# Utah S.B. 100: Estate Planning Recodification Utah S.B. 100, Estate Planning Recodification, is a 2025 General Session Senate bill sponsored by Todd Weiler (Republican); status signed, last action 2025-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-SB100-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 100 - State: Utah - Session: 2025 General Session - Title: Estate Planning Recodification - Status: signed - Chamber: Senate - Introduced: 2025-01-10 - Last action: 2025-03-25, Governor Signed - Sponsor: Todd Weiler (Republican) - Cosponsors: 1 - Subjects: Recodification, Fiduciaries and Trusts, Judicial Operations, Probate, Legislative Operations - Touches household money: yes - Roll calls: 14 (156 yes, 0 no in all) - Economic provisions PRIA read: 17 ## Summary No summary available. ## Bill overview: provisions PRIA read - College savings gain protection from creditors: benefit, high. Beginning May 7, 2025, individuals can protect up to $200,000 in qualifying Section 529 education savings from creditors. The cap covers all qualifying accounts saved for a particular person's higher education. Protected deposits must have been made more than 18 months before the bankruptcy petitio… - Inherited retirement savings keep creditor protection: benefit, medium. Beginning May 7, 2025, previously exempt retirement funds stay protected when moved into an inherited individual retirement account after the owner's death. The money must move directly or through an eligible rollover. This protection covers inherited accounts regardless of when they were created,… - Beneficiaries can object to trust moves: benefit, low. Trustees must notify qualified beneficiaries at least 60 days before starting to move the trust's main place of administration. The notice must explain the proposed move and give at least 60 days to object. A qualified beneficiary's timely objection ends the trustee's authority to make the move. - Health savings accounts get earlier start: benefit, low. For someone with a federally qualifying high-deductible health plan, a health savings account counts as established when coverage starts. No initial deposit is needed. The account must be opened with a trustee or custodian by the applicable federal tax filing deadline, without extensions. A signed… - Creditors face limits challenging trust transfers: cost, medium. Only creditors whose claims predate a transfer can bring the covered challenges to qualifying asset-protection trusts. Claims must meet the applicable two-year or discovery deadline, including required proof of a pre-transfer claim or a qualifying related action. Alternatively, notice starts a 120-… - Trust owners gain limited creditor shields: mixed, medium. An irrevocable trust can shield assets from certain creditors even when its creator also receives trust benefits. It must use Utah law, continuously have a Utah-resident or Utah trust-company trustee, and restrict transfers and the creator's control. Each transfer requires a sworn statement, lawful… - Clearer limits on personal decision authority: mixed, low. Under the revised guardian definition, a court appointment is required; a will or written designation alone does not qualify. The definition includes people serving together as guardians. Health care decisions cover choosing or discharging providers and facilities, tests, treatments, medicines, do-… - Clearer staffing and safeguards for trustees: mixed, low. A named trustee who does not accept within a reasonable time after learning of the role is treated as declining. Vacancies need filling only when no trustee remains. Courts can set, change, or end trustee bonds; qualified regulated financial institutions need no bond unless trust terms require one.… - Estate counterclaims can reduce creditor payouts: mixed, low. When a court decides a claim against a deceased trust creator's estate, it must subtract any counterclaims. If counterclaims exceed the allowed claim, the court must enter judgment against the claimant for the difference. - Trust contests affect inheritance payment liability: mixed, low. After a revocable trust's creator dies, the trustee can distribute property under the trust's terms. Distribution liability depends on knowing a contest is pending, or receiving proper notice followed by a case within 60 days after notice is sent. Notice must identify the trust or creator, contesta… - Trust creators get clearer change options: mixed, low. Trusts signed on or after May 1, 2004, can be changed or canceled unless their terms expressly make them irrevocable. This default does not cover earlier trust documents. For a noncharitable irrevocable trust, an agent can consent to termination only with express authority in the trust or power of… - Trust directors get defined decision powers: mixed, low. Beginning May 7, 2025, trust terms can give directors decision powers, including related powers and majority voting unless the trust says otherwise. Appointment powers, trustee or director selection and removal, creator revocation, and specified beneficiary and tax powers fall outside this framewor… - Trust managers share facts without monitoring: mixed, low. Beginning May 7, 2025, trustees and directors must share information reasonably related to both