An insurer shall file an annual statement in accordance with the standards adopted by the National Association of Insurance Commissioners in the 2026 edition of the Accounting Practices and Procedures Manual and the 2025 editions of the following Annual Statement Instructions manuals: Life, Accident, and Health/Fraternal; Property/Casualty; Health; and Title.

References:

1. Annual Statement Instructions - Life, Accident, and Health/Fraternal, 2025 edition. Cost: $0.

2. Annual Statement Instructions - Property/Casualty, 2025 edition. Cost: $0.

3. Annual Statement Instructions - Health, 2025 edition. Cost: $0.

4. Annual Statement Instructions - Title, 2025 edition. Cost: $0.

5. Accounting Practices and Procedures Manual, 2026. Cost: $0.

Copies of references 1 through 5 may be obtained from the National Association of Insurance Commissioners, 1100 Walnut Street, Ste. 1500, Kansas City, MO 64106-2197; (816) 783-8300; http://www.naic.org.

Source: 21 SDR 144, effective February 19, 1995; 22 SDR 110, effective March 1, 1996; 23 SDR 202, effective June 1, 1997; 25 SDR 13, effective August 9, 1998; 26 SDR 26, effective September 1, 1999; 27 SDR 54, effective December 4, 2000; 27 SDR 111, effective May 7, 2001; 30 SDR 39, effective September 28, 2003; 31 SDR 21, effective August 23, 2004; 33 SDR 59, effective October 5, 2006; 34 SDR 271, effective May 6, 2008; 35 SDR 165, effective December 22, 2008; 36 SDR 209, effective July 1, 2010; 37 SDR 241, effective July 1, 2011; 38 SDR 219, effective June 25, 2012; 39 SDR 219, effective June 26, 2013; 41 SDR 41, effective September 17, 2014; 42 SDR 52, effective October 13, 2015 ; 42 SDR 177, effective June 28, 2016 ; 43 SDR 181, effective July 7, 2017; 45 SDR 10, effective August 2, 2018; 46 SDR 26, effective September 4, 2019; 46 SDR 147, effective July 2, 2020 ; 47 SDR 137, effective June 28, 2021; 49 SDR 9, effective August 9, 2022; 50 SDR 13, effective August 10, 2023; 50 SDR 157, effective July 1, 2024; 51 SDR 142, effective July 3, 2025; 52 SDR 125, effective July 1, 2026 .

General Authority: SDCL 58-6-75 .

Law Implemented: SDCL 58-6-75 .

Prior versions effective: 2025-07-03, 2024-07-01, 2023-08-10, 2022-08-09, 2021-06-28, 2020-07-02, 2019-09-04, 2018-08-02, 2017-07-07, 2016-06-28, 2015-10-13, 2014-09-17, 2013-06-26.