Utah Code Title 22. Fiduciaries and Trusts § 22-3-701. When right to income begins and ends

(1)(a) An income beneficiary is entitled to net income in accordance with the terms of the trust from the date on which an income interest begins.

(b) The income interest begins on the date that is specified in the terms of the trust or, if no date is specified, on the date an asset becomes subject to:

(a) for an asset that is transferred to the trust during the settlor's life, on the date the asset is transferred;

(b) for an asset that becomes subject to the trust because of a decedent's death, on the date of the decedent's death, even if there is an intervening period of administration of the decedent's estate;  or

(c) for an asset that is transferred to a fiduciary by a third party because of a decedent's death, on the date of the decedent's death.