South Dakota Code § 58-7-10

Deposits of reserves of domestic life insurer--Assets comprising--Holding for common benefit of policyholders and annuity contracts
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Deposits of the reserves of a domestic life insurer shall consist of securities and assets permitted for investment by chapter
58-27
. Deposits of reserves made by domestic life insurers shall be held for the common benefit of all the holders of its life insurance policies and annuity contracts.

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