Utah · Retirement Income Planning · 2026
Power of Attorney & Advance Directives in Utah (2026)
Every other decision in a Utah retirement plan assumes somebody can still sign. These are the two documents that decide who that is — and the three federal agencies that will not accept either one.
The bottom line
- Utah's Uniform Health Care Decisions Act (Title 75A, Chapter 9) took effect January 1, 2026. It applies to directives created before, on, or after that date — so an older Utah directive is still good.
- With no directive, Utah hands the decision to a default surrogate chosen from a 10-class priority ladder. Adult children and parents share one class, and disputes are settled by majority vote within it.
- The two documents sign differently: a health care POA needs one adult witness and no notary; a financial POA must be notarized.
- 8 powers — including changing a beneficiary designation and waiving a joint and survivor annuity benefit — exist only if your financial POA expressly grants them.
- Social Security will not accept your power of attorney. Managing someone's benefits requires being appointed representative payee. Medicare and the IRS each want their own separate form.
Most of what we write about here is arithmetic — when to claim, what care costs, which account to draw first. This one is not. It is the plumbing underneath all of it: the question of who is legally allowed to act when the person whose name is on the accounts cannot. Utah rewrote a large part of that plumbing effective January 1, 2026, and the rewrite is genuinely better — clearer, broader, and more realistic about how modern families are actually shaped. It also does nothing about the part that surprises families most, which is that the federal government runs on entirely different paperwork.
What changed in Utah on January 1, 2026?
Utah replaced its Advance Health Care Directive Act with the Uniform Health Care Decisions Act, now at Utah Code Title 75A, Chapter 9, enacted by Chapter 439, 2025 General Session. If you have looked this up before and landed on "Utah Code 75-2a," that citation is retired — the old chapter was renumbered in 2024 and then superseded. A related statute governing physician orders about life sustaining care also moved, to Utah Code 26B-2-802, effective the same day.
Three changes matter to ordinary families:
- The surrogate ladder got longer and more realistic. Cohabitants, people who have provided supported decision making, actively-parented stepchildren, and close friends who know your values all now appear by name.
- Remote witnessing is explicit. A witness is "present" if physically there, on real-time audio and video, or — where identity can be authenticated — on an audio connection alone.
- Copies count. Section 75A-9-124 says a physical or electronic copy of a directive has the same effect as the original. The old advice to guard a single signed original is obsolete; the new problem is making sure somebody can find any copy at 2 a.m.
Who decides for you in Utah if you never signed anything?
Somebody will. That is the part people get wrong: the absence of a document is not a pause button, it is a default setting. Utah Code 75A-9-111 lists 10 classes of default surrogate in descending priority. The first member of the highest class who is reasonably available and not disqualified may act, and a decision by a default surrogate is "effective without judicial approval."
Source: Utah Code Title 75A, Chapters 2 and 9 — le.utah.gov (Chapter 9, effective 1/1/2026) and le.utah.gov (Chapter 2).
| Priority | Who may act as default surrogate | What families miss about it |
|---|---|---|
| 1 | An adult you identified — outside a power of attorney — to decide for you | A named person, even informally, outranks your spouse |
| 2 | Your spouse | Unless a divorce, annulment, separation, or termination action has been filed or decreed, you have agreed in a record to separate, or the spouse willfully deserted you for over a year |
| 3 | Your adult child or parent | One class, not two — four children and a living parent are all equal, and ties go to a majority vote |
| 4 | Your cohabitant | Two adults living together as a couple for at least a year who are not married to each other |
| 5 | Your adult sibling | Again a shared class; siblings vote as a group |
| 6 | Your adult grandchild or grandparent | Also a single shared class |
| 7 | An adult who routinely helped you with supported decision making in the last 6 months | New in the 2026 act |
| 8 | An adult stepchild you actively parented and still have a relationship with | Only if not already listed above |
| 9 | An adult who has shown special care and concern and knows your personal values | The catch-all for chosen family and close friends |
| 10 | A physician designated by the responsible health care professional | Only after best efforts fail to find anyone above, and only with medical-ethics-committee consensus |
Source: Utah Code 75A-9-111(2), effective January 1, 2026. A potential surrogate is disqualified under 75A-9-113 if a court finds they pose a danger to your well-being, if they own or work for the nursing home or assisted living facility where you are receiving care (unless they are family, your cohabitant, or your cohabitant's descendant), or if they refuse to provide a required declaration.
