South Dakota Trust Administration

South Dakota trust administration is the work a successor trustee does once the person who made the trust has died. The first deadline is sixty days: SDCL 55-2-13 has the trustee of an irrevocable trust notify the qualified beneficiaries that the trust exists, unless the trust itself or the person who made it directed otherwise. No court opens a case unless someone asks for one.

This page covers the after-death half. For the settlor's side, start with how the trust was set up. It is general information about South Dakota law, not advice about one trust, so check your own dates against the trust document or with a licensed South Dakota attorney.

South Dakota Never Adopted the Uniform Trust Code

Many states now run trust administration on the Uniform Trust Code. South Dakota does not. Its trust law sits in Title 55 of the South Dakota Codified Laws, and the procedure for court supervision of a trust sits in chapter 21-22, "Administration of Trust Estates." The sections a successor trustee meets most often are:

Notice to beneficiaries: 55-2-13, 55-2-14 and 55-2-24
Care, good faith and investing: 55-2-1, 55-3-10 and chapter 55-5
Pay and expenses: 55-3-13 and 55-3-14
Accountings: 55-3-45, or 21-22-14 for a court-supervised trust
Creditors of the person who died: 55-4-58
Contests: 55-4-57

Here is why this matters. South Dakota builds much of its trust law around the settlor's instructions, and it lets a trust restrict what beneficiaries learn. A checklist written for a Uniform Trust Code state will describe duties a South Dakota trust may have switched off.

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Read the Trust and Any Written Directions First

Start with the signed trust, every amendment, and any separate written directions the settlor left. Under 55-2-13(3), the trustor, a trust advisor or a trust protector may change beneficiaries' information rights "by the terms of the governing instrument, or by providing written directions to the trustee." Those directions can sit outside the trust document itself.

Look for:

Who serves as successor trustee, and how many trustees must act together.
Whether a trust advisor or trust protector holds any powers.
How the trustee is paid.
When distributions happen and to whom.
Any rule about what beneficiaries are told, and when.

One more thing to confirm: whether the trust was revocable. SDCL 55-3-6 says "Unless the terms of a trust expressly reserve a power to the settlor to revoke or modify a trust, a trust shall be irrevocable." Several of the rules below apply only to a trust that was revocable at the settlor's death.

The 60-Day Notice to Qualified Beneficiaries

While the settlor was alive, a revocable trust's trustee owed information to the settlor. Under 55-2-14, that trustee "does not have a duty to inform a trust beneficiary" other than the settlor, unless the trust says otherwise. That changes when the trust becomes irrevocable.

For an irrevocable trust, 55-2-13(2) says that unless the trust instrument or written directions from the trustor, a trust advisor or a trust protector provide otherwise, the trustee shall:

Within sixty days, notify the qualified beneficiaries of the trust's existence and of their right to request a copy of the trust instrument pertaining to their interest. The clock starts when you accept the trusteeship, or when you learn that a formerly revocable trust has become irrevocable.
Promptly furnish a copy of the trust instrument when a qualified beneficiary asks.
Promptly respond to a qualified beneficiary's request for information about the administration, unless the request is unreasonable under the circumstances.

Who counts as a qualified beneficiary

Section 55-2-13(9) sets two gates. The beneficiary must be an entity then in existence, or an individual "twenty-one years of age or older." And on the date qualification is determined, the beneficiary must be a current distributee or permissible distributee of income or principal, or would be one if the current interests ended or the trust terminated that day. So a grandchild aged 19 is outside the notice rule, even when named. If someone holds a power to change the distributee, you give notice only to the holder of that power.

Older trusts and waivers

Two limits narrow the duty. Under 55-2-13(11), the section applies to trusts created, amended or restated after June 30, 2002. For a trust created before July 1, 2002, the trustee has no duty to notify a qualified beneficiary of the trust's existence unless the trustor directed it. And under 55-2-13(6), any beneficiary may waive the notice, then later withdraw the waiver for future reports.

How to send it

Section 55-2-24 lists the methods: personal delivery, U.S. mail to the last known address, fax, electronic communication, or posting to a website or app with a separate notice of the posting. Keep a copy and proof of sending. Under 55-2-13(7), you may require a beneficiary to accept the same duty of confidentiality that binds you before you hand over trust information.

