1-1  By:  Thompson (Senate Sponsor - Harris)               H.B. No. 2401
    1-2        (In the Senate - Received from the House May 11, 1995;
    1-3  May 12, 1995, read first time and referred to Committee on
    1-4  Jurisprudence; May 16, 1995, reported favorably by the following
    1-5  vote:  Yeas 7, Nays 0; May 16, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to certain estate, guardianship, and trust matters.
    1-9        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-10        SECTION 1.  Sections 58(c) and (d), Texas Probate Code, are
   1-11  amended to read as follows:
   1-12        (c)  A legacy of personal property does not include any
   1-13  contents of the property unless the will directs that the contents
   1-14  are included in the legacy.  A devise of real property does not
   1-15  include any personal property located on or associated with the
   1-16  real property or any contents of personal property located on the
   1-17  real property unless the will directs that the personal property or
   1-18  contents are included in the devise.
   1-19        (d)  In this section:
   1-20              (1)  "Contents" means tangible personal property, other
   1-21  than titled personal property, found inside of or on a specifically
   1-22  bequeathed <bequested> or devised item.  The term includes
   1-23  clothing, pictures, furniture, coin collections, and other items of
   1-24  tangible personal property that do not require a formal transfer of
   1-25  title and <or> that are located in another item of tangible
   1-26  personal property such as a cedar chest or other furniture <located
   1-27  on real property>.
   1-28              (2)  "Titled personal property" includes all tangible
   1-29  personal property represented by a certificate of title,
   1-30  certificate of ownership, written label, marking, or designation
   1-31  that signifies ownership by a person.  The term includes a <stock
   1-32  certificate,> motor vehicle, motor home, motorboat, or other
   1-33  similar property that requires a formal transfer of title.
   1-34        SECTION 2.  Section 69(a), Texas Probate Code, is amended to
   1-35  read as follows:
   1-36        (a)  If, after making a will, the testator is divorced or the
   1-37  testator's marriage is annulled <after making a will>, all
   1-38  provisions in the will in favor of the testator's former spouse <so
   1-39  divorced>, or appointing such spouse to any fiduciary capacity
   1-40  under the will or with respect to the estate or person of the
   1-41  testator's children, shall be null and void and of no effect unless
   1-42  the will expressly provides otherwise.
   1-43        SECTION 3.  Section 137, Texas Probate Code, is amended to
   1-44  read as follows:
   1-45        Sec. 137.  Collection of Small Estates Upon Affidavit.  (a)
   1-46  The distributees of the <an> estate of a decedent who dies
   1-47  intestate shall be entitled thereto, to the extent that the assets,
   1-48  exclusive of homestead and exempt property, exceed the known
   1-49  liabilities of said estate, exclusive of liabilities secured by
   1-50  homestead and exempt property, without awaiting the appointment of
   1-51  a personal representative when:
   1-52              (1)  No petition for the appointment of a personal
   1-53  representative is pending or has been granted; and
   1-54              (2)  Thirty days have elapsed since the death of the
   1-55  decedent; and
   1-56              (3)  The value of the entire assets of the estate, not
   1-57  including homestead and exempt property, does not exceed $50,000;
   1-58  and
   1-59              (4)  There is filed with the clerk of the court having
   1-60  jurisdiction and venue an affidavit sworn to by two disinterested
   1-61  witnesses, <and> by all such distributees that <as> have legal
   1-62  capacity, and, if the facts warrant, by the natural guardian or
   1-63  next of kin of any minor or incompetent who is also a distributee,
   1-64  which affidavit shall be examined by the judge of the court having
   1-65  jurisdiction and venue; and
   1-66              (5)  The affidavit shows <the judge may find, in his
   1-67  discretion, that the affidavit conforms to the terms of this
   1-68  section; if the judge approves the affidavit, the affidavit is to
    2-1  be recorded as an official public record under Chapter 194, Local
    2-2  Government Code, or if the county has not adopted a microfilm or
    2-3  microphotographic process under Chapter 194, Local Government Code,
    2-4  the affidavit must be recorded in "Small Estates" records by the
    2-5  clerk, showing> the existence of the foregoing conditions and
    2-6  includes <, including> a list of all of the known assets and
    2-7  liabilities of the estate, the names and addresses of the
    2-8  distributees, and the distributees' rights <their right> to receive
    2-9  the money or property of the estate<,> or to have such evidences of
   2-10  money, property, or other rights of the estate as are found to
   2-11  exist transferred to them as<, being> heirs<, devisees,> or
   2-12  assignees<, and listing all assets and known liabilities of the
   2-13  estates>; and
   2-14              (6)  The judge, in the judge's discretion, finds that
   2-15  the affidavit conforms to the terms of this section and approves
   2-16  the affidavit; and
   2-17              (7) <(5)>  A copy of the <such> affidavit, certified to
   2-18  by said clerk, is furnished by the distributees of the estate to
   2-19  the person or persons owing money to the estate, having custody or
   2-20  possession of property of the estate, or acting as registrar,
   2-21  fiduciary or transfer agent of or for evidences of interest,
   2-22  indebtedness, property, or other right belonging to the <said>
   2-23  estate.
