(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.
(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.
(Enacted by Stats. 1990, Ch. 79.)
Last modified: October 25, 2018