South Dakota Code § 58-27-104

Investment in a collateralized pool of assets other than mortgages--Requirements
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An insurer may invest in an interest in a collateralized pool whose underlying assets are not addressed or may be prohibited by chapter
58-26
or
58-27
. An insurer may invest in interest
-
bearing obligations entitled to receive both principal and interest, or both principal and implied interest, from a pool collateralized by one or more assets other than those authorized in §
58-27-103
. The collateral for the investments shall have been sold to and be currently owned by a trust or corporation established solely for the purpose of holding the assets for the benefit of the obligee. Any investment authorized under this section shall have a minimum quality rating of two by the Securities Valuation Office of the National Association of Insurance Commissioners. If at any time thereafter the quality rating drops below a rating of two the insurer is subject to §
58-27-90
.
An insurer's investments authorized under this section may not exceed forty percent of its admitted assets.
If the underlying investment of the pool is an investment set forth in chapters
58-26
and
58-27
, any requirement or limitation for that investment shall apply. This section is subject to the five percent limitation of §
58-27-53
.

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