   2-24        (b)  This section does not affect the disposition of property
   2-25  under the terms of a will or other testamentary document nor,
   2-26  except as provided by Subsection (c) of this section, does it
   2-27  transfer title to real property.
   2-28        (c)  Title to a decedent's homestead that is the only real
   2-29  property in a decedent's estate may be transferred on an affidavit
   2-30  that meets the requirements of this section.  An affidavit that is
   2-31  used to transfer title to a homestead under this section must be
   2-32  recorded in the deed records of a county in which the homestead is
   2-33  located.  A bona fide purchaser for value may rely on a recorded
   2-34  affidavit under this section.  A bona fide purchaser for value
   2-35  without actual or constructive notice of an heir who is not
   2-36  disclosed in a recorded affidavit under this section acquires title
   2-37  to a homestead free of the interests of the undisclosed heir, but
   2-38  the bona fide purchaser remains subject to any <a> claim a creditor
   2-39  of the decedent has <as provided> by law.  A purchaser <person> has
   2-40  constructive notice of <the rights of> an heir who is not disclosed
   2-41  in a recorded affidavit under this section if an affidavit,
   2-42  judgment of heirship, or title transaction in the chain of title in
   2-43  the deed records identifies <states that> the heir of the decedent
   2-44  who is not disclosed in the affidavit as <is> an heir of the
   2-45  decedent.  An heir who is not disclosed in a recorded affidavit
   2-46  under this section may recover from an heir who receives
   2-47  consideration from a purchaser in a transfer <to a bona fide
   2-48  purchaser> for value of title to a homestead passing under the
   2-49  affidavit.
   2-50        (d)  If the judge approves the affidavit under this section,
   2-51  the affidavit is to be recorded as an official public record under
   2-52  Chapter 194, Local Government Code.  If the <The county clerk of
   2-53  every> county <that> has not adopted a microfilm or
   2-54  microphotographic process under Chapter 194, Local Government Code,
   2-55  the county clerk shall provide and keep in his office an
   2-56  appropriate book labeled "Small Estates," with an accurate index
   2-57  showing the name of the decedent and reference to land, if any,
   2-58  involved, in which he shall record every such affidavit so filed,
   2-59  upon being paid his legal recording fee<, said index to show the
   2-60  name of decedent and reference to land, if any, involved>.
   2-61        SECTION 4.  Section 138, Texas Probate Code, is amended to
   2-62  read as follows:
   2-63        Sec. 138.  EFFECT OF AFFIDAVIT.  The person making payment,
   2-64  delivery, transfer or issuance pursuant to the affidavit described
   2-65  in the preceding Section  shall be released to the same extent as
   2-66  if made to a personal representative of the decedent, and <he>
   2-67  shall not be required to see to the application  thereof or to
   2-68  inquire into the truth of any statement in the affidavit, but the
   2-69  distributees to whom payment, delivery, transfer, or issuance is
   2-70  made shall  be answerable therefor to any person having a prior
    3-1  right and be accountable to any personal representative thereafter
    3-2  appointed.  In addition, the person or persons who execute the
    3-3  affidavit shall be liable for any damage or loss to any person
    3-4  which arises from any payment, delivery, transfer, or issuance made
    3-5  in reliance on such affidavit.  If the person to whom such
    3-6  affidavit is delivered refuses to pay, deliver, transfer, or issue
    3-7  the property as above provided, such property may be recovered in
    3-8  an action brought for such purpose by or on behalf of the
    3-9  distributees entitled thereto, upon proof of the facts required to
   3-10  be stated in the affidavit.