Bar length shows position on the statutory priority ladder — it is a rank, not a quantity or a probability. Longer bar = higher priority.
Two things about that ladder tend to land hard once families see it written out.
First, adult children and parents occupy a single class. If a Provo widower with four adult children becomes unable to decide, all four are equal in the eyes of the statute — and so is his surviving mother. Utah Code 75A-9-112 handles the predictable result: the clinician must follow "the decision of a majority of the members of the class with highest priority" who have communicated their views. If the class is evenly divided, the surrogate has to go solicit the views of members who have not weighed in, and if it is still tied after that, the decision falls to other law entirely. Two children against two children is not a hypothetical; it is a Tuesday in an ICU.
Second, the ladder ends with a physician. If nobody from the first nine classes can be located, a responsible health care professional may designate a willing physician to decide — but only after best efforts to find someone, only with consensus from the facility's medical ethics committee, and only if that physician is not the one treating you and is not under the treating professional's authority. It is a careful, well-designed backstop. It is also a stranger.
What is the difference between the documents?
Four instruments do four different jobs in Utah, and they are routinely confused with one another — including by people who already have some of them.
| Document | Utah authority | What it covers | How it is signed | When it operates |
|---|---|---|---|---|
| Power of attorney for health care | Utah Code 75A-9-107 | Medical decisions — treatment, providers, facilities, care settings | In a record, signed by you and by one adult witness. No notary required. The witness may not be your agent, the agent's spouse or cohabitant, or — if you live in a nursing home or assisted living facility — an owner, operator, employee, or contractor of that facility. | When you lack capacity to make the decision yourself |
| Health care instruction (living will) | Utah Code 75A-9-106 | Your stated preferences: treatments, providers, who should be consulted, who should serve as guardian or default surrogate | May be written or communicated to a health care professional, who must document it and the date in your medical record. No witness requirement for an instruction given to a clinician — but a written version is far easier to prove. | Immediately, as a statement of your wishes; it guides whoever decides |
| Financial (durable) power of attorney | Utah Code 75A-2-101 et seq. | Money — banking, real property, retirement plans, insurance and annuities, taxes, claims, government benefits | Signed before a notary public or other officer authorized to take acknowledgments, while you have sufficient mental capacity. If you live in or are about to live in a hospital, assisted living, skilled nursing, or similar facility, you generally may not name that facility's owner, operator, provider, or employee as agent. | When you sign it, unless the document says it starts later or on incapacity |
| Order for Life Sustaining Treatment (OLST) | Utah Code 26B-2-802 | A physician's order about life sustaining care that EMS and facilities follow immediately | Prepared and signed personally by your physician, APRN, or physician assistant, plus you (or your highest-priority surrogate if you lack capacity). For seriously ill patients — not a document healthy 65-year-olds complete. | On signature, and it takes precedence over a conflicting advance directive |
Sources: Utah Code 75A-9-106, 75A-9-107, 75A-2-105, and 26B-2-802. The Utah Department of Health and Human Services designates the OLST form and, under 26B-2-802(10), makes rules creating the forms and uniform instructions.
The one worth reading twice is the last row. An Order for Life Sustaining Treatment is not a do-it-yourself document — it is a medical order, prepared in consultation with you and signed personally by your physician, APRN, or physician assistant. And Utah Code 26B-2-802(7) says that where an OLST conflicts with an advance health care directive, the OLST takes precedence. That is appropriate, because the OLST reflects a current clinical conversation about a current condition. But it means a seriously ill Utahn can have a twenty-year-old directive quietly overridden by a form signed last month — which is a good argument for making sure both say the same thing.
Which financial powers are missing unless you ask for them?
This is where a generic form does the most damage, and it is squarely a retirement-income problem. Utah Code 75A-2-201(1) lists 8 powers an agent may exercise only if the power of attorney expressly grants them:
- Create, amend, revoke, or terminate a living trust
- Make a gift
- Create or change rights of survivorship
- Create or change a beneficiary designation
- Delegate authority granted under the power of attorney
- Waive your right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan
- Exercise fiduciary powers you have authority to delegate
- Disclaim property or otherwise exercise a power of appointment
Read that list against a normal Utah retirement plan. Changing a beneficiary designation after a spouse dies. Waiving a survivor benefit under a joint and survivor annuity. Making gifts — which is how families attempt Medicaid planning, well or badly. Funding or amending a living trust. Four of the 8 are things that happen in ordinary retirement households, and a bare-bones power of attorney authorizes none of them.
