Estate Planning Laws in Utah.

Utah has adopted the Uniform Probate Code. Provides for informal, formal, and supervised probate administration.

A will must be in writing, signed by the testator (or by another at the testator's direction in the testator's presence), and signed by at least 2 individuals within a reasonable time after witnessing the signing.

A holographic will is valid if the signature and material portions are in the testator's handwriting, even without witnesses.

Comprehensive trust code governing creation, modification, termination, and administration of trusts.

Utah permits self-settled spendthrift trusts (asset-protection trusts). After a 2-year seasoning period, future creditors generally cannot reach trust assets.

Personal property of a decedent with aggregate value not exceeding $100,000 may be transferred by affidavit 30 days after death.

A surviving spouse may elect against the will and take a percentage of the augmented estate varying by length of marriage.

Utah permits owners of real property to execute recorded TOD deeds. Property passes automatically at death outside of probate.

Utah has no estate tax and no inheritance tax.

Utah authorizes combined advance health-care directives (living will plus health-care agent designation).