Estate Planning in Utah

Estate planning in Utah involves navigating a specific set of state laws that differ in important ways from neighboring states. Understanding these distinctions helps ensure your documents will be valid and your wishes carried out as intended.

Like all states, Utah recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2Utah Code § 75-2-502Verified Sep 16, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later. The state also recognizes holographic (handwritten) wills, though these have stricter proof requirements and are more vulnerable to legal challenges.

A Utah healthcare power of attorney is signed before 1Utah Code § 75A-9-110 (formerly § 75A-3-303)Verified Jul 15, 2026View source witness; notarization is not requiredUtah Code § 75A-9-110 (formerly § 75A-3-303)Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsUtah Code § 75A-9-110 (formerly § 75A-3-303)Verified Jul 15, 2026View source old and cannot be the named agent or employees of the facility where the principal is a patient. The agent must be at least 18 yearsUtah Code § 75A-9-110 (formerly § 75A-3-303)Verified Jul 15, 2026View source old, and Utah bars employees of the treating facility from serving, subject to the statute’s exceptions.

A Utah financial power of attorney must be notarizedUtah Code § 75A-2-105Verified Sep 20, 2026View source; witnesses are not required. The document is durable by defaultUtah Code § 75A-2-105Verified Sep 20, 2026View source: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedUtah Code § 75A-2-105Verified Sep 20, 2026View source. The state adopted the Uniform Power of Attorney Act in 2016, modernizing its rules around financial powers of attorney. Documents created before 2016 may not reflect the current law’s protections.

Utah does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

Utah does not require a revocable living trust to be notarizedUtah Code Title 75B, Ch. 2 (eff. 5/7/2025; formerly § 75-7-101 et seq.)Verified Jul 15, 2026View source. Utah allows transfer-on-death deeds for real estate, enabling property to pass directly to named beneficiaries without probate. This is a significant probate avoidance tool that doesn't require creating a trust. Transferring property into a revocable trust does not trigger a property tax reassessment in Utah, so property taxes remain at their current level.

Utah automatically revokes an ex-spouse as beneficiary on life insurance, retirement accounts, and similar designations upon divorce. However, these automatic revocations can be overridden by a divorce decree or by re-designating the ex-spouse after the divorce. Utah provides full creditor protection for inherited IRAs, meaning creditors cannot reach these funds—a protection not available in every state.

Utah fully authorizes remote online notarization (RON) for estate planning documents, including wills, trusts, healthcare directives, powers of attorney. RON covers the notarization step; whether the whole signing can happen remotely also depends on whether the document's witnesses may attend by video.