   3-11        SECTION 5.  Section 151(a), Texas Probate Code, is amended to
   3-12  read as follows:
   3-13        (a)  Filing of Affidavit. When all of the debts known to
   3-14  exist against the estate have been paid, or when they have been
   3-15  paid so far as the assets in the hands of the independent executor
   3-16  will permit, when there is no pending litigation, and when the
   3-17  independent executor has distributed to the persons entitled
   3-18  thereto all assets of the estate, if any, remaining after payment
   3-19  of debts, the independent executor may file with the court:
   3-20              (1)  a closing report verified by affidavit that shows:
   3-21                    (i)  The property of the estate which came into
   3-22  the hands of the independent executor;
   3-23                    (ii)  The debts that have been paid;
   3-24                    (iii)  The debts, if any, still owing by the
   3-25  estate;
   3-26                    (iv)  The property of the estate, if any,
   3-27  remaining on hand after payment of debts; and
   3-28                    (v)  The names and residences of the persons to
   3-29  whom the property of the estate, if any, remaining on hand after
   3-30  payment of debts has been distributed; and
   3-31              (2)  signed receipts or other proof of delivery of
   3-32  property to the distributees named in the closing report if the
   3-33  closing report reflects that there was property remaining on hand
   3-34  after payment of debts.
   3-35        SECTION 6.  Section 520, Texas Probate Code, is amended to
   3-36  read as follows:
   3-37        Sec. 520.  TIME TO FILE EMERGENCY APPLICATION.  An applicant
   3-38  may file an application requesting emergency intervention by a
   3-39  court exercising probate jurisdiction to provide for the payment of
   3-40  funeral and burial expenses or the protection and storage of
   3-41  personal property owned by the decedent that was located in rented
   3-42  accommodations on the date of the decedent's death with the clerk
   3-43  of the court in the county of domicile of the decedent or the
   3-44  county in which the rental accommodations that contain the
   3-45  decedent's personal property are located.  The application must be
   3-46  filed  not earlier than the third day after the date of the
   3-47  decedent's death and not later than the 90th day after the date of
   3-48  the decedent's death.
   3-49        SECTION 7.  Part 2, Chapter XII, Texas Probate Code, is
   3-50  amended by adding Section 521A to read as follows:
   3-51        Sec. 521A.  REQUIREMENTS FOR EMERGENCY INTERVENTION.  An
   3-52  applicant may file an emergency application with the court under
   3-53  Section 520 of this code only if an application has not been filed
   3-54  and is not pending under Section 81, 82, 137, or 145 of this code
   3-55  and the applicant:
   3-56              (1)  needs to obtain funds for the funeral and burial
   3-57  of the decedent; or
   3-58              (2)  needs to gain access to rental accommodations in
   3-59  which the decedent's personal property is located and the applicant
   3-60  has been denied access to those accommodations.
   3-61        SECTION 8.  Section 522, Texas Probate Code, is amended to
   3-62  read as follows:
   3-63        Sec. 522.  CONTENTS OF <REQUIREMENTS FOR> EMERGENCY
   3-64  INTERVENTION APPLICATION FOR FUNERAL AND BURIAL EXPENSES.  (a)   An
   3-65  application for emergency intervention to obtain funds needed for a
   3-66  decedent's funeral and burial expenses must be sworn and must
   3-67  contain:
   3-68              (1)  the name, address, social security number, and
   3-69  interest of the applicant;
   3-70              (2)  the facts showing an immediate necessity for the
    4-1  issuance of an emergency intervention order under this section by
    4-2  the court;
    4-3              (3)  the date of the decedent's death, place of death,
    4-4  decedent's residential address, and the name and address of the
    4-5  funeral home holding the decedent's remains;
    4-6              (4)  any known or ascertainable heirs and devisees of
    4-7  the decedent and the reason:
    4-8                    (A)  the heirs and devisees cannot be contacted;
    4-9  or
   4-10                    (B)  the heirs and devisees have refused to
   4-11  assist in the decedent's burial <or protection of the decedent's
   4-12  personal property>;
   4-13              (5)  a description of funeral and burial procedures
   4-14  necessary and a statement from the funeral home that contains a
   4-15  detailed and itemized description of the cost of the funeral and
   4-16  burial procedures; and
   4-17              (6)  the name and address of an individual, entity, or
   4-18  financial institution, including an employer, that is in possession
   4-19  of any funds of or due to the decedent, and related account numbers
   4-20  and balances, if known by the applicant <the name, location, and
   4-21  identification of property or persons in possession of the
   4-22  decedent's property; and>
   4-23              <(7)  the name and address of the owner or manager of
   4-24  the decedent's rented premises and whether access to the premises
   4-25  is necessary>.