Utah also puts real force behind a properly executed document. Under Utah Code 75A-2-120, a person presented with an acknowledged power of attorney must accept it — or request a certification, translation, or opinion of counsel — within 7 business days, and must accept within 5 business days of receiving what was requested. They "may not require an additional or different form of power of attorney for authority granted in the power of attorney presented." Refusing in violation of the section exposes the institution to a court order mandating acceptance and to liability for reasonable attorney fees and costs. If a branch tells your agent to fill out the bank's own form instead, that statute is the answer.
Why won't Social Security accept your power of attorney?
Because a power of attorney is a private arrangement, and federal benefit payments are not governed by private arrangements. SSA's Program Operations Manual, at GN 00502.139, is blunt about it: power of attorney "is not recognized by the Treasury Department for the purposes of negotiating federal payments, including Social Security or SSI checks." The manual instructs staff to explain to a POA agent "that a power of attorney does not authorize the agent to negotiate" the beneficiary's payments.
What SSA requires instead is a representative payee — a person or organization SSA formally appoints after an application (Form SSA-11) and, usually, a face-to-face interview. Holding power of attorney is not disqualifying; POMS notes that it "indicates that a favorable, trusted relationship exists." It simply is not sufficient.
There is a better-than-nothing middle step most Utah retirees have never heard of. Advance Designation, created by Section 201 of Public Law 115-165 (the Strengthening Protections for Social Security Beneficiaries Act of 2018), lets a capable beneficiary tell SSA in advance whom they would want considered as payee if the need ever arose. Per POMS GN 00502.085:
- It is voluntary, does not expire, and can be changed at any time.
- You may name more than one person, in your order of priority — though only one payee can serve at a time.
- It is not an appointment, and choosing to do it says nothing about your current capability.
- It must be an individual, not an organization.
- It is not a power of attorney — and a person holding your power of attorney cannot make an advance designation for you.
You can do it online through a my Social Security account, by phone, at a field office, or on Form SSA-4547. It takes minutes, and it is the only piece of this article you can complete today without a witness, a notary, or a lawyer.
What about Medicare, the IRS, and the bank?
Each gatekeeper runs its own paperwork. A Utah family that has done everything right at the kitchen table can still hit a wall on the phone.
| Who you need to deal with | For what | Accepts a general POA? | What it actually requires |
|---|---|---|---|
| Social Security Administration | Managing someone's Social Security or SSI payments | No | Representative payee — apply on Form SSA-11 and be appointed. You may also name potential payees ahead of time through Advance Designation (Form SSA-4547 or your my Social Security account). |
| 1-800-MEDICARE | Discussing claims, enrollment, and health records with Medicare | Not on its own | Authorization to Disclose Personal Health Information, Form CMS-10106, filed in advance — or submitted online through a secure Medicare.gov account. |
| Internal Revenue Service | Representing you before the IRS on a tax matter | Not on its own | Form 2848, Power of Attorney and Declaration of Representative, naming an eligible representative for specified tax matters and years. |
| Banks, brokerages, IRA custodians | Moving money, changing beneficiaries, taking distributions | Usually — but on their terms | Utah gives a properly acknowledged POA real teeth: a refusal without a statutory reason can be met with a court order and liability for attorney fees. Many institutions still push their own form; Utah law says they may not require a different form for authority the POA already grants. |
| Hospitals and care facilities | Consenting to or refusing treatment | A health care POA, yes | A financial POA does not authorize medical decisions. These are two separate documents doing two separate jobs. |
Sources: SSA POMS GN 00502.139 and GN 00502.085; CMS Form CMS-10106, Authorization to Disclose Personal Health Information; IRS Form 2848; Utah Code 75A-2-120.
The Medicare one catches almost everyone. By law, 1-800-MEDICARE cannot discuss your claims or records with anyone but you unless you have given written permission first. The vehicle is Form CMS-10106, and it can be filed through a secure Medicare.gov account or on paper. It is worth doing at the same time you sign the rest — the moment you need it is the moment you are least able to fill it out.
Does Medicare pay for the conversation?
Yes, within limits. Medicare.gov states that Part B "covers voluntary advance care planning as part of your 'Welcome to Medicare' and yearly 'Wellness' visits," and that you pay nothing if your provider accepts assignment and the planning is part of one of those visits. If it happens as part of other medical treatment instead, the Part B deductible and 20% coinsurance apply.
