Elliot Knuths, a partner in the firm’s Trusts and Estates section, advises clients on matters concerning trusts, estates, and charitable organizations, with an emphasis on the structuring and administration of irrevocable trusts.

Elliot’s practice routinely involves:

• Drafting standard and bespoke irrevocable trust instruments to establish perpetual dynasty trusts, spousal lifetime access trusts, irrevocable life insurance trusts, charitable trusts, and noncharitable purpose trusts.
• Modifying, decanting, and terminating existing trusts with and without court involvement;
• Structuring sales and gifts to trusts to facilitate succession planning and tax-efficient wealth transfers.
• Advising fiduciaries on the tax and liability consequences of discretionary actions.
• Representing fiduciaries and beneficiaries in trust and probate disputes.
• Providing legal opinions on South Dakota trust law for lenders, trust companies, and other attorneys.
• Assisting tax-exempt organizations and donors with charitable giving, governance, and related tax compliance matters.

Elliot writes and speaks frequently on tax and estate planning topics. His most recent articles have appeared in Tax Notes Federal, The Exempt Organization Tax Review, and the Independent Community Bankers of South Dakota’s The Bottom Line.

A native of Madison, South Dakota, Elliot received his Bachelor of Arts degree from St. Olaf College and his Juris Doctor degree from Northwestern University, where he served as an executive editor of the Journal of Criminal Law and Criminology. During law school he was a judicial extern for the Honorable Roberto A. Lange of the U.S. District Court for the District of South Dakota. Prior to joining Davenport Evans, Elliot practiced in the Chicago office of a global law firm.

Outside the office, Elliot’s interests include reading, travel, learning new languages, hiking, and pheasant hunting.

Position: Partner
Direct: 605-357-1274
Email: [email protected]