Colorado Amendment 87: Tax Planning for High-Income Executives, Business Owners and Retirees
For Colorado households with substantial income or investments, this is more than a question of whether the state tax rate will increase. It raises questions about when income is recognized, how investments are managed, how retirement withdrawals are structured, and whether major financial decisions should be coordinated across multiple tax years.
A large RSU vesting event, a private-company tender offer, a business sale, a concentrated stock position, or a significant retirement-account distribution can change a household's tax picture in a single year. When several of these decisions overlap, looking at each one separately can lead to missed planning opportunities and avoidable surprises.
For executives, business owners, and retirees with substantial assets, the important question is not simply what the new tax brackets are. It is how the tax change fits into the rest of the financial picture.
Important: The election outcome remains subject to official certification. The figures and examples below explain Amendment 87 as written. They are simplified illustrations, not tax-return calculations or a prediction of every implementation detail. Confirm the final measure and applicable Colorado Department of Revenue guidance before making tax decisions.
- What is Amendment 87?
- Proposed Colorado tax brackets
- Who could pay more?
- The marriage penalty
- Retirement income and Roth conversions
- Capital gains and investment sales
- Stock compensation and executives
- Business owners and liquidity events
- Moving out of Colorado
- Planning considerations
- When should you hire a financial advisor?
- Frequently asked questions
What is Colorado Amendment 87?
Amendment 87 is a 2026 Colorado ballot measure that proposes replacing the state's flat 4.4% individual income tax rate with a graduated tax structure. Instead of applying one rate to all taxable income, the proposal applies different marginal rates to different portions of income.
The proposal is intended to raise additional state revenue for public education, health care, and early childhood care and education. It changes the constitutional framework that currently requires a single income tax rate under the applicable TABOR provisions.
The ballot title identifies a potential annual revenue increase of up to $2.7 billion. That figure is a maximum estimate in the title, not the central revenue forecast. Legislative Council Staff estimated approximately $958.4 million in additional revenue for fiscal year 2026-27 and approximately $1.972 billion for fiscal year 2027-28.
The proposed brackets are scheduled to begin with tax year 2027. Under the measure as written, 2026 income would continue to be taxed under the current 4.4% flat-rate structure.
What are the proposed Colorado Amendment 87 tax brackets?
The proposal establishes six marginal tax brackets. The same dollar thresholds apply to single taxpayers and married couples filing jointly. The thresholds are not doubled for joint filers and are not indexed for inflation.
| Colorado taxable income | Proposed marginal rate |
|---|---|
| $0 to $25,000 | 3.7% |
| $25,001 to $100,000 | 4.2% |
| $100,001 to $500,000 | 4.4% |
| $500,001 to $750,000 | 7.4% |
| $750,001 to $1,000,000 | 7.9% |
| Above $1,000,000 | 8.4% |
These are marginal rates, not flat rates applied to a taxpayer's entire income. For example, a taxpayer with $600,000 of Colorado taxable income would not pay 7.4% on the full $600,000. The 7.4% rate would apply only to the portion above $500,000 and up to $600,000. The lower portions would be taxed at the rates assigned to those brackets.
The distinction matters when estimating the impact of the proposal. A taxpayer crossing the $500,000 threshold does not suddenly pay 7.4% on all income. Only the dollars in the higher bracket are subject to the higher marginal rate.
Who could pay more under Amendment 87?
Taxpayers with Colorado taxable income below approximately $510,834 would generally receive a modest tax reduction, with a maximum reduction of $325 under the proposed brackets. Above that point, the higher marginal rates would outweigh the maximum reduction.
The following examples compare the proposed tax with the current 4.4% flat rate. They assume the amounts shown are Colorado taxable income and do not account for credits, subtractions, or other individual circumstances.
| Colorado taxable income | Current 4.4% tax | Proposed tax | Estimated change |
|---|---|---|---|
| $300,000 | $13,200 | $12,875 | -$325 |
| $500,000 | $22,000 | $21,675 | -$325 |
| $600,000 | $26,400 | $29,075 | +$2,675 |
| $750,000 | $33,000 | $40,175 | +$7,175 |
| $1,000,000 | $44,000 | $59,925 | +$15,925 |
| $2,000,000 | $88,000 | $143,925 | +$55,925 |
| $5,000,000 | $220,000 | $395,925 | +$175,925 |
Illustrative Colorado income tax calculations based on the proposed brackets and current 4.4% rate. These are not tax-return calculations or projections of total federal and state tax liability.
