SDCL § 55-15-15: Chapter not applicable to charitable remainder unitrust.
Where this section sits in the code
- TITLE 55. FIDUCIARIES AND TRUSTS
- 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