Actuarial opinions must be filed in accordance with standards adopted by the National Association of Insurance Commissioners in the manuals on Annual Statement Instructions - Life, Accident, and Health/Fraternal, 2025 edition, and Annual Statement Instructions - Property/Casualty, 2025 edition.

References:

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

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

Copies of references 1 and 2 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; 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 58-26-13.1 , 58-26-46 .

Law Implemented: SDCL 58-26-13.1 , 58-26-46 .

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.