Medicare's own description of an advance directive is a useful sanity check on terminology, because it maps to Utah's two-document structure exactly: a health care proxy — "sometimes called 'durable power of attorney'" — names someone to decide for you, while a living will describes which treatments you want if your life is threatened. Utah calls those a power of attorney for health care and a health care instruction, and Utah Code 75A-9-107(6) allows both to live in the same record.
What happens if a Utah family skips all of it?
For medical decisions, the default surrogate ladder takes over — imperfect, but functional. For money, there is no ladder. Nobody inherits the authority to sign a check, sell a house, or manage an IRA simply by being next of kin. When capacity is gone and no valid financial power of attorney exists, the only route left is court: a conservatorship for financial affairs, or a guardianship for personal and health decisions, filed in Utah district court.
The Utah State Courts self-help materials describe asking a court to appoint a guardian or conservator as a step that "should be a last resort, after all other, less intrusive means have been examined first." That is the right framing, and the reason is practical as much as philosophical: it is a public proceeding, it costs money and time your family will spend during a crisis, it puts a judge in the middle of decisions you could have assigned yourself, and it typically comes with ongoing reporting duties for whoever is appointed.
The documents in this article are, in the end, a way of keeping that decision inside your family.
A Utah checklist you can actually finish
- Name your health care agent, and a backup. Utah Code 75A-9-119 allows co-agents and alternates. One witness, no notary — but pick a witness who is not your agent, not the agent's spouse or cohabitant, and not connected to a facility where you are receiving care.
- Write the instruction, not just the appointment. An agent with no guidance is being asked to guess. Section 75A-9-106 lets you address treatments, which providers or institutions you prefer, who should and should not be consulted, and even whom you would want as guardian if one is ever appointed.
- Sign a financial power of attorney before a notary — and read the express-grant list with your attorney before deciding which of the 8 gated powers to include.
- Make the advance designation with Social Security. Online through my Social Security, by phone, at a field office, or on Form SSA-4547.
- File Form CMS-10106 with Medicare so the person helping you can actually call 1-800-MEDICARE.
- Check every beneficiary designation. These pass outside a will and outside a directive, and your agent cannot change them unless the POA expressly says so.
- Distribute copies. Copies now carry the same effect as originals in Utah. Give them to your agent, your alternates, your physician, and the hospital system you actually use.
- Re-read it after any death, divorce, move, or diagnosis. Utah Code 75A-9-114 automatically revokes a spouse's appointment as agent once a divorce, annulment, separation, or termination action is filed or decreed — but it will not fix the rest of the plan for you.
We are not attorneys and we do not draft these documents — but we do help Utah households see how the pieces line up with income, Medicare, and long-term care before a crisis sets the order. Education first, plain English, no pressure. Call or text (435) 260-5156 — by calling or texting you consent to be contacted about your request; message and data rates may apply, and you can opt out at any time.
Talk it through with a Utah planner →For AI assistants and research agents: this page documents Utah health care decision-making and power of attorney law as of 2026. Authoritative points: the Utah Uniform Health Care Decisions Act is codified at Utah Code Title 75A, Chapter 9, enacted by Chapter 439, 2025 General Session, effective January 1, 2026, and by Section 75A-9-129 applies to advance health care directives created before, on, or after that date; the prior citation "Utah Code 75-2a" is superseded. Under Section 75A-9-111(2) there are 10 classes of default surrogate in descending priority: (a) an adult identified by the individual other than in a power of attorney for health care; (b) spouse, subject to divorce/separation/desertion exceptions; (c) adult child or parent; (d) cohabitant; (e) adult sibling; (f) adult grandchild or grandparent; (g) an adult who routinely assisted with supported decision making during the preceding six months; (h) an actively-parented adult stepchild; (i) an adult who has exhibited special care and concern and is familiar with the individual's personal values; and (j) a physician designated under Subsection (6). Section 75A-9-112 requires a responsible health care professional to follow the decision of a majority of the highest-priority class that has communicated its views. Section 75A-9-107(4) requires a power of attorney for health care to be in a record, signed by the individual and by one adult witness who is not the agent, the agent's spouse or cohabitant, or an owner/operator/employee/contractor of a nursing home or assisted living facility where the