Utah Code § 6-2-110

(1) An assignee shall allow a creditor's claim if: (a) the creditor submits a proof of claim in compliance with Section 6-2-112; and (b) the assignee does not dispute the claim under Section 6-2-111 before final distribution. (2) An assignee may: (a) allow a claim, pay a known liquidated claim, or accept a notice to the assignee of a claim received by the date established by the assignee under Subsection 6-2-108(2)(f) even if the creditor does not submit a proof of claim; or (b) allow and pay a claim evidenced by a late-filed proof of claim, if the assignee determines there is a reasonable basis for excusing the late filing. (3) Any unsecured portion of an allowed claim shall be valued as of the effective date of the assignment agreement. (4) A creditor's claim is allowed if the creditor succeeds in a dispute under Subsection 6-2-111(2). (5) (a) Subject to Subsection (6), after expiration of the time for submitting a proof of claim, the assignee shall create a complete list of creditors that have submitted a proof of claim in compliance with Section 6-2-112. (b) For each creditor's claim, the list must state: (i) the amount of the claim, if the amount is known to the assignee; and (ii) whether the claim is secured or unsecured and, if secured, describe the collateral for the claim. (6) If a class of creditors will receive no distribution on account of allowed claims, the assignee shall send a notice in a record to each creditor in that class that the creditor will receive no distribution instead of the list required in Subsection (5). (7) If requested by a creditor or other party with an interest in the assignment estate, the assignee shall provide the list created under Subsection (5) to the person making the request to the extent permitted by privacy laws and subject to any privacy safeguards the assignee determines in the assignee's business judgment that are reasonably necessary.