S.D. Codified Laws § 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.
- Cross-references to the US Code
- 26:664