Utah adopted the Uniform Trust Code and has been rapidly modernizing its trust framework. In September 2024, the state completed a major re-codification of its entire trust code under new Title 75B, replacing the former provisions at Utah Code Sections 75-7-101 and following. Utah allows trusts to last up to 1,000 years, has enacted asset protection trust provisions, and has no state estate tax. Utah is emerging as a serious competitor to established trust jurisdictions in the West.
This guide applies to both revocable and irrevocable trusts in Utah.
Where Utah trust law lives
Utah's trust statutes were re-codified effective September 2024 under Title 75B. Previously, the trust code was at Utah Code Sections 75-7-101 and following. The re-codification reorganized and updated the entire trust framework. Practitioners and trustees should reference the new Title 75B for current law.
Accounting and notice requirements
Utah follows the standard UTC notice framework. Trustees must notify qualified beneficiaries within 60 days of accepting trusteeship of an irrevocable trust. Annual accounting to qualified beneficiaries is required under the default rules. While the trust is revocable and the trust creator is alive and competent, the trustee's duties run primarily to the trust creator.
Trustee duties
Utah trustees must administer the trust in good faith, following the trust's terms and purposes, and in the interests of the beneficiaries. All standard UTC duties apply. Compensation follows the trust instrument first, with reasonable compensation as the default.
What makes Utah different
1,000-year trust duration. Under Section 75-2-1203, Utah allows trusts to last up to 1,000 years. This is longer than most states (though shorter than perpetual states like South Dakota or Alaska). Combined with no state estate tax, this makes Utah attractive for multi-generational trust planning.
Major 2024 re-codification. Utah completed a comprehensive re-codification of its trust code in September 2024, moving everything to new Title 75B. This was not just a renumbering. The re-codification updated and modernized provisions throughout the code. If you have a Utah trust, any references to the old Title 75 section numbers may need updating.
Asset protection trusts. Utah has enacted asset protection trust provisions, allowing trust creators to establish trusts that protect assets from their own future creditors under certain conditions.
No state estate tax or inheritance tax. Utah does not impose any state-level death taxes. Only the federal estate tax applies to estates exceeding the federal exemption.
Emerging trust jurisdiction. Utah is actively positioning itself to compete with Nevada, Wyoming, and other established trust-friendly states. The combination of 1,000-year trusts, asset protection, no state death taxes, and the 2024 modernization makes Utah an increasingly attractive option for trust planning.
TrustHelm tip: Utah's 2024 re-codification means the trust code has a new organization and new section numbers. TrustHelm's document vault can help you keep track of your trust documents and any amendments that reference the updated code provisions.
The most common Utah trust mistakes
Not funding the trust. As in every state, the most common mistake is failing to transfer assets into the trust.
Referencing outdated code sections. The 2024 re-codification moved provisions to new Title 75B. Trusts, amendments, and legal documents that reference old section numbers may need updating.
Missing the 60-day notice deadline. When a trust becomes irrevocable, the trustee must notify qualified beneficiaries within 60 days.
Not taking advantage of Utah's modernized framework. Many Utah trusts were created before the recent updates. Reviewing older trusts to ensure they benefit from the new provisions is worth the effort.
When to talk to an attorney
You should consult a Utah trust attorney if you need to understand how the 2024 re-codification affects your trust, if you are considering a 1,000-year dynasty trust or asset protection trust, if you have been named as trustee and need to understand your obligations, or if you recently moved to Utah and want to review your trust under Utah law.
If you need help finding a qualified estate planning attorney in your area, visit TrustHelm's Find an Attorney tool.
This guide is for educational purposes only and does not constitute legal advice. Consult a qualified attorney for decisions about your trust.