South Dakota Code § 58-27-23

Nonassessable common stock of corporation--Insurance stocks excepted
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An insurer may invest in nonassessable common shares, trust certificates, or other equity interests, excluding preferred shares, insurance stocks, or acquisitions subject to subdivision 58-27-17(5) or §
58-27-111
, of any solvent institution existing under the laws of the United States of America or Canada, or any state or province thereof.

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