UTAH CODE (Last Updated: January 16, 2015)

§ 22-7-108. Unitrust percentages.

Latest version.

The percentage to be used in determining the unitrust amount shall be a reasonable current return from the trust, which may not be less than 3% nor more than 5%, taking into account:

(1) the intentions of the settlor of the trust as expressed in the governing instrument;

(2) the needs of the beneficiaries;

(3) general economic conditions;

(4) projected current earnings and appreciation for the trust; and

(5) projected inflation and its impact on the trust.

Enacted by Chapter 244, 2013 General Session

                    
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