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Degree of Regulation

Colorado Revised Statutes 10-1-102(4) and 10-3-903(2)(i) provide a general exemption from insurance regulation for the issuance of gift annuities which:

  • Meet the definition and standards contained in section 501(m)(5) of the federal “Internal Revenue Code of 1986”, as amended; and
  • are issued or guaranteed by an organization that at all times during the three years preceding the date of the issuance of such annuity was eligible to receive tax deductible contributions under 170(c).

Links to State Regulations Pages

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