55-17-8. Records.
The trustee of a South Dakota special spousal trust shall maintain records that identify which property held by the trust is South Dakota special spousal property and which property held by the trust is not South Dakota special spousal property.
Source: SL 2016, ch 231, ยง36.
Structure South Dakota Codified Laws
Title 55 - Fiduciaries and Trusts
Chapter 17 - Special Spousal Trusts
Section 55-17-1 - Arrangement qualifying as special spousal trust.
Section 55-17-2 - Required language.
Section 55-17-3 - Classification of property--Interest of each spouse.
Section 55-17-4 - Amendment and revocation.
Section 55-17-6 - Qualified disposition in trust.
Section 55-17-7 - Types of transfers to special spousal trust.
Section 55-17-9 - Matters upon which spouses may agree.
Section 55-17-10 - Right of child to support.
Section 55-17-11 - Creditor rights--Good faith between spouses.
Section 55-17-12 - Bona fide purchasers.