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