South Dakota Code § 47-1A-744.4

Burden of proof dependent on whether or not board consists of independent directors
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If a majority of the board of directors does not consist of independent directors at the time the determination is made, the corporation shall have the burden of proving that the requirements of §
47-1A-744
have been met. If a majority of the board of directors consists of independent directors at the time the determination is made, the plaintiff has the burden of proving that the requirements of §
47-1A-744
have not been met.

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