30-3135.01 Trust; marital deduction; when provisions applicable. - Nebraska Statutes

30-3135.01. Trust; marital deduction; whenprovisions applicable.Section 30-3135, as amended by Laws 2009, LB 80, applies to a trust described in subsection(d) of section 30-3135 on and after the following dates:(1) If the trust is notfunded as of February 27, 2009, the date of the decedent's death;(2) If the trust is initiallyfunded in the calendar year beginning January 1, 2009, the date of the decedent'sdeath; or(3)If the trust is not described in subdivision (1) or (2) of this section, January1, 2009. SourceLaws 2009, LB80, § 4.