South Dakota is preferred jurisdiction for trusts for many reasons, some of which include:

• South Dakota has no limit on the life of its trusts;
• There is no South Dakota state income tax for the trusts or the individuals who are the trusts’ beneficiaries;
• South Dakota offers substantial protection from creditors of beneficiaries;
• South Dakota, as a part of the United States, governs only U.S. trusts, not foreign trusts, which can experience numerous difficulties with the U.S. testing authorities and other U.S. and foreign entities.