South Dakota Code § 58-46-30

Combination of assets of protected cells for purposes of investment
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Notwithstanding the provisions of §
58-46-27
, a sponsored captive insurance company may combine the assets of two or more protected cells for purposes of investing those assets. Such a combination of assets may not be construed as defeating the segregation of assets for purposes of §
58-46-27
, or for accounting or other purposes. A sponsored captive insurance company shall comply with investment requirements as may be approved by the director upon application by a sponsored captive insurance company.

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