Article

Unif. Fidicuiary Income & Principal Act

C.R.S. § 15-1.2-101— Short title
C.R.S. § 15-1.2-102— Definitions
C.R.S. § 15-1.2-103— Scope
C.R.S. § 15-1.2-104— Governing law
C.R.S. § 15-1.2-201— Fiduciary duties
C.R.S. § 15-1.2-202— Judicial review of exercise of discretionary power
C.R.S. § 15-1.2-203— Fiduciary’s power to adjust
C.R.S. § 15-1.2-204— Notice of action
C.R.S. § 15-1.2-301— Definitions
C.R.S. § 15-1.2-302— Application
C.R.S. § 15-1.2-303— Authority of fiduciary
C.R.S. § 15-1.2-304— Notice
C.R.S. § 15-1.2-305— Unitrust policy
C.R.S. § 15-1.2-306— Unitrust rate
C.R.S. § 15-1.2-307— Applicable value
C.R.S. § 15-1.2-308— Period
C.R.S. § 15-1.2-309— Special tax benefits
C.R.S. § 15-1.2-401— Character of receipts from entity
C.R.S. § 15-1.2-402— Distribution from trust or estate
C.R.S. § 15-1.2-403— Business of other activity conducted by fiduciary
C.R.S. § 15-1.2-404— Principal receipts
C.R.S. § 15-1.2-405— Rental property
C.R.S. § 15-1.2-406— Receipt on obligation to be paid in money
C.R.S. § 15-1.2-407— Insurance policy or contract
C.R.S. § 15-1.2-408— Insubstantial allocation not required
C.R.S. § 15-1.2-409— Deferred compensation, annuity, or similar payment
C.R.S. § 15-1.2-410— Liquidating asset
C.R.S. § 15-1.2-411— Minerals, water, and other natural resources
C.R.S. § 15-1.2-412— Timber
C.R.S. § 15-1.2-413— Marital deduction property not productive of income
C.R.S. § 15-1.2-414— Derivative or option
C.R.S. § 15-1.2-415— Asset-backed security
C.R.S. § 15-1.2-416— Other financial instrument or arrangement
C.R.S. § 15-1.2-501— Disbursement from income
C.R.S. § 15-1.2-502— Disbursement from principal
C.R.S. § 15-1.2-503— Transfer from income to principal for depreciation
C.R.S. § 15-1.2-504— Reimbursement of income from principal
C.R.S. § 15-1.2-505— Reimbursement of principal from income
C.R.S. § 15-1.2-506— Income taxes
C.R.S. § 15-1.2-507— Adjustment between income and principal because of taxes
C.R.S. § 15-1.2-601— Determination and distribution of net income
C.R.S. § 15-1.2-602— Distribution to successor beneficiary
C.R.S. § 15-1.2-701— When right to income begins and ends
C.R.S. § 15-1.2-702— Apportionment of receipts and disbursements when decedent dies or income interest begins
C.R.S. § 15-1.2-703— Apportionment when income interest ends
C.R.S. § 15-1.2-801— Uniformity of application and construction
C.R.S. § 15-1.2-802— Relation to electronic signatures in global and national commerce act
C.R.S. § 15-1.2-803— Application to trust or estate
C.R.S. § 15-1.2-804— Severability