When does this provision go into effect?

P.A. 497 of 2012 indicates that this provision is effective beginning December 31, 2013. Therefore, it is in effect only for transfers that occur on December 31, 2013 and after.

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1. Is a transfer of property from a parent to a child a transfer of ownership?
2. Does this include relatives other than those related by blood?
3. When does this provision go into effect?