This Part applies to every trust or decedent's estate, including those in existence on September 1, 2019, beginning with the first fiscal year of the trust or decedent's estate that begins on or after September 1, 2019, except as otherwise expressly provided in the will or terms of the trust or in this Part. [2019, c. 417, Pt. B, §12(AMD).]
18-C M.R.S. § 7-472