Chapter not applicable to charitable remainder unitrust

SDCL § 55-15-15 — under TOTAL RETURN UNITRUSTS.

SDCL § 55-15-15

This chapter does not apply to a charitable remainder unitrust as defined by § 664(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 664), as of January 1, 2009. Source: SL 2009, ch 252 , § 38.