Securing payment of estate tax from property in possession of fiduciary.

  1. Law
  2. Colorado Revised Statutes
  3. Probate, Trusts, And Fiduciaries
  4. Probate of Wills and Administration
  5. Securing payment of estate tax from property in possession of fiduciary.

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(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.

  1. A fiduciary may withhold from a distributee an amount equal to the amount of estatetax apportioned to an interest of the distributee.

  2. As a condition to a distribution, a fiduciary may require the distributee to provide abond or other security for the portion of the estate tax apportioned to the distributee.

Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 706, § 1, effective August 10.


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