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Utah Code
2025 Utah Code
Title 75B - Trusts
Chapter 3 - Uniform Directed Trust Act
Section 105 - Exclusions.
Universal Citation:
UT Code § 75B-3-105 (2025)
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Effective 5/7/2025
75B-3-105. Exclusions.
Renumbered and Amended by Chapter 310, 2025 General Session
75B-3-105. Exclusions.
- (1)As used in this section, "power of appointment" means a power that enables a person acting in a nonfiduciary capacity to designate a recipient of an ownership interest in, or another power of appointment over, trust property.
- (2)This chapter does not apply to:
- (a)a power of appointment;
- (b)a power to appoint or remove a trustee or trust director;
- (c)a power of a settlor over a trust to the extent the settlor has a power to revoke the trust;
- (d)a power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:
- (i)the beneficiary; or
- (ii)another beneficiary represented by the beneficiary under Chapter 2, Part 3, Representation, with respect to the exercise or nonexercise of the power; or
- (e)power over a trust if:
- (i)the terms of the trust provide that the power is held in a nonfiduciary capacity; and
- (ii)the power must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under the Internal Revenue Code of 1986, as amended, and any related Internal Revenue Service regulations.
- (3)Unless the terms of a trust provide otherwise, a power granted to a person to designate a recipient of an ownership interest in, or power of appointment over, trust property that is exercisable while the person is not serving as trustee is a power of appointment and not a power of direction.
Renumbered and Amended by Chapter 310, 2025 General Session
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