Section 61-409 of this title applies to a trust described in § 61-409(d) of this title on and after the following dates:
(1) If the trust is not funded as of the effective date of this chapter, that is, August 1, 2009, the date of 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.
(3) If the trust is not described in paragraph (1) or (2) of this section, January 1, 2009.