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.
S.D. Codified Laws § 55-15-15
Chapter not applicable to charitable remainder unitrust
Source: SL 2009, ch 252, § 38.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.