C.R.S. § 15-1-103

As used in this part 1, unless the context otherwise requires: (1) “Bank” includes any person or association of persons, whether incorporated or not, carrying on the business of banking. (2) “Fiduciary” includes a trustee under any trust, expressed, implied, resulting, or constructive, executor, administrator, personal representative, guardian, conservator, curator, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a corporation, public or private, public officer, or any other person acting in a fiduciary capacity for any person, trust, or estate. (3) “Person” includes a corporation, partnership, or other association, or two or more persons having a joint or common interest. (4) “Principal” includes any person to whom a fiduciary as such owes an obligation.