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A.  Except as provided in Subsection B, the provisions of this Subpart shall apply only if the trust has but one settlor.

B.  If a trust is created by two settlors who are married to each other, and the trust instrument divides community property in the manner described in La. Rev. Stat. 9:1955, and the trust becomes irrevocable as to a spouse’s share or trust no later than at the death of that spouse, the beneficiaries of such share or trust may be ascertained under the provisions of this Subpart.

Acts 1988, No. 589, §1; Acts 1995, No. 1038, §3.