S.D. Codified Laws § 55-4-41

Current through the 2024 Legislative Session
Section 55-4-41 - Certain trustees exempted from sections 55-4-38 to 55-4-40, inclusive

The provisions of §§ 55-4-38 to 55-4-40, inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable.

SDCL 55-4-41

SL 2000, ch 229, §7.