<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.s66e0205c-95ce-4043-a6b1-6d36debc9571P0 { 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.s66e0205c-95ce-4043-a6b1-6d36debc9571C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s66e0205c-95ce-4043-a6b1-6d36debc9571000003 { 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="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:78"><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000000">67:12:05:78</span></a><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000001">.  Interest from child's savings account excluded.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0"> The department excludes interest </span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">as a liquid asset </span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">earned on a child's savings account if the requirements of § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:77"><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">67:12:05:77</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0"> are met.</span></p><p dir="ltr" class="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571000003"> </span></p><p dir="ltr" class="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">    </span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0"> 20 SDR 196, effective May 23, 1994</span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">; 52 SDR 55, effective December 2, 2025</span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">.</span></p><p dir="ltr" class="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">    </span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">28-</span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">6-1</span></a><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">.</span></p><p dir="ltr" class="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">    </span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">28-</span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">6</span><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0-000002">-1</span></a><span style="white-space: pre-wrap;" class="s66e0205c-95ce-4043-a6b1-6d36debc9571C0">.</span></p><p dir="ltr" class="s66e0205c-95ce-4043-a6b1-6d36debc9571P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s66e0205c-95ce-4043-a6b1-6d36debc9571000003"> </span></p></div></body></html>