Utah Code § 75A-5-402: Receipts from entity -- Distribution from trust or estate.

(1) A fiduciary shall allocate:

(a) to income an amount received as a distribution of income, including a unitrust distribution under Part 3, Unitrust, from a trust or estate in which the fiduciary has an interest, other than an interest the fiduciary purchased in a trust that is an investment entity; and

(b) to principal an amount received as a distribution of principal from the trust or estate.

(2) If a fiduciary purchases, or receives from a settlor, an interest in a trust that is an investment entity, Section 75A-5-401, 75A-5-415, or 75A-5-416 applies to a receipt from the trust.