   4-26        (b)  The <If emergency intervention is necessary for funeral
   4-27  and burial, the> application shall also state whether there are any
   4-28  written instructions from the decedent relating to the type and
   4-29  manner of <a> funeral or burial the decedent would like to have
   4-30  <exist>.  The applicant shall  attach the instructions, if
   4-31  available, to the application and shall <or file the instructions
   4-32  before the funeral or burial and> fully comply with the
   4-33  instructions.  If written instructions do not exist, the applicant
   4-34  may not permit the decedent's remains to be cremated <shall provide
   4-35  for the funeral and burial of the decedent> unless the applicant
   4-36  obtains the court's permission to cremate the decedent's remains.
   4-37        SECTION 9.  Part 2, Chapter XII, Texas Probate Code, is
   4-38  amended by adding Section 522A to read as follows:
   4-39        Sec. 522A.  CONTENTS FOR EMERGENCY INTERVENTION APPLICATION
   4-40  FOR ACCESS TO PERSONAL PROPERTY.  An application for emergency
   4-41  intervention to gain access to rental accommodations of a decedent
   4-42  at the time of the decedent's death that contain the decedent's
   4-43  personal property must be sworn and must contain:
   4-44              (1)  the name, address, social security number, and
   4-45  interest of the applicant;
   4-46              (2)  the facts showing an immediate necessity for the
   4-47  issuance of an emergency intervention order by the court;
   4-48              (3)  the date and place of the decedent's death, the
   4-49  decedent's residential address, and the name and address of the
   4-50  funeral home holding the decedent's remains;
   4-51              (4)  any known or ascertainable heirs and devisees of
   4-52  the decedent and the reason:
   4-53                    (A)  the heirs and devisees cannot be contacted;
   4-54  or
   4-55                    (B)  the heirs and devisees have refused to
   4-56  assist in the protection of the decedent's personal property;
   4-57              (5)  the type and location of the decedent's personal
   4-58  property and the name of the person in possession of the property;
   4-59  and
   4-60              (6)  the name and address of the owner or manager of
   4-61  the decedent's rental accommodations and whether access to the
   4-62  accommodations is necessary.
   4-63        SECTION 10.  Section 523, Texas Probate Code, is amended to
   4-64  read as follows:
   4-65        Sec. 523.  ORDERS OF EMERGENCY INTERVENTION.  (a)  If the
   4-66  court determines on review of an <the> application filed under
   4-67  Section 520 of this code that emergency intervention is necessary
   4-68  to obtain funds needed for a decedent's funeral and burial
   4-69  expenses, the court may order funds of the decedent held by an
   4-70  employer, individual, or financial institution to be paid directly
    5-1  to a funeral home only for reasonable and necessary attorney's fees
    5-2  for the attorney who obtained the order granted under this section
    5-3  and for funeral and burial expenses not to exceed $5,000 as ordered
    5-4  by the court to provide the decedent with a reasonable, dignified,
    5-5  and appropriate funeral and burial.
    5-6        (b)  If the court determines on review of an application
    5-7  filed under Section 520 of this code that emergency intervention is
    5-8  necessary to gain access to accommodations rented by the decedent
    5-9  at the time of the decedent's death that contain the decedent's
   5-10  personal property, the court may order one or more of the
   5-11  following:
   5-12              (1)  the owner or agent of the rental accommodations
   5-13  shall grant the applicant access to the accommodations at a
   5-14  reasonable time and in the presence of the owner or agent;
   5-15              (2)  the applicant and owner or agent of the rental
   5-16  accommodations shall jointly prepare and file with the court a list
   5-17  that generally describes the decedent's property found at the
   5-18  premises;
   5-19              (3)  the applicant or the owner or agent of the rental
   5-20  accommodations may remove and store the decedent's property at
   5-21  another location until claimed by the decedent's heirs; or
   5-22              (4)  the applicant has only the powers that are
   5-23  specifically stated in the order and that are necessary to protect
   5-24  the decedent's property that is the subject of the application.
   5-25        (c)  The court clerk may issue certified copies of an
   5-26  emergency intervention order on request of the applicant only until
   5-27  the 90th day after the date the order was signed <issued> or the
   5-28  date a personal representative is qualified, whichever occurs
   5-29  first.
   5-30        (d) <(c)>  A person who is furnished with a certified copy of
   5-31  an emergency intervention order within the period described by
   5-32  Subsection (c) <(b)> of this section is not personally liable for
   5-33  the person's actions that are taken in accordance with and in
   5-34  reliance on the order.
