<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.sd2296e92-21f1-4560-ad82-9d5be326b53cP0 { 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.sd2296e92-21f1-4560-ad82-9d5be326b53cC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd2296e92-21f1-4560-ad82-9d5be326b53cC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd2296e92-21f1-4560-ad82-9d5be326b53cC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd2296e92-21f1-4560-ad82-9d5be326b53c000002 { 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="sd2296e92-21f1-4560-ad82-9d5be326b53cP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=47:10:03:05"><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0-000000">47:10:03:05</span></a><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0-000001">.  Annual actuarial valuation of plan.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0"> </span><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">Obsolete</span><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">.</span></p><p dir="ltr" class="sd2296e92-21f1-4560-ad82-9d5be326b53cP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd2296e92-21f1-4560-ad82-9d5be326b53c000002"> </span></p><p dir="ltr" class="sd2296e92-21f1-4560-ad82-9d5be326b53cP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">    </span><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0"> 16 SDR 54, effective September 25, 1989</span><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">; 52 SDR 1, effective July 7, 2025</span><span style="white-space: pre-wrap;" class="sd2296e92-21f1-4560-ad82-9d5be326b53cC0">.</span></p></div></body></html>