Effective Dates: 6/26/2025 - Present

Identification Number:
GN 02315 TN 30
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:Small Estate Statutes
Type:POMS Full Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM

Part GN – General

Chapter 023 – Underpayments

Subchapter 15 – Small Estate Statutes

Transmittal No. 30, 06/26/2025

Audience

PSC: CA, IES, RECONR, SCPS;
OCO-OEIO: CR, CTE, FCR, RECONR;
OCO-ODO: BTE, CS, CST, CTE, CTE TE, PAS, PETE, PETL, RCOVTA, RECOVR;
FO/TSC: CS, CS TII, CSR, CTE, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

OISP

Effective Date

Upon Receipt

Background

This transmittal clarifies instructions to more accurately reflect South Dakota law. The Office of Income Security Programs (OISP) worked with the Office of the General Counsel (OGC) on the updates.

Summary of Changes

GN 02315.080 South Dakota – Small Estates

We made the following updates:

Subsection A

  • •

    Updated the title; and

  • •

    Updated amount for the successor affidavit from $50,000 to $100,000.

Subsection B

  • •

    Updated amount for the successor affidavit from $50,000 to $100,000;

  • •

    Clarified instructions; and

  • •

    Updated citations.

Subsection C

  • •

    Updated the title;

  • •

    Clarified instructions; and

  • •

    Updated citations.

GN 02315.080 South Dakota – Small Estates

A. Background on the South Dakota small estate statute

South Dakota law permits collection and distribution of small estates under $100,000 by affidavit. Section 29A-3-1201 of the South Dakota Codified Laws provides that after thirty days have elapsed since the decedent’s death, any person indebted to the decedent shall make payment of the indebtedness to a person claiming to be a successor of the decedent upon being presented an affidavit made by or on behalf of the successor.

B. Affidavit procedures and requirements

The affidavit must state that:

  1. 1. 

    The value of the entire estate, wherever located, less liens and encumbrances, does not exceed $100,000;

  2. 2. 

    Thirty (30) days have elapsed since the death of the decedent;

  3. 3. 

    No application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;

  4. 4. 

    The decedent has not incurred any indebtedness to the Department of Social Services for medical assistance for nursing home or other medical institutional care; and

  5. 5. 

    The claiming successor is entitled to payment.

S.D. Codified Laws § 29A-3-1201.

We must review the affidavit to ensure that the individual requesting payment of an underpayment meets the requirements in this section.

We must also ensure that the underpayment would not push the estate over the $100,000 threshold, which may invalidate the small estate process, refer to GN 02315.025.

An SSA underpayment is not excluded when calculating the value of the estate. S.D. Codified Laws § 29A-3-1201. Therefore, we may ask the individual for a general estate inventory to determine whether the value of the assets of the decedent’s estate, including the underpayment, is within the $100,000 threshold.

C. Policy of good acquittance and effect of successor affidavit under South Dakota law

Under South Dakota law, the effect of the successor affidavit is that the person paying debts to a successor named in the affidavit is discharged and released from liability to the same extent as if dealing with a personal representative. The person making payment is not required to inquire into the truth of any statement in the affidavit. S.D. Codified Laws § 29A-3-1202. Therefore, if a successor presents us an affidavit meeting the criteria in GN 02315.080B, payment of an underpayment discharges the debt under state law.

References: 

S.D. Codified Laws § 29A-3-1201-1202 (effective July 1, 2022).


GN 02315 TN 30 - Small Estate Statutes - 6/26/2025