<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.sfc706924-683c-4e5f-82b1-df3dfedd298cP0 { 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.sfc706924-683c-4e5f-82b1-df3dfedd298cC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfc706924-683c-4e5f-82b1-df3dfedd298cC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfc706924-683c-4e5f-82b1-df3dfedd298cC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfc706924-683c-4e5f-82b1-df3dfedd298c000002 { 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="sfc706924-683c-4e5f-82b1-df3dfedd298cP0"><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=62:04:03:02"><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0-000000">62:04:03:02</span></a><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0-000001">.  Distributions deemed reasonable and made in good faith under federal law.</span><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0"> </span><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">Repealed</span><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">.</span></p><p dir="ltr" class="sfc706924-683c-4e5f-82b1-df3dfedd298cP0"><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298c000002"> </span></p><p dir="ltr" class="sfc706924-683c-4e5f-82b1-df3dfedd298cP0"><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">    </span><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0-000001">Source:</span><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0"> 37 SDR 214, effective May 30, 2011; 39 SDR 227, effective July 1, 2013</span><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">; 47 SDR 138, effective July 1, 2021</span><span class="sfc706924-683c-4e5f-82b1-df3dfedd298cC0">.</span></p><p dir="ltr" class="sfc706924-683c-4e5f-82b1-df3dfedd298cP0"><span xml:space="preserve" class="sfc706924-683c-4e5f-82b1-df3dfedd298c000002"> </span></p></div></body></html>