Section 113 - Situs. (Repealed 7/1/2020)

UT Code § 22-7-113 (2019) (N/A)
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(1) the governing instrument reflects an intention that the beneficiary or beneficiaries are to receive an amount other than a reasonable current return from the trust;

(2) the trust is a trust described in Section 170(f)(2)(B), 664(d), 2702(a)(3), or 2702(b), Internal Revenue Code; or

(3) the governing instrument expressly prohibits use of this chapter by specific reference to this chapter.