The exercise of the power to distribute the income or principal of the trust under § 55-2-15 shall be considered the exercise of a power of appointment (other than a power to appoint to the trustee, the trustee’s creditors, the trustee’s estate, or the creditors of the trustee’s estate).

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Terms Used In South Dakota Codified Laws 55-2-19

  • Trustee: A person or institution holding and administering property in trust.

Source: SL 2007, ch 281, § 5.