For a household earning $200,000 in a typical year, the direct state income tax change may be relatively small. For a household with $1 million or more of taxable income, the difference can become substantial, especially when a major financial event pushes income into the upper brackets.
It is also important to distinguish income from wealth. A household with several million dollars in investments may have a relatively modest taxable-income year, while a household with a lower net worth may experience a one-time income spike from a business sale or equity-compensation event. Planning should account for both the assets a household owns and the income it expects to recognize.
Does Amendment 87 create a marriage penalty?
The proposed brackets use the same income thresholds for single filers and married couples filing jointly. That means a married couple does not receive twice the income range before reaching each higher bracket.
Consider a couple filing jointly with $600,000 of Colorado taxable income. Under the proposal, the 7.4% rate would apply to $100,000 of income above the $500,000 threshold. If two unmarried individuals each had $300,000 of taxable income, neither would reach the higher bracket.
Using the proposed schedule, the couple filing jointly would owe approximately $29,075 in Colorado income tax. Two single taxpayers with $300,000 each would owe approximately $12,875 apiece, or $25,750 combined. The difference is approximately $3,325.
This is an illustration of the bracket structure, not a complete comparison of two households' tax situations. Filing status, deductions, credits, and other tax rules can affect the result.
How could Amendment 87 affect retirement income and Roth conversions?
Retirees with substantial traditional IRA withdrawals, required minimum distributions, pension income, or large Roth conversions may have taxable income that reaches the proposed higher brackets.
The measure changes the rate structure. It does not expressly repeal Colorado's existing retirement-income subtraction provisions. Eligibility and limits depend on age and the type of income received. For example, Colorado has specific subtraction rules for certain pension and annuity income, qualifying retirement-account distributions, and federally taxable Social Security benefits.
Those existing provisions should be reviewed under the rules applicable to the tax year in question. A retiree's gross income is not necessarily the same as Colorado taxable income after applicable subtractions.
Roth conversions may become more expensive in high-income years
A Roth conversion moves money from a traditional IRA or eligible retirement account into a Roth account. The converted amount is generally included in federal taxable income and may also increase Colorado taxable income.
Under the current 4.4% state rate, a $600,000 conversion would generate approximately $26,400 of Colorado income tax if the full amount were taxable in Colorado. Under the proposed schedule, the state tax on that amount would be approximately $29,075.
That does not automatically mean every conversion should happen before 2027. Federal tax brackets, future required minimum distributions, Medicare income-related monthly adjustment amounts, investment growth, and the taxpayer's expected retirement income all matter. A conversion can still make sense even when the current-year tax rate is higher.
Planning example: A retiree considering a large Roth conversion should compare the tax cost of converting in 2026 with the cost of spreading conversions over multiple years. Under a graduated state tax structure, spreading income may reduce the amount exposed to the highest marginal brackets. The federal tax impact still needs to be modeled separately.
How could Amendment 87 affect capital gains and investment sales?
Colorado generally begins its individual income tax calculation with federal taxable income, subject to state additions and subtractions. Capital gains included in federal taxable income can therefore affect Colorado taxable income and may be subject to the proposed graduated rates.
There are state-specific capital gains subtraction rules for certain qualifying property. Those rules are not a blanket exemption for all investment gains. Ordinary gains from publicly traded stocks, ETFs, or mutual funds do not automatically qualify for the Colorado capital gains subtraction.
For investors with a large concentrated position, a private investment, or a planned portfolio liquidation, the timing and character of a gain may become more important if the proposed brackets take effect.
Illustration: spreading a large taxable gain across years
Assume an investor realizes a $3 million gain that is fully included in Colorado taxable income, with no other income or applicable capital gains subtraction. The following examples compare the state income tax under the proposed schedule if the gain is recognized in one year or spread evenly across multiple years.
| Recognition schedule | Gain per year | Approximate total Colorado tax |
|---|---|---|
| One year | $3,000,000 | $227,925 |
| Two years | $1,500,000 | $203,850 |
| Three years | $1,000,000 | $179,775 |
| Six years | $500,000 | $130,050 |
Illustrative state tax only. Assumes the full gain is Colorado taxable income in each year, with no other income, deductions, credits, or capital gains subtraction. Actual installment-sale treatment and recognition timing depend on the transaction and applicable tax rules.
Spreading a gain is not always possible or desirable. The buyer's terms, federal tax consequences, investment risk, liquidity needs, and transaction structure may determine when income is recognized. An installment sale, for example, has specific eligibility and reporting rules. The seller should review the structure before signing a sale agreement.
