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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 55-15-15: Chapter not applicable to charitable remainder unitrust.

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Where this section sits in the code
  1. TITLE 55. FIDUCIARIES AND TRUSTS
  2. CHAPTER 55-15. TOTAL RETURN UNITRUSTS

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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