(1) If the trust is not funded as of the effective date of the amendments to this chapter enacted during the regular session of the two thousand nine legislature, the date of the decedent's death.
(2) If the trust is initially funded in the calendar year beginning the first day of January, two thousand nine, the date of the decedent's death.
(3) If the trust is not described in paragraph (1) or (2), the first day of January, two thousand nine.