Utah Code Title 75B. Trusts § 75B-1-201. Definitions for part

(a) created by an employer as part of a pension, stock bonus, disability, death benefit, profit sharing, retirement, or similar plan primarily for the benefit of an employee or the employee's family, appointee, or beneficiary;

(b) to which contributions are made by the employer or employee; and

(c) that is created for the purpose of distributing principal or income to the employee or the employee's family, appointee, or beneficiary.