ARSD 20:06:30:06. Prior approval of director required for reserve credits or establishing assets

Notwithstanding the first paragraph of §20:06:30:02, an insurer subject to this chapter may, with the prior approval of the director, take a reserve credit or establish an asset that the director considers to be consistent with SDCL title 58 or this article, including actuarial interpretations or standards adopted by the division.