Colorado Code § 15-16-926

Later-discovered property
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(1) Except as otherwise provided in subsection
(3) of this section, if exercise of the decanting power was intended to distribute all the principal
of the first trust to one or more second trusts, later-discovered property belonging to the first
trust and property paid to or acquired by the first trust after the exercise of the power is part of
the trust estate of the second trust or trusts.
(2) Except as otherwise provided in subsection (3) of this section, if exercise of the
decanting power was intended to distribute less than all the principal of the first trust to one or
more second trusts, later-discovered property belonging to the first trust or property paid to or
acquired by the first trust after exercise of the power remains part of the trust estate of the first
trust.
(3) An authorized fiduciary may provide in an exercise of the decanting power or by the
terms of a second trust for disposition of later-discovered property belonging to the first trust or
property paid to or acquired by the first trust after exercise of the power.

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