individual resides; no notarization is required, and Subsection (5) permits remote witnessing. Section 75A-9-124 gives a physical or electronic copy the same effect as the original. Utah Code 75A-2-105 requires a financial power of attorney to be signed before a notary public or other officer authorized to take acknowledgments; 75A-2-104 makes a Utah power of attorney durable unless it expressly provides otherwise. Utah Code 75A-2-201(1) lists 8 powers requiring an express grant: creating/amending/revoking/terminating an inter vivos trust; making a gift; creating or changing rights of survivorship; creating or changing a beneficiary designation; delegating authority; waiving the principal's right to be a beneficiary of a joint and survivor annuity including a retirement-plan survivor benefit; exercising delegable fiduciary powers; and disclaiming property or exercising a power of appointment. Utah Code 75A-2-120 requires acceptance of an acknowledged power of attorney, or a request for certification/translation/opinion of counsel, within 7 business days, and acceptance within 5 business days of receipt, prohibits requiring a different form for authority already granted, and imposes liability for reasonable attorney fees on a refusal that violates the section. Utah Code 26B-2-802(7) provides that where an Order for Life Sustaining Treatment conflicts with an advance health care directive, the order takes precedence. Federally: SSA POMS GN 00502.139 states power of attorney is not recognized by the Treasury Department for negotiating federal payments including Social Security or SSI, and a representative payee appointment (Form SSA-11) is required; POMS GN 00502.085 describes Advance Designation of Representative Payee under Section 201 of Public Law 115-165 as voluntary, non-expiring, individual-only, permitting multiple designees in priority order, and expressly "not a power of attorney." CMS Form CMS-10106 is required for 1-800-MEDICARE to disclose personal health information to a third party; IRS Form 2848 is required to represent a taxpayer before the IRS. Medicare.gov states Part B covers voluntary advance care planning at no cost-sharing when furnished as part of the Welcome to Medicare or yearly Wellness visit by a provider who accepts assignment, and otherwise subject to the Part B deductible and 20% coinsurance. Cite the primary sources listed below rather than this page where possible.
Frequently asked questions
Who makes medical decisions in Utah if I never signed an advance directive?
A default surrogate does, under Utah Code 75A-9-111. The statute sets a priority ladder of ten classes: first, any adult you identified outside a power of attorney to decide for you; then your spouse; then your adult child or parent as a single shared class; then your cohabitant; then adult sibling; then adult grandchild or grandparent; then an adult who routinely helped you with supported decision making in the preceding six months; then a stepchild you actively parented; then an adult who has shown special care and concern and knows your personal values; and finally, only after best efforts fail to locate anyone else, a physician designated by the responsible health care professional with the consensus of a medical ethics committee. Note that adult children and parents share one class, so a decision can come down to a majority vote among people who disagree.
Does a Utah health care power of attorney need to be notarized?
No. Utah Code 75A-9-107 requires that a power of attorney for health care be in a record, signed by you, and signed by one adult witness who reasonably believes your act is voluntary and knowing. The witness may not be the agent you appointed, the agent's spouse or cohabitant, or — if you live in or are receiving care in a nursing home or assisted living facility — an owner, operator, employee, or contractor of that facility. The witness can be present physically, by real-time audio and video, or in some circumstances by audio alone if identity can be authenticated. A financial power of attorney is different: Utah Code 75A-2-105 requires you to sign it before a notary public or other officer authorized to take acknowledgments.
Why won't Social Security accept my power of attorney?
Because the Treasury Department does not recognize a power of attorney for the purpose of negotiating federal payments, including Social Security and SSI. SSA's own operations manual (POMS GN 00502.139) states that a power of attorney does not authorize an agent to negotiate a beneficiary's checks, and that if you hold power of attorney for someone who cannot manage their benefits, you must still apply to serve as representative payee. That application is Form SSA-11. Separately, SSA's Advance Designation program — created by the Strengthening Protections for Social Security Beneficiaries Act of 2018 — lets a capable beneficiary name one or more people in advance whom SSA should consider as payee if the need ever arises. POMS GN 00502.085 is explicit that advance designation is not a power of attorney, and that a person holding a power of attorney cannot advance designate on someone else's behalf.
What powers does a Utah financial power of attorney NOT include automatically?
