Is the Date of Recognition of a LTCG Sale by a Trust the Date of Recognition for the Beneficiary?

1) CO Resident Jan-Aug 2024, Not a CO resident (resident of a state with no individual income tax) Sep-Dec 2024.

2) Filing as a Part-year CO resident in 2024

3) Expecting a K-1 with LTCG from a trust registered outside of CO that sold real estate outside of CO on Nov 20th, 2024 (while I was not a CO resident).

QUESTION: Is my date of recognition for that LTCG the same as that of the trust, Nov 20th, 2024, and therefore, not taxable by CO (since is it was not CO sourced income, and I was not a CO resident at the time of the recognition)?

Please provide the the CO code section that supports your response.

Thank you.