Amended by Chapter 364, 2024 General Session

75A-8-123 Effect on existing custodianships.
(1)Any transfer of custodial property as now defined in this chapter made before July 1, 1990, is validated notwithstanding that there was no specific authority in the Uniform Gifts to Minors Act for the coverage of custodial property of that kind or for a transfer from that source at the time the transfer was made.
(2)This chapter applies to all transfers made before July 1, 1990, in a manner and form prescribed in the Uniform Gifts to Minors Act, except as the application impairs constitutionally vested rights or extends the duration of custodianships in existence on July 1, 1990.
(3)Sections 75A-8-102 and 75A-8-121 regarding the age of a minor for whom custodial property is held under this chapter do not apply to custodial property held in a custodianship that terminated because of the minor’s attainment of the age of majority and before July 1, 1990.

Renumbered and Amended by Chapter 364, 2024 General Session

Chapter 9
Uniform Health Care Decisions Act

75A-9-101 Definitions.
As used in this chapter:
(1)
(a)”Advance health care directive” means a power of attorney for health care, health care instruction, or both.
(b)”Advance health care directive” includes an advance mental health care directive.
(2)”Advance mental health care” directive means a power of attorney for health care, health care instruction, or both, created under Section 75A-9-108.
(3)
(a)”Agent” means an individual appointed under a power of attorney for health care to make a health care decision for the individual who made the appointment.
(b)”Agent” includes a co-agent or alternate agent appointed under Section 75A-9-119.
(4)”Capacity” means having capacity under Section 75A-9-102.
(5)”Cohabitant” means each of two individuals who have been living together as a couple for at least one year after each became an adult or was emancipated and who are not married to each other.
(6)”Default surrogate” means an individual authorized under Section 75A-9-111 to make a health care decision for another individual.
(7)”Emergency medical services provider” means a person that is licensed, designated, or certified under Title 53, Chapter 2d, Emergency Medical Services Act.
(8)”Family member” means a spouse, adult child, parent, or grandparent, or an adult descendant of a spouse, child, parent, or grandparent.
(9)
(a)”Health care” means care or treatment or a service or procedure to maintain, monitor, diagnose, or otherwise affect an individual’s physical or mental illness, injury, or condition.
(b)”Health care” includes mental health care.
(10)”Health care decision” means a decision made by an individual or the individual’s surrogate regarding the individual’s health care, including:
(a)selection or discharge of a health care professional or health care institution;
(b)approval or disapproval of a diagnostic test, surgical procedure, medication, therapeutic intervention, or other health care; and
(c)direction to provide, withhold, or withdraw artificial nutrition or hydration, mechanical ventilation, or other health care.
(11)”Health care institution” means a facility or agency licensed, certified, or otherwise authorized or permitted by other law to provide health care in this state in the ordinary course of business.
(12)
(a)”Health care instruction” means a direction, whether or not in a record, made by an individual that indicates the individual’s goals, preferences, or wishes concerning the provision, withholding, or withdrawal of health care.
(b)”Health care instruction” includes a direction intended to be effective if a specified condition arises.
(13)”Health care professional” means a physician or other individual licensed, certified, or otherwise authorized or permitted by other law of this state to provide health care in this state in the ordinary course of business or the practice of the physician’s or individual’s profession.
(14)”Individual” means an adult or emancipated minor.
(15)”Mental health care” means care or treatment or a service or procedure to maintain, monitor, diagnose, or otherwise affect an individual’s mental illness or other psychiatric, psychological, or psychosocial condition.
(16)”Nursing home” means a nursing facility as defined in Section 1919(a)(1) of the Social Security Act, 42 U.S.C. Sec. 1396r(a)(1), as amended or skilled nursing facility as defined in Section 1819(a)(1) of the Social Security Act, 42 U.S.C. Sec. 1395i3(a)(1), as amended.
(17)”Person interested in the welfare of the individual” means:
(a)the individual’s surrogate;
(b)a family member of the individual;
(c)the cohabitant of the individual;
(d)a public entity providing health care case management or protective services to the individual;
(e)a person appointed under other law to make decisions for the individual under a power of attorney for finances; or
(f)a person that has an ongoing personal or professional relationship with the individual, including a person that has provided educational or health care services or supported decision making to the individual.
(18)”Physician” means an individual licensed to practice as a physician or osteopath under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act.
(19)”Power of attorney for health care” means a record in which an individual appoints an agent to make health care decisions for the individual.
(20)”Reasonably available” means being able to be contacted without undue effort and being willing and able to act in a timely manner considering the urgency of an individual’s health care situation. When used to refer to an agent or default surrogate, the term includes being willing and able to comply with the duties under Section 75A-9-116 in a timely manner considering the urgency of an individual’s health care situation.
(21)”Responsible health care professional” means:
(a)a health care professional designated by an individual or the individual’s surrogate to have primary responsibility for the individual’s health care or for overseeing a course of treatment; or
(b)in the absence of a designation under Subsection (21)(a) or, if the professional designated under Subsection (21)(a) is not reasonably available, a health care professional who has primary responsibility for overseeing the individual’s health care or for overseeing a course of treatment.
(22)”Supported decision making” means assistance, from one or more persons of an individual’s choosing, that helps the individual make or communicate a decision, including by helping the individual understand the nature and consequences of the decision.
(23)”Surrogate” means:
(a)an agent;
(b)a default surrogate; or
(c)a guardian authorized to make health care decisions.

Enacted by Chapter 439, 2025 General Session

75A-9-102 Capacity.
(1)An individual has capacity for the purpose of this chapter if the individual:
(a)is willing and able to communicate a decision independently or with appropriate services, technological assistance, supported decision making, or other reasonable accommodation; and
(b)in making or revoking:
(i)a health care decision, understands the nature and consequences of the decision, including the primary risks and benefits of the decision;
(ii)a health care instruction, understands the nature and consequences of the instruction, including the primary risks and benefits of the choices expressed in the instruction; and
(iii)an appointment of an agent under a health care power of attorney or identification of a default surrogate under Section 75A-9-111, recognizes the identity of the individual being appointed or identified and understands the general nature of the relationship of the individual making the appointment or identification with the individual being appointed or identified.
(2)The right of an individual who has capacity to make a decision about the individual’s health care is not affected by whether the individual creates or revokes an advance health care directive.

