Definitions for part.
Utah Code § 75B-1-201
in effect75B-1-201. Definitions for part.
As used in this part, "retirement trust" means a trust:
(1) created by an employer as part of a pension, stock bonus, disability, death benefit, profit sharing, retirement, or similar plan primarily for the benefit of an employee or the employee's family, appointee, or beneficiary;
(2) to which contributions are made by the employer or employee; and
(3) that is created for the purpose of distributing principal or income to the employee or the employee's family, appointee, or beneficiary.
Amended by Chapter 310, 2025 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title75B/Chapter1/75B-1-S201.html?v=C75B-1-S201_2025050720250507Fetched: 10/26/2026