The personal representative, trustee, or any affected beneficiary under a will, trust, or other instrument of a decedent who dies or did die after December 31, 2009, and before January 1, 2011, may bring a proceeding to determine the decedent's intent when the will, trust, or other instrument contains a formula that is based on the federal estate tax or generation-skipping tax. HISTORY: 2010 Act No. 251, Section 1, eff June 11, 2010; 2013 Act No. 100, Section 1, eff January 1, 2014.
South Carolina Legal Code