Colorado Code § 10-15-109

Disbursements - excess trust assets. At reasonable times, and unless the
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trustee is notified by the commissioner that the preneed seller is in violation of the provisions of
this article or by the contract seller not to disburse trust assets, the trustee shall disburse excess
trust assets to the contract seller in accordance with the terms of the preneed contract between
the contract buyer and the contract seller. The trustee shall not disburse any excess trust assets
until such time as the value of such trust assets exceeds the total of all funds paid by the contract
buyers under the preneed contracts. If more than one trust account is used by the contract seller,
the aggregate of all trust accounts must exceed the total of all funds paid by all contract buyers
before any disbursement by the trustee. It is the obligation and responsibility of the trustee to
conduct at least annual valuations of the market value of the assets held in trust, which may
include accrued interest.

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