Quiet Trusts: When the Settlor Restricted Information

South Dakota lets a settlor keep beneficiaries in the dark, sometimes called a quiet or silent trust. Section 55-2-13(3) lets the trustor, a trust advisor or a trust protector "expand, restrict, eliminate, or otherwise modify the rights of beneficiaries to information relating to a trust," indefinitely or for a set period. The statute's examples include a period tied to a beneficiary's age, to the lifetime of the trustor or the trustor's spouse, to a term of years, or to an event certain to occur.

What this means for you as trustee:

The settlor's directions survive death. Under 55-2-13(5), the trustor's written directions keep controlling after the trustor dies, until a trust advisor or trust protector modifies or revokes them, if the trust allows it.
The trustor wins a conflict. Unless the instrument says otherwise, the trustor's direction controls when written directions conflict.
Reliance protects you. The trustee "incurs no liability" for relying on the written directions.
Someone may receive information on the beneficiary's behalf. Under 55-2-13(4), the instrument or directions may let the trustor, a trust advisor or a trust protector appoint a representative under 55-18-9(11) and (12) to be informed of the beneficiary's interest while the beneficiary's own right is restricted.

A restriction on information does not change what the beneficiary is entitled to receive. It changes what you must tell them, and when.

Your Standard of Care

South Dakota's older trust statutes still set the baseline. Section 55-2-1 binds you "to act in the highest good faith toward his beneficiary." Section 55-3-10 requires "at least ordinary care and diligence," whether or not you take a fee. And under 55-2-9, a trustee who willfully and unnecessarily mixes trust property with their own "is liable for its safety in all events."

Investing follows the prudent investor rule in chapter 55-5. Section 55-5-6 has you invest and manage trust assets "as a prudent investor would," judged across the whole portfolio. Section 55-5-9 has you review the trust assets within a reasonable time after accepting the trusteeship and decide what to keep and what to sell. Section 55-5-8 requires diversification unless you reasonably believe holding a concentration serves the beneficiaries and the trust's purposes. The trust instrument can expand, restrict or eliminate these rules under 55-5-12.

In day-to-day terms:

Get an employer identification number for the trust once it becomes irrevocable. The IRS issues one online at no charge.
Open an account in the trust's name and keep trust money out of your own accounts.
List what the trust holds as of the date of death, with values.
Keep receipts for every expense paid from the trust.
Insure and maintain real estate and vehicles the trust owns.

Signing as trustee

Section 55-4-21 lets a party to a contract you sign for the trust hold you personally liable unless the contract excludes it. Adding the word "trustee" or "as trustee" after your signature "shall be deemed prima facie evidence" that you meant to exclude personal liability. So sign listing agreements and closing papers as trustee, never with your name alone.

Banks and title companies may ask for proof of your authority. Under 55-4-51 you may give them a signed, notarized certificate of trust instead of the full document, and under 55-4-51.1 you may record it with the register of deeds for land. The South Dakota revocable living trust guide walks through what the certificate contains.

Taking over from another trustee

If you replace a trustee who served before you, 55-2-12 says that unless the trust provides otherwise you are not individually liable for your predecessor's actions and have no duty to confirm them or to pursue claims over them.

Paying the Settlor's Debts From the Trust

A trust that was revocable at death does not shield the settlor's assets from the settlor's own creditors. Section 55-4-58(a) makes that trust's property subject to the settlor's creditors, the costs of administering the settlor's estate, funeral expenses and statutory allowances to a surviving spouse and children, "to the extent the settlor's probate estate is inadequate" to pay them.

South Dakota gives the trustee a way to set deadlines. Both notices are optional under 55-4-58(b):

Known creditors. Mail written notice to the creditor's last known address, saying a claim may not be paid unless presented within sixty days of the notice. You have knowledge of a creditor if you are aware the creditor has demanded payment from the settlor or the estate.
Unknown creditors. Publish notice once a week for three successive weeks in a legal newspaper in the county where the settlor last lived, or, for a settlor who lived outside South Dakota, the county where the trust is mainly administered. It states that claims must be presented within four months after the first publication.

Under 55-4-58(c), a creditor who received either notice and filed no claim in time is barred. A creditor you never noticed still faces the three-year limit after death in 29A-3-803(a)(3), which 55-4-58(l) applies to trust claims.

