(1) If the testator has appointed a reversionary heir without determining the time of the event at or on which the reversionary succession is to occur, the inheritance accrues to the reversionary heir on the death of the provisional heir.
(2) If the appointment of a person not yet conceived as an heir is to be regarded under section 2101 (1) as the appointment of a reversionary heir, the inheritance accrues to the reversionary heir on their birth. In the case governed by section 2101 (2), the accrual occurs on the creation of the legal person.