Chapter
UNIFORM PRINCIPAL AND INCOME ACT
- S.D. Codified Laws § 55-13A-101— Short title
- S.D. Codified Laws § 55-13A-102— Definitions
- S.D. Codified Laws § 55-13A-103— Fiduciary duties--General principles
- S.D. Codified Laws § 55-13A-104— Trustee's power to adjust
- S.D. Codified Laws § 55-13A-105— Judicial control of discretionary power
- S.D. Codified Laws § 55-13A-201— Determination and distribution of net income
- S.D. Codified Laws § 55-13A-202— Distribution to residuary and remainder beneficiaries
- S.D. Codified Laws § 55-13A-301— When right to income begins and ends
- S.D. Codified Laws § 55-13A-302— Apportionment of receipts and disbursements when decedent dies or income interest begins
- S.D. Codified Laws § 55-13A-303— Apportionment when income interest ends
- S.D. Codified Laws § 55-13A-401— Character of receipts
- S.D. Codified Laws § 55-13A-402— Distribution from trust or estate
- S.D. Codified Laws § 55-13A-403— Business and other activities conducted by trustee
- S.D. Codified Laws § 55-13A-404— Principal receipts
- S.D. Codified Laws § 55-13A-405— Rental property
- S.D. Codified Laws § 55-13A-406— Obligation to pay money
- S.D. Codified Laws § 55-13A-407— Insurance policies and similar contracts
- S.D. Codified Laws § 55-13A-408— Insubstantial allocations not required
- S.D. Codified Laws § 55-13A-409— Deferred compensation, annuities, and similar payments
- S.D. Codified Laws § 55-13A-410— Liquidating asset
- S.D. Codified Laws § 55-13A-411— Minerals, water, and other natural resources
- S.D. Codified Laws § 55-13A-412— Timber
- S.D. Codified Laws § 55-13A-413— Property not productive of income
- S.D. Codified Laws § 55-13A-414— Derivatives and options
- S.D. Codified Laws § 55-13A-415— Asset-backed securities
- S.D. Codified Laws § 55-13A-501— Disbursements from income
- S.D. Codified Laws § 55-13A-502— Disbursements from principal
- S.D. Codified Laws § 55-13A-503— Transfers from income to principal for depreciation
- S.D. Codified Laws § 55-13A-504— Transfers from income to reimburse principal
- S.D. Codified Laws § 55-13A-505— Income taxes
- S.D. Codified Laws § 55-13A-506— Adjustments between principal and income because of taxes
- S.D. Codified Laws § 55-13A-601— Uniformity of application and construction
- S.D. Codified Laws § 55-13A-602— Application of chapter to existing trusts and estates