SD risk areas
South Dakota estate risk areas
These pages explain how default state rules in South Dakota shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
South Dakota intestacy gives the surviving spouse the entire estate in many cases, or a statutory dollar amount plus a fraction when there are non-marital descendants.
- If there are no descendants or all descendants are also the spouse's, the spouse inherits the entire estate.
- If any surviving descendant is not the spouse's, the spouse receives the first $100,000 plus one-half of the balance.
- Any remaining estate passes to descendants by representation, then parents, then other relatives by statute.
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Probate risk
South Dakota allows collection of personal property by affidavit for estates under a statutory cap after a 30-day waiting period.
- The estate value cap is $100,000, net of liens and encumbrances.
- At least 30 days must pass after death before using the affidavit.
- No personal representative can be pending or appointed in any jurisdiction.
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Tax exposure
South Dakota does not impose estate or inheritance taxes.
- South Dakota has no inheritance tax.
- South Dakota has no estate tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
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Guardianship risk
South Dakota courts appoint guardians or conservators for minors on petition after notice and hearing, with nominations allowed for minors age 14 or older and for parents by will.
- A guardian or conservator of a minor may be appointed upon petition and after notice and hearing.
- A minor age 14 or older may nominate a guardian or conservator; the court may appoint the nominee if in the minor's best interests.
- A parent may nominate a guardian or conservator by will or other signed writing, subject to court approval.
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Complexity triggers
South Dakota provides an elective share for surviving spouses and a family allowance that has priority over most claims.
- A surviving spouse may elect to take a statutory share of the augmented estate.
- A family allowance is available during administration and is exempt from most claims.
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