{"data":{"id":"us-ut/utah-code-75a-5-402","jurisdiction":"us-ut","citation":"Utah Code § 75A-5-402","heading":"Receipts from entity -- Distribution from trust or estate.","body":"(1) A fiduciary shall allocate:\n(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\n(b) to principal an amount received as a distribution of principal from the trust or estate.\n(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.","path":["Title 75A Fiduciaries","Chapter 75A-5 Uniform Fiduciary Income and Principal Act","Part 75A-5-4 Allocation of Receipts"],"source_url":"https://le.utah.gov/xcode/Title75A/Chapter5/75A-5-S402.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"45bb1813eaf6583ceaced8bd84c3d702729ee23b07790ccd1e3d5d5ceb0832f1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-75a-5-401","next":"us-ut/utah-code-75a-5-403"},"notice":"GroundRules: Original legal text. Not legal advice."}