Tax-loss harvesting has limits
Tax-loss harvesting can help offset realized capital gains, subject to federal and state rules. It generally does not offset salary, RSU income treated as wages at vesting, or ordinary IRA distributions dollar-for-dollar.
Investors should also consider wash-sale rules, portfolio allocation, transaction costs, and the possibility that selling an investment to realize a tax loss could change the portfolio's risk profile.
Charitable giving can be part of investment and tax planning
Households with appreciated investments and ongoing charitable goals may want to evaluate how and when they give. Donating appreciated securities directly to an eligible charity or using a donor-advised fund may provide different tax and investment outcomes than selling the investment and donating cash.
The appropriate approach depends on holding periods, cost basis, income, charitable intent, deduction limits, and the household's broader plan. A charitable contribution should be driven by the giving objective, not simply by the availability of a tax deduction.
What does Amendment 87 mean for executives with stock compensation?
Colorado executives and employees at public and private companies may receive compensation through restricted stock units (RSUs), nonqualified stock options (NQSOs), incentive stock options (ISOs), employee stock purchase plans, or private-company equity awards.
These forms of compensation can create income at different times and may be treated differently for tax purposes. If the proposed higher Colorado brackets take effect, the timing of vesting, exercise, sale, and liquidity events could affect the state tax bill.
Restricted stock units (RSUs)
RSUs are generally included in ordinary wage income when they vest. The value of the shares at vesting is typically reported as compensation. If the employee later sells the shares, the difference between the sale price and the tax basis generally creates a capital gain or loss.
For an executive with a large vesting event, the compensation income may push Colorado taxable income above $500,000 even if the employee does not sell the shares. The employee may owe tax on the vesting income while still holding the stock.
Nonqualified stock options (NQSOs)
When NQSOs are exercised, the difference between the fair market value of the shares and the exercise price is generally treated as ordinary compensation income. A large exercise can create a significant income event in a single tax year.
Incentive stock options (ISOs)
ISOs can have different tax treatment. Exercising ISOs may create an alternative minimum tax adjustment even when the shares are not sold. A later sale may create a capital gain or ordinary income depending on whether the applicable holding-period requirements are met.
Private-company tender offers and liquidity events
Private-company tender offers, secondary sales, and acquisition transactions can involve a mix of compensation income and capital gain. The tax treatment depends on the equity instrument, vesting status, holding period, transaction documents, and whether shares are being sold or awards are being settled.
Executives considering a tender offer or other liquidity event should understand the tax character of the proceeds before making decisions about how much to sell. A transaction that creates a large amount of ordinary income may have a different Colorado tax result from one that primarily creates capital gain.
Have company stock, options, or a pending liquidity event?
Equity compensation can affect more than your tax bill. The decisions around how much company stock to retain, when to diversify, how to invest sale proceeds, and how much liquidity to keep can have long-term consequences. These decisions are easier to evaluate when they are considered together rather than one transaction at a time.
Schedule an Intro Call View services and feesAn introductory conversation is an opportunity to discuss your circumstances and determine whether Inclinevest's services are a fit.
How could Amendment 87 affect business owners?
Business owners may face a different set of planning questions because income can vary substantially from year to year. A business may generate relatively stable income for several years, followed by a large sale, redemption, distribution, or other liquidity event.
The tax treatment depends on the business structure and the transaction. Income from partnerships and S corporations generally flows through to owners and is reported on their individual returns. C corporations are subject to a separate corporate income tax structure, and shareholder-level tax may arise when proceeds are distributed or shares are sold.
Business sales and one-time income
A sale of a business can generate several types of taxable income, including capital gain, ordinary income, depreciation recapture, and compensation. The allocation of the purchase price among assets, goodwill, inventory, and other items can materially affect the tax result.
For an owner expecting a sale, it may be useful to model the tax consequences before the letter of intent or purchase agreement is finalized. Depending on the facts, the structure may affect whether income is recognized in one year or over multiple years.
Pass-through income and distributions
Owners of pass-through entities may owe tax on allocated business income even if the business does not distribute enough cash to cover the tax liability. A higher marginal state rate can increase the amount of cash an owner needs to reserve for taxes.
Business owners should coordinate estimated tax payments, entity-level tax elections, compensation, distributions, and retirement-plan contributions with their CPA. The right approach depends on the entity, the owner's overall income, and the applicable federal and state rules.
Should high earners move out of Colorado because of Amendment 87?
A proposed tax increase can prompt a household to reconsider where it lives, works, or retires. But changing a mailing address or spending more time in another state does not automatically end Colorado tax residency.
