Posts Tagged ‘special spousal trust’

  • Prendergast Published in South Dakota Law Review Regarding Spousal Trust

    February 22, 2017 dehs

    South Dakota in 2016 passed a special law allowing spouses to create a community property trust as defined by South Dakota law as a special spousal trust, which should allow those creating such a trust the 100% step up in basis on transfers to a surviving spouse at the deceased spouse’s death.  In this article, Terry Prendergast explains the workings of the law and its origins.

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