parties' powers or duties. They are protected from resulting breach liability when relying on that information, except for willful misconduct. Unless trust terms differ, they need not monitor each other… - Trust roles share duties and liability limits: mixed, low. Beginning May 7, 2025, directors generally have comparable trustee duties and liability, including Medicaid-payback and charitable-interest rules and attorney-general notice. Trust terms can vary duties within trustee-law limits; qualified health providers acting professionally are exempt unless th… - Updated rules for wills and inheritances: mixed, low. The general will definition covers writings or other records directing estate transfers at death and taking effect only then. It also includes codicils and specified records naming estate representatives, nominating guardians, changing wills, or limiting inheritance rights. The law removes separate… - Utah courts handle defined trust disputes: mixed, low. Beneficiaries of Utah-administered trusts are subject to Utah courts for trust matters to the extent of their trust interests. Accepting a distribution also submits the recipient personally to Utah court authority for trust matters. Cases generally belong where the trust is or will be administered;… - Shared safe-deposit leases do not transfer ownership: mixed, low. A safe-deposit box lease cannot create joint ownership of its contents or give them to a surviving lessee after death. Ownership depends on other applicable law. The provider can deliver contents on request to someone authorized by the lease without liability under this rule. Permission to collect… ## Sponsors and cosponsors - Sponsor: Todd Weiler (Republican), Senate - Cosponsor: Anthony E. Loubet (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-21 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-02-21 | Senate | Senate/ concurs with House amendment | pass | 23 | 0 | | | 2025-02-21 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-02-20 | House | House/ passed 3rd reading | pass | 69 | 0 | | | 2025-02-14 | House | House Comm - Favorable Recommendation | pass | 8 | 0 | | | 2025-02-04 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-02-04 | Senate | Senate/ passed 3rd reading | pass | 24 | 0 | | | 2025-02-03 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-01-31 | Senate | Senate/ passed 2nd reading | pass | 26 | 0 | | | 2025-01-23 | Senate | Senate Comm - Favorable Recommendation | pass | 6 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | ## Actions (43) - 2025-03-25: Governor Signed - 2025-03-17: Senate/ to Governor (Senate) - 2025-03-17: Senate/ received enrolled bill from Printing (Senate) - 2025-03-13: Senate/ enrolled bill to Printing (Senate) - 2025-03-13: Enrolled Bill Returned to House or Senate - 2025-02-25: Draft of Enrolled Bill Prepared - 2025-02-25: Bill Received from Senate for Enrolling - 2025-02-24: Senate/ signed by President/ sent for enrolling (Senate) - 2025-02-24: Senate/ received from House (Senate) - 2025-02-21: House/ to Senate (House) - 2025-02-21: House/ signed by Speaker/ returned to Senate (House) - 2025-02-21: House/ received from Senate (House) - 2025-02-21: Senate/ to House (Senate) - 2025-02-21: Senate/ concurs with House amendment (Senate) - 2025-02-21: Senate/ uncircled (Senate) - 2025-02-21: Senate/ circled (Senate) - 2025-02-20: Senate/ placed on Concurrence Calendar (Senate) - 2025-02-20: Senate/ received from House (Senate) - 2025-02-20: House/ to Senate (House) - 2025-02-20: House/ passed 3rd reading (House) - 2025-02-20: House/ 3rd reading (House) - 2025-02-14: House/ 2nd reading (House) - 2025-02-14: House/ committee report favorable (House) - 2025-02-14: House Comm - Favorable Recommendation (House) - 2025-02-10: House/ to standing committee (House) - 2025-02-10: Bill Substituted by Sponsor in House Rules Comm - 2025-02-05: House/ 1st reading (Introduced) (House) - 2025-02-04: House/ received from Senate (House) - 2025-02-04: Senate/ to House (Senate) - 2025-02-04: Senate/ passed 3rd reading (Senate) - 2025-02-04: Senate/ uncircled (Senate) - 2025-02-03: Senate/ circled (Senate) - 2025-02-03: Senate/ 3rd reading (Senate) - 2025-01-31: Senate/ passed 2nd reading (Senate) - 2025-01-31: Senate/ 2nd reading (Senate) - 2025-01-24: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-01-24: Senate/ committee report favorable (Senate) - 2025-01-23: Senate Comm - Favorable Recommendation (Senate) - 2025-01-23: Senate/ to standing committee (Senate) - 2025-01-21: Senate/ 1st reading (Introduced) (Senate) - 2025-01-20: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2025-01-16: Senate/ received bill from Legislative Research (Senate) - 2025-01-10: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-13: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/SB0100.pdf) - Substitute #1, 2025-02-07: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0100S01.pdf) - Introduced, 2025-01-10: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0100.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/SB0100.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0100S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0100.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-SB100-2025GS (as of 2026-10-17).