<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.s67361a4a-3253-458d-a423-2dcd45ce2ed8P0 { 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.s67361a4a-3253-458d-a423-2dcd45ce2ed8C0 { background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001 { background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s67361a4a-3253-458d-a423-2dcd45ce2ed8000002 { background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67361a4a-3253-458d-a423-2dcd45ce2ed8C2 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; text-decoration: underline; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:06:25:01"><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000000">20:06:25:01</span></a><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">.  Annual statements.</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">An insurer shall file an</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> annual statement in accordance with the standards adopted by the National Association of Insurance Commissioners in the 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">25</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> edition of the </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">Accounting Practices and Procedures Manual, and the 20</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">24 </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">editions of the</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> following</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> Annual Statement Instructions manuals</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">:</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> Life, Accident, and Health</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">/Fraternal;</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> Property</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">/</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">Casualty</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">;</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> Health</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">;</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> and Title.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8000002"> </span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Source:</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> 21 SDR 144, effective February 19, 1995; 22 SDR 110, effective March 1, 1996; 23 SDR 202, effective June 1, 1997; 25 SDR 13, effective August 9, 1998; 26 SDR 26, effective September 1, 1999; 27 SDR 54, effective December 4, 2000; 27 SDR 111, effective May 7, 2001; 30 SDR 39, effective September 28, 2003; 31 SDR 21, effective August 23, 2004; 33 SDR 59, effective October 5, 2006; 34 SDR 271, effective May 6, 2008; 35 SDR 165, effective December 22, 2008; 36 SDR 209, effective July 1, 2010; 37 SDR 241, effective July 1, 2011; 38 SDR 219, effective June 25, 2012; 39 SDR 219, effective June 26, 2013; 41 SDR 41, effective September 17, 2014; 42 SDR 52, effective October 13, 2015</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">; 42 SDR 177, effective June 28, 2016</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">; 43 SDR 181, effective July 7, 2017; 45 SDR 10, effective August 2, 2018; 46 SDR 26, effective September 4, 2019; 46 SDR 147, effective July 2, 2020</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">; 47 SDR 137, effective June 28, 2021; 49 SDR 9, effective August 9, 2022; 50 SDR 13, effective August 10, 2023; 50 SDR 157, effective July 1, 2024; 51 SDR 142, effective July 3, 2025</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">General Authority:</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=58-6-75"><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000003">58-6-75</span></a><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Law Implemented:</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=58-6-75"><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000003">58-6-75</span></a><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8000002"> </span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">References:</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">    </span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">1.  </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Annual Statement Instructions - Life, Accident, and Health</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">/Fraternal</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">, 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">24</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> edition. Cost: $</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">0</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    2.  </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Annual Statement Instructions - Property</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">/</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Casualty</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">, 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">24</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> edition. Cost: $</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">0</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    3.  </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Annual Statement Instructions - Health</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">, 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">24</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> edition. Cost: $</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">0</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    4.  </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">Annual Statement Instructions - Title</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">, 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">24</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> edition. Cost: $</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">0.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">    </span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">5.</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0-000001">  Accounting Practices and Procedures Manual</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">, 20</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">25</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">. Cost: $</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">0</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8000002"> </span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">    Copies of references 1 t</span><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">hrough</span><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0"> 5 may be obtained from the National Association of Insurance Commissioners, 1100 Walnut Street, Ste. 1500, Kansas City, MO 64106-2197, (816) 783-8300; </span><a href="http://www.naic.org/"><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C2">http://www.naic.org</span></a><span class="s67361a4a-3253-458d-a423-2dcd45ce2ed8C0">.</span></p><p dir="ltr" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8P0"><span xml:space="preserve" class="s67361a4a-3253-458d-a423-2dcd45ce2ed8000002"> </span></p></div></body></html>