There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 55-4-41 — Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive.
55-4-41. Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive. The provisions of §§ 55-4-38 to 55-4-40, inclusive, do not apply to a decedent's or settlor's spouse who is the trustee of a testamentary trust or an inter vivos trust for which a marital deduction is allowable.Source: SL 2000, ch 229, § 7.
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