An express trust is created as to the trustor and beneficiary by any words or acts of the trustor indicating with reasonable certainty:

1. (1) An intention on the part of the trustor to create a trust; and
2. (2) The subject, purpose, and beneficiary of the trust. Any express trust that concerns real property shall also be evidenced in writing.

Source: SDC 1939, § 59.0105; SL 2017, ch 204 , § 5.