Colorado residency generally depends on domicile and the facts surrounding where a person maintains their permanent home and intends to return. Colorado may also continue to tax certain Colorado-source income after a person becomes a nonresident.
For executives, business owners, and retirees considering a move before a major income event, the timing and documentation of a genuine change in domicile can matter. A move should be evaluated with attention to housing, family ties, business activity, days spent in each state, driver's license and voter registration, and other relevant factors.
State income tax is only one part of the decision. Housing costs, insurance, health care, estate planning, access to family, and quality of life may have a larger long-term impact than the difference in one year's income tax.
Planning considerations if Amendment 87 takes effect
The proposed rate structure does not create one universal strategy for every high-income household. The most useful planning steps depend on the type of income, the timing of financial events, and the household's federal and state tax position.
1. Review income that may push you above $500,000
Look beyond salary. Include RSU vesting, option exercises, bonuses, business income, investment gains, retirement distributions, and other taxable events. A household that normally falls below the threshold may exceed it in a year with a large vesting event or asset sale.
2. Model the timing of Roth conversions
Compare conversions in 2026 with conversions in 2027 and later. Consider partial conversions over several years rather than assuming that a single large conversion is the best approach. Include federal tax brackets and Medicare premium effects in the analysis.
3. Coordinate investment gains with your tax plan
Review concentrated positions, planned portfolio sales, charitable gifts of appreciated securities, and potential tax-loss harvesting. The objective is to understand the full tax and investment trade-offs, not simply to defer every gain.
4. Review major business and equity transactions early
If you expect a tender offer, option exercise, business sale, or other liquidity event, evaluate the tax consequences before the transaction is finalized. Once a transaction closes or a taxable event occurs, the available planning options may be limited.
5. Coordinate with your CPA and financial advisor
Tax preparation and financial planning serve different purposes. A CPA can advise on tax reporting and specific tax positions. A financial advisor can help coordinate investment decisions, retirement distributions, charitable giving, liquidity needs, and long-term planning with the tax implications.
When should you hire a financial advisor in Colorado?
Not every household needs an ongoing financial advisor. If your finances are straightforward, your investments are simple, and you are comfortable managing your own decisions, you may not need one.
The situation changes when your financial life becomes more interconnected. You may have several investment accounts, company stock, retirement plans from previous employers, private investments, a business interest, real estate, charitable goals, or an inheritance. Each decision can affect the others, and the consequences may extend over many years.
At that point, the challenge is often less about finding another investment and more about coordinating the decisions around the assets you already have.
What does a financial advisor actually help coordinate?
- Investment management: Managing a diversified portfolio across taxable accounts, IRAs, employer plans, and other investment accounts while considering risk, liquidity, taxes, and long-term objectives.
- Concentrated stock: Evaluating company-stock exposure, diversification decisions, trading restrictions, and the potential tax consequences of selling appreciated shares.
- Retirement planning: Determining how investment assets, Social Security, pensions, retirement accounts, and other income sources can support spending over time.
- Tax-aware decisions: Coordinating investment gains, Roth conversions, withdrawals, charitable contributions, and other financial decisions with your CPA or tax professional.
- Business and liquidity planning: Evaluating how a business sale, tender offer, inheritance, or other major financial event affects your portfolio, cash reserves, and long-term plan.
- Charitable and estate considerations: Incorporating giving goals, beneficiary designations, trusts, and family priorities into the broader financial picture, while coordinating with the appropriate legal and tax professionals.
A financial advisor should not simply tell you what to buy. The role is to understand how your investments fit into the rest of your financial life, identify decisions that need to be made, and help you evaluate the trade-offs before they become difficult to reverse.
A practical example: An executive may have several million dollars in employer stock, a 401(k), taxable investments, and a pending tender offer. The question is not just whether to sell shares. It is how much company exposure to retain, how much liquidity to maintain, how sale proceeds should be invested, how the transaction affects taxes, and whether the resulting portfolio supports the executive's longer-term goals. Those decisions are connected.
Why work with a fee-only fiduciary?
Compensation matters when choosing an advisor. A fee-only fiduciary is compensated directly by clients rather than through commissions from investment products or insurance sales. An investment adviser operating as a fiduciary is required to act in the client's best interest within the scope of the advisory relationship.
At Inclinevest Wealth Management, the relationship centers on ongoing investment management and financial planning. The firm works with professionals, executives, business owners, and retirees who want their investment decisions considered alongside retirement planning, taxes, equity compensation, and other financial priorities.
