Section 2-1.12. Credit shelter formula bequests

If:  (a)  the  decedent dies after January thirty-first, two thousand;
  and
    (b) by reason of the death of  the  decedent  property  passes  or  is
  acquired  from  the  decedent  under  a will executed or a trust created
  prior  to  February  first,  two  thousand  which  contains  a   formula
  providing,  in  sum or substance, for a bequest of the maximum amount of
  property that can be sheltered from federal  estate  tax  by  reason  of
  available credits against such tax; and
    (c)   such   formula  was  not  amended  at  any  time  after  January
  thirty-first, two thousand and before the death of the decedent,
  then,  unless  the  instrument  containing  such  formula   specifically
  provides  that  there  are non-tax reasons for taking the federal credit
  for state death taxes into account, such formula shall be deemed not  to
  include a reference to the federal credit for state death taxes.