Enacted by Chapter 439, 2025 General Session

75A-9-103 Presumption of capacity -- Overcoming presumption.
(1)An individual is presumed to have capacity to make or revoke a health care decision, health care instruction, and power of attorney for health care unless:
(a)a court has found the individual lacks capacity to do so; or
(b)the presumption is rebutted under Subsection (2).
(2)Subject to Sections 75A-9-104 and 75A-9-105, a presumption under Subsection (1) may be rebutted by a finding that the individual lacks capacity:
(a)subject to Subsection (3), made on the basis of a contemporaneous examination by any of the following:
(i)a physician;
(ii)a psychologist licensed or otherwise authorized to practice in this state;
(iii)an individual with training and expertise in the finding of lack of capacity who is licensed or otherwise authorized to practice in this state as:
(A)a physician assistant; or
(B)an advanced practice registered nurse; or
(iv)a responsible health care professional not described in Subsections (2)(a)(i) through (iii) if:
(A)the individual about whom the finding is to be made is experiencing a health condition requiring a decision regarding health care treatment to be made promptly to avoid loss of life or serious harm to the health of the individual; and
(B)an individual described in Subsections (2)(a)(i) through (iii) is not reasonably available;
(b)made in accordance with accepted standards of the profession and the scope of practice of the individual making the finding and to a reasonable degree of certainty; and
(c)documented in a record signed by the individual making the finding that includes an opinion of the cause, nature, extent, and probable duration of the lack of capacity.
(3)The finding under Subsection (2) may not be made by:
(a)a family member of the individual presumed to have capacity;
(b)the cohabitant of the individual or a descendant of the cohabitant; or
(c)the individual’s surrogate, a family member of the surrogate, or a descendant of the surrogate.
(4)If the finding under Subsection (2) was based on a condition the individual no longer has or a responsible health care professional subsequently has good cause to believe the individual has capacity, the individual is presumed to have capacity unless a court finds the individual lacks capacity or the presumption is rebutted under Subsection (2).

Enacted by Chapter 439, 2025 General Session

75A-9-104 Notice of finding of lack of capacity -- Right to object.
(1)As soon as reasonably feasible, an individual who makes a finding under Subsection 75A-9-103(2) shall inform the individual about whom the finding was made or the individual’s responsible health care professional of the finding.
(2) As soon as reasonably feasible, a responsible health care professional who is informed of a finding under Subsection 75A-9-103(2) shall inform the individual about whom the finding was made and the individual’s surrogate.
(3)An individual found under Subsection 75A-9-103(2) to lack capacity may object to the finding:
(a)by orally informing a responsible health care professional;
(b)in a record provided to a responsible health care professional or the health care institution in which the individual resides or is receiving care; or
(c)by another act that clearly indicates the individual’s objection.
(4)If the individual objects under Subsection (3), the finding under Subsection 75A-9-103(2) is not sufficient to rebut a presumption of capacity in Subsection 75A-9-103(1) and the individual must be treated as having capacity unless:
(a)the individual withdraws the objection;
(b)a court finds the individual lacks the presumed capacity;
(c)the individual is experiencing a health condition requiring a decision regarding health care treatment to be made promptly to avoid imminent loss of life or serious harm to the health of the individual; or
(d)subject to Subsection (5), the finding is confirmed by a second finding made by an individual authorized under  Subsection 75A-9-103(2)(a) who:
(i)did not make the first finding;
(ii)is not a family member of the individual who made the first finding; and
(iii)is not the cohabitant of the individual who made the first finding or a descendant of the cohabitant.
(5)A second finding that the individual lacks capacity under Subsection (4)(d) is not sufficient to rebut the presumption of capacity if the individual is requesting the provision or continuation of life-sustaining treatment and the finding is being used to make a decision to withhold or withdraw the treatment.
(6) As soon as reasonably feasible, a health care professional who is informed of an objection under Subsection (3) shall:
(a)communicate the objection to a responsible health care professional; and
(b)document the objection and the date of the objection in the individual’s medical record or communicate the objection and the date of the objection to an administrator with responsibility for medical records of the health care institution providing health care to the individual, who shall document the objection and the date of the objection in the individual’s medical record.

Enacted by Chapter 439, 2025 General Session

75A-9-105 Judicial review of finding of lack of capacity.
(1)An individual found under Subsection 75A-9-103(2)  to lack capacity, a responsible health care professional, the health care institution providing health care to the individual, or a person interested in the welfare of the individual may petition the court in the county in which the individual resides or is located to determine whether the individual lacks capacity.
(2)
(a)The court in which a petition under Subsection (1) is filed shall appoint legal counsel to represent the individual if the individual does not have legal counsel.
(b)The court shall hear the petition as soon as possible.
(c)As soon as possible the court shall determine whether the individual lacks capacity.
(d)The court may determine the individual lacks capacity only if the court finds by clear and convincing evidence that the individual lacks capacity.

Enacted by Chapter 439, 2025 General Session

75A-9-106 Health care instructions.
(1)An individual may create a health care instruction that expresses the individual’s preferences for future health care, including preferences regarding:
(a)health care professionals or health care institutions;
(b)how a health care decision will be made and communicated;
(c)persons that should or should not be consulted regarding a health care decision;
(d)a person to serve as guardian for the individual if one is appointed; and
(e)an individual to serve as a default surrogate.
(2)A health care professional to whom an individual communicates or provides an instruction under Subsection (1) shall document the instruction and the date of the instruction in the individual’s medical record or communicate the instruction and date of the instruction to an administrator with responsibility for medical records of the health care institution providing health care to the individual, who shall document the instruction and the date of the instruction in the individual’s medical record.
(3)A health care instruction made by an individual that conflicts with an earlier health care instruction made by the individual, including an instruction documented in a medical order, revokes the earlier instruction to the extent of the conflict.
(4)A health care instruction may be in the same record as a power of attorney for health care.

