South Dakota Code § 58-46-23

Contribution to plan, pool, association, or guaranty or insolvency fund prohibited
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No captive insurance company may join or contribute financially to any plan, pool, association, or guaranty or insolvency fund in this state. No captive insurance company or its parent or affiliated entities may receive any benefit from any such plan, pool, association, or guaranty or insolvency fund for claims arising out of the operations of the captive insurance company.

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