§ 11-A-6.4 Application of article

Except as specifically provided in the trust instrument, the will, or
in this article, this article shall apply to any receipt or expense
received or incurred on or after its effective date by any trust or
decedent's estate established before, on or after its effective date and
whether the asset involved was acquired by the trustee before, on or
after its effective date, except that this article shall not apply to a
trust while any current beneficiary is interested in a unitrust amount
pursuant to subparagraph 11-2.4(b)(1); but it does apply with respect to
assets to which such a unitrust may become entitled but prior to their
actual receipt into the unitrust.