A participant must be a resident of any state and have a valid Social Security Number.
Beneficiaries can be any age.
However, an extra benefit is given to beneficiaries residing in Utah. If a participation agreement remains in place for eight consecutive years for the same beneficiary who has simultaneously been a resident of Utah during this time the agreement becomes vested. A beneficiary with a vested participation agreement will be considered a Utah resident for tuition purposes, regardless of a future move away from Utah.