I get that the people with huge estates have flocked to SD to set up Trusts and use SD based Trustees, but what about couples who have just $3 million in assets? Is it still worth the effort? And if I use a MN attorney to set up the trust in MN with a SD Trustee, is MN going to claim rights to taxes from the Trust  even if we move from MN to another state (in the works) because of a claim that the Trust was set up in MN?