Chapter
TOTAL RETURN UNITRUSTS
- S.D. Codified Laws § 55-15-1— Definitions
- S.D. Codified Laws § 55-15-2— Trustee's authority to convert income trust, total return unitrust--Calculate trust amount, value--Conditions
- S.D. Codified Laws § 55-15-3— Interested trustee's authority over actions enumerated in § 55-15-2--Conditions
- S.D. Codified Laws § 55-15-4— Trustee may petition court--Appointment of disinterested person
- S.D. Codified Laws § 55-15-5— Annual valuation of trust required
- S.D. Codified Laws § 55-15-6— Calculation of unitrust amount
- S.D. Codified Laws § 55-15-7— 55-15-7. Repealed by SL 2009, ch 252, § 40
- S.D. Codified Laws § 55-15-8— Unitrust amount as net income of trust--Allocation of capital gains to trust income
- S.D. Codified Laws § 55-15-9— Administration of total return unitrust--Authority of trustee
- S.D. Codified Laws § 55-15-10— Distributions of principal and standards for income distributions not affected by conversion
- S.D. Codified Laws § 55-15-11— Spouse may compel reconversion to income trust for certain trusts--Written instrument required
- S.D. Codified Laws § 55-15-12— Applicability of chapter
- S.D. Codified Laws § 55-15-13— Trustee acting in good faith not liable--Remedy
- S.D. Codified Laws § 55-15-14— No duty to act created
- S.D. Codified Laws § 55-15-15— Chapter not applicable to charitable remainder unitrust