The results for the 2026 annual Stuart Green Law Trust Power Rankings are in, and this year is shaping up to be another huge one for doctors, dentists, business owners, and high-net-worth families. Major changes in 2025 tax law and continued iterative progress in the states have reshuffled the deck and left many traditional estate planning strategies out in the cold.
In 2026, the key metrics by which states are judged are privacy, asset protection, control, family governance, and wealth management. These are the five areas that people care most about, and they’re the criteria on which you should judge states. Unsurprisingly, South Dakota extends its unprecedented run in 2026 as the clear trust jurisdiction of choice.
Here are the full 2026 Trust Power Rankings from our Katy, TX trust lawyer for the top 10 domestic jurisdictions.
1 (–) South Dakota
There’s something serious going on in the Mount Rushmore State, and it’s having a global impact. For more than three decades, the legislature and courts of South Dakota have delivered incredible, nonpartisan, and continuous improvements to its trust and estate laws. The executive and legislative branches have enacted smart, sound, and innovative laws that have been tested and proven in state court. Perpetual trusts, the strongest privacy laws on the books anywhere, and efficient courts put South Dakota over the top in the rankings when compared to its peers. The result is a boon to South Dakota residents and an opportunity unlike any other for nonresidents. The stable, comprehensive, and clearly defined rules give individuals and families the confidence to establish trusts under South Dakota law without worrying about the ground shifting underneath their feet. In 2026, all roads lead to Pierre.
2 (⌄) Nevada
The gold rush is over in Nevada. In fact, were it not for the ad nauseam hype from a Las Vegas law firm, Nevada would find itself much further down this list. Many things are moving against this early standout, and very public news stories in 2025 of trust disputes in state court did not help. Already offering modest privacy protection, those protections have recently weakened, at perhaps the worst possible time. South Dakota is surging in the rankings, and states across the South and Midwest are making big moves to take out the former titleholder. Its court system is gummed up with a huge backlog, and a lack of overall stability in case law weighs on Nevada’s attractiveness. Passable law, when the competition is this stiff, just isn’t good enough. Nevada is clearly on its back foot as the poster child of the Old Guard and is well on its way to becoming the new Delaware. The state government needs to get focused before it loses more ground to its competitors.
3 (⌄) Delaware
Delaware may be the First State, but regaining its former title as the best domestic trust jurisdiction is falling further and further out of reach. The state has been fighting to maintain its dominance as the corporate jurisdiction of choice, and now its troubles have spilled over into trust law rankings. This fall from grace shows no sign of abating. Delaware is the only jurisdiction in the top five Power Rankings to impose state income tax, albeit only on its own residents. Its weak Asset Protection Trusts put it at risk of losing ground to Alaska. A total absence of any serious privacy protections and poor use of the Trust Protector role make Delaware an ideal place to situs a trust in 1986 but a terrible place to do so in 2026. Dover is distracted by the onslaught of competition, and its legislature needs to get back into the game if it wants to be a serious contender.
4 (–) Alaska
The Last Frontier was an early leader in Domestic Asset Protection Trusts, but it proceeded to bungle the implementation and squander its lead. Now direct competitors have taken the idea, made it better, and continue to attract capital to their jurisdictions. A 1,000-year dynasty trust duration is great, but when it’s paired with limited privacy protections and unstable case law, Alaska loses its shine. Without any big moves in 2026, Alaska may advance to #3 in the Power Rankings not by its own merit but because things in Delaware are going so wrong.
5 (^) Tennessee
As more and more of the domestic population shifts to the Volunteer State, lawmakers in Nashville have been hard at work protecting their residents with stronger trust laws. No state income tax is a big draw, but so is the pro-business environment and trust laws that check all of the important boxes. With privacy-focused directed trusts, decanting, and use of the Trust Protector role, Tennessee is looking like a real contender. Stable case law and supportive courts are another checkmark in the pro column. For now, Tennessee is a good jurisdiction for its own residents, but with a track record like this, it won’t be long before residents of other states start looking to situs their trusts there. They haven’t broken out just yet, but Tennessee is quickly closing ground on states like Delaware and Nevada, which appear to be asleep at the wheel.
