Welcome to CPA at Law, helping individuals and small businesses plan for the future and keep what they have.

This is the personal blog of Sterling Olander, a Certified Public Accountant and Utah-licensed attorney. For over seven years, I have assisted clients with estate planning and administration, tax mitigation, tax controversies, small business planning, asset protection, and nonprofit law.

I write about any legal, tax, or technological information that I find interesting or useful in serving my clients. All ideas expressed herein are my own and don't constitute legal or tax advice.

Update to Utah Probate Code

An update to the Utah Uniform Probate Code, H.B. 402 Probate Code Amendments, is effective May 8, 2018. It makes changes relating to guardianships, conservatorships, and powers of appointment, but since I recently discussed the provisions relating to probate proceedings at an NBI seminar, that is the focus of this post.

As I wrote in April, since 2013 the Utah Code allows the appointment of a personal representative or special administrator beyond three years after a decedent’s death. Since that time, a number of amendments to the probate code have been enacted to clarify what is allowable in the case of an appointment of a personal representative more than three years after death, and H.B. 402 is no exception.

By way of background, a surviving spouse and/or minor children are generally entitled to a homestead allowance of $22,500; an exempt property allowance of $15,000 worth of household furniture, automobiles, furnishings, appliances, and personal effects; and a family allowance of up to $27,000 for their maintenance during the period of administration. Such allowances generally have priority over all unsecured claims against the estate.

H.B. 402 clarifies that the homestead allowance, exempt property allowance, family allowance, support allowance, elective share of a surviving spouse, and a claim other than for an expense of administration may not be presented against the estate, even though a personal representative was appointed, if the appointment occurred more than three years after death. While not a significant change, this amendment further clarifies the nature of such an appointment proceeding.