Trustee Notice to Beneficiaries Requirements in South Dakota

At a glance

Requirements one by one

South Dakota uses two default 60-day clocks

SDCL § 55-2-13(2)(a) starts one clock when the trustee accepts the trusteeship. The second starts when the trustee acquires knowledge that a formerly revocable trust has become irrevocable.

The statute does not state a separate clock for learning that a new irrevocable trust was created, nor does it start a clock when the trustee discovers a new qualified beneficiary. A mere trustee name change, merger, consolidation, combination, or reorganization expressly does not require notice.

Qualified beneficiaries must meet an age or entity rule

The statutory class includes an entity then in existence or an individual age 21 or older in one of three horizons: eligible to receive now, eligible if current distributees' interests ended, or eligible if the trust terminated.

If the distributee is unknown because someone holds a power to change the distributee, notice goes only to the power holder. This substitution can be more important than the ordinary three-horizon definition.

The required contents are narrow

The notice states the trust's existence and the qualified beneficiary's right to request a copy of the trust instrument pertaining to that beneficiary's interest. Upon request, the trustee must furnish the copy promptly.

Section 55-2-13 does not add the trustee's name, address, telephone number, court- petition rights, trust tax number, principal place of administration, or a list of directed-trust fiduciaries to the initial notice.

Written directions can create a silent trust

The trust instrument or written directions from the trustor, trust advisor, or trust protector may expand, restrict, eliminate, or otherwise modify beneficiary information rights. The change can be indefinite or tied to age, a lifetime, a term or date, or a certain event.

Those documents may authorize a representative to be informed for the beneficiary. The trustor's directions generally control a conflict and survive death until modified or revoked as the statute permits.

Delivery includes electronic routes

Subject to the governing instrument and specified statutory exceptions, § 55-2-24 permits delivery to the person or an address, prepaid U.S. mail, fax, electronic communication, or electronic posting with a separate notice delivered through one of the listed direct methods.

The section states no newspaper-publication fallback and does not require certified mail, an adult server, or a proof-of-service declaration.

What trips people up

• Knowledge of a beneficiary is not the second trigger. The statute says knowledge that a formerly revocable trust became irrevocable.
• Age 21 is part of the recipient definition. An individual under 21 is not a qualified beneficiary for this section merely because the person fits a distribution horizon.
• The power holder can replace the unknown distributee. In that stated situation, the trustee gives notice only to the holder of the power.
• The cutoff depends on trust history. For a trust created before July 1, 2002, the statute states no notice duty unless the trustor directs otherwise; later amendment or restatement can bring the trust within the section.

Common questions

Does the notice have to identify the trustee?

Section 55-2-13(2)(a) requires notice of the trust's existence and the right to request the relevant instrument copy. It does not list trustee identity or contact information as required initial-notice contents.

May the beneficiary waive notice?

Yes. Subsection (6) permits waiver of notice or information and allows withdrawal with respect to future reports and information.

May the trustee require confidentiality?

Yes. Before providing information, subsection (7) permits the fiduciary to require the qualified beneficiary to be bound by the same confidentiality duty that binds the fiduciary. It also permits a protective-order request when trust information is sought by subpoena.

Who receives information while the trust is revocable?

Section 55-2-14 generally directs information to the settlor or, for an incapacitated trustor, the designated agent. If there is actual knowledge of incapacity and no agent, the statute gives the trustee discretion concerning stated current beneficiaries and allows a court order on good cause.

Statutes and sources

• SDCL § 55-2-13(1)-(11) — two notice clocks, contents, modification, waiver, confidentiality, recipient definition, power-holder rule, and legacy dates. South Dakota Legislature (accessed 2026-07-31).
• SDCL § 55-2-14(1)-(3) — information rules while a trust remains revocable. South Dakota Legislature (accessed 2026-07-31).
• SDCL § 55-2-24(1)-(5) — delivery, mail, fax, electronic communication, and electronic posting. South Dakota Legislature (accessed 2026-07-31).