S.D. Codified Laws § 43-5-5 (2026)
If a future interest or trust is created by exercise of a power of appointment, the permissible period is computed from the time the power is exercised if the power is a general power including a testamentary general power or from the time the power is created if the power is not a general power.
Source: SL 1983, ch 304 , § 1; SL 1993, ch 355 , § 4.