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SDCL § 29A-3-903 — under PROBATE OF WILLS AND ADMINISTRATION.

SDCL § 29A-3-903

Unless a contrary intent is indicated in the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to the successor in a direct proceeding for recovery of the debt. Source: SL 1994, ch 232 , § 3-903.