Enacted by Chapter 439, 2025 General Session

75A-9-107 Power of attorney for health care.
(1)An individual may create a power of attorney for health care to appoint an agent to make health care decisions for the individual.
(2)An individual is disqualified from acting as agent for an individual who lacks capacity to make health care decisions if:
(a)a court finds that the potential agent poses a danger to the individual’s well-being, even if the court does not issue a protective order against the potential agent; or
(b)the potential agent is an owner, operator, employee, or contractor of a nursing home or assisted living facility in which the individual resides or is receiving care, unless the owner, operator, employee, or contractor is a family member of the individual, the cohabitant of the individual, or a descendant of the cohabitant.
(3)A health care decision made by an agent is effective without judicial approval.
(4)A power of attorney for health care must be in a record, signed by the individual creating the power, and signed by an adult witness who:
(a)reasonably believes the act of the individual to create the power of attorney is voluntary and knowing;
(b)is not:
(i)the agent appointed by the individual;
(ii)the agent’s spouse or cohabitant; or
(iii)if the individual resides or is receiving care in a nursing home or assisted living facility, the owner, operator, employee, or contractor of the nursing home or assisted living facility; and
(c)is present when the individual signs the power of attorney or when the individual represents that the power of attorney reflects the individual’s wishes.
(5)A witness under Subsection (4) is considered present if the witness and the individual are:
(a)physically present in the same location;
(b)using electronic means that allow for real time audio and visual transmission and communication in real time to the same extent as if the witness and the individual were physically present in the same location; or
(c)able to speak to and hear each other in real time through audio connection if:
(i)the identity of the individual is personally known to the witness; or
(ii)the witness is able to authenticate the identity of the individual by receiving accurate answers from the individual that enable the authentication.
(6)A power of attorney for health care may include a health care instruction.

Enacted by Chapter 439, 2025 General Session

75A-9-108 Advance mental health care directive.
(1)
(a)An individual may create an advance health care directive that addresses only mental health care for the individual.
(b)The directive may include a health care instruction, a power of attorney for health care, or both.
(2)A health care instruction under this section may include the individual’s:
(a)general philosophy and objectives regarding mental health care; or
(b)specific goals, preferences, and wishes regarding the provision, withholding, or withdrawal of a form of mental health care, including:
(i)preferences regarding professionals, programs, and facilities;
(ii)admission to a mental-health facility, including duration of admission;
(iii)preferences regarding medications;
(iv)refusal to accept a specific type of mental health care, including a medication; and
(v)preferences regarding crisis intervention.
(3)A power of attorney for health care under this section may appoint an agent to make decisions only for mental health care.

Enacted by Chapter 439, 2025 General Session

75A-9-109 Relationship of advance mental health care directive and other advance health care directive.
(1)If a direction in an advance mental health care directive of an individual conflicts with a direction in another advance health care directive of the individual, the later direction revokes the earlier direction to the extent of the conflict.
(2)
(a)An appointment of an agent to make decisions only for mental health care for an individual does not revoke an earlier appointment of an agent to make other health care decisions for the individual.
(b)A later appointment revokes the authority of an agent under the earlier appointment to make decisions about mental health care unless otherwise specified in the power of attorney making the later appointment.
(3)An appointment of an agent to make health care decisions for an individual other than decisions about mental health care made after appointment of an agent authorized to make only mental health care decisions does not revoke the appointment of the agent authorized to make only mental health care decisions.

Enacted by Chapter 439, 2025 General Session

75A-9-110 Optional form.
The following form may be used to create an advance health care directive:
                                                                                ADVANCE HEALTH CARE DIRECTIVE
                                                                                          HOW YOU CAN USE THIS FORM
You can use this form if you wish to name someone to make health care decisions for you in case you cannot make decisions for yourself. This is called giving the person a power of attorney for health care. This person is called your Agent.
You can also use this form to state your wishes, preferences, and goals for health care, and to say if you want to be an organ donor after you die.
                                                                                          YOUR NAME AND DATE OF BIRTH
Name:
Date of birth:
                                                                                                    PART A: NAMING AN AGENT
This part lets you name someone else to make health care decisions for you. You may leave any item blank.
1. NAMING AN AGENT
          I want the following person to make health care decisions for me if I cannot make decisions for myself:
          Name:
          Optional contact information (it is helpful to include information such as address, phone, and email):
2. NAMING AN ALTERNATE AGENT
          I want the following person to make health care decisions for me if I cannot and my Agent is not able or available to make them for me:
          Name:
          Optional contact information (it is helpful to include information such as address, phone, and email):
3. LIMITING YOUR AGENT’S AUTHORITY
          I give my Agent the power to make all health care decisions for me if I cannot make those decisions for myself, except the following:
          (If you do not add a limitation here, your Agent will be able to make all health care decisions that an Agent is permitted to make under state law.)
                                                                      PART B: HEALTH CARE INSTRUCTIONS
This part lets you state your priorities for health care and to state types of health care you do and do not want.
1. INSTRUCTIONS ABOUT LIFE-SUSTAINING TREATMENT
This section gives you the opportunity to say how you want your Agent to act while making decisions for you. You may mark or initial each choice. You also may leave any choice blank.
Treatment. Medical treatment needed to keep me alive but not needed for comfort or any other purpose should (mark or initial all that apply):
          (____)  Always be given to me. (If you mark or initial this choice, you should not mark or initial other choices in this “treatment” section.)
          (____)  Not be given to me if I have a condition that is not curable and is expected to cause my death soon, even if treated.
          (____)  Not be given to me if I am unconscious and I am not expected to be conscious again.
          (____)  Not be given to me if I have a medical condition from which I am not expected to recover that prevents me from communicating with people I care about, caring for myself, and recognizing family and friends.
          (____)  Other (write what you want or do not want):
Food and liquids. If I can’t swallow and staying alive requires me to get food or liquids through a tube or other means for the rest of my life, then food or liquids should (mark or initial all that apply):
          (____)  Always be given to me. (If you mark or initial this choice, you should not mark or initial other choices in this food and liquids section.)
          (____)  Not be given to me if I have a condition that is not curable and is expected to cause me to die soon, even if treated.
          (____)  Not be given to me if I am unconscious and am not expected to be conscious again.
          (____)  Not be given to me if I have a medical condition from which I am not expected to recover that prevents me from communicating with people I care about, caring for myself, and recognizing family and friends.
          (____)  Other (write what you want or do not want):
Pain relief. If I am in significant pain, care that will keep me comfortable but is likely to shorten my life should (mark or initial all that apply):
          (____)  Always be given to me. (If you mark or initial this choice, you should not mark or initial other choices in this pain relief section.)
          (____)  Never be given to me. (If you mark or initial this choice, you should not mark or initial other choices in this pain relief section.)
          (____)  Be given to me if I have a condition that is not curable and is expected to cause me to die soon, even if treated.
          (____)  Be given to me if I am unconscious and am not expected to be conscious again.
          (____)  Be given to me if I have a medical condition from which I am not expected to recover that prevents me from communicating with people I care about, caring for myself, and recognizing family and friends.
          (____)  Other (write what you want or do not want):
2. MY PRIORITIES
You can use this section to indicate what is important to you, and what is not important to you. This information can help your Agent make decisions for you if you cannot. It also helps others understand your preferences.
You may mark or initial each choice. You also may leave any choice blank.
Staying alive as long as possible even if I have substantial physical limitations is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
Staying alive as long as possible even if I have substantial mental limitations is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
Being free from significant pain is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
Being independent is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
Having my Agent talk with my family before making decisions about my care is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
Having my Agent talk with my friends before making decisions about my care is:
          (____)  Very important
          (____)  Somewhat important
          (____)  Not important
3. OTHER INSTRUCTIONS
          You can write in this section more information about your goals, values, and preferences for treatment, including care you want or do not want. You can also use this section to name anyone who you do not want to make decisions for you under any conditions.
                                                  PART C: OPTIONAL SPECIAL POWERS AND GUIDANCE
This part lets you give your Agent additional powers and provide more guidance about your wishes. You may mark or initial each choice. You also may leave any choice blank.
1. OPTIONAL SPECIAL POWERS
          My Agent can do the following things ONLY if I have marked or initialed them below:
         
