Colorado Code § 11-30-118

Dividends. At such intervals and for such periods of time as the board of
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directors may authorize and after provision for the required reserves, the board of directors may
declare a dividend. Dividends may be paid at various rates on different classes of shares, and
dividend credit may be accrued on different classes of shares, as determined by the board of
directors. Dividends shall not be paid in excess of available earnings.

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