South Dakota trust law focus on innovation and leadership continues yet again.

Annually, Trusts  & Estate Magazine reviews trust jurisdictions around the country.  Furthermore, their objective measurements reviewed the following factors:

     (1) Rule Against Perpetuities
     (2) "21st Century" trust laws enacted such as decanting, directed trust, and privacy
     (3) Asset Protection levels
     (4) No State income or inheritance taxes
     (5) Legal rights of a beneficiaries interest in a trust

Most practitioners have known Delaware trust laws to be the innovator and leader. Times are changing.

The recent article by Trusts & Estate Magazine on "Which Trust Situs is Best in 2018" highlights areas where Delaware trust law needs to catch up with other leading trust states. Specifically, their asset protection laws, as noted by the article authors, need strengthening.

True to its mid-western roots, South Dakota trust law has consistently and quietly provided value-added trust statutes for beneficiaries.


Practitioners, financial advisors, and clients have choices for picking the best trust laws for their needs. The difference between a top trust jurisdiction, such as South Dakota trust law, and the lower tiers states are very wide.

Nevertheless, everyone should be aware of the key areas of these differences. With this in mind, a few key differences center around directed trusts, asset protection, and dynastic trust features.  Click here to read the article on "Which Trust Situs is Best in 2018."

Independent analysis by legal commentators such as Steve Oshins provides additional data that South Dakota trust law has the top ranking for dynastic laws and decanting statutes in the nation. The authors of the article from Trust & Estate Magazine agree with Mr. Oshins of the leadership stemming from South Dakota trust law.

Learn more about why South Dakota is the ideal place for a trust!