                    (____)  Admit me as a voluntary patient to a facility for mental health treatment for up to _____ days (write in the number of days you want like 7, 14, 30, or another number).
                    (If I do not mark or initial this choice, my Agent MAY NOT admit me as a voluntary patient to this type of facility.)
                    (____)  Place me in a nursing home for more than 100 days even if my needs can be met somewhere else, I am not terminally ill, and I object.
                    (If I do not mark or initial this choice, my Agent MAY NOT do this.)
2. ACCESS TO MY HEALTH INFORMATION
          My Agent may obtain, examine, and share information about my health needs and health care if I am not able to make decisions for myself. If I mark or initial below, my Agent may also do that at any time my Agent thinks it will help me.
         
                    (____)  I give my Agent permission to obtain, examine, and share information about my health needs and health care whenever my Agent thinks it will help me.
3. FLEXIBILITY FOR MY AGENT
          Mark or initial below if you want to give your Agent flexibility in following instructions you provide in this form. If you do not, your Agent must follow the instructions even if your Agent thinks something else would be better for you.
         
                    (____)  I give my Agent permission to be flexible in applying these instructions if my Agent thinks it would be in my best interest based on what my Agent knows about me.
4. NOMINATION OF GUARDIAN
          You can say who you would want as your guardian if you needed one. A guardian is a person appointed by a court to make decisions for someone who cannot make decisions.  Filling this out does NOT mean you want or need a guardian.
          If a court appoints a guardian to make personal decisions for me, I want the court to choose:
                    (____)  My Agent named in this form. If my Agent cannot be a guardian, I want the Alternate Agent named in this form.
                    (____)  Other (write who you would want and their contact information):
                                                                                          PART D: ORGAN DONATION
This part lets you donate your organs after you die. You may leave any item blank.
1. DONATION
          You may mark or initial only one choice.
                    (____)  I donate my organs, tissues, and other body parts after I die, even if it requires maintaining treatments that conflict with other instructions I have put in this form, EXCEPT for those I list below (list any body parts you do NOT want to donate):
                   
                    (____)  I do not want my organs, tissues, or body parts donated to anybody for any reason. (If you mark or initial this choice, you should skip the purpose of donation section.)
2. PURPOSE OF DONATION
          You may mark or initial all that apply. (If you do not mark or initial any of the purposes below, your donation can be used for all of them.)
         
          Organs, tissues, or body parts that I donate may be used for:
                    (____)  Transplant
                    (____)  Therapy
                    (____)  Research
                    (____)  Education
                    (____)  All of the above
                                                                                                    PART E: SIGNATURES
YOUR SIGNATURE
Sign your name:
Today’s date:
City/Town/Village and State (optional):
SIGNATURE OF A WITNESS
You need a witness if you are using this form to name an Agent. The witness must be an adult and cannot be the person you are naming as Agent or the Agent’s spouse or someone the Agent lives with as a couple. If you live or are receiving care in a nursing home, the witness cannot be an employee or contractor of the home or someone who owns or runs the home.
Name of Witness:
Signature of Witness: (Only sign as a witness if you think the person signing above is doing it voluntarily.)
Date witness signed:
                                                                                PART F: INFORMATION FOR AGENTS
1. If this form names you as an Agent, you can make decisions about health care for the person who named you when the person cannot make their own.
2. If you make a decision for the person, follow any instructions the person gave, including any in this form.
3. If you do not know what the person would want, make the decision that you think is in the person’s best interest. To figure out what is in the person’s best interest, consider the person’s values, preferences, and goals if you know them or can learn them. Some of these preferences may be in this form. You should also consider any behavior or communication from the person that indicates what the person currently wants.
4. If this form names you as an Agent, you can also get and share the person’s health information. But unless the person has said so in this form, you can get or share this information only when the person cannot make decisions about the person’s health care.

