Advanced Estate Planning in Utah

Protecting Assets, Caring for Loved Ones, and Minimizing Taxes

Estate planning is about more than wills and revocable trusts. For families with significant assets, loved ones with special needs, or charitable goals, advanced planning strategies provide additional protection and peace of mind. At Cutler | Riley Law, we help Utah families design customized solutions to safeguard wealth, reduce tax burdens, and plan for future generations.

Our Advanced Estate Planning Services & Pricing

Utah Domestic Asset Protection Trust (UDAPT) — $4,000 (Includes Estate Plan Package)

Protect your assets from future creditors and lawsuits while keeping access as a discretionary beneficiary. A UDAPT offers powerful protection under Utah law—ideal for business owners and professionals who want to secure their wealth and preserve flexibility for the future.

Learn more about Utah Domestic Asset Protection Trusts.

Mortgage Qualification Distribution Trust — $800

This trust helps you qualify for a mortgage or other loan by turning your existing assets into steady, verifiable monthly income—exactly what lenders look for. You fund the trust yourself and set instructions for the trustee to make consistent monthly distributions. These payments are documented for underwriting and count as income that can qualify you for the loan.

See how a trust can help you qualify for a home loan

First-Party Special Needs Trust (SNT) — $1,500

A First-Party Special Needs Trust allows an individual with disabilities to protect their own assets while maintaining eligibility for government benefits such as SSI and Medicaid. The trust funds can be used to enhance quality of life—covering needs that benefits don’t—without jeopardizing vital public assistance.

Explore the benefits of a Special Needs Trust.

Special Power of Appointment Trust (SPAT) — $4,000 (Includes Estate Plan Package)

A flexible alternative to Utah DAPTs for those who either don’t qualify for a Utah DAPT or who own property outside the state of Utah. A SPAT helps protect assets from future creditors while preserving planning flexibility.

Click here to learn more about SPATs.

Structured Installment Sale Planning — $2,500 - $10,000

A Structured Installment Sale uses the traditional installment sale rules under IRC §453 to spread out your sale proceeds and capital gains over time. Instead of taking one large, fully taxable lump sum, a portion of the sale price is paid to you in scheduled installments funded by an independent assignment/annuity company. This can smooth your tax liability, create a predictable income stream, and reduce the risk and complexity associated with more aggressive trust-based strategies that are currently under IRS scrutiny (such as certain “Deferred Sales Trust” arrangements).

• Minimum fee: $2,500 (for sales ≤ $250k)

• Standard fee: 1% of sales price (for $250k – $1M range)

• Maximum fee: $10,000 (cap for sales > $1M)

Read more about how a Structured Installment Sale works.

Charitable Protection Trust — $20,000 (Includes Estate Plan Package)

This trust offers a powerful blend of asset protection, tax deferral, and charitable giving. It lets you legally defer up to 90% of the taxes on your non-W-2 income, giving you more control over your cash flow and investments, while still achieving your long-term financial and philanthropic goals.

Explore the benefits of a Charitable Protection Trust.

Medicaid Asset Protection Trust — $5,000 (Includes Estate Plan Package)

A Medicaid Asset Protection Trust (MAPT) is an irrevocable trust you fund—often with your home and select assets—so that, after the five-year look-back, those assets are generally not counted for long-term-care Medicaid eligibility. When properly drafted, it can reserve your lifetime right to live in the home and keep the trust assets outside Medicaid estate recovery at death.

Learn more about a MAPT.

Charitable Remainder Trust (CRT) — $3,500

A Charitable Remainder Trust allows you to sell highly appreciated assets without paying capital gains tax at the time of sale. Because the trust itself is tax-exempt, it can sell those assets and reinvest the full amount—creating a larger income-producing base for you. In return, you receive steady income for life or for a set number of years, along with an immediate charitable income tax deduction for the portion that will eventually go to charity.

Read more about how a Charitable Remainder Trust works.

Spousal Lifetime Access Trust (SLAT) — $4,000

A Spousal Lifetime Access Trust allows you to remove assets from your taxable estate while still keeping indirect access to those assets through your spouse. You make an irrevocable gift to the trust for your spouse’s benefit, locking in today’s estate and gift tax exemptions before they potentially change. The assets—and their future growth—are outside your estate for tax purposes, yet your spouse can still receive distributions if needed, keeping the funds available to your household.

Explore the benefits of a Spousal Lifetime Access Trust.

Why Choose Advanced Estate Planning?

• Asset Protection – Shield your wealth from lawsuits, creditors, and unnecessary risk.

• Special Needs Planning – Ensure loved ones with disabilities are provided for without losing vital benefits.

• Tax Strategies – Minimize income, capital gains, and estate taxes through smart trust design.

• Charitable Legacy – Support causes you care about while reducing your tax liability.

Our Process

1. Free Consultation – We review your family and financial goals.

2. Customized Strategy – We design advanced planning tailored to your needs.

3. Drafting & Implementation – We create and fund your trust, ensuring proper compliance.

4. Ongoing Guidance – As laws and your circumstances change, we’re here to update and support your plan.

Ready to Take the Next Step?

If you have significant assets, a family member with special needs, or charitable goals, advanced estate planning can help protect your wealth and secure your legacy.