If the trust cannot pay every claim in full, 55-4-58(h) sets the order:

Costs and expenses of administering the trust or estate
Reasonable funeral expenses
Debts and taxes with preference under federal law
Debts and taxes with preference under other South Dakota laws
All other claims

Within a class, no claim gets preference over another. The South Dakota debt payment priority guide covers how this order compares with the probate estate's own list.

Medicaid

If Medicaid paid for the settlor's care, check with the Department of Social Services before you distribute. SDCL 28-6-23 makes payments for a nursing facility inpatient a debt due the department, along with nursing facility, home and community based, hospital and prescription drug services paid for someone 55 or older, and the department's rule defining the estate it may recover from, ARSD 67:48:02:01(2), includes assets passed through a "living trust."

The Contest Clock

A beneficiary or heir who wants to challenge whether the trust was validly created faces a short window. Under 55-4-57(a), a contest must start by the first of several dates, including:

One year after the settlor's death.
Sixty days after the trustee, a trust advisor, a trust protector or the settlor sent the person a copy of the trust instrument and a notice of the trust's existence, the trustee's name and address, and the time allowed to sue.

You can shorten the window by sending that notice. Section 55-4-57(d) has you send it to all beneficiaries of the trust and all heirs at law of the settlor. If you do not deliver it in person, 55-4-57(e) calls for certified or registered mail to the last known address.

Once the settlor of a revocable trust dies, 55-4-57(b) lets you distribute under the trust's terms without liability, unless you know of a pending contest, or a potential contestant notified you of a possible contest and filed within sixty days of that notice. A will contest runs on its own clock under Title 29A. See contesting the will alongside the trust.

Getting Paid and Covering Expenses

Section 55-3-14 sets a simple rule. If the trust does not specify your pay, you are "entitled to and shall receive reasonable compensation." If it does specify an amount or rate, you receive that "and no more."

Section 55-3-13 lets you repay yourself from trust property for expenses "actually and properly incurred" in carrying out your duties. That covers what you spend exercising the powers the trust grants, and the defense of proceedings over how you performed.

Accountings and the 180-Day Rule

South Dakota gives trustees a way to close the books without a court. Under 55-3-45, if the trust is not under court supervision and a distribution beneficiary makes no objection within 180 days after receiving a copy of your accounting, that beneficiary "is deemed to have approved" it. Absent fraud, intentional misrepresentation or material omission, you are released from liability to all beneficiaries on the matters the accounting sets out.

The accounting has to qualify. Section 55-3-45 defines it as an interim or final report showing all transactions, receipts and disbursements for the period and the assets on hand at its end, "including written notice to the distribution beneficiary of the provisions of this section." Send it by a 55-2-24 method, and keep proof of delivery. Where information rights were waived or modified under 55-2-13, or the trust authorizes it, a trust advisor or trust protector may approve the accounting for all beneficiaries.

A beneficiary can also give up a claim directly. Under 55-4-31, you are not liable for a breach the beneficiary consented to, released or ratified, unless your own improper conduct induced it or the beneficiary did not know their rights or the material facts.

Small Trusts Under $150,000

If the trust holds less than $150,000 and is not a charitable trust, 55-3-27 lets you terminate it yourself, unless the trust says otherwise. You then distribute the property "in accordance with the trustor's probable intention." A spendthrift clause does not block this. On petition by a trustee or beneficiary, the court may also modify or end a trust whose property is too small to justify the cost of administration. The section does not apply to a pet or other purpose trust under 55-1-21(1).

Decanting to a New Trust

A trustee with discretion to distribute income or principal can sometimes move trust property into a second trust. Section 55-2-15, last amended by SL 2026, ch 198, allows it, with limits: the second trust may name only beneficiaries of the first, and a trustee who is also a beneficiary faces added restrictions. If you carry it out by modifying the first trust, you give the qualified beneficiaries at least twenty days' advance written notice unless they waive it in writing. This is a lawyer-guided step, not a routine one.

When a Court Gets Involved

Most South Dakota trusts are never supervised by a court. Registration is optional: 55-1-56 says the trustee "may register" the trust in the circuit court at the principal place of administration, and 55-1-58 seals the registration.

