New to estate planning? You’re in the right place. A living trust is a legal document that holds your family’s assets so they pass directly to your loved ones — no probate court, no delays, no public record. That’s the core idea.
If you’re just starting to figure this out, I’d suggest reading Having the Estate Planning Talk with Your Parents first — it walks through the whole picture and how to get the conversation started. Then come back here for the Utah-specific rules.
Already know the basics? Keep scrolling — everything below is specific to Utah.
You’re not alone in this. As someone who went through the estate planning process with my own aging parents, I know the weight of these conversations — the awkwardness, the guilt, the fear that you’re not doing enough or doing it too late. Take a breath. You’ve found the right place, and Utah has quietly built one of the strongest estate planning toolkits in the Intermountain West.
Here’s the headline: Utah has no state estate tax, no inheritance tax, and no gift tax. The state allows 1,000-year dynasty trusts, has a domestic asset protection trust (DAPT) statute with one of the shortest creditor notice periods in the nation, and just added trust decanting authority in 2025. Combined with TOD deeds and a streamlined UPC probate system, Utah families have powerful tools.
But two traps catch families off guard. First, Utah uses expanded Medicaid estate recovery — the state can recover long-term care costs from joint accounts, TOD/POD designations, and even revocable living trusts, not just probate assets. Second, if your family moved to Utah from Idaho, Nevada, Arizona, or New Mexico (all community property states), you need to understand how Utah treats your existing property — because getting it wrong can cost your family the double step-up in basis.
Here’s everything you need to know — no legal jargon, just clear answers from a son who’s been through it.
Utah’s Trust Law: A Modern Toolkit
Utah adopted both the Uniform Probate Code (UPC) and the Uniform Trust Code (UTC). In 2024, the legislature undertook a major recodification — moving trust and fiduciary law into new Title 75A (Fiduciaries) and Title 75B (Trusts), effective September 1, 2024 (SB 79). This is the most significant structural reorganization of Utah estate law in decades.
Revocable Living Trust
- Avoids probate — assets pass directly to beneficiaries without court involvement
- You maintain full control — revocable and amendable during your lifetime
- Privacy — trust assets don’t become public court records
- Incapacity protection — successor trustee steps in without court-appointed guardianship
- Does NOT protect from Medicaid recovery — Utah uses expanded recovery
- Works alongside TOD deeds for comprehensive probate avoidance
Irrevocable Trust
- Once established, you give up control — the trade-off for asset protection and tax benefits
- DAPT available — Utah allows self-settled asset protection trusts (Title 75B, Ch. 1, Part 3) with a 120-day minimum creditor notice period — one of the shortest nationally
- Dynasty trusts: Up to 1,000 years (§75-2-1203 — USRAP modified)
- Medicaid protection — if funded 5+ years before applying
- Directed trusts — split trustee duties among multiple parties
- Trust decanting — newly added by SB 206 (2026), allowing trustees to move assets to a new trust with updated terms
Utah Rules at a Glance
Probate Rules
- Court system: District courts handle probate (no separate probate court)
- Probate code: Full Uniform Probate Code adopted (Title 75)
- Default: Unsupervised administration — personal representative acts independently
- Informal probate: Application to registrar — most common for uncontested estates
- Small estate affidavit: Personal property up to $100,000 (30 days after death; vehicles/boats/trailers excluded from limit)
- Typical timeline: 9–18 months
- Court filing fee: $375
- TOD deeds available (§75-6-401 et seq.)
Tax Rules & Property
- No state estate tax
- No inheritance tax
- No gift tax
- Trust income tax: 4.50% flat rate (2025, reduced from 4.55%)
- Common law (separate property) state
- Tenancy by the entirety: Available for married couples (treated as joint tenancy, §57-1-5)
- Joint tenancy: Now the default for co-owned property (May 2024, HB 37)
- Homestead exemption: $52,400 individual / $104,800 married (indexed)
2024 joint tenancy change: Effective May 1, 2024 (HB 37), any two or more persons listed on a deed are now presumed to hold as joint tenants with right of survivorship. Previously, specific language like “as joint tenants” was required. This change is not retroactive — deeds created before May 1, 2024 follow the old rules. If you co-own property but don’t want survivorship (for example, you want your share to pass to your children instead), your deed needs to explicitly state tenancy in common.
The Medicaid Recovery Trap
Critical warning: Utah uses expanded Medicaid estate recovery. The Utah Office of Recovery Services can recover Medicaid costs from assets passing through revocable living trusts, joint accounts, life estates, and TOD/POD designations — not just the probate estate. A revocable living trust alone does NOT protect your family’s assets from Medicaid claims after death.
