58-28-16. Gains and losses from allocated assets credited or charged to separate account.
The income, gains, and losses, realized or unrealized, from assets allocated to a separate account shall be credited to or charged against the account, without regard to other income, gains, or losses of the insurer.
Source: SL 1966, ch 111, ch 6, §36 (3); SL 1967, ch 131; SDCL, §58-28-3; SL 1971, ch 266, §1 (1).