Home/South Dakota/Statutes/Title 55: FIDUCIARIES AND TRUSTS/Ch. 55-9: CHARITABLE TRUSTS/§ 55-9-8
South Dakota Statutes

§ 55-9-8 — Self

South Dakota § 55-9-8
JurisdictionSouth Dakota
Title 55FIDUCIARIES AND TRUSTS
Ch. 55-9CHARITABLE TRUSTS

This text of South Dakota § 55-9-8 (Self) 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 § 55-9-8 (2026).

Text

The trustee of a trust described in § 55-9-7 shall not engage in any act of self - dealing which would give rise to any liability for the tax imposed by section 4941 (a) of the Internal Revenue Code.

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Related

Estate of Christiansen v. Commissioner
586 F.3d 1061 (Eighth Circuit, 2009)
14 case citations
Estate of Helen Christiansen v. CIR
(Eighth Circuit, 2009)

Legislative History

SL 1972, ch 259, § 2 (2).

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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Bluebook (online)
South Dakota § 55-9-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/55-9-8.