Offices in Rapid City and Sioux Falls. Handles formal and informal probate of estates and will contests. On the planning side the firm drafts wills, powers of attorney and South Dakota perpetuity trusts, including generation-skipping transfer tax planning, private trust company formation and trust change-of-situs work.
Beresford is in Lincoln County.
More Tax Planning Firms in Lincoln County
Serves families from its office on S Bur Oak Place in Sioux Falls. Handles probate and trust administration, representing fiduciaries and beneficiaries, drafting family settlement agreements, modifying or terminating trusts, and preparing estate tax returns and audits. Also plans farm and business successions and high-net-worth estate tax strategies.
Serves South Dakota clients from a Sioux Falls office, and clients elsewhere virtually. Guides personal representatives and beneficiaries through probate, estate and trust administration, and handles wills, trusts, Medicaid and special-needs planning, asset protection, and business succession. Attorney Lindsay M. Harris works with a probate and trust administration coordinator.
Serves South Dakota, Iowa, Minnesota, Nebraska, and North Dakota from Sioux Falls. Its probate attorney works only on probate, estate and trust administration for personal representatives and successor trustees, alongside Medicaid, special-needs and asset-protection planning. Has South Dakota's first Board Certified Elder Law Attorney certified by the National Elder Law Foundation.
Probate in Lincoln County
Probate Court Record
Lincoln County Circuit Court
Lincoln County · 2nd Judicial Circuit
Phone
Hours
Office
Website
E-filing
Filing in person
Self-represented filing
How to file probate in Lincoln County →
Verified October 16, 2026 · Source
Do I need a lawyer for probate in Lincoln County? →Settling an estate in Lincoln County →
Forms for Planning and Settling an Estate in South Dakota
Free South Dakota forms to plan or settle an estate: a will, trust, powers of attorney, TOD deed and the probate forms. Prepare each form for South Dakota.
Revocable Living Trust
Create a revocable living trust to avoid probate, protect privacy, and control asset distribution.
Last Will and Testament
In South Dakota, a will is signed before 2SDCL 29A-2-502Verified Oct 19, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonySDCL 29A-2-502Verified Oct 19, 2026View source.
Pour-Over Will
In South Dakota, a pour-over will is signed before 2SDCL 29A-2-502Verified Oct 19, 2026View source witnesses and moves anything left outside the trust into it through probate.
Tools for Planning and Settling an Estate in South Dakota
Free calculators and checklists to plan or settle an estate in South Dakota: will and trust costs, probate, executor pay and taxes. Run each tool.
How Much Are Estate & Inheritance Taxes?
South Dakota levies no estate or inheritance taxNo state estate or inheritance tax. Inheritance tax constitutionally prohibited (S.D. Const. Art. XI, § 15, initiated measure approved Nov. 7, 2000, eff. July 1, 2001: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."). Both the inheritance tax (SDCL ch. 10-40, ch. 10-41) and the estate tax (SDCL ch. 10-40A) were repealed outright by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal, leaving no dormant levy. SD DOR: "South Dakota does not have an inheritance tax... There is also no estate tax."Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
South Dakota imposes no inheritance or estate taxNo state estate or inheritance tax. Inheritance tax constitutionally prohibited (S.D. Const. Art. XI, § 15, initiated measure approved Nov. 7, 2000, eff. July 1, 2001: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."). Both the inheritance tax (SDCL ch. 10-40, ch. 10-41) and the estate tax (SDCL ch. 10-40A) were repealed outright by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal, leaving no dormant levy. SD DOR: "South Dakota does not have an inheritance tax... There is also no estate tax."Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in South Dakota take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces no state capital gains taxSDCL Title 10 (Taxation) — chapter list contains no individual income tax chapter (ch. 10-43 "Income Tax On Banks And Financial Corporations" is the only income tax; chs. 10-40/10-40A/10-41 inheritance and estate tax are repealed)Verified Sep 15, 2026View source.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
What Does Estate Planning Actually Cost?
An attorney-prepared revocable trust in South Dakota runs $3,580Estimate: 10 hours at $358, Clio's South Dakota Trusts rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source to $5,370Estimate: 15 hours at $358, Clio's South Dakota Trusts rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source and a simple will $933Estimate: 3 hours at $311, Clio's South Dakota Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source to $1,866Estimate: 6 hours at $311, Clio's South Dakota Wills and Estates rate; Compare Lawyer Rates, 2025 dataVerified Oct 15, 2026View source, against $0 to $549 up front plus a subscription with an online service.
