{"data":{"id":"us-co/c.r.s.-15-1.2-402","jurisdiction":"us-co","citation":"C.R.S. § 15-1.2-402","heading":"Distribution from trust or estate.","body":"A fiduciary shall allocate to income an amount received as a distribution of income, including a unitrust distribution under part 3 of this article 1.2, from a trust or estate in which the fiduciary has an interest, other than an interest the fiduciary purchased in a trust that is an investment entity, and shall allocate to principal an amount received as a distribution of principal from the trust or estate. If a fiduciary purchases, or receives from a settlor, an interest in a trust that is an investment entity, section 15-1.2-401, 15-1.2-415, or 15-1.2-416 apply to a receipt from the trust.","path":["Title 15 - PROBATE, TRUSTS, AND FIDUCIARIES","Article 1.2 - Uniform Fiduciary Income and Principal Act","Part 4 - ALLOCATION OF RECEIPTS"],"source_url":"https://olls.info/crs/crs2026-title-15.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"223e3448e17b64524e2730b134c9974b959d8c45d564fa633aab7a877d89c8d7","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-15-1.2-401","next":"us-co/c.r.s.-15-1.2-403"},"notice":"GroundRules: Original legal text. Not legal advice."}