South Dakota Code § 55-1-22.1

Separate shares for beneficiaries and purposes to be maintained in hybrid purpose trust
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In a hybrid purpose trust when the interests of the beneficiaries and purposes are concurrent, the trustee shall maintain not less than two separate shares, one for the beneficiaries; and a second for the purposes, and the trustee may be liable to the beneficiaries for the actual damages caused thereby, if any, for failing to do so.

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