30-3135.01. Trust; marital deduction; when provisions applicable.
85 words·~1 min read·
/ne/chapter-30/30-3135-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.