A farm mutual shall file the annual statement adopted by the division on December 31, 1989, and shall report all information required by the annual statement unless waived by the division. The farm mutual shall report the unearned premium reserve calculation, but the division may not consider the calculation for deciding the provisions of SDCL chapter 58-29B until the filing of the 1993 annual statement.

Source: 19 SDR 160, effective April 27, 1993.

General Authority: SDCL 58-35-59.

Law Implemented: SDCL 58-35-59.