South Dakota Code § 55-1-24

Definitions applicable to §§
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55-1-24
to
55-1-45
.
Terms used in §§
55-1-24
to
55-1-45
, inclusive, mean:
(1) "Beneficial interest," is limited to mean a distribution interest or a remainder interest. A beneficial interest specifically excludes a power of appointment or a power reserved by the settlor;
(2) "Distribution beneficiary," a beneficiary who is an eligible distributee or permissible distributee of trust income or principal;
(3) "Distribution interest," a distribution interest held by a distribution beneficiary. A distribution interest may be a current distribution interest or a future distribution interest. A distribution interest may be classified as a mandatory interest, a support interest, or a discretionary interest;
(4) "Power of appointment," as defined in §
55-1-12
;
(5) "Reach," with respect to a distribution interest or power, to subject the distribution interest or power to a judgment, decree, garnishment, attachment, execution, levy, creditor's bill or other legal, equitable, or administrative process, relief, or control of any court, tribunal, agency, or other entity as provided by law;
(6) "Remainder interest," an interest where a trust beneficiary receives the property outright at some time during the future;
(7) "Reserved power," a power held by the settlor.

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