This part 10 shall apply to all trusts established after December 31, 1969, with the
exceptions contained in section 4947(a)(2) of the federal “Internal Revenue Code of
1986”. 1 This part 10 shall also apply to all trusts established before January 1, 1970,
with the exceptions contained in section 508(e)(2) 2 and section 4947(a)(2) of the federal “Internal Revenue Code of 1986”.Section 15-1-1002(3) to (5) shall apply in the case of all decedents dying after December 31, 1969, and in the
case of all irrevocable inter vivos trusts created after July 31, 1969.
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