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Utah Code
2018 Utah Code
Title 22 - Fiduciaries and Trusts
Chapter 7 - Utah Unitrust Act
Section 108 - Unitrust percentages.
Universal Citation:
UT Code § 22-7-108 (2018)
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22-7-108. Unitrust percentages.
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:
Enacted by Chapter 244, 2013 General Session
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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