This is the single most important planning fact most Utah families don’t know. The 5-year look-back period applies to all transfers. The most effective protection is an irrevocable trust (such as a Medicaid Asset Protection Trust) funded at least 5 years before a Medicaid application. Recovery is deferred while a surviving spouse, child under 21, or blind/disabled child survives.
Community Property Cross-Border Issues
This section matters for every family that has moved to Utah from another state — especially from Idaho, Nevada, Arizona, or New Mexico (all community property states that share a border with Utah). California, Texas, and Washington families who relocate to Utah face the same issue.
Utah is a common law state, but it protects your community property. The Uniform Disposition of Community Property Rights at Death Act (SB 168) provides that property acquired as community property retains its community character when one spouse dies domiciled in Utah. This preserves the double step-up in basis — potentially saving your family thousands in capital gains taxes.
Example: A couple accumulated $500,000 in a brokerage account while living in Nevada (community property). They retire to St. George. Under SB 168, when one spouse dies, the entire account gets a step-up in basis — not just the deceased spouse’s half. Without this protection, the surviving spouse could owe capital gains tax on the appreciated half they “already owned.”
What you need to do: If you moved to Utah from a community property state, review your estate plan with a Utah attorney who understands cross-border property characterization. Make sure your assets are properly documented so the community property treatment is preserved. Don’t assume that titling changes automatically convert community property to separate property — the character follows the asset, not the state you live in.
Utah’s DAPT: Asset Protection Without Leaving the State
Utah enacted a Domestic Asset Protection Trust (DAPT) statute, now codified at Title 75B, Chapter 1, Part 3 (§75B-1-301 et seq.). This allows you to create an irrevocable trust, transfer assets into it, and still be a beneficiary — while shielding those assets from future creditors.
Key Requirements
- The trust must be irrevocable
- The settlor must sign a sworn affidavit each time the trust is funded, attesting that the transfer is not intended to defraud creditors
- At least one trustee must be a Utah resident or Utah-based institution
- Pre-existing creditors have a 2-year window from the transfer date (§75B-1-302(6))
- The statute of limitations can be reduced to 120 days by mailing notice to known creditors or publishing notice for unknown creditors — one of the shortest seasoning periods in the nation
Utah’s DAPT is a strong option for families wanting asset protection without establishing trust situs in a remote state like South Dakota or Nevada. The 120-day creditor notice option is a significant competitive advantage — most DAPT states require 2-4 years of seasoning before protection fully attaches.
Official Sources
Utah Code Title 75 — Uniform Probate Code · Utah Code Title 75B — Trusts · Utah Code Title 75A — Fiduciaries · §75-2-1201 et seq. — Rule Against Perpetuities (1,000 years) · Utah State Tax Commission — Inheritance Tax · Utah State Bar
What Estate Planning Costs in Utah
| What You’re Paying For | Typical Range in Utah | When You’d Use It |
|---|---|---|
| Simple will | $250 – $800 | Single person, straightforward assets, no trust needed |
| TOD deed (per property) | $200 – $400 | Quick, low-cost probate avoidance for a single property |
| Revocable living trust (individual) | $900 – $2,700 | Individual wanting probate avoidance + incapacity protection |
| Revocable living trust (married couple) | $1,500 – $3,500 | Married couple — probate avoidance, incapacity planning |
| Full estate plan package (trust + will + POA + advance directive) | $900 – $3,900+ | Most families — this is what you actually need |
| DAPT (asset protection trust) | $1,500 – $10,000 | High-net-worth families needing creditor protection while remaining a beneficiary |
Salt Lake City vs. rural Utah: Firms in the Salt Lake metro area (Salt Lake City, Sandy, Draper) and along the Wasatch Front (Provo, Ogden) charge at the higher end of the range. St. George has seen price increases with population growth. Rural and southeastern Utah generally has lower overhead and lower fees, but fewer estate planning specialists. Hourly rates range from $200–$500 statewide.
Want to understand exactly what you’ll pay? Many Utah estate planning attorneys offer initial consultations for free to $400. The Utah State Bar’s Find a Lawyer tool can connect you with trust and estate specialists. Find Utah estate planning attorneys below.
