The personal representative, trustee, or any affected beneficiary under a will, trust, or other instrument of a decedent who dies or did die after December 31, 2009, and before January 1, 2011, may bring a proceeding to determine the decedent's intent when the will, trust, or other instrument contains a formula that is based on the federal estate tax or generation-skipping tax.

HISTORY: 2010 Act No. 251, SECTION 1, eff June 11, 2010; 2013 Act No. 100, SECTION 1, eff January 1, 2014.

Editor's Note

2010 Act No. 251, SECTION 2, provides:

"This act takes effect upon approval by the Governor and applies with respect to decedents dying after December 31, 2009, and before January 1, 2011."

Effect of Amendment

The 2013 amendment deleted the former last sentence relating to when the proceeding must be commenced.

Part 7

Contractual Arrangements Relating to Death