South Dakota Codified Laws 55-15-15. Chapter not applicable to charitable remainder unitrust
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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.
Terms Used In South Dakota Codified Laws 55-15-15
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Source: SL 2009, ch 252, § 38.