Transitional matters.

Section 28-4804.09 applies to a trust described in § 28-4804.09(d) on and after the following dates: If the trust is not funded as of [July 23, 2010], the date of the decedent’s death; If the trust is initially funded in the calendar year beginning January 1, 2010, the date of the decedent’s death; or If the trust is not described in paragraph (1) or (2) of this section, January 1, 2010.