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2019 Nebraska Revised Statutes
Chapter 30 - DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY
30-3135.01 Trust; marital deduction; when provisions applicable.
Universal Citation: NE Code § 30-3135.01 (2019)
30-3135.01. Trust; marital deduction; when provisions 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 not funded as of February 27, 2009, the date of the decedent's death;
(2) If the trust is initially funded in the calendar year beginning January 1, 2009, the date of the decedent's death; or
(3) If the trust is not described in subdivision (1) or (2) of this section, January 1, 2009.
Source
- Laws 2009, LB80, ยง 4.
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