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2020 Colorado Revised Statutes
Title 15 - Probate, Trusts, And Fiduciaries
Article 11. Intestate Succession and Wills
Section 15-11-807. Modification to achieve transferor's tax objectives.
Universal Citation: CO Rev Stat § 15-11-807 (2020)
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.
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.
Cross references: For provisions relating to the time of taking effect or the provisions for transition of this code, see § 15-17-101.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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