The adoption for new issues or new claims or other new liabilities of an actuarial assumption which differs from a corresponding assumption used for prior new issues or new claims or other new liabilities is not a change in actuarial assumptions within the meaning of §§ 20:06:37:29 to 20:06:37:39, inclusive.

Source: 23 SDR 236, effective July 16, 1997.

General Authority: SDCL 58-26-46 , 58-26-47 , 58-26-50.

Law Implemented: SDCL 58-26-46 , 58-26-47 , 58-26-50.