Colorado Code
Article 50 - Colorado Uniform Transfers to Minors Act
§ 11-50-102. Definitions

As used in this article, unless the context otherwise requires:














(13.5) "Qualified minor's trust" means a trust, including a trust created by a custodian, of which a minor is the sole current beneficiary and that satisfies the requirements of section 2503 (c) of the federal "Internal Revenue Code of 1986" and the regulations implementing that section.





Source: L. 84: Entire article R&RE, p. 383, § 1, effective July 1. L. 2000: (5) amended, p. 1832, § 2, effective January 1, 2001. L. 2007: (13.5) added, p. 126, § 2, effective July 1.
Editor's note: This section is similar to former § 11-50-102 as it existed prior to 1984.

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