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2022 Colorado Code
Title 15 - Probate, Trusts, and Fiduciaries
Article 1 - Fiduciary
Part 4 - Uniform Principal and Income Act
- § 15-1-401. Short Title
- § 15-1-402. Definitions
- § 15-1-403. Fiduciary Duties - General Principles
- § 15-1-404. Trustee's Power to Adjust
- § 15-1-404.5. Conversion - Unitrusts - Administration
- § 15-1-405. Notice of Action
- § 15-1-406. Determination and Distribution of Net Income
- § 15-1-407. Distribution to Residuary and Remainder Beneficiaries
- § 15-1-408. When Right to Income Begins and Ends
- § 15-1-409. Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins
- § 15-1-410. Apportionment When Income Interest Ends
- § 15-1-411. Character of Receipts
- § 15-1-412. Distribution From Trust or Estate
- § 15-1-413. Business and Other Activities Conducted by Trustee
- § 15-1-414. Principal Receipts
- § 15-1-415. Rental Property
- § 15-1-416. Obligation to Pay Money
- § 15-1-417. Insurance Policies and Similar Contracts
- § 15-1-418. Insubstantial Allocations Not Required
- § 15-1-419. Deferred Compensation, Annuities, and Similar Payments
- § 15-1-420. Liquidating Asset
- § 15-1-421. Minerals, Water, and Other Natural Resources
- § 15-1-421.5. Disposition of Natural Resources
- § 15-1-422. Timber
- § 15-1-423. Property Not Productive of Income
- § 15-1-424. Derivatives and Options
- § 15-1-425. Asset-Backed Securities
- § 15-1-426. Disbursements From Income
- § 15-1-427. Disbursements From Principal
- § 15-1-428. Transfers From Income to Principal for Depreciation
- § 15-1-429. Transfers From Income to Reimburse Principal
- § 15-1-430. Income Taxes
- § 15-1-431. Adjustments Between Principal and Income Because of Taxes
- § 15-1-432. Uniformity of Application - Construction
- § 15-1-433. Severability
- § 15-1-434. Effective Date - Application to Existing Trusts and Estates - Election
- § 15-1-435. Application of Certain Provisions - Notice of Election
- § 15-1-436. Transitional Matters
- § 15-1-451. Short Title
- § 15-1-452. Source and Prior Enactment - Uniform Application
- § 15-1-453. Definitions - Construction of Terms
- § 15-1-454. Applicability
- § 15-1-455. Application of This Subpart 7 - Powers of Settlor
- § 15-1-456. Income and Principal - Disposition
- § 15-1-457. Apportionment of Income
- § 15-1-458. Corporate Dividends and Share Rights
- § 15-1-459. Premium and Discount Bonds
- § 15-1-460. Principal Used in Business
- § 15-1-461. Principal Comprising Animals
- § 15-1-462. Principal Subject to Depletion
- § 15-1-463. Unproductive Estate
- § 15-1-464. Disposition of Natural Resources
- § 15-1-464.5. Disposition of Natural Resources - Special Applicability
- § 15-1-465. Expenses - Trust Estates
- § 15-1-466. Expenses - Nontrust Estates
- § 15-1-467. Disposition of Net Probate Income
- § 15-1-468. Repeal of Part
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