South Dakota has been consistently considered by many commentators and planners to be the best trust jurisdiction in the nation because of its cutting-edge laws around asset protection, dynasty trusts and directed trusts, and privacy. This first-of-its-kind deskbook offers attorneys across the nation a curated collection of all current South Dakota state laws relating to trusts and business organizations so they can conduct research more effectively, complete transactions more efficiently, and advise their clients with confidence.

FEATURES

Full text of Title 47—Corporations and Title 48—Partnerships, selected chapters from Title 51A—Banks and Banking dealing with trusts, and the full text of Title 55—Fiduciaries and Trusts from the LexisNexis South Dakota Codified Laws, as well as selected sections from related titles covering taxation, trademarks, and civil procedure, along with Articles, 1, 8, 9, and 12A from the Uniform Commercial Code

Updated through the 2025 General Session of the 100th South Dakota Legislative Assembly—more than a dozen sections added or amended since the 2024 edition, including new fees for annual reports and the creation of a tax trust advisor role for trusts

Our Legislative Analysis briefly summarizes the effects of the new legislation

Fully annotated with the latest case notes from courts interpreting the law

Easy-to-reference Fee Schedule showing the Secretary of State's required filing fees for various business services and business trusts

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