Legal Question in Wills and Trusts in Utah

Realistically, you do not need to do anything. If you are really concerned, you just to write out a statement that states that because there are no longer any assets in the trust, you are terminating it. If it is being terminated because everything has been distributed after the death of the Trustor, you may need to file a final tax return for the trust or the deceased, depending on how long the trust has taken to distribute the assets. Check with your accountant , and he or she can tell if you need to file a final income tax return.