Court supervision under chapter 21-22 starts only when someone asks. Under 21-22-9, a fiduciary, the trustor or a beneficiary may petition the circuit court to supervise a trust, and the court enters an order assuming supervision unless good cause to the contrary is shown. After that:

You file the inventory and papers 21-22-3 lists within thirty days.
Under 21-22-14, you file a verified report of receipts, disbursements and acts within 120 days after each year of supervision.
Under 21-22-28, the trust instrument, the inventory, your reports and the rest of the court file are sealed and not part of the public record.
Under 21-22-30, court approval of your accounting is conclusive against everyone interested in the trust, absent fraud, intentional misrepresentation or material omission.

A court can also remove a trustee. Under 55-3-20.1, the settlor, a trust protector, a cotrustee or a qualified beneficiary may ask, and grounds include a serious breach of trust, cotrustees whose lack of cooperation seriously hampers the administration, and unfitness or persistent failure to administer the trust effectively. Find the circuit court for your county on the South Dakota courts page.

Taxes the Trust Now Owes

The Department of Revenue says "South Dakota is one of seven states that does not impose a state income tax." South Dakota also repealed its inheritance and estate taxes by SL 2014, ch 59. So the trust files no South Dakota fiduciary return. Federal returns still apply: the IRS lists Form 1041 as the U.S. income tax return for estates and trusts. For the federal estate tax, see the trust's tax filings.

Assets Outside the Trust

The trust controls only what the settlor put into it. An account, vehicle or parcel left in the settlor's own name has to pass another way, often through a pour-over will that still needs probate. For a smaller estate, see the South Dakota small estate affidavit. For a full probate, see the South Dakota probate guide and the personal representative's duties.

When to Call a South Dakota Attorney

Many successor trustees handle a simple trust on their own. Bring in a lawyer when:

The trust or the settlor's written directions restrict what beneficiaries may learn, and you are unsure what you can disclose.
A beneficiary or heir threatens a contest, or objects to your accounting or your fee.
The probate estate may not cover the settlor's debts, which can reach the trust under 55-4-58.
Medicaid paid for the settlor's care after age 55.
You are considering decanting, or a petition for court supervision.

Frequently Asked Questions

Does South Dakota follow the Uniform Trust Code?

No. South Dakota trust law sits in Title 55 of the South Dakota Codified Laws, and court supervision of trusts sits in chapter 21-22. The notice rule, the accounting rule and the creditor procedure a South Dakota trustee follows are 55-2-13, 55-3-45 and 55-4-58. A checklist that cites Uniform Trust Code section numbers is describing another state's law.

What does a South Dakota successor trustee have to send beneficiaries?

For an irrevocable trust, SDCL 55-2-13(2) has the trustee notify the qualified beneficiaries of the trust's existence and of their right to request a copy of the trust instrument, within sixty days after accepting the trusteeship or after learning that a formerly revocable trust has become irrevocable. The trustee then furnishes the instrument promptly on request and answers reasonable requests for information about the administration. The trust instrument, or written directions from the trustor, a trust advisor or a trust protector, can change or remove those duties.

Who is a qualified beneficiary in South Dakota?

Under SDCL 55-2-13(9), a qualified beneficiary is an entity then in existence, or an individual who is twenty-one years of age or older, who is a current distributee or permissible distributee of income or principal, or who would be one if the current interests ended or the trust terminated on that date. A beneficiary under 21 is outside the notice rule.

What is a quiet trust in South Dakota?

It is the common name for a trust that restricts or eliminates beneficiaries' rights to information. SDCL 55-2-13(3) lets the trustor, a trust advisor or a trust protector expand, restrict, eliminate or otherwise modify those rights, indefinitely or for a period of time, and 55-2-13(5) says the trustor's written directions still control after the trustor's death. Under 55-2-13(4), the instrument may authorize a representative under 55-18-9(11) and (12) to receive information for a beneficiary while that beneficiary's own right is restricted.

How long do South Dakota beneficiaries have to object to a trustee's accounting?

One hundred eighty days. Under SDCL 55-3-45, if a trust is not under court supervision and a distribution beneficiary makes no objection within 180 days after receiving a copy of the accounting, the beneficiary is deemed to have approved it, and the trustee is released from liability to all beneficiaries on the matters it sets out, absent fraud, intentional misrepresentation or material omission. The accounting must include written notice of this rule.

