Utah Code Ann. § 78B-3-405
(3) For purposes of this section "collateral source" means payments made to or for the benefit of the plaintiff for:
(4) To preserve subrogation rights for amounts paid or received prior to settlement or judgment, a provider of collateral sources shall, at least 30 days before settlement or trial of the action, serve a written notice upon each health care provider against whom the malpractice action has been asserted. The written notice shall state: