US CODE: Title 26,2210. Termination

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§ 2210. Termination

(a) In general

Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying after December 31, 2009.

(b) Certain distributions from qualified domestic trusts

In applying section 2056A with respect to the surviving spouse of a decedent dying before January 1, 2010—

(1) section 2056A (b)(1)(A) shall not apply to distributions made after December 31, 2020, and

(2) section 2056A (b)(1)(B) shall not apply after December 31, 2009.

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