Nebraska Revised Statutes Chapter 30. Decedents' Estates; Protection of Persons and Property § 30-3135.01. Trust; marital deduction; when provisions applicable

(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.