Section 16361, as amended by the act adding this section, applies to a trust described in subdivision (d) of Section 16361, on and after the following dates:
(a) If the trust is not funded as of January 1, 2010, the date of the decedent’s death.
(b) If the trust is initially funded in the calendar year beginning January 1, 2010, the date of the decedent’s death.
(c) If the trust is not described in subdivision (a) or (b), on January 1, 2010.
(Added by Stats. 2009, Ch. 152, Sec. 2. (AB 1545) Effective January 1, 2010.)
Last modified: October 25, 2018