South Dakota
Title 55 · Chapter 55-13
51 entries
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55-13-1. Definitions.
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55-13-2. Duty of trustee as to receipts and expenditures.
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55-13-3. Income--Principal--Charges.
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55-13-4. When right to income arises--Apportionment of income.
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55-13-5. Income earned during administration of a decedent's estate.
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55-13-6. Corporate distributions.
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55-13-7. Increase in value of certain trust investments distributable as income.
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55-13-8. Business and farming operations.
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55-13-9. Disposition of natural resources.
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55-13-10. Timber.
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55-13-11. Other property subject to depletion.
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55-13-12. 55-13-12. Reserved
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55-13-13. Charges against income and principal.
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55-13-14. Application of chapter.
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55-13-15. Uniformity of interpretation.
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55-13-16. Short title.
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55-13-17. Severability.
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55-13-18. Application of chapter to existing trusts and estates.
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55-13A-101. Short title.
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55-13A-102. Definitions.
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55-13A-103. Fiduciary duties--General principles.
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55-13A-104. Trustee's power to adjust.
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55-13A-105. Judicial control of discretionary power.
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55-13A-201. Determination and distribution of net income.
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55-13A-202. Distribution to residuary and remainder beneficiaries.
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55-13A-301. When right to income begins and ends.
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55-13A-302. Apportionment of receipts and disbursements when decedent dies or income interest begins.
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55-13A-303. Apportionment when income interest ends.
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55-13A-401. Character of receipts.
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55-13A-402. Distribution from trust or estate.
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55-13A-403. Business and other activities conducted by trustee.
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55-13A-404. Principal receipts.
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55-13A-405. Rental property.
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55-13A-406. Obligation to pay money.
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55-13A-407. Insurance policies and similar contracts.
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55-13A-408. Insubstantial allocations not required.
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55-13A-409. Deferred compensation, annuities, and similar payments.
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55-13A-410. Liquidating asset.
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55-13A-411. Minerals, water, and other natural resources.
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55-13A-412. Timber.
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55-13A-413. Property not productive of income.
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55-13A-414. Derivatives and options.
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55-13A-415. Asset-backed securities.
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55-13A-501. Disbursements from income.
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55-13A-502. Disbursements from principal.
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55-13A-503. Transfers from income to principal for depreciation.
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55-13A-504. Transfers from income to reimburse principal.
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55-13A-505. Income taxes.
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55-13A-506. Adjustments between principal and income because of taxes.
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55-13A-601. Uniformity of application and construction.
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55-13A-602. Application of chapter to existing trusts and estates.