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C.R.S. § 15-1.2-102 · Colorado · Statutes
Title 15 › Article 1.2 › Part 1 › Section 15-1.2-102
(18) "Settlor" means a person, including a testator, that creates or contributes property to a trust. … (c) An estate or gift tax marital deduction for a transfer to a trust under section 2056 or 2523 of the "Internal Revenue Code of 1986", 26 U.S.C. sec. 2056 or 26 U.S.C. sec. 2523, as amended, which depends
Reservedcompiled textSnapshot as of Aug 14, 2026
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