Utah State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Minimum age requirement to:

Holographic will recognized (Section 75-2-502 and 75-2-503)

State taxes:

Estate tax: Equal to federal credit for state death taxes (Section 59-11-103 and 59-11-104)
State gift tax:Inheritance tax: No inheritance tax (Section 59-11-103 and 59-11-104)
- No state gift tax (Section 59-11-103 and 59-11-104)
- Anatomical Gift Act (Section 26-28-3)
Inheritance tax: No inheritance tax (Section 59-11-103 and 59-11-104)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 75-2-102 to 75-2-103)

No surviving spouse, but there are surviving children:
- All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
Surviving spouse and
- Children of surviving spouse:
  - All of your estate will pass to your spouse
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - $50,000 and one-half (1/2) to surviving spouse, and
    - $50,000 and the other one-half (1/2), split equally among the surviving children
    - No children and both of your parents of deceased:
      - All of your estate will pass to your spouse
    - No children, but at least one of your parents survives you:
      - All of your estate will pass to your spouse
At least one parent survives you, but no surviving spouse or children:
- All of your estate will pass to your surviving parents equally
No spouse, children, or parents:
- Siblings (brothers and sisters) equally or to their children according to their per stirpes share. If none, then one-half (1/2) to maternal grandparents or their children according to their per stirpes share, and the other one-half (1/2) to paternal grandparents or their children according to their per stirpes share. If none, then to your next of kin

Who must be named as a beneficiary in your will:

Surviving spouse (Section 75-2-302), andChildren, born or adopted, and any grandchildren from you deceased children (Section 75-2-202)
- Surviving spouse must be given one-third of your augmented estate (Section 75-2-202)
Children, born or adopted, and any grandchildren from you deceased children (Section 75-2-202)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to divorced spouse (Section 75-2-804)
You get married without changing your will that does not provide for your new spouse:
- Will is not revoked and spouse is entitled to shares under state intestate law (Section 75-2-301)

Witnesses:

Property ownership (Section 57-1-5):

Common law state
Jointly held real estate is presumed to be held as tenancy in common, unless held jointly by spouses and then ownership is presumed to be a joint tenancy
Tenancy in common and joint tenancy are recognized in this state

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 75-2-504)
Living will: Directive to Physicians and Providers of Medical Services (Section 75-2-1104) requires a certification and examination by two physicians that you are in a terminal condition or persistent vegetative state
Special Power of Attorney for Health Care (Section 75-2-1106)
Durable Power of Attorney (Section 75-5-501)