Utah Code § 75A-5-407

Receipts not normally apportioned -- Insurance policy or contract
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(1) This section does not apply to a contract to which Section 75A-5-409 applies.
(2)
(a) Except as otherwise provided in Subsection (3), a fiduciary shall allocate to principal the
proceeds of a life insurance policy or other contract received by the fiduciary as beneficiary,
including a contract that insures against damage to, destruction of, or loss of title to an asset.
(b) The fiduciary shall allocate dividends on an insurance policy:
(i) to income, to the extent premiums on the policy are paid from income; and
(ii) to principal, to the extent premiums on the policy are paid from principal.
(3) A fiduciary shall allocate to income proceeds of a contract that insures the fiduciary against loss
of:
(a) occupancy or other use by a current income beneficiary;
(b) income; or
(c) subject to Section 75A-5-403, profits from a business.
Renumbered and Amended by Chapter 364, 2024 General Session

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