With a Trust vs. Without (Probate) in Utah
| Factor | With a Living Trust | Without (Probate) | Why It Matters |
|---|---|---|---|
| Timeline | Weeks to a few months | 9–18 months (longer if contested) | UPC makes probate relatively orderly, but trust distribution is still faster |
| Cost | $900–$3,900 (one-time trust creation) | $2,000–$5,000+ in attorney fees + $375 court filing + publication costs | Trust costs are one-time; probate costs recur each generation |
| Privacy | Completely private | Public record — will, petition, inventory filed with district court | Trust assets and beneficiaries remain confidential |
| Medicaid recovery | Revocable trust: assets still subject to recovery | Probate estate: subject to recovery | Neither protects — irrevocable trust needed (5+ years before Medicaid application) |
| Court involvement | None | Required — informal (registrar) or formal (judge) through district court | Informal probate is efficient, but trust avoids court entirely |
| Out-of-state property | No ancillary probate needed | Separate probate in each state | Important for families with property in Idaho, Nevada, Arizona, or Colorado |
| Incapacity protection | Successor trustee steps in seamlessly | Court-supervised conservatorship needed | Conservatorship is public, expensive, and emotionally difficult |
Estate Planning Readiness Checklist for Utah
Estate Planning Readiness Checklist — Utah
Check each item you feel confident about. Your progress is saved automatically.
Most families begin exactly where you are. Here are the best next steps:
- What Is a Living Trust? — the complete beginner's guide
- Having the Estate Planning Talk — how to start the conversation
- How to Avoid Probate — why this matters
You have a solid foundation. Fill in the remaining gaps:
- Funding Your Trust — how to retitle assets
- The 5 Documents Every Family Needs
- Estate Tax & Gift Tax Guide
You understand the fundamentals and you're prepared to work with a professional. The next step is finding an estate planning attorney who knows Utah law.
Common Estate Planning Mistakes in Utah
A trust only avoids probate for assets that have been retitled into it. An unfunded trust is just an expensive stack of paper. Real estate, bank accounts, and investments all need to be moved into the trust’s name.
A will does not avoid probate — it goes through it. A will tells the probate court what you want, but the court still controls the process. Only a trust, joint ownership, beneficiary designations, and certain deeds bypass probate entirely.
Retirement accounts (401k, IRA) and life insurance pass by beneficiary designation — not by your will or trust. Outdated designations (like a former spouse) override everything else in your estate plan.
A trust handles what happens after death, but a durable power of attorney and healthcare directive handle what happens if you become incapacitated. Without these, your family may need an expensive court-supervised guardianship.
There is no perfect time to plan your estate. Every day without a plan is a day your family is unprotected. The best time to start is right now — even if you begin with just the basics.
The best way to avoid these mistakes? Work with an estate planning attorney who knows Utah law. A qualified attorney will catch the state-specific issues that generic online advice misses.
Water Rights, Mineral Rights, and Land Planning
For families in rural Utah, the most valuable assets may not be in financial accounts — they’re in the land and the rights attached to it.
Water Rights
- Utah follows the prior appropriation doctrine — “first in time, first in right”
- Water rights are real property and can be inherited, sold, and transferred separately from the land
- If a water right is appurtenant to the land, it transfers with the property unless specifically reserved
- Estate plans must specifically address water rights to avoid unintended separation from land — if the trust document doesn’t mention them, they may not transfer as intended
Mineral Rights
- Approximately one-sixth of Utah is “split estate” land where surface and mineral rights are separately owned
- Oil, gas, coal, uranium, and copper interests create complex valuation and income tax planning challenges
- The Utah Surface Owner Protection Act of 2012 balances surface and mineral rights holder interests
- Mineral interests should be specifically addressed in estate plans — without explicit provisions, they may pass by default under intestacy rules, fragmenting ownership across generations
- Dynasty trusts (up to 1,000 years in Utah) can help consolidate mineral ownership and prevent the fractionation problem
Tribal Land
Utah has eight federally recognized tribes, with the most significant estate planning implications involving the Ute Indian Tribe (Uintah and Ouray Reservation) and the Navajo Nation (southeastern Utah). Trust land is subject to federal probate under AIPRA, not Utah state law. Families with interests in both tribal/allotted land and off-reservation property face dual probate systems and need attorneys experienced in both Utah state law and federal Indian law.
Other Important Planning Tools in Utah
Utah Advance Health Care Directive
Utah’s healthcare directive is governed by the Advance Health Care Directive Act (Utah Code §75-2a-101 et seq.). It combines:
- Living will — states your medical treatment preferences
- Appointment of agent — names someone to make healthcare decisions when you cannot
- A statutory optional form is available at §75-2a-117
Utah also uses the POLST (Provider Order for Life-Sustaining Treatment) program — a set of medical orders signed by a physician that applies to seriously ill patients and is immediately actionable by emergency personnel.
