S.D. Codified Laws § 55-1A-39
Current with legislation signed by the governor on or before 3/6/2024
Any power granted to a trustee in any written trust instrument may be disclaimed by that trustee in the manner provided by law for disclaimers, but without regard to the time limits provided by law for disclaimers. Upon such disclaimer, the powers so disclaimed shall cease to exist as to that trustee.
SDCL 55-1A-39