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US – 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.

US – 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
  • First-class infrastructure
  • Highest ranked asset protection jurisdiction in the United States: #1 in all categories by Trusts & Estates magazine
  • South Dakota ranks 1st in total bank assets according to the FDIC: $3.14 trillion (2018)
  • #1 ranked dynasty trust jurisdiction (2020)
  • Sioux Falls named #1 Best Small Place for Business and Careers by six times since 2005
  • #2 ranked domestic asset protection trust jurisdiction by Oshins & Associates

Services & Sectors

JTC launched its USA trustee services in 2016 with the opening of a new office in Sioux Falls, South Dakota.

Having been granted a trust license in South Dakota by the State’s financial authority, JTC can offer an enhanced and highly competitive range of trust and fiduciary services to its private and corporate clients, particularly those in the Americas and Asia with a US element to their planning needs.

Private client services available from or facilitated by our rapidly expanding South Dakota team include a comprehensive selection of US-centric trust types, including Directed Trusts, Delegated Trusts, Irrevocable Life Insurance Trusts, Private Trust Companies, Dynasty Trusts, Generation Skipping Trusts and Asset Protection Trusts.

Furthermore, features of South Dakota’s progressive trust legislation include unlimited duration, trust protector statutes, decanting, asset protection and tax neutrality.

Contact Us


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Timothy Carroll
Head of Trust and Fiduciary - Americas - Private Client Services Delaware
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Gregg Homan
Head of Domestic Business Development - Americas - Private Client Services Miami


Winner ‘Trust Company of the Year (large firm) 2019 - STEP Private Client Awards

Winner ‘Family Offices: Client Initiative’ - 2019 Industry Awards

Winner ‘Family Offices: Client Initiative’ - 2019 Industry Awards

Winner - Wealthbriefing MENA Awards 2021 - Top Independent Trust or Fiduciary Company

JTC win Wealthbriefing European Awards 'top ‘Institutional Trust or Fiduciary Company’

Winner - Wealthbriefing European Awards 2021 - Top Institutional Trust or Fiduciary Company

JTC Group win eprivateclient Excellence Awards – Private Client Trust Company (listed/bank or PE owned) of the Year

Winner - eprivateclient Excellence Awards 2021 – Private Client Trust Company (listed/bank or PE owned) of the Year

ePrivate Client Top Trust Companies 2021

Tier 1 Top Trust Company 2021 - eprivateclient

Our resources and strengths

We value shared ownership

We operate around the principle that if our people have a stake in the business, they will do a better job for our clients.

We invest in people

Over 83% of our employees hold a relevant professional qualification or are working towards this through our dedicated JTC Academy.

We embrace technology

We operate a variety of best-in-class systems to deliver and maintain an impeccable standard of administration and use technology to innovate in both service delivery and efficiency.

We value relationships

We aim to work with clients who share our belief in the importance of building strong relationships over time.

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