20:06:57:14. Independent audit. Multiple employer trusts are subject to SDCL chapter 58-43.
Source: 40 SDR 102, effective December 3, 2013.
General Authority: SDCL 58-18-89, 58-43-24.
Law Implemented: SDCL 58-18-88, 58-18-89, ch 58-43.
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