Okla. Stat. tit. 60, § 60-175.603: Application of Section 175.409 of Title 60 to trusts -

Particular dates.

TRANSITIONAL MATTERS

Section 175.409 of Title 60 of the Oklahoma Statutes applies to

a trust described in subsection D of Section 175.409 of Title 60 of

the Oklahoma Statutes on and after the following dates:

1. If the trust is not funded as of November 1, 2009, the date

of the 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; or

3. If the trust is not described in paragraph 1 or 2 of this

section, January 1, 2009.