Colorado § 15-2.5-204 - Exception to presumption of unlimited authority.
Full text of Colorado Colorado Revised Statutes § 15-2.5-204 — Exception to presumption of unlimited authority., with citation guidance and answers to common questions.
§ 15-2.5-204. Exception to presumption of unlimited authority.
(1) Unless the terms of the instrument creating a power of appointment manifest a contrary intent, the power is nongeneral if:
(a) The power is exercisable only at the powerholder's death; and
(b) The permissible appointees of the power are a defined and limited class that does not include the powerholder's estate, the powerholder's creditors, or the creditors of the powerholder's estate.
Source: L. 2014: Entire article added, (HB 14-1353), ch. 209, p. 775, § 1, effective July 1, 2015.
OFFICIAL COMMENT
This section is designed to remedy a recurring drafting mistake. A testamentary power of appointment created in a defined and limited class that happens to include the powerholder is usually intended to be a nongeneral power. For example, a testamentary power created in one of the donor's descendants (such as the donor's child or grandchild) to appoint among the donor's "descendants" or "issue" is typically intended to be a nongeneral power. See, for example, PLR 201229005 (stating the ruling of the Internal Revenue Service that a testamentary power of appointment in the donor's son, exercisable in favor of the donor's "issue," is a nongeneral power for purposes of 26 U.S.C. § 2041). Accordingly, the presumption of this Section is that such a power is nongeneral.
On the meaning of the well-accepted term of art "defined and limited," see the Comment to Section 205. See also Restatement Third of Property: Wills and Other Donative Transfers § 17.5, Comment c.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 15-2.5-204
What does Colorado Revised Statutes § 15-2.5-204 cover?
Section 15-2.5-204 ("Exception to presumption of unlimited authority.") 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 § 15-2.5-204?
A common citation format is "Colorado Revised Statutes § 15-2.5-204" (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 § 15-2.5-204 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.