   5-35        SECTION 11.  Section 524, Texas Probate Code, is amended to
   5-36  read as follows:
   5-37        Sec. 524.  TERMINATION.  (a)  All power and authority of an
   5-38  applicant under an emergency intervention order cease to be
   5-39  effective or enforceable on the 90th day after the date the order
   5-40  was issued or on the date a personal representative is qualified,
   5-41  whichever occurs first.
   5-42        (b)  If a personal representative has not been appointed when
   5-43  an emergency intervention order issued under Section 523(b) of this
   5-44  code ceases to be effective, a person who is in possession of the
   5-45  decedent's personal property that is the subject of the order,
   5-46  without incurring civil liability, may:
   5-47              (1)  release the property to the decedent's heirs; or
   5-48              (2)  dispose of the property under Subchapter C,
   5-49  Chapter 54, Property Code, or Section 7.209 or 7.210, Business &
   5-50  Commerce Code.
   5-51        SECTION 12.  Part 2, Chapter XII, Texas Probate Code, is
   5-52  amended by adding Section 525 to read as follows:
   5-53        Sec. 525.  LIMITATION ON RIGHT OF SURVIVING SPOUSE TO CONTROL
   5-54  DECEASED'S BURIAL OR CREMATION.  (a)  An application under this
   5-55  section may be filed by:
   5-56              (1)  the executor of the deceased's will; or
   5-57              (2)  the next of kin of the deceased, the nearest in
   5-58  order of descent first, and so on, and next of kin includes the
   5-59  deceased's descendants who legally adopted the deceased or who have
   5-60  been legally adopted by the deceased.
   5-61        (b)  An application under this section must be under oath and
   5-62  must establish:
   5-63              (1)  whether the deceased died intestate or testate;
   5-64              (2)  the surviving spouse is alleged to be a principal
   5-65  or accomplice in a wilful act which resulted in the death of the
   5-66  deceased; and
   5-67              (3)  good cause exists to limit the right of the
   5-68  surviving spouse to control the burial and interment or cremation
   5-69  of the deceased spouse.
   5-70        (c)  After notice and hearing, without regard to whether the
    6-1  deceased died intestate or testate, a court may limit the right of
    6-2  a surviving spouse, whether or not the spouse has been designated
    6-3  by the deceased's will as the executor of a deceased spouse's
    6-4  estate, to control the burial and interment or cremation of the
    6-5  deceased spouse if the court finds that there is good cause to
    6-6  believe that the surviving spouse is the principal or an accomplice
    6-7  in a wilful act which resulted in the death of the deceased spouse.
    6-8        (d)  If the court limits the surviving spouse's right of
    6-9  control, as provided by Subsection (c), the court shall designate
   6-10  and authorize a person to make burial or cremation arrangements.
   6-11        SECTION 13.  Section 702(b), Texas Probate Code, is amended
   6-12  to read as follows:
   6-13        (b)  A bond is not required to be given by a guardian that
   6-14  is:
   6-15              (1)  a corporate fiduciary, as defined by Section
   6-16  601(5) of this code; or
   6-17              (2)  a guardianship program operated by a county with a
   6-18  population of more than 2.5 million, according to the most recent
   6-19  federal decennial census.
   6-20        SECTION 14.  Section 111.004(7), Property Code, is amended to
   6-21  read as follows:
   6-22              (7)  "Interested person" means a trustee, beneficiary,
   6-23  or any other person having an interest in or a claim against the
   6-24  trust or any person who is affected by the administration of the
   6-25  trust.  Whether a person, excluding a trustee or named beneficiary,
   6-26  is an interested person <This meaning, as it relates to particular
   6-27  persons,> may vary from time to time and must be determined
   6-28  according to the particular purposes of and matter involved in any
   6-29  proceeding.
