South Dakota has been an unlimited duration Dynasty state since 1983, prior to the modern GST Tax (1986). South Dakota’s statute is based upon the 1979 Murphy case in which the IRS acquiesced in for an unlimited duration trust basically following the “suspension of the power to alienate” combined with the abrogation of the Common Law RAP. Consequently, South Dakota is the Dynasty Trust jurisdiction of choice for many wealthy families. Most other states did not adopt their Dynasty statutes until 1995 or after, and do not follow the Murphy case. Additionally, South Dakota is a pure no income tax state.