Community Property Spousal Trusts

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Last Updated: Aug 5, 2026

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Stuart Green Law, PLLC is a law firm with offices in Sioux Falls, South Dakota and Houston, Texas. Our attorney is licensed to practice law in South Dakota, Wyoming, Texas, Pennsylvania, and Kentucky. Clients throughout the United States and abroad may establish trusts and entities governed by South Dakota law and work with Stuart Green Law in connection with those structures.

South Dakota’s Community Property Spousal Trust is typically created as a Revocable Living Trust that helps clients avoid the probate process, as well as greatly reduce capital gains tax. The trust treats the property as community property at the death of the first spouse, applying a 100% step-up in basis at date of death, therefore, avoiding federal capital gains taxation of marital/trust assets when sold.

The South Dakota Community Property Spousal Trust

The Community Property Spousal Trust avoids federal capital gains taxation of marital/trust assets when subsequently sold, as opposed to non-community property states, where the step-up in basis at date of death is only 50%. This means that taxes would be owed on the remaining 50% of the cost basis of the marital property when sold.

This Community Property Spousal Trust achieves significant federal and state tax savings over subsequent generations by combining its benefits with the federal estate tax benefits of a dynasty trust in a jurisdiction that does not have an income tax with the potential to avoid federal estate tax and state income tax on undistributed income forever.

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A Modern Approach to Family Wealth

Stuart Green Law combines modern South Dakota trust law with integrated estate planning, wealth management, and fiduciary services for families throughout the United States and internationally. The firm’s approach is built around selecting the strongest legal framework available, maintaining continuity of planning judgment, and bringing every part of the family’s wealth strategy into alignment with its long-term objectives.

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Families are not limited to the trust laws of their home state. Stuart Green Law integrates South Dakota’s sophisticated legal framework into estate plans for clients across the United States and around the world, allowing families to benefit from its privacy, flexibility, asset protection, and long-term trust advantages regardless of where they live.

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   Thomas Gibson 
 73 days ago
 
 
 Trustindex verifies that the original source of the review is Google. I am so GRATEFUL for Stuart Green Law!
Stuart is the kind of attorney you want protecting your family and your wealth. He opened my eyes to why South Dakota is the best  trust jurisdiction, something I never understood before speaking with him. What stands out most is that Stuart genuinely cares about family, long-term protection, and doing things the right way. His dedication to his clients is what makes him different. I would trust him with my family’s future without hesitation. Wish everyone knew about him and his law firm.
  
 
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   Charles Graham 
 104 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Working with Stuart Green Law was an outstanding experience. Stuart is knowledgeable, professional, and genuinely takes the time to understand your family’s unique goals. He explained every step of the estate planning process clearly and designed a thoughtful strategy tailored to our needs. If you’re looking for an attorney who truly cares about protecting your family’s legacy with modern, sophisticated planning, I highly recommend Stuart Green Law.
  
 
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   Mark Valentino 
 137 days ago
 
 
 Trustindex verifies that the original source of the review is Google. I spent a lot of time researching estate planning attorneys before finding Stuart Green Law, and I couldn’t be more impressed. Stuart has an incredible ability to explain complex topics like South Dakota Trusts in a way that actually makes sense. He takes the time to answer questions, never makes you feel rushed, and genuinely cares about helping clients make informed decisions. If you’re looking for an experienced estate planning attorney, I highly recommend Stuart Green Law.
  
 
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   Angélique Green 
 163 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Stuart Green is incredibly knowledgeable and clearly operates at a very high level. His approach to estate planning and wealth strategy is thoughtful, modern, and well beyond the traditional. You can tell he genuinely cares about helping people protect what they’ve built. Truly impressive work and reputation.
  
 
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   Maria Cardenas Anderson 
 604 days ago
 
 
 Trustindex verifies that the original source of the review is Google. I had an excellent experience working with Stuart Green on my trust and will documents. From start to finish, he was incredibly responsive, patient, and thorough. He took the time to explain everything clearly, ensuring I fully understood each step of the process. Even after the trust was complete, he guided me on what still needed to be done — something I really appreciated.

Stuart’s professionalism and kind demeanor made what could have been an overwhelming experience so much easier. I felt informed and supported every step of the way. I would highly recommend him to anyone looking for a knowledgeable and attentive probate lawyer. Thank you, Stuart!
  
 
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   Chris Stinson 
 612 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Stuart Green is an exceptional estate attorney. He handled my father's living will and then his estate after his passing, as well as helping my mother finalize and complete her estate in conjunction with my father's death. Currently, he is handling the living will and estate planning for me and my wife and our family. I highly recommend him and his integrity of work.
  
 
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   Alejandra 
 613 days ago
 
 
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   Joseph Marchetti 
 781 days ago
 
 
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   Will Desrochers 
 794 days ago
 
 
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   Chuma 
 908 days ago
 
 
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