<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.s8dbf402a-19aa-4d29-93f7-e902e931559cP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: left; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s8dbf402a-19aa-4d29-93f7-e902e931559cC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8dbf402a-19aa-4d29-93f7-e902e931559cC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8dbf402a-19aa-4d29-93f7-e902e931559cC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8dbf402a-19aa-4d29-93f7-e902e931559c000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s8dbf402a-19aa-4d29-93f7-e902e931559cP0"><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=62:03:05:08"><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0-000000">62:03:05:08</span></a><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0-000001">.  Distributions deemed reasonable and made in good faith under federal law.</span><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0"> </span><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">Repealed</span><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">.</span></p><p dir="ltr" class="s8dbf402a-19aa-4d29-93f7-e902e931559cP0"><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559c000002"> </span></p><p dir="ltr" class="s8dbf402a-19aa-4d29-93f7-e902e931559cP0"><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">    </span><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0-000001">Source:</span><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0"> 37 SDR 214, effective May 30, 2011; 39 SDR 227, effective July 1, 2013</span><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">; 52 SDR 10, effective August 5, 2025</span><span class="s8dbf402a-19aa-4d29-93f7-e902e931559cC0">.</span></p><p dir="ltr" class="s8dbf402a-19aa-4d29-93f7-e902e931559cP0"><span xml:space="preserve" class="s8dbf402a-19aa-4d29-93f7-e902e931559c000002"> </span></p></div></body></html>