S.D. Codified Laws § 29A-3-903
Current with legislation signed by the governor on or before 3/6/2024
Unless a contrary intent is indicated in the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to the successor in a direct proceeding for recovery of the debt.
SDCL 29A-3-903