Nebraska Revised Statute 30-3135.01
Chapter 30 Section 3135.01
Trust; marital deduction; when provisions applicable.
(1) If the trust is not funded as of February 27, 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 subdivision (1) or (2) of this section, January 1, 2009.