Utah § 75-2-1204 - When nonvested property interest or power of appointment created.

Full text of Utah Utah Code § 75-2-1204 — When nonvested property interest or power of appointment created., with citation guidance and answers to common questions.

§ 75-2-1204. When nonvested property interest or power of appointment created.

Effective 5/3/2023
75-2-1204. When nonvested property interest or power of appointment created.

(1)	Except as otherwise provided in this section or Section 75-2-1207, the time of creation of a nonvested property interest or a power of appointment is determined under general principles of property law.

(2)

For purposes of this part, if there is a person who alone can exercise a power created by a governing instrument to become the unqualified beneficial owner of:

(a)	a nonvested property interest; or

(b)	a property interest subject to a power of appointment described in Section 75-2-1203, the nonvested property interest or power of appointment is created when the power to become the unqualified beneficial owner terminates.

(3)

For purposes of this title, a nonvested property interest or a power of appointment arising from a transfer of property to a previously funded trust or other existing property arrangement is created when the nonvested property interest or power of appointment in the original contribution was created.

(4)

A person who exercises an initial power of appointment may provide in the exercise of that power of appointment:

(a)

for a nonvested property interest that is considered:

(i)	created when the initial power is irrevocably exercised or when a revocable exercise becomes irrevocable; and

(ii)	not created at the time of the creation of the initial power of appointment that is exercised; and

(b)

for a further power of appointment created by the exercise of the initial power of appointment that is considered:

(i)	created when the initial power is irrevocably exercised or when a revocable exercise becomes irrevocable; and

(ii)	not created at the time of the creation of the initial power of appointment that is exercised.

Amended by Chapter 421, 2023 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 75-2-1204

What does Utah Code § 75-2-1204 cover?

Section 75-2-1204 ("When nonvested property interest or power of appointment created.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 75-2-1204?

A common citation format is "Utah Code § 75-2-1204" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 75-2-1204 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 75-2-1204 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.