Utah only applies a transfer penalty when someone is seeking Medicaid coverage for institutional care or Home and Community-Based Waiver services. Under the state's Transfer of Assets policy, the look-back period runs 60 months back from the application date, and a penalty applies if the individual or their spouse transferred assets during that window under the policy's terms.
Utah's statewide resource rule defines the resulting penalty period as a stretch of time during which the person is ineligible for institutional-care or HCBS-waiver services because of an under-market transfer. That framing matters: this is strictly about Medicaid payment for those specific long-term-care services, not a separate tax penalty — which makes the actual value received and the exact timing of the transaction the two facts that decide the outcome.