How can a South Dakota trustee cut off creditor claims?

SDCL 55-4-58 gives the trustee of a trust that was revocable at death two optional notices: a written notice to known creditors that a claim may not be paid unless presented within sixty days, and a notice published once a week for three successive weeks that gives unknown creditors four months from the first publication. A creditor who gets either notice and files no claim in time is barred. Without notice, the three-year limit after death in 29A-3-803(a)(3) applies.

How long does someone have to contest a South Dakota trust?

Under SDCL 55-4-57(a), a contest must start by the first of several dates, including one year after the settlor's death, or sixty days after the trustee, a trust advisor, a trust protector or the settlor sent the person a copy of the trust instrument and a notice of the trust's existence, the trustee's name and address, and the time allowed to sue.

Sources:

Title: SDCL 55-2-1, Trustee's obligation of good faith. Publisher: South Dakota Legislature. Publication Date: Not listed, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-1
Title: SDCL 55-2-9, Liability of trustee mingling trust property with his own. Publisher: South Dakota Legislature. Publication Date: Not listed, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-9
Title: SDCL 55-2-12, Liability and duties of successor trustee for agreements, contracts or actions of predecessor fiduciary. Publisher: South Dakota Legislature. Publication Date: Amended SL 2021, ch 207, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-12
Title: SDCL 55-2-13, Notice to qualified beneficiaries of existence of trust, written directions, variation of right of a beneficiary to be informed, confidentiality of trust information. Publisher: South Dakota Legislature. Publication Date: Amended SL 2023, ch 161, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-13
Title: SDCL 55-2-14, Duty to provide information regarding revocable trust and its administration. Publisher: South Dakota Legislature. Publication Date: Amended SL 2007, ch 247, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-14
Title: SDCL 55-2-15, Trustee authorized to distribute income or principal from first trust may appoint all or part in favor of trustee of second trust. Publisher: South Dakota Legislature. Publication Date: Amended SL 2026, ch 198, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-15
Title: SDCL 55-2-24, Notice to beneficiaries and other interested parties. Publisher: South Dakota Legislature. Publication Date: Added SL 2023, ch 161, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-2-24
Title: SDCL 55-18-9, Persons who may bind others. Publisher: South Dakota Legislature. Publication Date: Amended SL 2018, ch 275, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-18-9
Title: SDCL 55-3-6, Trust irrevocable in absence of express contrary provisions. Publisher: South Dakota Legislature. Publication Date: Amended SL 2019, ch 209, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-6
Title: SDCL 55-3-10, Degree of care and diligence used in execution of trusts. Publisher: South Dakota Legislature. Publication Date: Not listed, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-10
Title: SDCL 55-3-13, Expenses incurred by trustee in performance of trust, reimbursement. Publisher: South Dakota Legislature. Publication Date: Amended SL 2020, ch 206, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-13
Title: SDCL 55-3-14, Compensation of trustee. Publisher: South Dakota Legislature. Publication Date: Amended SL 1967, ch 337, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-14
Title: SDCL 55-3-20.1, Grounds for removal of trustee. Publisher: South Dakota Legislature. Publication Date: Amended SL 2020, ch 206, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-20.1
Title: SDCL 55-3-27, Termination of noncharitable trusts valued under one hundred fifty thousand dollars. Publisher: South Dakota Legislature. Publication Date: Amended SL 2018, ch 275, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-27
Title: SDCL 55-3-45, Beneficiary approval of trustee's accounting, alternative approval of trustee's accounting, accounting defined. Publisher: South Dakota Legislature. Publication Date: Amended SL 2023, ch 161, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-3-45
Title: SDCL 55-4-21, Action on contract against trustee, personal liability of trustee. Publisher: South Dakota Legislature. Publication Date: SL 1943, ch 308, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-21
Title: SDCL 55-4-31, Trustee not liable if beneficiary consents to conduct or releases trustee from liability or ratifies transaction. Publisher: South Dakota Legislature. Publication Date: Amended SL 2014, ch 226, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-31
