South Dakota Statutes

§ 10-43-92 — Extended term trust defined.

South Dakota § 10-43-92
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-92 (Extended term trust defined.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-43-92 (2026).

Text

As used in § 10-43-91 , the term, extended term trust, means any trust which has no limitation on duration which would require the trust to cease and terminate on a date not later than twenty-one years beyond any life in being. Extended term trusts may not include any trust subject to the Employee Retirement Income Security Act of 1974, as amended and in effect on January 1, 2016.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 1997, ch 272, § 3; SL 2016, ch 62, § 31.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-43-92, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-92.