Terms Used In Utah Code > Title 35A > Chapter 4 > Part 2 - Definitions

• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• base period: means the first four of the last five completed calendar quarters next preceding the first day of the individual's benefit year with respect to any individual whose benefit year commences on or after January 5, 1986. See Utah Code 35A-4-201
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefit year: means the 52 consecutive week period beginning with the first week with respect to which an individual files for benefits and is found to have an insured status. See Utah Code 35A-4-201
• Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
• Breach of trust: includes a violation by a trust director or trustee of a duty imposed on the director or trustee by the terms of the trust, this chapter, or the law of this state other than this chapter pertaining to trusts. See Utah Code 75-12-102
• Calendar quarter: means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent, as the department may by rule prescribe. See Utah Code 35A-4-201
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Workforce Services created in Section 35A-1-103. See Utah Code 35A-1-102
• Directed trust: means a trust for which the terms of the trust grant a power of direction. See Utah Code 75-12-102
• Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
• employer: means :
       (1)(a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
       (1)(b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
       (1)(c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
• Employing unit: means :
            (1)(a)(i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:

                 (1)(a)(i)(A) partnership;

                 (1)(a)(i)(B) association;

                 (1)(a)(i)(C) trust;

                 (1)(a)(i)(D) estate;

                 (1)(a)(i)(E) joint stock company;

                 (1)(a)(i)(F) insurance company;

                 (1)(a)(i)(G) limited liability company;

                 (1)(a)(i)(H) limited liability partnership;

                 (1)(a)(i)(I) joint venture;

                 (1)(a)(i)(J) corporation, whether domestic or foreign;

                 (1)(a)(i)(K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);

                 (1)(a)(i)(L) the legal representative of a deceased person; or

                 (1)(a)(i)(M) a tribal unit; or
            (1)(a)(ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202
• Employment office: means a free public employment office or branch operated by this or any other state as a part of a state-controlled system of public employment offices or by a federal agency charged with the administration of an unemployment compensation program or free public employment offices. See Utah Code 35A-4-201
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• federal executive agency: means an executive agency, as defined in Utah Code 35A-4-203
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Franchise: means the same as that term is defined in Utah Code 35A-4-203
• Franchisee: means the same as that term is defined in Utah Code 35A-4-203
• Franchisor: means the same as that term is defined in Utah Code 35A-4-203
• Fund: means the Unemployment Compensation Fund established by this chapter. See Utah Code 35A-4-201
• Hospital: means an institution that is licensed, certified, or approved by the Department of Health as a hospital. See Utah Code 35A-4-202
• Insured average annual wage: means on or before the 15th day of May of each year, the total wages of insured workers for the preceding calendar year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding calendar year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
• Insured average fiscal year wage: means on or before the 15th day of November of each year, the total wages of insured workers for the preceding fiscal year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding fiscal year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
• Insured status: means that an individual has, during the individual's base-period, performed services and earned wages in employment sufficient to qualify for benefits under Section 35A-4-403. See Utah Code 35A-4-201
• Insured work: means employment for an employer, as defined in Section 35A-4-203. See Utah Code 35A-4-201
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Power of direction: includes a power over the investment, management, or distribution of trust property or other matters of trust administration. See Utah Code 75-12-102
• Probate: Proving a will
• State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
• State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Utah Code 75-12-102
• Statute: A law passed by a legislature.
• Terms of a trust: means :
       (8)(a) subject to Subsection (8)(b), the manifestation of the settlor's intent regarding a trust's provisions as:

            (8)(a)(i) expressed in the trust instrument; or

            (8)(a)(ii) established by other evidence that would be admissible in a judicial proceeding; or
       (8)(b) the trust's provisions as established, determined, or amended by:

            (8)(b)(i) a trustee or trust director in accordance with applicable law;

            (8)(b)(ii) a court order; or

            (8)(b)(iii) a nonjudicial settlement agreement under Section 75-7-110. See Utah Code 75-12-102
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Tribal unit: means a subdivision, subsidiary, or business enterprise wholly owned by an American Indian tribe. See Utah Code 35A-4-201
• Trust: includes :
            (60)(a)(i) a health savings account, as defined in Section 223of the Internal Revenue Code;
            (60)(a)(ii) an express trust, private or charitable, with additions thereto, wherever and however created; or
            (60)(a)(iii) a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. See Utah Code 75-1-201 v2
• Trust director: means a person that is granted a power of direction by the terms of a trust to the extent the power is exercisable while the person is not serving as a trustee, regardless of whether:
       (9)(a) the terms of the trust refer to the person as a trust director; or
       (9)(b) the person is a beneficiary or settlor of the trust. See Utah Code 75-12-102
• Trustee: A person or institution holding and administering property in trust.
• Trustee: includes an original, additional, and successor trustee, and a cotrustee. See Utah Code 75-12-102
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
• wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
• Week: means the period or periods of seven consecutive calendar days as the department may prescribe by rule. See Utah Code 35A-4-201