(2) “Estate subject to election” has the meaning stated in § 3-401 of this article.

(3) “Spousal benefits” has the meaning stated in § 3-401 of this article.

(b) After the filing of an election to take an elective share under § 3-403 of this article becomes final:

(1) All property or other benefits that would have passed to the surviving spouse under the trust instrument, other than any portion of the spousal benefits, shall be treated as if the surviving spouse had died on the day before the settlor; and

(2) The surviving spouse or a person claiming through the surviving spouse may not receive property, other than property forming any portion of the spousal benefits, under the trust instrument.