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C.R.S. § 15-11-1103 - When nonvested property interest or power of appointment created
Cite as | C.R.S. § 15-11-1103 |
(1) Except as provided in subsections (2) and (3) of this section and in sections 15-11-1102.5(3)(a) and 15-11-1106(1), the time of creation of a nonvested property interest or a power of appointment is determined under general principles of property law.
(2) For purposes of this part 11, if there is a person who alone can exercise a power created by a governing instrument to become the unqualified beneficial owner of either a nonvested property interest or a property interest subject to a power of appointment described in section 15-11-1102(2) or (3), the nonvested property interest or power of appointment is crea...
(3) For purposes of this part 11, a nonvested property interest or a power of appointment arising from a transfer of property to a previously funded trust or other existing property arrangement is created when the nonvested property interest or power of appointment in the original contribution was created.
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