Enacted by Chapter 439, 2025 General Session

75A-9-111 Default surrogate.
(1)A default surrogate may make a health care decision for an individual who lacks capacity to make health care decisions and for whom an agent, or guardian authorized to make health care decisions, has not been appointed or is not reasonably available.
(2)Unless the individual has an advance health care directive that indicates otherwise, a member of the following classes, in descending order of priority, who is reasonably available and not disqualified under Section 75A-9-113, may act as a default surrogate for the individual:
(a)an adult the individual has identified, other than in a power of attorney for health care, to make a health care decision for the individual if the individual cannot make the decision;
(b)the individual’s spouse unless:
(i)a petition for annulment, divorce, dissolution of marriage, legal separation, or termination has been filed and not dismissed or withdrawn;
(ii)a decree of annulment, divorce, dissolution of marriage, legal separation, or termination has been issued;
(iii)the individual and the spouse have agreed in a record to a legal separation; or
(iv)the spouse has willfully deserted the individual for more than one year;
(c)the individual’s adult child or parent;
(d)the individual’s cohabitant;
(e)the individual’s adult sibling;
(f)the individual’s adult grandchild or grandparent;
(g)an adult not listed in Subsections (2)(a) through (f) who has assisted the individual with supported decision making routinely during the preceding six months;
(h)the individual’s adult stepchild not listed in Subsections (2)(a) through (g) whom the individual actively parented during the stepchild’s minor years and with whom the individual has an ongoing relationship;
(i)an adult not listed in Subsections (2)(a) through (h) who has exhibited special care and concern for the individual and is familiar with the individual’s personal values; or
(j)a physician designated in accordance with Subsection (6).
(3)
(a)A responsible health care professional may require an individual who assumes authority to act as a default surrogate to provide a declaration in a record under penalty of perjury stating facts and circumstances reasonably sufficient to establish the authority.
(b)The Department of Health and Human Services shall create a uniform form to be used in accordance with Subsection (3)(a).
(4)If a responsible health care professional reasonably determines that an individual who assumed authority to act as a default surrogate is not willing or able to comply with a duty under Section 75A-9-116 or fails to comply with the duty in a timely manner, the professional may recognize the individual next in priority under Subsection (2) as the default surrogate.
(5)A health care decision made by a default surrogate is effective without judicial approval.
(6)If an individual resides in or is receiving care in a health care institution, and is determined to lack capacity to make a health care decision, the responsible health care professional may designate a willing physician to make the decision on behalf of the individual if:
(a)the responsible health care professional, or person acting under the supervision of the responsible health care professional, after using best efforts cannot identify and locate:
(i)an agent who has been appointed by the individual to make health care decisions;
(ii)a guardian authorized to make health care decisions for the individual; or
(iii)a default surrogate under Subsections (2)(a) through (i);
(b)
(i)the responsible health care professional has consulted with and obtained a consensus on the designation with the medical ethics committee of the health care institution where the individual resides or is receiving care; or
(ii)if no medical ethics committee exists within the health care institution, has consulted with and obtained consensus from a similar entity utilized by the health care institution;
(c)the physician designated to act as default surrogate under this subsection is not:
(i)providing health care to the individual;
(ii)under the actual or constructive authority of the responsible health care professional;
(iii)a family member or cohabitant of the responsible health care professional; or
(iv)disqualified from acting as default surrogate under Section 75A-9-113;
(d)the responsible health care professional informs the individual of the designation of a willing physician, the identity of the designated physician, and of the individual’s right to object to the designation; and
(e)the identity of the physician designated by the responsible health care professional is documented in the individual’s medical record.
(7)The power of a physician designated under Subsection (6) to act as default surrogate terminates if:
(a)a person listed in Subsections (2)(a) through (i) is identified and located and is reasonably available and willing to serve as default surrogate;
(b)the individual no longer is residing in or receiving care from the health care institution; or
(c)the conditions in Subsection (1) do not exist.
(8)If the authority of the responsible health care professional to make the designation under Subsection (6) or the authority of the physician designated by the responsible health care professional to make a health care decision for the individual terminates for any reason, including a reason designated in Subsection (7), the responsible health care professional shall document the termination and the reason in the individual’s medical record.
(9)In making a health care decision on behalf of the individual, a physician designated to act as default surrogate under Subsection (6):
(a)shall comply with the duties of a default surrogate set forth in Section 75A-9-116; and
(b)may consult with the medical ethics committee or similar entity and rely on the committee or entity’s evaluation of the individual’s best interest if the goals, preferences, and wishes of the individual regarding a health care decision are not known or reasonably ascertainable by the physician.

Enacted by Chapter 439, 2025 General Session

75A-9-112 Disagreement among default surrogates.
(1)A default surrogate who assumes authority under Section 75A-9-111 shall inform a responsible health care professional if two or more members of a class under Subsection 75A-9-111(2) have assumed authority to act as default surrogates and the members do not agree on a health care decision.
(2)A responsible health care professional shall comply with the decision of a majority of the members of the class with highest priority under Subsection 75A-9-111(2) who have communicated their views to the professional and the professional reasonably believes are acting consistent with their duties under Section 75A-9-116.
(3)
(a)If a responsible health care professional is informed that the members of the class who have communicated their views to the professional are evenly divided concerning the health care decision, the default surrogate who assumes authority under Section 75A-9-111 shall make a reasonable effort to solicit the views of members of the class who are reasonably available but have not yet communicated their views to the professional.
(b)The professional, after the solicitation, shall comply with the decision of a majority of the members who have communicated their views to the professional and the professional reasonably believes are acting consistent with their duties under Section 75A-9-116.
(4)If the class remains evenly divided after the effort is made under Subsection (3), the health care decision must be made as provided by other law of this state regarding the treatment of an individual who is found to lack capacity.

Enacted by Chapter 439, 2025 General Session

75A-9-113 Disqualification to act as default surrogate.
(1)
(a)An individual for whom a health care decision would be made may disqualify another individual from acting as default surrogate for the first individual.
(b)The disqualification must be in a record signed by the first individual or communicated verbally or nonverbally to the individual being disqualified, another individual, or a responsible health care professional.
(c)Disqualification under this subsection is effective even if made by an individual who lacks capacity to make an advance directive if the individual clearly communicates a desire that the individual being disqualified not make health care decisions for the individual.
(2)An individual is disqualified from acting as a default surrogate for an individual who lacks capacity to make health care decisions if:
(a)a court finds that the potential default surrogate poses a danger to the individual’s well-being, even if the court does not issue a protective order against the potential surrogate;
(b)the potential default surrogate is an owner, operator, employee, or contractor of a nursing home or assisted living facility in which the individual is residing or receiving care unless the owner, operator, employee, or contractor is a family member of the individual, the cohabitant of the individual, or a descendant of the cohabitant; or
(c)the potential default surrogate refuses to provide a timely declaration under Subsection 75A-9-111(3).

