Utah Code Title 75A. Fiduciaries § 75A-5-402. Receipts from entity--Distribution from trust or estate

(a) to income an amount received as a distribution of income, including a unitrust distribution under Part 3, Unitrust, from a trust or estate in which the fiduciary has an interest, other than an interest the fiduciary purchased in a trust that is an investment entity; and

(b) to principal an amount received as a distribution of principal from the trust or estate.