6 (^) Ohio
The Buckeye State has produced 25 astronauts. When its citizens aren’t busy trying to get out of the state aboard rockets, they’re busy in Columbus making big legislative moves. Heads down, pencils up, the Ohio government has come out of left field with years of quiet progress overhauling state law and codifying the modern trust features its citizens deserve. Income tax is still a major weak spot, and the privacy laws could be strengthened. However, with the implementation of 1,000-year dynasty trusts and new DAPTs enacted in 2022 legislation, Ohio is clearly sensing an opening. Directed trusts are allowed under Ohio law, decanting is no longer a problem, and the trust protector wields clear statutory authority. State courts have interpreted these laws favorably, enabling a stable case law environment and the predictability trust settlors crave. Ohio is a rising star in the Power Rankings, and with a bit more work, could blast into the top tier of trust jurisdictions.
7 (^) Wyoming
With all of the attention and capital draining out of Delaware and Nevada, Wyoming has taken notice. It had a late start and didn’t make much progress in this year’s ranking, but Wyoming has a lot to be proud of. Known for its creative and utilitarian LLC laws, Wyoming has also made solid progress in advancing in the Trust Power Rankings. A 1,000-year trust isn’t perpetual, but it’ll get the job done for the first few generations. Domestic Asset Protection Trusts, reasonable privacy offerings, and modern features like decanting and directed trusts show Wyoming is well on its way to offering a comprehensive, integrated modern trust structure. However, a major roadblock to future success is how its laws are interpreted in the courts. Will Wyoming become a jurisdiction of choice, or will the courts drive it into an Alaskan wilderness? The newness of these statutes means that some provisions could be curtailed or struck down as legislation percolates through state courts. This is a major liability for families looking to establish trusts that don’t need to be restated or re-sitused if future rulings weaken statutory protections and privileges. 2026 could be a make-or-break year for Wyoming’s momentum forward.
7 (–) Texas
Texas is making big moves, challenging incumbents and throwing its weight around as its population swells. In recent years, it established its own business court system to rival Delaware and plans to launch its own stock exchange this year as a challenge to New York’s financial prowess. Corporations are flocking to the Lone Star State, and Y’all Street could soon be the new center of the financial universe. In estate planning, the traditional vehicle of choice in Texas is a family limited partnership. The winds may be shifting, and with a few strategic moves, Texas could vault into the top tier of domestic trust jurisdictions. Texas is right on tax but offsides with no Domestic Asset Protection Trust options, privacy laws that contradict this Texan core value, and many missing pieces of modern trust law infrastructure. Texas is a naturally competitive state, so it’s surprising that its privacy laws read like they were written in Sacramento, not Austin. It could take only a few pieces of the right legislation to close the gap. Texas residents want access to modern trust laws, and 2026 is the right year for Austin to start running a new playbook.
8 (⌄) Florida
The Sunshine State has been mopping up with a massive influx of new residents in the last five years. Always a natural destination for retiring New Englanders, Florida’s positive business climate paired with its natural climate has tapped into a whole new pool of human capital. Its economy is booming as a result. Unfortunately, Florida is a real laggard in the modern trust law race for capital. No DAPTs, public filings, virtually none of the features of modern trusts, and a court system slow to adapt put Florida at real risk of falling off the shortlist of possible trust jurisdictions. It’s not enough to have the population; states have to offer strong statutes and stable case law to compete. It’s unclear if Florida is looking to break out or if more middling is in store for 2026. It’s always sunny in Florida, but a lack of modern trust protections leaves its residents vulnerable to storms.
If you are interested in creating a trust, contact Stuart Green Law, PLLC today.