No provision directing or authorizing accumulation of trust income is invalid. This section is effective and applies to trust instruments whenever created or executed. Source: SL 2012, ch 233 , § 26; SL 2013, ch 239 , § 14.
Accumulation of trust income
SDCL § 43-6-7, under ACCUMULATIONS OF INCOME OF PROPERTY.
SDCL § 43-6-7