Utah Code § 58-9-704

Interest earned on trust funds
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Interest earned on trust funds shall be available for expenditure according to the following
priority:
(1) to pay the reasonable trustee expenses of administering the trust within a maximum amount
established by rule;

(2) to pay within a maximum amount established by rule under Section 58-9-504 the reasonable
provider expenses associated with:
(a) the sale of the plan;
(b) administering the collection, remittance, and accounting of the amount of payments made into
the corpus of the trust; and
(c) reporting required with respect to those contracts:
(i) that have been sold; and
(ii) under which the provider is obligated;
(3) to pay the costs of providing any of the following for which the provider is obligated under a
specific outstanding preneed funeral arrangement contract:
(a) personal property; and
(b) services at need; and
(4) to pay the provider available funds left in the individual trust account after:
(a) all costs of providing personal property and services for which the provider is obligated under
the contract underlying the trust; or
(b)
(i) the contract is canceled as provided under this chapter; and
(ii) all amounts payable to the buyer, beneficiary, or any other person have been paid in full.

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