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South Dakota

South Dakota is unique as a trust jurisdiction, thanks to a combination of legislative and fiscal advantages that include modern trust laws, robust provisions for asset protection and the privacy and assurance that come from being located in one of the world’s most economically and politically stable countries.

South Dakota Key Facts

  • Leading trust jurisdiction with extremely supportive Governor, legislature, regulator and judiciary
  • Trust legislation that allows for unlimited duration trusts, trust protector statutes, decanting and asset protection
  • Trusts do not incur income, estate, inheritance, gift or transfer taxes
  • Political and economic stability
  • First-class infrastructure

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