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Repealed
Repealed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