An advisor does not replace your CPA or attorney. The benefit is having someone focused on coordinating the investment and financial-planning decisions with those professionals, rather than treating each decision as an isolated event.
Have your financial decisions become more complicated?
You do not need to be looking for a financial advisor to have an introductory conversation. If you have accumulated substantial investments, receive equity compensation, are approaching retirement, or are preparing for a major financial event, a conversation can help determine whether ongoing advice would add value to your situation.
Schedule an Intro Call Review services and feesNo commitment is required to have an initial conversation. The first step is determining whether there is a fit.
Key takeaways
- Amendment 87 appears to have passed based on preliminary results, but final certification should be confirmed.
- The measure proposes six marginal Colorado income tax brackets, with rates reaching 8.4% above $1 million.
- The same bracket thresholds apply to single and joint filers, creating a potential marriage penalty for some households.
- Taxable income above approximately $510,834 would generally result in a higher state tax bill under the proposed schedule.
- Executives with RSUs, stock options, and private-company equity should review the timing and character of income.
- Business sales, investment gains, Roth conversions, and retirement distributions may create opportunities for multi-year planning.
- For households with substantial assets, the larger issue is often coordinating investment, tax, retirement, and liquidity decisions rather than focusing on one tax rate.
Make your financial decisions work together
Inclinevest Wealth Management works with professionals, executives, business owners, and retirees who want coordinated investment management and financial planning.
For households with substantial investments, company stock, business interests, or approaching retirement, the decisions around taxes, investments, liquidity, and long-term planning are closely connected. Having an advisor responsible for coordinating those decisions can help you evaluate the trade-offs and keep your financial plan moving in the same direction.
Inclinevest is a Colorado-based, fee-only fiduciary registered investment adviser serving clients nationwide.
Schedule an Intro Call View Services & FeesFrequently asked questions about Colorado Amendment 87
What is Colorado Amendment 87?
Amendment 87 is a 2026 Colorado ballot measure that would replace the state's flat 4.4% income tax with six graduated brackets from 3.7% to 8.4%, starting with tax year 2027. It changes the constitutional framework for the state's income tax and directs additional revenue to education, health care, and early childhood care and education. The ballot title lists a potential annual increase of up to $2.7 billion; Legislative Council Staff estimated approximately $958 million in fiscal year 2026-27 and $1.97 billion in fiscal year 2027-28.
Did Amendment 87 pass?
As of November 6, 2026, preliminary statewide results show Amendment 87 ahead, and supporters declared victory. The measure appears to have passed, but the results remain subject to the official canvass and certification process. Check the Colorado Secretary of State for the final certified outcome.
What are the Amendment 87 tax brackets?
3.7% on Colorado taxable income up to $25,000, 4.2% from $25,001 to $100,000, 4.4% from $100,001 to $500,000, 7.4% from $500,001 to $750,000, 7.9% from $750,001 to $1 million, and 8.4% above $1 million. The same dollar thresholds apply to single and joint filers, rather than being doubled for married couples filing jointly. The brackets are not adjusted for inflation.
When would Amendment 87 take effect?
The proposed brackets are scheduled to start with tax year 2027, so 2026 income would still be taxed at the flat 4.4% rate under current law.
Who would pay more under Amendment 87?
Taxpayers with Colorado taxable income above roughly $510,834 would pay more under the proposed schedule, because the higher rates above $500,000 outweigh the maximum $325 reduction in the lower brackets. A taxpayer with $1 million of taxable income would pay about $15,925 more than today, and one with $2 million about $55,925. Actual results depend on applicable tax rules and individual circumstances.
Does Amendment 87 have a marriage penalty?
In effect, yes, because the brackets are not doubled for joint filers. A couple with $600,000 of joint Colorado taxable income would pay the 7.4% rate on $100,000, while two single filers with $300,000 each would stay below $500,000. In that example, the joint return pays about $3,325 more.
Would Amendment 87 tax Social Security or retirement income?
The measure changes the rate structure and does not expressly repeal Colorado's existing retirement-income subtraction provisions. Eligibility and limits depend on age and type of income. Retirees with substantial traditional IRA withdrawals, required minimum distributions, or Roth conversions may still have taxable income above the thresholds. Confirm the applicable subtraction with a CPA.
Would Amendment 87 raise taxes on capital gains?
Colorado generally includes capital gains in the starting point for taxable income, but certain gains from qualifying property may be eligible for a state subtraction. Ordinary publicly traded stock gains do not automatically qualify. Gains remaining in Colorado taxable income are subject to the applicable brackets. Review the rules for any specific asset or transaction with a tax professional.
