Utah Code Title 81. Utah Domestic Relations Code § 81-4-503. Imputed income for payee for alimony purposes--No recent work history or disability

(a) has diminished workplace experience, that resulted from an agreement between the spouses that the payee reduce the payee's workplace experience to care for a minor child of the payor; or

(b) has been diagnosed with a disability that has caused a reduction in the payee's workplace experience.

(a) may consider reasonable efforts made by the payee to improve the payee's employment situation and any reasonable barrier to obtaining or retaining employment; and

(b) is not required to consider that the payee may be underemployed if the payee is employed and has shown reasonable barriers to improving the payee's employment.

(3)(a) In making an income imputation under this section, the court may use relevant provisions of Section 81-6-203, provided that the provision is not contrary to the requirements of this section.

(b) When considering what constitutes a reasonable barrier to obtaining or retaining employment, the court:

(c) If the court imputes any income to a payee who qualifies for income determination under this section, the court shall enter specific findings of fact as to the evidentiary basis for imputing the income.

(4)(a) After a divorce decree has been entered, subject to the requirements of Section 81-4-504, the court may review an income imputation to a payee under this section.

(b) A payee's showing that barriers have prevented significant improvement of the payee's employment situation, despite reasonable efforts on the part of the payee to improve the payee's employment situation, may, in the court's determination, constitute a substantial material change in circumstances and eligibility to review an income imputation under this section.