Section 409 applies to a trust described in section 409(4) on and after the following dates:

    (a) If the trust is not funded as of the effective date of the amendatory act that added this section, the date of the decedent‘s death.

    (b) If the trust is initially funded beginning January 1 of the calendar year in which the amendatory act that added this section takes effect, the date of the decedent’s death.

    (c) If the trust is not described in subdivision (a) or (b), January 1 of the calendar year in which the amendatory act that added this section takes effect.