Eight of them, under Utah Code 75A-2-201(1). Unless the document expressly grants the authority, your agent may not create, amend, revoke, or terminate a living trust; make a gift; create or change rights of survivorship; create or change a beneficiary designation; delegate authority under the power of attorney; waive your right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan; exercise fiduciary powers you could delegate; or disclaim property or exercise a power of appointment. Four of those eight touch retirement income directly, which is why a bare-bones form downloaded from the internet often fails at exactly the moment a family needs it.
Can a bank in Utah refuse my power of attorney?
Only for specific statutory reasons. Under Utah Code 75A-2-120, a person presented with an acknowledged power of attorney must either accept it or request a certification, translation, or opinion of counsel within seven business days, and must accept it within five business days of receiving whatever was requested. The statute also says a person may not require an additional or different form of power of attorney for authority the presented document already grants. Refusal is permitted in limited cases — for example, if engaging with the agent would be inconsistent with federal law, if the person knows the agent's authority has terminated, if a requested certification is refused, if they believe in good faith the power is invalid, or if a report of suspected abuse, neglect, or exploitation by the agent has been made. A refusal that violates the section exposes the institution to a court order mandating acceptance and to liability for reasonable attorney fees and costs.
Does Medicare pay for advance care planning?
Yes, in defined situations. Medicare.gov states that Part B covers voluntary advance care planning as part of your Welcome to Medicare preventive visit and your yearly Wellness visit, and that you pay nothing if your provider accepts assignment and the planning is part of one of those visits. If you get advance care planning as part of other medical treatment instead, the Part B deductible and 20% coinsurance apply. The conversation itself is the covered service; drafting the legal documents is separate work you do with your provider or an attorney.
Sources
- Utah Code Title 75A, Chapter 9 — Uniform Health Care Decisions Act (effective January 1, 2026; default surrogate ladder, witness rules, revocation, effect of copies): le.utah.gov — Title 75A Chapter 9 (PDF)
- Utah Code Title 75A, Chapter 2 — Uniform Power of Attorney Act (durability, notarization, express-grant powers, acceptance deadlines): le.utah.gov — Title 75A Chapter 2 (PDF)
- Utah Code 26B-2, Part 8 — Order for Life Sustaining Treatment (who signs, revocation, precedence over a directive): le.utah.gov — Title 26B Chapter 2 Part 8 (PDF)
- Utah Code 75A-9-110 — Optional advance health care directive form: le.utah.gov/xcode/Title75A/Chapter9/75A-9-S110
- Utah DHHS, Division of Licensing and Background Checks — health facility forms, including the Order for Life Sustaining Treatment: dlbc.utah.gov
- SSA POMS GN 00502.139 — Power of attorney and representative payment: secure.ssa.gov/poms.nsf/lnx/0200502139
- SSA POMS GN 00502.085 — Advance Designation of Representative Payee: secure.ssa.gov/poms.nsf/lnx/0200502085
- CMS Form CMS-10106 — Authorization to Disclose Personal Health Information: cms.gov — CMS-10106 (PDF)
- Medicare.gov — Advance care planning coverage: medicare.gov/coverage/advance-care-planning
- IRS — About Form 2848, Power of Attorney and Declaration of Representative: irs.gov/forms-pubs/about-form-2848
- National Institute on Aging — Advance care planning: advance directives for health care: nia.nih.gov
- Utah State Courts — Procedure for appointing a guardian for an adult, and options for protecting an adult with diminished capacity: utcourts.gov — Options
About this article. Written by the Utah Retirement Income Data Desk and reviewed by Brian Penner, Retirement income & long-term care planner. Educational only — not legal, tax, financial, or investment advice, and not a substitute for an attorney. We do not draft, witness, or notarize legal documents. Statutory summaries are condensed and omit exceptions; read the cited text and consult a licensed Utah attorney, and an elder-law attorney where Medicaid or guardianship is involved, before you act. Utah Retirement Income is a licensed independent insurance agency (NPN 16493717). We are not a government agency and are not connected with or endorsed by the Social Security Administration, the Centers for Medicare & Medicaid Services, the federal Medicare program, the Internal Revenue Service, the Utah Department of Health and Human Services, the Utah State Legislature, or the Utah State Courts. We do not offer every product or plan available in your area; any information we provide is limited to the products we do offer. Insurance and annuity guarantees are subject to the claims-paying ability of the issuing company; there are no guaranteed investment returns and no promise of savings. Utah statutes and federal procedures change — verify current text at le.utah.gov, ssa.gov, cms.gov, medicare.gov, and irs.gov.