Colorado Statutes
§ 15-11-807 — Modification to achieve transferor's tax objectives
Colorado § 15-11-807
This text of Colorado § 15-11-807 (Modification to achieve transferor's tax objectives) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 15-11-807 (2026).
Text
To achieve
the transferor's tax objectives, the court may modify the terms of a governing
instrument other than a trust that is governed by section 15-5-416 in a manner that
is not contrary to the transferor's probable intention. The court may provide that the
modification has retroactive effect.
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Legislative History
Source: L. 2009: Entire section added, (HB 09-1287), ch. 310, p. 1687, � 15,
effective July 1, 2010. L. 2018: Entire section amended, (SB 18-180), ch. 169, p. 1193,
� 11, effective January 1, 2019.
Nearby Sections
15
§ 15-1-1001
Legislative declaration§ 15-1-1006
References to Internal Revenue Code of 1954§ 15-1-1007
Application of part 10§ 15-1-101
Short title§ 15-1-102
Legislative declaration§ 15-1-103
Definitions§ 15-1-104
Prior transactions§ 15-1-105
Application of payments to fiduciary§ 15-1-109
Deposit in name of fiduciaryCite This Page — Counsel Stack
Bluebook (online)
Colorado § 15-11-807, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/15/15-11-807.