Declaration of Trust — Utah UTC Adopted
State-specific requirements for creating a Declaration of Trust in Utah.Create yours now →
Certificate of Trust · At a glance
Utah · summary of the record on file
Utah Code Title 75B, Chapter 2 (Utah Uniform Trust Code); Utah Code § 75B-2-1013 (certification of trust); Utah Code Title 75B, Chapter 1, Part 3 (Asset Protection Trust)Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Notarization is not required for the trust instrument itself, but real property transactions and certificates of trust may require notarization or acknowledgment for recording purposes.
- Witnesses: Utah does not require witnesses for trust execution.
- Recording: Notarization is not required for the trust instrument itself, but real property transactions and certificates of trust may require notarization or acknowledgment for recording purposes.
- Source URL: https://le.utah.gov/xcode/Title75B/Chapter2/75B-2-S1013.html
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Utah Code Title 75B, Chapter 2 (Utah Uniform Trust Code); Utah Code § 75B-2-1013 (certification of trust); Utah Code Title 75B, Chapter 1, Part 3 (Asset Protection Trust)
Execution Requirements
Under the Utah Uniform Trust Code, the trust instrument must be signed by the settlor. Utah does not require witnesses for trust execution. Notarization is not required for the trust instrument itself, but real property transactions and certificates of trust may require notarization or acknowledgment for recording purposes. Utah recognizes electronic-only trusts.
Business Trust Treatment
Utah requires foreign business trusts to register with the Division of Corporations and Commercial Code under Utah Code Title 16, Chapter 15. Business trusts are treated as business entities requiring a registered agent and are subject to registration requirements similar to corporations and LLCs. Massachusetts-style business trusts must comply with foreign entity registration requirements.
Favorable Trust Laws
Utah has no state estate tax, no inheritance tax, and no gift tax. The state permits 1,000-year dynasty trusts, providing an extremely long perpetuities period. Utah has a Domestic Asset Protection Trust (DAPT) statute under Utah Code Title 75B, Chapter 1, Part 3, permitting self-settled asset protection trusts that meet its statutory requirements. Self-settled spendthrift trusts are permitted with specific statutory requirements.
Unique Factors
Utah has a Domestic Asset Protection Trust statute under Utah Code Title 75B, Chapter 1, Part 3. The state permits 1,000-year dynasty trusts, effectively allowing multi-generational wealth transfer. Utah recognizes electronic-only trusts, which is progressive for digital estate planning.
Certification of Trust in Utah
Under Utah Code § 75B-2-1013, a certification of trust must contain: (a) that the trust exists and the date the trust instrument was executed; (b) the identity of the settlor; (c) the identity and address of the currently acting trustee; (d) the powers of the trustee in the pending transaction; (e) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; (f) the authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required in order to exercise powers of the trustee; (g) the name in which title to trust property may be taken. A certification of trust may be signed or otherwise authenticated by any trustee. Must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. Need not contain the dispositive terms of a trust. A recipient may require excerpts designating the trustee and conferring power to act.
Already have a trust? You may also need a Certificate of Trust for Utah to prove its existence to banks and institutions.
How a Declaration of Trust works in Utah
A declaration of trust is the written instrument that creates a trust. The settlor states an intent to hold property for named beneficiaries and appoints a trustee to manage it. Under the Utah Uniform Trust Code (Utah Code Title 75B, Chapter 2), the instrument must be signed by the settlor. Utah does not require witnesses, does not require notarization for the trust instrument itself, and recognizes electronic-only trusts. The trust becomes active when it is funded: real property moves by a new deed to the trustee, and bank and brokerage accounts are retitled in the name of the trust or trustee. A successor trustee named in the document takes over if the acting trustee steps down, becomes incapacitated, or dies. When proof of the trust is needed, Utah Code § 75B-2-1013 lists what a certification of trust may contain, and a third party may require the trustee to furnish excerpts.
Frequently asked questions
Does a Utah declaration of trust have to be notarized or witnessed?
Under the Utah Uniform Trust Code, the trust instrument must be signed by the settlor. Witnesses are not required, and notarization is not required for the trust instrument itself. Notarization or an acknowledgment may still be required for recording purposes, such as real property transactions or a certificate of trust. Utah also recognizes electronic-only trusts, so the signed instrument does not have to exist on paper.
Can a Utah trust continue for 1,000 years?
Yes. Utah permits 1,000-year dynasty trusts, an extremely long perpetuities period that allows wealth transfers across many generations. Utah also permits self-settled spendthrift trusts when specific statutory requirements are met. These rules come from Utah Code Title 75B, which sets the ground rules for how long a trust may last and when it can protect trust property. A document's wording and how the trust is administered still determine what happens in any particular case.
What goes in a certification of trust under Utah Code § 75B-2-1013?
The statute lists the contents: that the trust exists and the date the instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the trustee's powers for the pending transaction, whether the trust is revocable and who holds the power to revoke, cotrustee signing authority, and the name in which title to trust assets is held. A third party may require the trustee to furnish excerpts.
How does Utah treat business trusts?
Business trusts are treated as business entities, not as ordinary family trusts. Utah requires foreign business trusts to register with the Division of Corporations and Commercial Code under Utah Code Title 16, Chapter 15, and they need a registered agent, similar to corporations and LLCs. This registration path is separate from a declaration of trust created under the Utah Uniform Trust Code, which does not involve entity registration.
Common mistakes
Common issues include assuming Utah law requires witnesses or notarization for the trust instrument itself (it requires neither, though recording-related steps such as deeds or certificates of trust may call for an acknowledgment), and leaving the trust unfunded so that property never actually moves into it through a new deed or retitled accounts. Another frequent mix-up is treating a business trust like a family trust: Utah requires foreign business trusts to register with the Division of Corporations and Commercial Code and to maintain a registered agent. People also assume asset-protection provisions apply on their own; Utah's statute permits self-settled asset protection trusts only when its statutory requirements are met. Documents that omit a successor trustee, or that do not match the certification of trust described in § 75B-2-1013, create avoidable friction during administration.
Utah notes
Utah operates under the Utah Uniform Trust Code, Utah Code Title 75B, Chapter 2, and the state recognizes electronic-only trusts. Certification of trust contents are set by § 75B-2-1013, and a third party may require the trustee to furnish excerpts from the trust instrument. Utah levies no state estate tax, no inheritance tax, and no gift tax. The state permits 1,000-year dynasty trusts, an exceptionally long perpetuities period for multi-generational transfers. Utah Code Title 75B, Chapter 1, Part 3 provides the Domestic Asset Protection Trust statute, which permits self-settled asset protection trusts that meet its statutory requirements, and self-settled spendthrift trusts are permitted with specific statutory requirements. Business trusts follow a separate track: Utah requires foreign business trusts to register with the Division of Corporations and Commercial Code under Utah Code Title 16, Chapter 15 and, like corporations and LLCs, they need a registered agent.