Section 19-3A-409, as amended by Act 2012-550, applies to a trust described in Section 19-3A-409(d) on and after the following dates:
(1) If the trust is not funded as of January 1, 2013, the date of the decedent’s death.
(2) If the trust is initially funded in the calendar year beginning January 1, 2013, the date of the decedent’s death.
(3) If the trust is not described in subdivision (1) or (2), January 1, 2013.