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By Eric Geringswald | CSC
Favorable trust and tax laws continue to make South Dakota an attractive jurisdiction for clients establishing irrevocable trusts, resulting in a marked increase in trust formations in recent years.
South Dakota lawmakers amended or added more than a dozen sections to the state’s business entity and trust laws during the latest legislative session. Key among the changes is the creation of a tax trust advisor role for trusts, along with new fees for annual reports.
These updates are reflected in the 2025 edition of South Dakota Laws Governing Business Entities and Trusts Annotated.
The publication features the full text of:
It also includes curated statutes from related titles covering taxation, trademarks, and civil procedure, as well as selected chapters from the Uniform Commercial Code.
All statutory content is current through the 2025 General Session of the 100th South Dakota Legislative Assembly. The Table of Sections Affected lists all legislative changes, while the Legislative Analysis summarizes their impact.
The book includes the latest case notes from state and federal courts interpreting South Dakota business and trust law. A Fee Schedule provides the Secretary of State’s required filing fees for business services and business trusts.
Readers also gain access to more than 60 downloadable South Dakota forms for incorporation, formation, qualification, mergers, dissolution, and name reservation across all entity types. A comprehensive list of forms and Secretary of State contact information appears in the appendix.
South Dakota Laws Governing Business Entities and Trusts Annotated is available as a softbound book or eBook, compatible with e-readers, computers, tablets, and smartphones. It is also available through the LexisNexis® Digital Library.
To learn more about the 2025 edition, call 800-533-1637 or visit www.lexisnexis.com/csc.