Why not run it in conduit? You don't need to bury it as deep 18" instead of 24", and you will only need to dig the trench once. If the UF cable fails then you either need to dig it up to replace it. If you put in PVC conduit now, if you do have a failure you simply replace the bad wire. Wouldn't hurt to run a 3/4" conduit for future phone or data at the same time.

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I'm planning on directly burying UF to feed a sub panel in a new detached garage I'm building. The cable will exit the house above ground, and it will enter the garage through 1 1/2 inch PVC conduit installed through the foundation. How should I transition from the house to underground, and from underground into the conduit?

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The cable must be protected by conduit from were it comes out of the house to the bottom of the two foot deep trench. It will need the same protection from the bottom of the trench to the point were it enters the garage. You can apply duct seal to the end of the conduit but that is not required. Were the cable enters your garage it will have to be connected to a switch or enclosed circuit breaker that is listed as service equipment at a point very near were the cable enters the building. This switch or enclosed circuit breaker is the required building disconnecting means. The switch or circuit breaker must have enough poles to open all ungrounded conductors. The switch, enclosed circuit breaker , or panel assembly then serves as the point at which the equipment grounding conductors of the feeder and branch circuits are connected to the grounding electrode conductor of the required building grounding electrode system.
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Tom

[This message has been edited by tdhorne (edited November 29, 2002).]