That really depends on which benefits are most important to you. But, generally, the consensus among advisers and estate attorneys is that the trust laws of South Dakota and Nevada offer the best combination of tax benefits, asset protection, trust longevity and flexible decanting provisions.
No, seriously
Source
Nebraska’s biggest claim-to-fame is being neither South Dakota nor Nevada
Are you sure? They all look the same in my head
Honestly, I was going to say North Dakota, but I wasn’t totally sure which Dakota it was, so I picked Nebraska