S.D. Codified Laws § 55-15-15

Chapter not applicable to charitable remainder unitrust

Last amended: 2009Year: 2025Length: 38 wordsOfficial source
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
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