South Dakota Code § 58-43-16.9

Criteria for proportion of audit committee members
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The proportion of independent audit committee members shall meet or exceed the following criteria:

Prior Calendar Year Direct Written and Assumed Premiums

$0--$300,000,000

Over $300,000,000--

Over $500,000,000

$500,000,000

No minimum requirements. See also Note A and B.

Majority (50% or more) of members shall be

Supermajority of members (75% or more) shall be

independent. See also Note

independent. See also Note

A and B.

A.
Note A: The director has authority afforded by state law to require the entity's board to enact improvements to the independence of the audit committee membership if the insurer is in a risk based capital (RBC) action level event, meets one or more of the standards of an insurer deemed to be in hazardous financial condition, or otherwise exhibits qualities of a troubled insurer.
Note B: Any insurer with less than five hundred million in prior year direct written and assumed premiums is encouraged to structure an audit committee with at least a supermajority of independent audit committee members.
Note C: Prior calendar year direct written and assumed premiums shall be the combined total of direct premiums and assumed premiums from nonaffiliates for the reporting entities.

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