{"data":{"id":"us-sd/sdcl-55-15-11","jurisdiction":"us-sd","citation":"SDCL § 55-15-11","heading":"Spouse may compel reconversion to income trust for certain trusts--Written instrument required.","body":"In the case of a trust for which a marital deduction has been taken for federal tax purpose under I.R.C. section 2056 or 2523, the spouse otherwise entitled to receive the net income of the trust has the right, by written instrument delivered to the trustee, to compel the reconversion during his or her lifetime of the trust from a total return unitrust to an income trust, notwithstanding anything in this chapter to the contrary.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-15. TOTAL RETURN UNITRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-15-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"66497534823d353647ad3b00148be29537a6313897602e8b0c6e0aa716b01fd4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-15-10","next":"us-sd/sdcl-55-15-12"},"notice":"GroundRules: Original legal text. Not legal advice."}