Utah Code 59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date
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Terms Used In Utah Code 59-18-103
- Private foundation trust: means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a). See Utah Code 59-18-102
- Split interest trust: means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2). See Utah Code 59-18-102
The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are created before or after the effective date of this chapter.