Section 28-70-409, as amended by this act, applies to a trust described in § 28-70-409(d) on and after the following dates:
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(1) If the trust is not funded as of July 27, 2011, the date of the decedent’s death.
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(2) If the trust is initially funded in the calendar year beginning January 1, 2011, the date of the decedent’s death.
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(3) If the trust is not described in paragraph (1) or (2), January 1, 2012.