Title: SDCL 55-4-51, Certificate of trust furnished in lieu of copy of trust instrument. Publisher: South Dakota Legislature. Publication Date: Amended SL 2011, ch 212, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-51
Title: SDCL 55-4-51.1, Recording of certificate of trust, reliance upon content. Publisher: South Dakota Legislature. Publication Date: Amended SL 2019, ch 209, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-51.1
Title: SDCL 55-4-57, Time for commencing judicial proceeding to contest validity of trust. Publisher: South Dakota Legislature. Publication Date: Amended SL 2017, ch 208, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-57
Title: SDCL 55-4-58, Presentation of claims against property of trust revocable at settlor's death. Publisher: South Dakota Legislature. Publication Date: Added SL 2010, ch 232, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-4-58
Title: SDCL 55-1-56, Registration of trust in court at principal place of administration. Publisher: South Dakota Legislature. Publication Date: Added SL 2017, ch 204, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-1-56
Title: SDCL 55-1-58, Confidentiality of registration. Publisher: South Dakota Legislature. Publication Date: Added SL 2017, ch 204, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-1-58
Title: SDCL 55-5-6, Standards for investing and managing assets. Publisher: South Dakota Legislature. Publication Date: Added SL 1995, ch 271, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-5-6
Title: SDCL 55-5-9, Review of assets upon acceptance of trusteeship. Publisher: South Dakota Legislature. Publication Date: Amended SL 2021, ch 207, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-5-9
Title: SDCL 55-5-8, Diversification of investments. Publisher: South Dakota Legislature. Publication Date: Amended SL 2010, ch 232, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-5-8
Title: SDCL 55-5-12, Precedence of express provisions of trust instrument. Publisher: South Dakota Legislature. Publication Date: Added SL 1995, ch 271, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/55-5-12
Title: SDCL 21-22-3, Inventory and documents filed by court trustee, contents. Publisher: South Dakota Legislature. Publication Date: Amended SL 2014, ch 226, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/21-22-3
Title: SDCL 21-22-9, Petition, hearing, and order for court supervision of other trust. Publisher: South Dakota Legislature. Publication Date: Amended SL 2015, ch 240, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/21-22-9
Title: SDCL 21-22-14, Annual verified report of trustee, optional calendar year basis. Publisher: South Dakota Legislature. Publication Date: Amended SL 2006, ch 243, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/21-22-14
Title: SDCL 21-22-28, Protection of privacy, sealing and availability of documents. Publisher: South Dakota Legislature. Publication Date: Amended SL 2021, ch 207, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/21-22-28
Title: SDCL 21-22-30, Court approval of trustee's accounting is conclusive, accounting defined. Publisher: South Dakota Legislature. Publication Date: Amended SL 2017, ch 204, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/21-22-30
Title: SDCL 29A-3-803, Limitations on presentation of claims. Publisher: South Dakota Legislature. Publication Date: Amended SL 1995, ch 167, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/29A-3-803
Title: SDCL 28-6-23, Medical assistance as debt to department, recovery of debt. Publisher: South Dakota Legislature. Publication Date: Amended SL 2013, ch 125, accessed 2026-09-27. URL: https://sdlegislature.gov/Statutes/28-6-23
Title: ARSD 67:48:02:01, Definitions. Publisher: South Dakota Legislature. Publication Date: Amended 40 SDR 229, effective June 30, 2014, accessed 2026-09-27. URL: https://sdlegislature.gov/Rules/Administrative/67:48:02:01
Title: SL 2014, ch 59, An Act to repeal certain provisions imposing the inheritance tax and the estate tax. Publisher: South Dakota Legislature. Publication Date: Signed 2014-02-12. URL: https://mylrc.sdlegislature.gov/api/Documents/SessionLaw/32211.html
Title: Taxes. Publisher: South Dakota Department of Revenue. Publication Date: Not listed, accessed 2026-09-27. URL: https://dor.sd.gov/individuals/taxes/
Title: About Form 1041, U.S. Income Tax Return for Estates and Trusts. Publisher: Internal Revenue Service. Publication Date: Not listed, accessed 2026-09-27. URL: https://www.irs.gov/forms-pubs/about-form-1041
Title: Get an employer identification number. Publisher: Internal Revenue Service. Publication Date: Not listed, accessed 2026-09-27. URL: https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number

It is not legal advice.