South Dakota Code § 58-27-27

Maximum amount of investments in stock of majority owned subsidiary, or another insurer or wholly owned subsidiary
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The insurer's investments in the stock of its majority owned subsidiary insurance corporation under §
58-27-26
, together with its investments in insurance stocks under §
58-27-25
, may not at any time exceed the amount of the investing insurer's surplus, if a life insurer, or its surplus to policyholders if other than a life insurer. Any investment in a noninsurance majority owned corporation under §
58-27-26
is subject to the limitations under §
58-5A-73
.

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