<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s081793aa-72de-411a-8541-7d47f2c02b2dP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s081793aa-72de-411a-8541-7d47f2c02b2dC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s081793aa-72de-411a-8541-7d47f2c02b2dC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s081793aa-72de-411a-8541-7d47f2c02b2dC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s081793aa-72de-411a-8541-7d47f2c02b2d000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s081793aa-72de-411a-8541-7d47f2c02b2dC0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:61"><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000000">67:12:05:61</span></a><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000001">.  Benefits derived from private sources.</span><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0"> All benefits derived from private sources, pensions, and annuities, </span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">must</span><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0"> be considered available to and deductible from the requirements of the applicant or recipient on the same basis as net income derived from real or personal property. These benefits may take the form of cash contributions.</span></p><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2d000002"> </span></p><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">    </span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000001">Source:</span><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0"> SL 1975, ch 16, § 1; 1 SDR 30, effective October 13, 1974; 2 SDR 88, effective July 1, 1976; 7 SDR 66, 7 SDR 89, effective July 1, 1981</span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">; 52 SDR 55, effective December 2, 2025</span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">.</span></p><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">    </span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000001">General Authority:</span><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000003">28-</span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000003">6-1</span></a><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">.</span></p><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">    </span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000001">Law Implemented:</span><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000003">28-</span><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0-000003">6-1</span></a><span class="s081793aa-72de-411a-8541-7d47f2c02b2dC0">.</span></p><p dir="ltr" class="s081793aa-72de-411a-8541-7d47f2c02b2dP0"><span xml:space="preserve" class="s081793aa-72de-411a-8541-7d47f2c02b2d000002"> </span></p></div></body></html>