S.D. Codified Laws § 55-15-15 (2026) – Chapter not applicable to charitable remainder unitrust. | Midpage
§ 55-15-15
S.D. Codified Laws § 55-15-15 (2026)
Chapter not applicable to charitable remainder unitrust.
SL 2009, ch 252 , § 38.
This chapter does not apply to a charitable remainder unitrust as defined by § 664(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 664), as of January 1, 2009.