# S.D. Codified Laws § 29A-2-109: Advancements

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-109

## Section

- **Citation:** S.D. Codified Laws § 29A-2-109
- **Heading:** Advancements
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 29A / Chapter 2 / Section 29A-2-109

## Text

(a) If an individual dies intestate as to all or a portion of that individual's estate, property the decedent gave during the decedent's lifetime to an individual who, at the decedent's death, is an heir is treated as an advancement against the heir's intestate share only if (i) the decedent declared in a writing or the heir acknowledged in writing that the gift is an advancement or (ii) the decedent's writing or the heir's written acknowledgment otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate.

(b) For purposes of subsection (a), property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of the decedent's death, whichever first occurs.

(c) If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the division and distribution of the decedent's intestate estate, unless the decedent's writing provides otherwise.

Source: SL 1995, ch 167, § 2-109.

## Nearby sections

- [S.D. Codified Laws § 29A-2-101 Intestate estate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-101.md)
- [S.D. Codified Laws § 29A-2-102 Share of the spouse](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-102.md)
- [S.D. Codified Laws § 29A-2-103 Shares of heirs other than surviving spouse](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-103.md)
- [S.D. Codified Laws § 29A-2-104 Requirement that heir survive decedent for 120 hours](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-104.md)
- [S.D. Codified Laws § 29A-2-105 No taker](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-105.md)
- [S.D. Codified Laws § 29A-2-106 Representation](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-106.md)
- [S.D. Codified Laws § 29A-2-107 Kindred of half blood](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-107.md)
- [S.D. Codified Laws § 29A-2-108 Afterborn heirs](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-108.md)
- [S.D. Codified Laws § 29A-2-109 Advancements](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-109.md)
- [S.D. Codified Laws § 29A-2-110 Debts to decedent](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-110.md)
- [S.D. Codified Laws § 29A-2-111 Alienage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-111.md)
- [S.D. Codified Laws § 29A-2-112 Dower and curtesy abolished](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-112.md)
- [S.D. Codified Laws § 29A-2-113 Individual related to decedent through two lines](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-113.md)
- [S.D. Codified Laws § 29A-2-114 Parent and child relationships](https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T29A_C2_S29A-2-109. Check the current official text before relying on it. Not legal advice.