(1) If the trust is not funded as of May 12, 2009, then Section 22-3-409 applies to the trust on the date of the decedent's death.
(2) If the trust is initially funded in the calendar year beginning January 1, 2009, then Section 22-3-409 applies to the trust on the date of the decedent's death.
(3) If the trust is not described in Subsection (1) or (2), then Section 22-3-409 applies to the trust as of January 1, 2009.
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