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Section 55-15-15 - Chapter not applicable to charitable remainder unitrust — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 55-15-15 - Chapter not applicable to charitable remainder unitrust

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55-15-15.Chapter not applicable to charitable remainder unitrust.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. Source: SL 2009, ch 252, §38.