{"data":{"id":"us-ut/utah-code-75b-3-105","jurisdiction":"us-ut","citation":"Utah Code § 75B-3-105","heading":"Exclusions.","body":"(1) As used in this section, \"power of appointment\" means a power that enables a person acting in a nonfiduciary capacity to designate a recipient of an ownership interest in, or another power of appointment over, trust property.\n(2) This chapter does not apply to:\n(a) a power of appointment;\n(b) a power to appoint or remove a trustee or trust director;\n(c) a power of a settlor over a trust to the extent the settlor has a power to revoke the trust;\n(d) a power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:\n(i) the beneficiary; or\n(ii) another beneficiary represented by the beneficiary under Chapter 2, Part 3, Representation, with respect to the exercise or nonexercise of the power; or\n(e) power over a trust if:\n(i) the terms of the trust provide that the power is held in a nonfiduciary capacity; and\n(ii) the power must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under the Internal Revenue Code of 1986, as amended, and any related Internal Revenue Service regulations.\n(3) Unless the terms of a trust provide otherwise, a power granted to a person to designate a recipient of an ownership interest in, or power of appointment over, trust property that is exercisable while the person is not serving as trustee is a power of appointment and not a power of direction.","path":["Title 75B Trusts","Chapter 75B-3 Uniform Directed Trust Act"],"source_url":"https://le.utah.gov/xcode/Title75B/Chapter3/75B-3-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"3ff2e3c8c40b1bc56ecbe95e4bbc3f77548ed4856810254527a533399edbf875","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-75b-3-104","next":"us-ut/utah-code-75b-3-106"},"notice":"GroundRules: Original legal text. Not legal advice."}