Section 28-4804.09 applies to a trust described in § 28-4804.09(d) on and after the following dates:
(1) If the trust is not funded as of [July 23, 2010], the date of the decedent’s death;
(2) If the trust is initially funded in the calendar year beginning January 1, 2010, the date of the decedent’s death; or
(3) If the trust is not described in paragraph (1) or (2) of this section, January 1, 2010.
(July 23, 2010, D.C. Law 18-197, § 2(d), 57 DCR 4524.)