§ 15-1-1007 — Application of part 10

This part 10 shall apply to all trusts
established after December 31, 1969, with the exceptions contained in section 4947
(a)(2) of the federal Internal Revenue Code of 1986. This part 10 shall also apply to
all trusts established before January 1, 1970, with the exceptions contained in
section 508 (e)(2) and section 4947 (a)(2) of the federal Internal Revenue Code of
1986. Section 15-1-1002 (3) to (5) shall apply in the case of all decedents dying
after December 31, 1969, and in the case of all irrevocable inter vivos trusts created
after July 31, 1969.

Legislative History

Source: L. 71: p. 591, � 1. C.R.S. 1963: � 57-10-7. L. 73: p. 639, � 4. L. 2000: Entire section amended, p. 1846, � 27, effective August 2.