South Dakota Code § 55-2-19

Exercise of power to distribute income or principal considered exercise of power of appointment
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The exercise of the power to distribute the income or principal of the trust under §
55-2-15
shall be considered the exercise of a power of appointment (other than a power to appoint to the trustee, the trustee's creditors, the trustee's estate, or the creditors of the trustee's estate).

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