SDCL § 29A-3-802: Statutes of limitations.

(a) Unless an estate is insolvent, or would thereby be rendered insolvent, the personal representative, with the consent of all successors whose interests would be affected, may waive any defense of limitations available to the estate. If the defense is not waived, no claim barred by a statute of limitations at the time of the decedent's death may be allowed or paid.

(b) The running of a statute of limitations measured from an event other than death or the giving of notice to creditors is suspended for two years after the decedent's death, but resumes thereafter as to claims not otherwise barred.

(c) For purposes of a statute of limitations, the presentation of a claim pursuant to § 29A-3-804 is equivalent to commencement of a proceeding on the claim.

Source: SL 1994, ch 232, § 3-802.