Chapter not applicable to charitable remainder unitrust.

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  2. South Dakota Codified Laws
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  4. Total Return Unitrusts
  5. Chapter not applicable to charitable remainder unitrust.

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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.


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