   6-30        SECTION 15.  Sections 113.111(a) and (b), Property Code, are
   6-31  amended to read as follows:
   6-32        (a)  The following charges shall be made against income:
   6-33              (1)  ordinary expenses incurred in the administration,
   6-34  management, or preservation of the trust property, including
   6-35  regularly recurring taxes assessed against any portion of the
   6-36  principal, water rates, premiums on insurance on the interests of
   6-37  an income beneficiary, remainderman, or trustee, interest paid by
   6-38  the trustee, and ordinary repairs;
   6-39              (2)  a reasonable allowance for depreciation on
   6-40  improvements representing an addition of value to property held by
   6-41  the trustee as part of the principal if the improvements are
   6-42  subject to depreciation under generally accepted accounting
   6-43  principles, but no allowance may be made for depreciation of the
   6-44  portion of any real property used by a beneficiary as a residence
   6-45  or for depreciation of any property held by the trustee on January
   6-46  1, 1984, <the effective date of this subtitle> for which the
   6-47  trustee was <is> not then making an allowance for depreciation;
   6-48              (3)  court costs and other fees on periodic judicial
   6-49  accountings, unless the court directs otherwise;
   6-50              (4)  court costs, attorney's fees, and other fees on
   6-51  other accounting or judicial proceedings if the matter primarily
   6-52  concerns the income interest, unless the court directs otherwise;
   6-53              (5)  all expenses reasonably incurred by the trustee
   6-54  for current management of principal and application of income;
   6-55              (6)  the portion of attorney's fees and the trustee's
   6-56  compensation for services in the management and administration of
   6-57  the trust estate, irrespective of the manner of computation, and
   6-58  for extraordinary and unusual services, including remuneration of
   6-59  the trustee for acceptance of the trust, distribution of the trust
   6-60  properties, termination of the trust estate, and all other fees of
   6-61  similar nature, as the trustee determines in its discretion to be
   6-62  just and equitable; <and>
   6-63              (7)  a tax levied on proceeds defined as income under
   6-64  this subchapter or the trust instrument that is payable by the
   6-65  trustee; and
   6-66              (8)  regularly recurring charges payable from income to
   6-67  the same extent and in the same manner that income is apportioned
   6-68  under Section 113.103.
   6-69        (b)  The following charges shall be made against principal:
   6-70              (1)  the portion of the attorney's fees and the
    7-1  trustee's compensation not charged to income under Subdivision (6)
    7-2  of Subsection (a) of this section;
    7-3              (2)  expenses reasonably incurred in connection with
    7-4  principal and court costs primarily concerning matters of
    7-5  principal;
    7-6              (3)  charges not provided for in Subsection (a) of this
    7-7  section, including the cost of investing and reinvesting principal,
    7-8  the payments on principal of an indebtedness, including a mortgage
    7-9  amortized by periodic payments of principal, expenses for
   7-10  preparation of property for rental or sale, and, unless the court
   7-11  directs otherwise, expenses incurred in maintaining or defending
   7-12  any action to construe the trust, to protect the trust or the trust
   7-13  property, or to assure the title of trust property;
   7-14              (4)  extraordinary repairs or expenses incurred in
   7-15  making a capital improvement to principal, including special
   7-16  assessments, but a trustee may establish an allowance for
   7-17  depreciation out of income to the extent permitted by Subdivision
   7-18  (2) of Subsection (a) of this section and by Section 113.106 of
   7-19  this Act;
   7-20              (5)  a tax levied on profit, gain, or other proceeds
   7-21  allocated to principal, notwithstanding characterization of the tax
   7-22  as an income tax by the taxing authority; and
   7-23              (6)  if an estate tax, transfer tax, or inheritance tax
   7-24  is levied in respect to a trust in which both an income beneficiary
   7-25  and a remainderman have an interest, any amount apportioned to the
   7-26  trust, including interest and penalties, even though the income
   7-27  beneficiary also has rights in the principal<; and>
   7-28              <(7)  regularly recurring charges payable from income
   7-29  to the same extent and in the same manner that income is
   7-30  apportioned under Section 113.103 of this Act>.
   7-31        SECTION 16.  This Act takes effect September 1, 1995.
   7-32        SECTION 17.  (a)  The changes in law made by Sections 1-11 of
   7-33  this Act apply only to the estates of decedents who die on or after
   7-34  September 1, 1995.  The estates of decedents who die before the
   7-35  effective date of this Act are governed by the law as it existed
   7-36  immediately before the effective date of this Act, and that law is
   7-37  continued in effect for that purpose.
   7-38        (b)  The change in law made by Section 14 of this Act applies
   7-39  only to a trust created on or after the effective date of this Act.
   7-40  A trust created before the effective date of this Act is governed
   7-41  by the law then in effect, and the former law is continued for that
   7-42  purpose.
   7-43        SECTION 18.  The importance of this legislation and the
   7-44  crowded condition of the calendars in both houses create an
   7-45  emergency and an imperative public necessity that the
   7-46  constitutional rule requiring bills to be read on three several
   7-47  days in each house be suspended, and this rule is hereby suspended.
   7-48                               * * * * *