3-13A-14. Valuation of investment alternatives.
Each offered investment alternative shall be valued on each accounting date. The valuation shall be at market value. Any charges against the value shall be explicitly disclosed. Each participant shall be provided with a statement of the participant's account by no later than forty-five days after the close of each calendar quarter.
Source: SL 2004, ch 43, §13; SDCL, §3-12-177; SL 2005, ch 28, §1.