(1) Section 15-1-419, as amended by Senate Bill 09-139, enacted in 2009, applies to a trust described in section 15-1-419 (4) on and after the following dates:
(a) If the trust is not funded as of April 16, 2009, the date of the decedent's death;
(b) If the trust is initially funded in the calendar year beginning January 1, 2009, the date of the decedent's death; or
(c) If the trust is not described in either paragraph (a) or (b) of this subsection (1), January 1, 2009.