S.D. Codified Laws § 55-4-41 (2026) – Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive. | Midpage
§ 55-4-41
S.D. Codified Laws § 55-4-41 (2026)
Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive.
SL 2000, ch 229 , § 7.
The provisions of §§ 55-4-38 to 55-4-40, inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable.