There is a newer version of the Utah Code
Utah Title 59 — Revenue And Taxation :: 59-18-103 — Applicability To Split Interest Trust Or Private Foundation Trust Created Before Or After Effective Date.
59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date.The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are created before or after the effective date of this chapter.
Renumbered and Amended by Chapter 2, 1987 General Session
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