What happens to Proposition 136?
Proposition 136 was the competing measure that would have limited Colorado income tax rates to 4.4%. Preliminary election results show it trailing. If the final outcome confirms that Proposition 136 failed and Amendment 87 passed, the competing-measure conflict should not prevent implementation of Amendment 87. Confirm the certified results before relying on the final outcome.
Should I do a Roth conversion before 2027 because of Amendment 87?
It depends. A conversion in 2026 would be taxed at Colorado's 4.4% rate, while a large conversion in 2027 or later could push income into the 7.4% to 8.4% brackets. Federal taxes, Medicare premiums, future required minimum distributions, and your overall plan also matter. Model the alternatives before converting.
How could Amendment 87 affect RSUs and stock options?
RSU vesting and certain stock-option exercises can create ordinary compensation income. A large vesting or exercise event may push Colorado taxable income into a higher bracket, even if the employee does not sell the shares. The timing of vesting, exercise, sale, and diversification should be evaluated alongside the investment and tax consequences.
How can high earners plan for Amendment 87?
Potential planning considerations include reviewing the timing of Roth conversions and IRA withdrawals, evaluating equity-compensation events, coordinating charitable gifts, managing realized investment gains, and evaluating the tax treatment of a business transaction with a CPA. The appropriate strategy depends on the household's income, investments, objectives, and tax circumstances.
Should I move out of Colorado because of Amendment 87?
A tax change by itself rarely settles the question. Moving requires a genuine change in domicile, and Colorado may continue to tax certain Colorado-source income after a move. Housing, insurance, health care, family, business ties, and estate planning also matter. Review residency and sourcing rules with a tax professional before moving ahead of a large transaction.
When should I hire a financial advisor?
An ongoing financial advisor may be useful when your investments, taxes, retirement plans, equity compensation, business interests, or other financial decisions have become interconnected. An advisor can help coordinate investment management and financial planning with your CPA and attorney. Not every household needs ongoing advice, so an initial conversation can help determine whether the relationship is a fit.
What is the difference between a CPA and a financial advisor?
A CPA can prepare tax returns and provide tax advice within their professional scope. A financial advisor can help manage investments and coordinate financial planning decisions, including retirement income, portfolio diversification, liquidity, and charitable planning. Many households benefit from having both professionals communicate about decisions that affect the same financial picture.
What does a fee-only fiduciary financial advisor do?
A fee-only fiduciary financial advisor is compensated directly by clients rather than through commissions from investment products or insurance sales. An investment adviser acting as a fiduciary is required to act in the client's best interest within the scope of the advisory relationship. Services may include ongoing investment management and financial planning.
Sources and additional information
- Colorado Secretary of State: Amendment 87 ballot measure information.
- Colorado Legislative Council: 2026 Blue Book, including the measure's fiscal analysis and voter information.
- Colorado Legislative Council: 2026 Fiscal Impact Statements, including the Amendment 87 revenue estimates and interaction with Proposition 136.
- Colorado Secretary of State: Election results. Consult the official results for updated vote totals and certification.
- Axios Denver: Colorado ballot measure results, November 6, 2026.
- Colorado Politics: Amendment 87 backers declare victory, November 5, 2026.
- Colorado Department of Revenue, including individual income tax guidance, subtractions, and capital gains information.
- Internal Revenue Service: Stock options, for general federal tax treatment of incentive and nonstatutory stock options.
- Internal Revenue Service: Lump-Sum Distributions and related retirement distribution guidance.
This article is for general educational purposes and is not tax, legal, or investment advice. The examples are simplified illustrations and may not reflect your circumstances. Tax rules, election outcomes, and implementation guidance can change. Consult a qualified CPA or tax attorney about your specific tax situation.
About Gabriel Motta, CFP®
Gabriel Motta, CFP®, is the founder of Inclinevest Wealth Management, a Colorado-based, fee-only fiduciary registered investment adviser serving professionals, executives, business owners, and retirees nationwide. The firm provides ongoing investment management and financial planning, with an emphasis on coordinating investment decisions, retirement planning, equity compensation, and complex financial situations. Learn more about Inclinevest Wealth Management.
Inclinevest Wealth Management is an investment adviser registered with the State of Colorado. Registration does not imply a certain level of skill or training. Information presented is not a solicitation or offer to buy or sell securities. Consult a qualified professional before making decisions about your own financial circumstances.
