Arkansas Code
Subchapter 6 - Miscellaneous Provisions
§ 28-70-606. Transitional matters

Section 28-70-409, as amended by this act, applies to a trust described in § 28-70-409(d) on and after the following dates:
(1) If the trust is not funded as of July 27, 2011, the date of the decedent's death.
(2) If the trust is initially funded in the calendar year beginning January 1, 2011, the date of the decedent's death.
(3) If the trust is not described in paragraph (1) or (2), January 1, 2012.

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