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Home » US Law » 2022 South Dakota Codified Laws » Title 55 - Fiduciaries and Trusts » Chapter 02 - Duties And Liabilities Of Trustees » Section 55-2-19 – Exercise of power to distribute income or principal considered exercise of power of appointment.

55-2-19. Exercise of power to distribute income or principal considered exercise of power of appointment.

The exercise of the power to distribute the income or principal of the trust under §55-2-15 shall be considered the exercise of a power of appointment (other than a power to appoint to the trustee, the trustee’s creditors, the trustee’s estate, or the creditors of the trustee’s estate).

Source: SL 2007, ch 281, §5.