§60-181.

§60-181.
   
   Any trust of a trustor dying after December 31, 1981, which contains a
   marital deduction formula expressly providing that the spouse of the
   trustor is to receive the maximum amount of property qualifying for
   the marital deduction allowable by federal law shall be construed as
   referring to the unlimited marital deduction provided by the Economic
   Recovery Tax Act of 1981, Public Law 97-34. This provision shall apply
   retrospectively to trusts of trustors dying after December 31, 1981.