SD abolished the Rule Against Perpetuities (forever dynasty trusts), 0% state trust income tax, best DAPT statute — top-3 US jurisdiction.
South Dakota is arguably the #1 US trust jurisdiction: (1) NO Rule Against Perpetuities — dynasty trusts can last forever, (2) 0% state trust income tax, (3) best-in-class Domestic Asset Protection Trust statute (2-year fraudulent transfer lookback), (4) strong privacy (no public trust filings), (5) directed trust statute (separate investment/distribution trustees), (6) low-cost qualified trustee options (Bridgeford, South Dakota Trust Co, Trident). Non-residents can situs trusts in SD without moving. Alternatives: NV, DE, WY, AK, TN.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
FL Constitution protects homestead from creditors with NO dollar cap — retire in FL with a mansion untouchable to judgments.
TX exempts urban homestead up to 10 acres + rural up to 200 (family) / 100 (single) with no dollar cap — plus no state income tax.
Non-crypto version: PR Act 60 exports services chapter grants 4% corporate rate + 0% dividend + 0% post-move cap gains.
Perpetual travelers establish domicile in SD/FL/TX/TN via mail-forwarding + minimal presence — 0% state tax + easy setup.
Common-law state residents put assets in AK/TN Community Property Trust to unlock §1014(b)(6) double step-up at first death.