Utah Code § 7-5-107

(1) A trust company exercising the powers and performing the duties described in this chapter shall keep confidential each communication and writing the trust company makes or receives relating to the existence, condition, management or administration of an agency or fiduciary account confided to the trust company. (2) A creditor or stockholder of a trust company is not entitled to disclosure or knowledge of a communication or writing described in Subsection (1), unless the creditor or stockholder is: (a) a director of the trust company; (b) a president of the trust company; (c) a vice president of the trust company; (d) a manager employed by the trust company; (e) a treasurer employed by the trust company; (f) a trust officer of the trust company; (g) an employee of the trust company assigned to work on the trust business; (h) an attorney employed by the trust company; or (i) an auditor employed by the trust company. (3) In a proceeding relating to the existence, condition, management or administration of an account described in Subsection (1), a court may require disclosure of the communication or writing. (4) Nothing in this section precludes a trust company from filing an action in court to protect trust account property or as authorized under Title 75B, Trusts.