S.D. Codified Laws § 55-1-21.9 (2026)
Except as may be demanded by an enforcer under § 55-1-21.4, ordered by the court or required by the governing instrument, no filings, reports, periodic accounting, separate maintenance of funds, appointment, or registration of a purpose trust are required.
Source: SL 2018, ch 275 , § 12; SL 2020, ch 206 , § 3.