Utah Code § 58-9-704: Interest earned on trust funds.

Interest earned on trust funds shall be available for expenditure according to the following priority:

(1) to pay the reasonable trustee expenses of administering the trust within a maximum amount established by rule;

(2) to pay within a maximum amount established by rule under Section 58-9-504 the reasonable provider expenses associated with:

(a) the sale of the plan;

(b) administering the collection, remittance, and accounting of the amount of payments made into the corpus of the trust; and

(c) reporting required with respect to those contracts:

(i) that have been sold; and

(ii) under which the provider is obligated;

(3) to pay the costs of providing any of the following for which the provider is obligated under a specific outstanding preneed funeral arrangement contract:

(a) personal property; and

(b) services at need; and

(4) to pay the provider available funds left in the individual trust account after:

(a) all costs of providing personal property and services for which the provider is obligated under the contract underlying the trust; or

(b)

(i) the contract is canceled as provided under this chapter; and

(ii) all amounts payable to the buyer, beneficiary, or any other person have been paid in full.