Utah Code § 49-11-620: Closing the retirement account -- Status of retirees and beneficiaries.

(1) The monthly benefit payable for the month a retiree, beneficiary, or alternate payee dies shall be a full monthly benefit and shall be payable to the estate of the deceased.

(2) If more than one year has elapsed since the death of a retiree whose designated beneficiary is deceased and whose account payable to the beneficiary amounts to $100 or less, the account shall be closed and further payment may not be made.