South Dakota Code § 58-14-14

Reinsurance credit for certain insurers limited to risks in foreign or alien jurisdictions
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Credit shall be allowed if the reinsurance is ceded to an assuming insurer not meeting the requirements of §
58-14-8
,
58-14-9
,
58-14-10
,
58-14-11
, or
58-14-16.1
but only with respect to the insurance of risks located in foreign or alien jurisdictions where the reinsurance is required by applicable law or regulation of that jurisdiction.

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