Colorado § 38-13-202 - When tax-deferred retirement account presumed abandoned.
Full text of Colorado Colorado Revised Statutes § 38-13-202 — When tax-deferred retirement account presumed abandoned., with citation guidance and answers to common questions.
§ 38-13-202. When tax-deferred retirement account presumed abandoned.
(1) Subject to section 38-13-210, property held in a pension account or retirement account that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner three years after it becomes payable or distributable if the owner has not accepted the distribution, corresponded in writing concerning the distribution, or otherwise indicated an interest as evidenced by a memorandum or other record on file with the fiduciary of the trust or custodial fund or the administrator of the plan under which the trust or fund is established.
(2) If a holder in the ordinary course of its business receives notice or an indication of the death of an apparent owner and subsection (1)(b) of this section applies, the holder shall attempt not later than ninety days after receipt of the notice or indication to confirm whether the apparent owner is deceased.
(3) and (4) Repealed.
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 415, § 1, effective July 1, 2020. L. 2025: (1) amended and (3) and (4) repealed, (HB 25-1224), ch. 440, p. 2533, § 4, effective June 4.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 38-13-202
What does Colorado Revised Statutes § 38-13-202 cover?
Section 38-13-202 ("When tax-deferred retirement account presumed abandoned.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 38-13-202?
A common citation format is "Colorado Revised Statutes § 38-13-202" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 38-13-202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.