Section R414-305-2 - Definitions(1) The definitions in Rules R414-1 and R414-301 apply to this rule.(2) The following definitions apply in this rule: (a) "Burial plot" means a burial space and any item related to repositories customarily used for the remains of any deceased member of the household. This includes caskets, concrete vaults, urns, crypts, grave markers, and the cost of opening and closing a grave site.(b) "Penalty period" means a period of time during which a person is not eligible for Medicaid services for institutional care or services provided under a home and community-based waiver due to a transfer of assets for less than fair market value.(c) "Transfer" in regard to assets means a person has disposed of assets for less than fair market value.Utah Admin. Code R414-305-2