Enacted by Chapter 439, 2025 General Session

75A-9-114 Revocation.
(1)An individual may revoke the appointment of an agent, the designation of a default surrogate, or a health care instruction in whole or in part, unless:
(a)a court finds the individual lacks capacity to do so; or
(b)the individual is found under Subsection 75A-9-103(2) to lack capacity to do so and, if the individual objects to the finding, the finding is confirmed under Subsection 75A-9-104(4)(d).
(2)Revocation under Subsection (1) may be by any act of the individual that clearly indicates that the individual intends to revoke the appointment, designation, or instruction, including an oral statement to a health care professional.
(3)Except as provided in Section 75A-9-109, an advance health care directive of an individual that conflicts with another advance health care directive of the individual revokes the earlier directive to the extent of the conflict.
(4)Unless otherwise provided in an individual’s advance health care directive appointing an agent, the appointment of a spouse of an individual as agent for the individual is revoked if:
(a)a petition for annulment, divorce, dissolution of marriage, legal separation, or termination has been filed and not dismissed or withdrawn;
(b)a decree of annulment, divorce, dissolution of marriage, legal separation, or termination has been issued;
(c)the individual and the spouse have agreed in a record to a legal separation; or
(d)the spouse has willfully deserted the individual for more than one year.

Enacted by Chapter 439, 2025 General Session

75A-9-115 Validity of advance health care directive -- Conflict with other law.
(1)An advance health care directive created outside this state is valid if it complies with:
(a)the law of the state specified in the directive or, if a state is not specified, the state in which the individual created the directive; or
(b)this chapter.
(2)A person may assume without inquiry that an advance health care directive is genuine, valid, and still in effect, and may implement and rely on it, unless the person has good cause to believe the directive is invalid or has been revoked.
(3)An advance health care directive, revocation of a directive, or a signature on a directive or revocation may not be denied legal effect or enforceability solely because it is in electronic form.
(4)Evidence relating to an advance health care directive, revocation of a directive, or a signature on a directive or revocation may not be excluded in a proceeding solely because the evidence is in electronic form.
(5)This chapter does not affect the validity of an electronic record or signature that is valid under Title 46, Chapter 4, Uniform Electronic Transactions Act.
(6)If this chapter conflicts with other law of this state relating to the creation, execution, implementation, or revocation of an advance health care directive, this chapter prevails.

Enacted by Chapter 439, 2025 General Session

75A-9-116 Duties of agent or default surrogate.
(1)An agent or default surrogate has a fiduciary duty to the individual for whom the agent or default surrogate is acting when exercising or purporting to exercise a power under Section 75A-9-117.
(2)An agent or default surrogate shall make a health care decision in accordance with the direction of the individual in an advance health care directive and other goals, preferences, and wishes of the individual to the extent known or reasonably ascertainable by the agent or default surrogate.
(3)If there is not a direction in an advance health care directive and the goals, preferences, and wishes of the individual regarding a health care decision are not known or reasonably ascertainable by the agent or default surrogate, the agent or default surrogate shall make the decision in accordance with the agent’s or default surrogate’s determination of the individual’s best interest.
(4)In determining the individual’s best interest under Subsection (3), the agent or default surrogate shall:
(a)give primary consideration to the individual’s contemporaneous communications, including verbal and nonverbal expressions;
(b)consider the individual’s values to the extent known or reasonably ascertainable by the agent or default surrogate; and
(c)consider the risks and benefits of the potential health care decision.
(5)As soon as reasonably feasible, an agent or default surrogate who is informed of a revocation of an advance health care directive or disqualification of the agent or default surrogate shall communicate the revocation or disqualification to a responsible health care professional.

Enacted by Chapter 439, 2025 General Session

75A-9-117 Powers of agent and default surrogate.
(1)
(a)Except as provided in Subsection (3), the power of an agent or default surrogate commences when the individual is found under Subsection 75A-9-103(2) or by a court to lack capacity to make a health care decision.
(b)The power ceases if the individual later is found to have capacity to make a health care decision, or the individual objects under Subsection 75A-9-104(3) to the finding of lack of capacity under Subsection 75A-9-103(2).
(c)The power resumes if:
(i)the power ceased because the individual objected under Subsection 75A-9-104(3); and
(ii)the finding of lack of capacity is confirmed under Subsection 75A-9-104(4)(d) or a court finds that the individual lacks capacity to make a health care decision.
(2)An agent or default surrogate may request, receive, examine, copy, and consent to the disclosure of medical and other health care information about the individual if the individual would have the right to request, receive, examine, copy, or consent to the disclosure of the information.
(3)A power of attorney for health care may provide that the power of an agent under Subsection (1) commences on appointment.
(4)
(a)If no other person is authorized to do so, an agent or default surrogate may apply for public or private health insurance and benefits on behalf of the individual.
(b)An agent or default surrogate who may apply for insurance and benefits does not, solely by reason of the power, have a duty to apply for the insurance or benefits.
(5)An agent or default surrogate may not consent to voluntary admission of the individual to a facility for mental health treatment unless:
(a)voluntary admission is specifically authorized by the individual in an advance health care directive in a record; and
(b)the admission is for no more than the maximum of the number of days specified in the directive.
(6)Except as provided in Subsection (7), an agent or default surrogate may not consent to placement of the individual in a nursing home if the placement is intended to be for more than 100 days if:
(a)an alternative living arrangement is reasonably feasible;
(b)the individual objects to the placement; or
(c)the individual is not terminally ill.
(7)If specifically authorized by the individual in an advance health care directive in a record, an agent or default surrogate may consent to placement of the individual in a nursing home for more than 100 days even if:
(a)an alternative living arrangement is reasonably feasible;
(b)the individual objects to the placement; and
(c)the individual is not terminally ill.

Enacted by Chapter 439, 2025 General Session

75A-9-118 Limitations on powers.
(1)If an individual has a long-term disability requiring routine treatment by artificial nutrition, hydration, or mechanical ventilation and a history of using the treatment without objection, an agent or default surrogate may not consent to withhold or withdraw the treatment unless:
(a)the treatment is not necessary to sustain the individual’s life or maintain the individual’s well-being;
(b)the individual has expressly authorized the withholding or withdrawal in a health care instruction that has not been revoked; or
(c)the individual has experienced a major reduction in health or functional ability from which the individual is not expected to recover, even with other appropriate treatment, and the individual has not:
(i)given a direction inconsistent with withholding or withdrawal; or
(ii)communicated by verbal or nonverbal expression a desire for artificial nutrition, hydration, or mechanical ventilation.
(2)A default surrogate may not make a health care decision if, under other law of this state, the decision:
(a)may not be made by a guardian; or
(b)may be made by a guardian only if the court appointing the guardian specifically authorizes the guardian to make the decision.

Enacted by Chapter 439, 2025 General Session

75A-9-119 Co-agents -- Alternate agent.
(1)
(a)An individual in a power of attorney for health care may appoint multiple individuals as co-agents.
(b)Unless the power of attorney provides otherwise, each co-agent may exercise independent authority.
(2)An individual in a power of attorney for health care may appoint one or more individuals to act as alternate agents if a predecessor agent resigns, dies, becomes disqualified, is not reasonably available, or otherwise is unwilling or unable to act as agent.
(3)Unless the power of attorney provides otherwise, an alternate agent has the same authority as the original agent:
(a)at any time the original agent is not reasonably available or is otherwise unwilling or unable to act, for the duration of the unavailability, unwillingness, or inability to act; or
(b)if the original agent and all other predecessor agents have resigned or died or are disqualified from acting as agent.

Enacted by Chapter 439, 2025 General Session

75A-9-120 Duties of health care professional, responsible health care professional, and health care institution.
(1)A responsible health care professional who is aware that an individual has been found to lack capacity to make a decision shall make a reasonable effort to determine if the individual has a surrogate.
(2)If possible before implementing a health care decision made by a surrogate, a responsible health care professional as soon as reasonably feasible shall communicate to the individual the decision made and the identity of the surrogate.
(3)A responsible health care professional who makes or is informed of a finding that an individual lacks capacity to make a health care decision or no longer lacks capacity, or that other circumstances exist that affect a health care instruction or the authority of a surrogate, as soon as reasonably feasible, shall:
(a)document the finding or circumstance in the individual’s medical record; and
(b)if possible, communicate to the individual and the individual’s surrogate the finding or circumstance and that the individual may object under Subsection 75A-9-104(3) to the finding under Subsection 75A-9-103(2).
(4)A responsible health care professional who is informed that an individual has created or revoked an advance health care directive, or that a surrogate for an individual has been appointed, designated, or disqualified, shall:
(a)document the information as soon as reasonably feasible in the individual’s medical record; and
(b)if evidence of the directive, revocation, appointment, designation, or disqualification is in a record, request a copy and, on receipt, cause the copy to be included in the individual’s medical record.
(5)Except as provided in Subsections (6) and (7), a health care professional or health care institution providing health care to an individual shall comply with:
(a)a health care instruction given by the individual regarding the individual’s health care;
(b)a reasonable interpretation by the individual’s surrogate of an instruction given by the individual; and
(c)a health care decision for the individual made by the individual’s surrogate in accordance with Sections 75A-9-116 and 75A-9-117 to the same extent as if the decision had been made by the individual at a time when the individual had capacity.
(6)A health care professional or a health care institution may refuse to provide health care consistent with a health care instruction or health care decision if:
(a)the instruction or decision is contrary to a policy of the health care institution providing care to the individual that is based expressly on reasons of conscience and the policy was timely communicated to the individual or to the individual’s surrogate;
(b)the care would require health care that is not available to the professional or institution; or
(c)compliance with the instruction or decision would:
(i)require the professional to provide care that is contrary to the professional’s religious belief or moral conviction if other law permits the professional to refuse to provide care for that reason;
(ii)require the professional or institution to provide care that is contrary to generally accepted health care standards applicable to the professional or institution; or
(iii)violate a court order or other law.
(7)A health care professional or health care institution that refuses to provide care under Subsection (6) shall:
(a)as soon as reasonably feasible, inform the individual, if possible, and the individual’s surrogate of the refusal;
(b)immediately make a reasonable effort to transfer the individual to another health care professional or health care institution that is willing to comply with the instruction or decision; and
(c)either:
(i)if care is refused under Subsection (6)(a) or (b), provide life-sustaining care and care needed to keep or make the individual comfortable, consistent with accepted medical standards to the extent feasible, until a transfer is made; or
(ii)if care is refused under Subsection (6)(c), provide life-sustaining care and care needed to keep or make the individual comfortable, consistent with accepted medical standards, until a transfer is made or, if the professional or institution reasonably believes that a transfer cannot be made, for at least 10 days after the refusal.

Enacted by Chapter 439, 2025 General Session

75A-9-121 Decision by guardian.
(1)A guardian may refuse to comply with or revoke the individual’s advance health care directive only if the court appointing the guardian expressly orders the noncompliance or revocation.
(2)Unless a court orders otherwise, a health care decision made by an agent appointed by an individual subject to guardianship prevails over a decision of the guardian appointed for the individual.

Enacted by Chapter 439, 2025 General Session

75A-9-122 Immunity.
(1)A health care professional or health care institution acting in good faith is not subject to civil or criminal liability or to discipline for unprofessional conduct for:
(a)complying with a health care decision made for an individual by another person if compliance is based on a reasonable belief that the person has authority to make the decision, including a decision to withhold or withdraw health care;
(b)refusing to comply with a health care decision made for an individual by another person if the refusal is based on a reasonable belief that the person lacked authority or capacity to make the decision;
(c)complying with an advance health care directive based on a reasonable belief that the directive is valid;
(d)refusing to comply with an advance health care directive based on a reasonable belief that the directive is not valid, including a reasonable belief that the directive was not made by the individual or, after its creation, was substantively altered by a person other than the individual who created it; or
(e)determining that an individual who otherwise might be authorized to act as an agent or default surrogate is not reasonably available.
(2)An agent, default surrogate, or individual with a reasonable belief that the individual is an agent or a default surrogate is not subject to civil or criminal liability or to discipline for unprofessional conduct for a health care decision made in a good faith effort to comply with Section 75A-9-116.

Enacted by Chapter 439, 2025 General Session

75A-9-123 Prohibited conduct -- Damages.
(1)A person may not:
(a)intentionally falsify, in whole or in part, an advance health care directive;
(b)for the purpose of frustrating the intent of the individual who created an advance health care directive or with knowledge that doing so is likely to frustrate the intent:
(i)intentionally conceal, deface, obliterate, or delete the directive or a revocation of the directive without consent of the individual who created or revoked the directive; or
(ii)intentionally withhold knowledge of the existence or revocation of the directive from a responsible health care professional or health care institution providing health care to the individual who created or revoked the directive;
(c)coerce or fraudulently induce an individual to create, revoke, or refrain from creating or revoking an advance health care directive or a part of a directive; or
(d)require or prohibit the creation or revocation of an advance health care directive as a condition for providing health care.
(2)An individual who is the subject of conduct prohibited under Subsection (1), or the individual’s estate, has a cause of action against a person that violates Subsection (1) for statutory damages of $25,000 or actual damages resulting from the violation, whichever is greater.
(3)Subject to Subsection (4), an individual who makes a health care instruction, or the individual’s estate, has a cause of action against a health care professional or health care institution that intentionally violates Section 75A-9-120 for statutory damages of $50,000 or actual damages resulting from the violation, whichever is greater.
(4)A health care professional who is an emergency medical services provider is not liable under Subsection (3) for a violation of Subsection 75A-9-120(5) if:
(a)the violation occurs in the course of providing care to an individual experiencing a health condition for which the emergency medical services provider reasonably believes the care was appropriate to avoid imminent loss of life or serious harm to the individual;
(b)the failure to comply is consistent with accepted standards of the profession of the emergency medical services provider; and
(c)the provision of care does not begin in a health care institution in which the individual resides or was receiving care.
(5)In an action under this section, a prevailing plaintiff may recover reasonable attorney fees, court costs, and other reasonable litigation expenses.
(6)A cause of action or remedy under this section is in addition to any cause of action or remedy under other law.

Enacted by Chapter 439, 2025 General Session

75A-9-124 Effect of copy -- Certified physical copy.
(1)A physical or electronic copy of an advance health care directive, revocation of an advance health care directive, or appointment, designation, or disqualification of a surrogate has the same effect as the original.
(2)An individual may create a certified physical copy of an advance health care directive or revocation of an advance health care directive that is in electronic form by affirming under penalty of perjury that the physical copy is a complete and accurate copy of the directive or revocation.

Enacted by Chapter 439, 2025 General Session

75A-9-125 Judicial relief.
(1)On petition of an individual, the individual’s surrogate, a health care professional or health care institution providing health care to the individual, or a person interested in the welfare of the individual, the court may:
(a)enjoin implementation of a health care decision made by an agent or default surrogate on behalf of the individual, on a finding that the decision is inconsistent with Section 75A-9-116 or 75A-9-117;
(b)enjoin an agent from making a health care decision for the individual, on a finding that the individual’s appointment of the agent has been revoked or the agent:
(i)is disqualified under Subsection 75A-9-107(2);
(ii)is unwilling or unable to comply with Section 75A-9-116; or
(iii)poses a danger to the individual’s well-being;
(c)enjoin another individual from acting as a default surrogate, on a finding that the other individual:
(i)acting as a default surrogate did not comply with Section 75A-9-111;
(ii)is disqualified under Section 75A-9-113;
(iii)is unwilling or unable to comply with Section 75A-9-116;
(iv)poses a danger to the first individual’s well-being; or
(d)order implementation of a health care decision made:
(i)by and for the individual; or
(ii)by an agent or default surrogate who is acting in compliance with the powers and duties of the agent or default surrogate.
(2)In this chapter, advocacy for the withholding or withdrawal of health care or mental health care from an individual is not itself evidence that an agent or default surrogate, or a potential agent or default surrogate, poses a danger to the individual’s well-being.
(3)A proceeding under this chapter is governed by the Utah Rules of Civil Procedure and shall be expedited by the court.

Enacted by Chapter 439, 2025 General Session

75A-9-126 Construction.
(1)This chapter does not authorize mercy killing, assisted suicide, or euthanasia.
(2)This chapter does not affect other law of this state governing treatment for mental illness of an individual involuntarily committed under Section 26B-5-332.
(3)Death of an individual caused by withholding or withdrawing health care in accordance with this chapter does not constitute a suicide or homicide or legally impair or invalidate a policy of insurance or an annuity providing a death benefit, notwithstanding any term of the policy or annuity.
(4)This chapter does not create a presumption concerning the intention of an individual who has not created an advance health care directive.
(5)An advance health care directive created before, on, or after January 1, 2026, shall be interpreted in accordance with law of this state, excluding the state’s choice-of-law rules, at the time the directive is implemented.

Enacted by Chapter 439, 2025 General Session

75A-9-127 Uniformity of application and construction.
In applying and construing this uniform act, a court shall consider the promotion of uniformity of the law among jurisdictions that enact it.

Enacted by Chapter 439, 2025 General Session

75A-9-128 Saving provision.
(1)An advance health care directive created before January 1, 2026, is valid if it complies with this chapter or complied at the time of creation with the law of the state in which it was created.
(2)This chapter does not affect the validity or effect of an act done before January 1, 2026.
(3)An individual who assumed authority to act as default surrogate before January 1, 2026, may continue to act as default surrogate until the individual for whom the default surrogate is acting has capacity or the default surrogate is disqualified, whichever occurs first.

Enacted by Chapter 439, 2025 General Session

75A-9-129 Transitional provision.
This chapter applies to an advance health care directive created before, on, or after January 1, 2026.

Enacted by Chapter 439, 2025 General Session