Colorado Statutes
§ 15-11-807 — Modification to achieve transferor's tax objectives
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 fiduciary