SDCL § 29A-3-903: Right of retainer.

Unless a contrary intent is indicated in the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to the successor in a direct proceeding for recovery of the debt.

Source: SL 1994, ch 232, § 3-903.