Section 55-4-41 - Certain trustees exempted from §§ 55-4-38 to 55-4-40, inclusive. - South Dakota Statutes

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.