Utah Code § 75B-1-203

Income permitted to accumulate
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The income arising from or earned by the property held in a retirement trust is permitted to
accumulate, in accordance with the terms of the trust:
(1) for the time period permitted by the instrument creating the trust; or
(2) if the instrument creating the trust does not specify a time period, for the time period that is
necessary for a trustee of the trust to accomplish the purposes for which the trust was created.
Renumbered and Amended by Chapter 364, 2024 General Session

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