Sarah Richardson Larson
Sarah Richardson Larson
South Dakota Trusts and Estates Attorney
My Story
When it comes to estate planning and probate, Sarah is among those whom clients, financial advisers and other lawyers frequently look to for advice and guidance. Sarah is a Fellow in the American College of Trust and Estate Counsel (ACTEC), and has been a member of and headed both the Sioux Falls Estate Planning Council and the State Bar’s Real Property, Probate and Trust Law Section. In addition to her recognized work in estate planning and trust administration, Sarah also provides clients with assistance in elder law and employee benefit plans.
Sarah has received an AV Preeminent® Peer Review Rating by Martindale-Hubbell®, for the highest level of professional excellence for their legal knowledge, communication skills and ethical standards. She has a Band 1 individual ranking in the Chambers High Net Worth Guide. Sarah has also been selected to Best Lawyers® in the areas of Trusts and Estates, and Employee Benefits (ERISA) Law, and has been ranked in the top 5% of practicing attorneys in South Dakota by Great Plains Super Lawyers in the areas of Estate Planning and Probate, and Elder Law.
Just as Sarah is recognized for her legal practice, she is also noted for her support of and service in community activities. Just a sampling of the organizations for which she has been a board member or officer include, the Sioux Falls Area Community Foundation, the Sioux Falls Area Chamber of Commerce, Sioux Empire United Way, University of Sioux Falls Foundation, The Evangelical Lutheran Good Samaritan Foundation, The Banquet, LifeScape, the Sioux Falls Concerts Association, Live On Stage, and the South Dakota Parks and Wildlife Foundation.
Position: Of Counsel
Direct: (605) 357-1228
Email: [email protected]
Practice Areas
Highlights
Davenport Evans Lawyers “Most Recognized in South Dakota” by Best Lawyers® 2027
Davenport Evans Lawyers Awarded “Most Recognized in South Dakota” by The Best Lawyers in America® (2027 Edition). The lawyers at Davenport, Evans, Hurwitz & Smith, LLP have been named the “Most Recognized Lawyers in South Dakota, with 18 lawyers selected to The...
Super Lawyers 2026 Recognizes 14 Davenport Evans Lawyers
Davenport, Evans, Hurwitz & Smith, LLP is pleased to announce selection of the following Davenport Evans lawyers to the 2026 edition of Great Plains Super Lawyers. Attorneys selected were ranked in the top 5% of practicing attorneys in South Dakota. ...
Best Lawyers® 2026 Recognizes 18 Davenport Evans Lawyers
Davenport, Evans, Hurwitz & Smith, LLP in Sioux Falls, SD is pleased to announce that 18 Davenport Evans lawyers were listed in Best Lawyers® 2026 for South Dakota, in 22 different practice areas. The following three Davenport Evans lawyers were named 2026 Best...
2025 Estate Gift Tax Exclusions
UPDATE: The One Big Beautiful Bill Act, Pub. L. 119-21, signed into law in July 2025, permanently increases the lifetime estate exclusion amount to $15,000,000 for decedents dying in 2026 and later years. The lifetime estate exclusion amount (also sometimes called the...
Best Lawyers® 2024 Recognizes 18 Davenport Evans Lawyers
Davenport, Evans, Hurwitz & Smith, LLP in Sioux Falls, SD is pleased to announce that 18 Davenport Evans lawyers were listed in Best Lawyers® 2024 for South Dakota, in 22 different practice areas. In addition, one Davenport Evans lawyer was named 2024 Best...
Larson, Akkerman, Donohue, Prendergast Top-Ranked in 2022 Chambers High Net Worth Guide
Davenport, Evans, Hurwitz & Smith, LLP has again received a top ranking in Chambers High Net Worth 2022 in the area of Private Wealth Law. Objective, independent and research-based, the Chambers High Net Worth guide recognized the world’s leading high net worth...
The SECURE Act Impacts Distributions from Your IRA and Retirement Plan
The SECURE Act, more formally known as the “Setting Every Community Up for Retirement Enhancement Act,” was enacted December 20, 2019. The SECURE Act made significant changes to the rules for distributions from IRAs and retirement plans. Lifetime Distributions Begin...
Professional Experience
Davenport, Evans, Hurwitz & Smith, LLP
Of Counsel: 2025 – present
Partner: 1984 – 2024
Associate: 1980 – 1983
Law Clerk to Honorable Fred J. Nichol, Chief Judge, U.S. District Court of South Dakota
Education
University of South Dakota
(B.A., summa cum laude, 1976)
University of South Dakota School of Law
(J.D., Sterling Honor Graduate, 1979)
Phi Beta Kappa
Professional Memberships
American College of Trust and Estate Counsel (Past South Dakota State Chairperson)
State Bar of South Dakota (Chairperson, 1987 – 1988, Real Property Probate and Trust Law Section)
Sioux Falls Estate Planning Council (Member, Board of Directors, 1986 – 1990 and President, 1988 – 1989)
Minnehaha County Bar Association
American Bar Association
Licensure
Admitted to Practice (State):
South Dakota, 1979
Admitted to Practice (Federal):
United States District Court, District of South Dakota, 1979
United States District Court of Appeals, Eighth Circuit, 1980
Accomplishments
Member, South Dakota Moot Court Board and Member, First Place Regional Team, National Moot Court Competition, 1979
Protecting what you’ve built.
Phone Numbers
Direct: (605) 357-1228
Dehs: (605) 336-2880
Driving Directions
Davenport Evans, Hurwitz & Smith, LLP
206 West 14th Street
P.O. Box 1030
Sioux Falls, SD 57101-1030
