SDCL § 55-4-41: Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive.

The provisions of §§ 55-4-38 to 55-4-40, inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable.