US Lawyer Database

For Lawyer-Seekers

YOU DESERVE THE BEST LAWYER

Home » US Law » 2022 South Dakota Codified Laws » Title 55 - Fiduciaries and Trusts » Chapter 15 - Total Return Unitrusts » Section 55-15-15 – Chapter not applicable to charitable remainder unitrust.

55-15-15.Chapter not applicable to charitable remainder unitrust.

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.

Source: SL 2009, ch 252, §38.