UTAH CODE (Last Updated: January 16, 2015)

§ 22-7-113. Situs.

Latest version.

This chapter shall be construed as pertaining to the administration of a trust and shall be available to any trust that is administered in Utah under Utah law unless:

(1) the governing instrument reflects an intention that the beneficiary or beneficiaries are to receive an amount other than a reasonable current return from the trust;

(2) the trust is a trust described in Section 170(f)(2)(B), 664(d), 2702(a)(3), or 2702(b), Internal Revenue Code; or

(3) the governing instrument expressly prohibits use of this chapter by specific reference to this chapter.

Enacted by Chapter 244, 2013 General Session

                    
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