South Dakota Code § 58-26-88

Preparation of supporting actuarial report or workpapers upon insurer's failure to provide acceptable supporting documents
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If the insurance company fails to provide a supporting actuarial report or workpapers at the request of the director or the director determines that the supporting actuarial report or workpapers provided by the insurance company is otherwise unacceptable, the director may engage a qualified actuary at the expense of the company to review the opinion and the basis for the opinion and prepare the supporting actuarial report or workpapers.

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