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 thirteen 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.

The Utah Uniform Health Care Decisions Act

In a prior post, I discussed the Utah Advance Health Care Directive Act, which established rules for individuals designating an agent to make health care decisions if they become unable to do so and provided instructions to govern medical treatment. Pursuant to S.B. 134 - Health Care Decisions Act Amendments, this act has been repealed effective January 1, 2026 and replaced by the Uniform Law Commission's Uniform Health Care Decisions Act.

According to the Uniform Law Commission, "The [new] Act modernizes and expands on the Uniform Health-Care Decisions Act approved by the [ULC] in 1993." These modernizations include provisions addressing "how health care is delivered, increases in the number of non-traditional familial relationships and living arrangements, the proliferation of the use of electronic documents, [and] the growing use of separate advance directives exclusively for mental health care..."

The new Act does address mental health care issues, and Utah does have a separate form exclusive to mental health care. The new Act does not directly reference Utah Code 26B-5-313 - Declaration for mental health treatment or the accompanying Declaration for Mental Health Treatment form found in Utah Code 26B-5-315, which I discussed in a prior post. The new Act does, however, include a number of provisions addressing multiple directives. When it comes to mental health, the key benefit of a Declaration for Mental Health Treatment when compared with a new Health Care Directive appears to be that a Declaration for Mental Health may not be revoked if the principal is considered incapable of making mental health treatment decisions by two physicians. In contrast, revoking a Health Care Directive is governed by a process referenced in Utah Code 75A-9-114.

As with the Advance Health Care Directive Act, the Health Care Decisions Act provides an optional form to create an advance health care directive. One of the most noticeable differences between the two forms is that the new uniform form contains significantly more opportunity to express health care wishes under various circumstances. However, since a useable version of the new form does not appear to have been published yet, the rollout of the Health Care Decisions Act is only just beginning.