2014 South Dakota Codified Laws
Title 55 - FIDUCIARIES AND TRUSTS
Chapter 13 - Revised Uniform Principal And Income Act
§ 55-13-18 Application of chapter to existing trusts and estates.
55-13-18. Application of chapter to existing trusts and estates. The provisions of this chapter may not be utilized by any trust created after June 30, 2007, or by any decedent's estate based upon a will executed subsequent to June 30, 2007. Any trust or decedent's estate not otherwise prohibited by this section from utilizing this chapter may apply the provisions of this chapter to such trust or decedent's estate upon the making of an election as provided in § 55-13A-602.
Source: SL 2007, ch 282, § 34.
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