S.D. Codified Laws § 55-1-39
This is the official text of S.D. Codified Laws § 55-1-39, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Bifurcation of trust
Official statutory text
To the extent a trust contains any combination of a mandatory provision, a support provision, the trust shall be bifurcated as follows:
(1) The trust shall be a mandatory interest only to the extent of the mandatory language;
(2) The trust shall be a support interest only to the extent of such support language;
(3) The remaining trust property shall be held as a discretionary interest;
(4) A support interest that includes mandatory language such as "shall" but is subsequently qualified by discretionary language, shall be classified as a discretionary interest and not as a support interest.
Source: SL 2007, ch 280, § 16.
(1) The trust shall be a mandatory interest only to the extent of the mandatory language;
(2) The trust shall be a support interest only to the extent of such support language;
(3) The remaining trust property shall be held as a discretionary interest;
(4) A support interest that includes mandatory language such as "shall" but is subsequently qualified by discretionary language, shall be classified as a discretionary interest and not as a support interest.
Source: SL 2007, ch 280, § 16.
Status: in_force · Read it on the official government site
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