Utah Code § 75B-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.