Home/South Dakota/Statutes/Title 55: FIDUCIARIES AND TRUSTS/Ch. 55-14A: TOTAL RETURN UNITRUSTS/§ 55-15-15
South Dakota Statutes

§ 55-15-15 — Chapter not applicable to charitable remainder unitrust.

South Dakota·Title 55 FIDUCIARIES AND TRUSTS·Ch. 55-14A TOTAL RETURN UNITRUSTS
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.

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South Dakota § 55-15-15 (Chapter not applicable to charitable remainder unitrust.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 664
26 U.S.C. § 664

Legislative History

SL 2009, ch 252, § 38.

Nearby Sections

15
§ 55-1-1
Purposes for which trust may be created.
§ 55-1-10
Transfer of real property to one for money paid by another--Trust presumed.
§ 55-1-11
Implied trust--Declaration by court of equity.
§ 55-1-12
Trustor, trustee, beneficiary, power of appointment, and person defined.
§ 55-1-13
Voluntary trustee--Assumption of relationship.
§ 55-1-14
Interest in existing trust--Transfer by operation of law or written instrument.
§ 55-1-15
Certain trusts not terminated upon trustor's death.
§ 55-1-2
Trusts classified.
§ 55-1-20
Trusts for noncharitable purposes.
§ 55-1-21
Trust for care of animal, care of other property, or other lawful noncharitable purpose.
§ 55-1-21.1
Termination of trust for care of animal.
§ 55-1-21.10
Trustee may not use principal and income other than for trust's purposes.
§ 55-1-21.11
Co-enforcer appointment--Powers.
§ 55-1-21.2
Judicial reduction of property transferred to trustee if trust corpus exceeds amount required for intended purposes.
§ 55-1-21.3
Court order where fulfillment of purposes are impossible, inexpedient, or unlawful.
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