South Dakota
Title 55 · Chapter 55-15
15 entries
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55-15-1. Definitions.
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55-15-2. Trustee's authority to convert income trust, total return unitrust--Calculate trust amount, value--Conditions.
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55-15-3. Interested trustee's authority over actions enumerated in § 55-15-2--Conditions.
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55-15-4. Trustee may petition court--Appointment of disinterested person.
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55-15-5. Annual valuation of trust required.
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55-15-6. Calculation of unitrust amount.
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55-15-7. 55-15-7. Repealed by SL 2009, ch 252, § 40.
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55-15-8. Unitrust amount as net income of trust--Allocation of capital gains to trust income.
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55-15-9. Administration of total return unitrust--Authority of trustee.
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55-15-10. Distributions of principal and standards for income distributions not affected by conversion.
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55-15-11. Spouse may compel reconversion to income trust for certain trusts--Written instrument required.
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55-15-12. Applicability of chapter.
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55-15-13. Trustee acting in good faith not liable--Remedy.
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55-15-14. No duty to act created.
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55-15-15. Chapter not applicable to charitable remainder unitrust.