For purposes of the application of 26 U.S.C. § 1014(b)(6) (January 1, 2026), a South Dakota special spousal trust is a trust established under the community property laws of this state, as set forth in this chapter. For purposes of this chapter, "special spousal property" means community property. Community property that is classified by a jurisdiction other than this state and transferred to a South Dakota special spousal trust retains its character as community property while in the trust. If the trust is revoked and property is transferred on revocation of the trust, the community property that is classified by a jurisdiction other than South Dakota retains its character as community property to the extent otherwise provided by the laws of this state.

Source: SL 2016, ch 231 , § 33; SL 2026, ch 198 , § 8.