S.D. Codified Laws § 55-3-28 (2026)
On petition by a trustee or beneficiary, the court may reform the terms of the trust, based upon a showing by the preponderance of the evidence and without any preliminary showing of an ambiguity, to conform to the trustor's intention if the failure to conform was due to a mistake of fact or law or a scrivener's error and the trustor's intent can be established. The terms of the trust may be construed or modified, in a manner that does not violate the trustor's probable intention, to achieve the trustor's tax objectives.
Source: SL 1998, ch 282 , § 6; SL 2016, ch 231 , § 22; SL 2023, ch 161 , § 10.