Spouses may classify all or any of their property as special spousal property by transferring property to a South Dakota special spousal trust established pursuant to this chapter, and by expressly declaring in the trust that the property is community property. Unless there is a specific provision in the governing instrument stating otherwise, each spouse’s respective interest in the special spousal property is fifty percent.

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Source: SL 2016, ch 231, § 31; SL 2018, ch 275, § 29.