About South Dakota Planning Company
Typical Client Estate Plan
Why South Dakota?
Unique South Dakota Laws
Unlimited Trust Duration
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International Families
The South Dakota NRA Dynasty Trust
Pre-Immigration Planning
The South Dakota Foreign Grantor Trusts
Stand-By South Dakota Dynasty Trusts
Foreign Law Trusts
Management Biographies

Pre-Immigration Planning with Self-Settled Trusts

Substantial planning opportunities exist for NRAs who anticipate immigrating to the U.S.:
  • Prior to immigration an NRA may generally make unlimited transfers to a South Dakota Self-Settled Trust with the NRA as a permissible beneficiary without incurring any U.S. transfer tax.
  • After immigration, if the Grantor as a permissible beneficiary needs assets, they can generally be distributed by an Independent Trustee. If properly structured, the assets may be excluded from one’s estate and protected from creditors and lawsuits.

The information on this Private Trusts website is for general information purposes only. Nothing on this or associated pages, documents, comments, answers, emails, or other communications should be taken as legal advice for any individual case or situation. This information on this website is not intended to create, and receipt or viewing of this information does not constitute, an attorney-client relationship.