Does the Colorado pension and annuity subtraction apply to active duty survivor benefits?

[JamesG1]

Perhaps, the Colorado Retirement Pension or Annuity Subtraction allows a pension/annuity subtraction for:

• Taxpayers who are at least 55 years of age as of the last day of the tax year, and
• Beneficiaries of any age (such as a widowed spouse or orphan child) who are receiving a pension or annuity because of the death of the person who earned the pension.

More information on the tax benefit may be found here.