Statutes, codes, and regulations
South Dakota Codified Laws
Title 55 - FIDUCIARIES AND TRUSTS
Chapter 15 - TOTAL RETURN UNITRUSTS
Section 55-15-15 - Chapter not applicable to charitable remainder unitrust

S.D. Codified Laws § 55-15-15

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Current through the 2024 Legislative Session
Section 55-15-15 - Chapter not applicable to charitable remainder unitrust

This chapter does not apply to a charitable remainder unitrust as defined by § 664(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 664), as of January 1, 2009.

SDCL 55-15-15

SL 2009, ch 252, §38.