Notwithstanding par. (a), for purposes of sub. (2), the purchase of or entering into a promissory note by an individual or his or her spouse on or after July 14, 2015, is a transfer of assets for less than fair market value unless all of the following apply: 1.
(1)#
The promissory note satisfies the requirements under par. (a) 1. to 3.
(2)#
The promissory note is negotiable, assignable, and enforceable and does not contain any terms making it unmarketable.