§ 15-1-436. Transitional matters

CO Rev Stat § 15-1-436 (2018) (N/A)
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(1) Section 15-1-419, as amended by Senate Bill 09-139, enacted in 2009, applies to a trust described in section 15-1-419 (4) on and after the following dates:

(a) If the trust is not funded as of April 16, 2009, the date of the decedent's death;

(b) If the trust is initially funded in the calendar year beginning January 1, 2009, the date of the decedent's death; or

(c) If the trust is not described in either paragraph (a) or (b) of this subsection (1), January 1, 2009.