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- SDCL § 55-13-7 · Increase in value of certain trust investments distributable as income.
- SDCL § 55-13-8 · Business and farming operations.
- SDCL § 55-13-9 · Disposition of natural resources.
- SDCL § 55-13-10 · Timber.
- SDCL § 55-13-11 · Other property subject to depletion.
- SDCL § 55-13-12
- SDCL § 55-13-13 · Charges against income and principal.
- SDCL § 55-13-14 · Application of chapter.
- SDCL § 55-13-15 · Uniformity of interpretation.
- SDCL § 55-13-16 · Short title.
- SDCL § 55-13-17 · Severability.
- SDCL § 55-13-18 · Application of chapter to existing trusts and estates.
- SDCL § 55-13A-101 · Short title.
- SDCL § 55-13A-102 · Definitions.
- SDCL § 55-13A-103 · Fiduciary duties--General principles.
- SDCL § 55-13A-104 · Trustee's power to adjust.
- SDCL § 55-13A-105 · Judicial control of discretionary power.
- SDCL § 55-13A-201 · Determination and distribution of net income.
- SDCL § 55-13A-202 · Distribution to residuary and remainder beneficiaries.
- SDCL § 55-13A-301 · When right to income begins and ends.
- SDCL § 55-13A-302 · Apportionment of receipts and disbursements when decedent dies or income interest begins.
- SDCL § 55-13A-303 · Apportionment when income interest ends.
- SDCL § 55-13A-401 · Character of receipts.
- SDCL § 55-13A-402 · Distribution from trust or estate.
- SDCL § 55-13A-403 · Business and other activities conducted by trustee.
- SDCL § 55-13A-404 · Principal receipts.
- SDCL § 55-13A-405 · Rental property.
- SDCL § 55-13A-406 · Obligation to pay money.
- SDCL § 55-13A-407 · Insurance policies and similar contracts.
- SDCL § 55-13A-408 · Insubstantial allocations not required.
- SDCL § 55-13A-409 · Deferred compensation, annuities, and similar payments.
- SDCL § 55-13A-410 · Liquidating asset.
- SDCL § 55-13A-411 · Minerals, water, and other natural resources.
- SDCL § 55-13A-412 · Timber.
- SDCL § 55-13A-413 · Property not productive of income.
- SDCL § 55-13A-414 · Derivatives and options.
- SDCL § 55-13A-415 · Asset-backed securities.
- SDCL § 55-13A-501 · Disbursements from income.
- SDCL § 55-13A-502 · Disbursements from principal.
- SDCL § 55-13A-503 · Transfers from income to principal for depreciation.
- SDCL § 55-13A-504 · Transfers from income to reimburse principal.
- SDCL § 55-13A-505 · Income taxes.
- SDCL § 55-13A-506 · Adjustments between principal and income because of taxes.
- SDCL § 55-13A-601 · Uniformity of application and construction.
- SDCL § 55-13A-602 · Application of chapter to existing trusts and estates.
- SDCL § 55-14-1
- SDCL § 55-14A-1 · Short title.
- SDCL § 55-14A-2 · Definitions.
- SDCL § 55-14A-3 · Standard of conduct in managing and investing institutional fund.
- SDCL § 55-14A-4 · Appropriation for expenditure or accumulation of endowment fund--Rules of construction.
- SDCL § 55-14A-5 · Delegation of management and investment functions.
- SDCL § 55-14A-6 · Release or modification of restrictions on management, investment, or purpose.
- SDCL § 55-14A-7 · Reviewing compliance.
- SDCL § 55-14A-8 · Application to existing institutional funds.
- SDCL § 55-14A-9 · Relation to Electronic Signatures in Global and National Commerce Act.
- SDCL § 55-14A-10 · Uniformity of application and construction.
- SDCL § 55-15-1 · Definitions.
- SDCL § 55-15-2 · Trustee's authority to convert income trust, total return unitrust--Calculate trust amount, value--Conditions.
- SDCL § 55-15-3 · Interested trustee's authority over actions enumerated in § 55-15-2--Conditions.
- SDCL § 55-15-4 · Trustee may petition court--Appointment of disinterested person.
- SDCL § 55-15-5 · Annual valuation of trust required.
- SDCL § 55-15-6 · Calculation of unitrust amount.
- SDCL § 55-15-7
- SDCL § 55-15-8 · Unitrust amount as net income of trust--Allocation of capital gains to trust income.
- SDCL § 55-15-9 · Administration of total return unitrust--Authority of trustee.
- SDCL § 55-15-10 · Distributions of principal and standards for income distributions not affected by conversion.
- SDCL § 55-15-11 · Spouse may compel reconversion to income trust for certain trusts--Written instrument required.
- SDCL § 55-15-12 · Applicability of chapter.
- SDCL § 55-15-13 · Trustee acting in good faith not liable--Remedy.
- SDCL § 55-15-14 · No duty to act created.
- SDCL § 55-15-15 · Chapter not applicable to charitable remainder unitrust.
- SDCL § 55-16-1 · Definitions.
- SDCL § 55-16-2 · Trust instrument defined.
- SDCL § 55-16-3 · Qualified person defined.
- SDCL § 55-16-4 · Persons and entities not to be considered qualified person--Appointment, removal, or replacement of co-trustee, trust advisor, or trust protector.
- SDCL § 55-16-5 · Service as investment trust advisor--Service as fiduciary by transferor.
- SDCL § 55-16-6 · Successor qualified person.
- SDCL § 55-16-7 · Disposition to more than one trustee--Qualified disposition even if all trustees are not qualified persons.
- SDCL § 55-16-8 · Powers and rights of transferor--Effect on qualified disposition.
- SDCL § 55-16-9 · Creditors' actions limited to transfers with intent to defraud.
- SDCL § 55-16-10 · Claim of fraudulent transfer of settlor's assets--Requirements--Discovery--Transfer filing--Substantive rights.
- SDCL § 55-16-11 · Disposition by transferor who is a trustee--Time of disposition.
- SDCL § 55-16-12 · Creditor or other person--Rights with respect to a qualified disposition--Action against trustee, advisor, or trust preparer prohibited.
- SDCL § 55-16-13 · Action against trustee, advisor, or preparer of trust prohibited if action by creditor would be barred--Jurisdiction--Attorneys' fees and costs.
- SDCL § 55-16-14 · Multiple qualified dispositions in same trust instrument.
- SDCL § 55-16-15 · Application of chapter.
- SDCL § 55-16-16 · Avoidance of qualified disposition.
- SDCL § 55-17-1 · Arrangement qualifying as special spousal trust.
- SDCL § 55-17-2 · Required language.
- SDCL § 55-17-3 · Classification of property--Interest of each spouse.
- SDCL § 55-17-4 · Amendment and revocation.
- SDCL § 55-17-5 · Application of Internal Revenue Code--Special spousal property defined--Community property classified by another jurisdiction.
- SDCL § 55-17-6 · Qualified disposition in trust.
- SDCL § 55-17-7 · Types of transfers to special spousal trust.
- SDCL § 55-17-8 · Records.
- SDCL § 55-17-9 · Matters upon which spouses may agree.
- SDCL § 55-17-10 · Right of child to support.
- SDCL § 55-17-11 · Creditor rights--Good faith between spouses.
- SDCL § 55-17-12 · Bona fide purchasers.
- SDCL § 55-17-13 · Bona fide purchaser defined.