Learn more about healthcare directives →
Financial Power of Attorney
Utah adopted the Uniform Power of Attorney Act (UPOAA) in 2016, recently recodified to Title 75A, Chapter 2 (§75A-2-101 et seq.), effective September 2024. SB 206 (2026) further clarified capacity requirements. Key features:
- Durable by default — does not terminate upon incapacity unless the document expressly says so
- Effective immediately unless the document states otherwise
- Third parties are required to accept a properly executed POA
Learn more about powers of attorney →
Long-Term Care Considerations
Given Utah’s expanded Medicaid estate recovery, long-term care planning requires special attention. The 5-year look-back applies. A revocable trust, joint accounts, and TOD designations do not provide protection. An irrevocable Medicaid Asset Protection Trust funded at least five years before a potential Medicaid application is the most effective strategy.
Learn more about long-term care planning →
Find a Utah Estate Planning Attorney
Find a Utah Estate Planning Attorney
Utah’s DAPT statute, dynasty trust options, expanded Medicaid recovery rules, community property cross-border issues, and the 2024-2025 recodification create a planning landscape where professional guidance pays for itself. Whether you’re in Salt Lake City, Provo, St. George, or rural Utah, an attorney who understands both Utah’s modern trust tools and your family’s specific situation can save significant money and protect what matters most.
Use the directories below to find a qualified estate planning attorney in your area, or email us and we’ll point you in the right direction.
Where are you in this journey?
- My parents are getting older — just starting to think about this
- We need a plan now — ready to take action
- Settling an estate — dealing with a parent’s passing
Utah attorney directories:
- Utah State Bar — Find a Lawyer
- Utah Estate Planning Council
- American College of Trust and Estate Counsel (ACTEC) — Find a Fellow
- National Academy of Elder Law Attorneys (NAELA)
Questions to Ask Before You Hire a Utah Estate Planning Attorney
- How many estate plans do you create per year, and what percentage of your practice is trust and estate work?
- How does Utah’s expanded Medicaid estate recovery affect our plan — do we need irrevocable trust planning?
- We moved from [Idaho/Nevada/Arizona/California] — how should we handle our community property in Utah?
- Should we consider a Utah DAPT for asset protection, or would an out-of-state trust be more appropriate?
- Should we use TOD deeds, a trust, or both for our real estate?
- What’s included in your flat fee (trust, pour-over will, POA, advance directive, trust funding)?
- Will you help with funding the trust — retitling deeds, bank accounts, and investment accounts?
Recent Utah Updates
- 2025 — SB 206 (Estate Planning Amendments): Added trust decanting authority (new). Amended testamentary capacity standards. Clarified capacity requirements for powers of attorney and advance directives. Refined the DAPT statute under Title 75B. Further updated the RAP for powers of appointment.
- 2025 — Income Tax Reduction: Flat rate reduced from 4.55% to 4.50%, effective January 1, 2025. Applies to trusts and estates.
- 2024 — SB 79 (Major Recodification): Restructured all trust and fiduciary law. Title 22 (Fiduciaries and Trusts) recodified into Title 75A (Fiduciaries) and Title 75B (Trusts), effective September 1, 2024. Existing trust documents referencing old statutory sections remain valid but may benefit from updating.
- 2024 — HB 37 (Joint Tenancy Default): Effective May 1, 2024. Any two or more persons on a deed are now presumed to hold as joint tenants with right of survivorship. Not retroactive.
Last reviewed: February 2026
Last updated: February 2026. I review Utah’s estate planning rules quarterly and update this page whenever laws change. Bookmark it.
Go Deeper: Estate Planning Guides
| Guide | What You’ll Learn |
|---|---|
| Living Trusts: The Complete Guide | What a living trust is, how it works, and whether your family needs one — the foundation |
| How to Avoid Probate | Every method to keep your family out of court — trusts, TOD accounts, joint tenancy, and more |
| Having the Estate Planning Talk | How to start the hardest conversation your family will ever have — with scripts and strategies |
| Estate Tax Planning | Federal and state estate taxes, gift tax exclusions, and the step-up in basis explained |
| How to Fund Your Trust | The step everyone forgets — how to actually move your assets into your trust |
| The 5 Documents Every Family Needs | Trust, will, powers of attorney, healthcare directive — the complete package |
| Protecting Your Parents’ Legacy | Long-term care, Medicaid, blended families, and the threats nobody warns you about |
| Compare State Estate Planning Rules | See how your state compares on probate costs, estate taxes, and trust-friendly features |