§ 55-15-15 Chapter not applicable to charitable remainder unitrust.

SD Codified L § 55-15-15 (2019) (N/A)
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55-15-15. Chapter not applicable to charitable remainder unitrust. 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.