S.D. Admin. R. 20:06:09:17
Information required by any item of Forms A, B, D, E, or F may be incorporated by reference in answer or partial answer to any other item. Information contained in any financial statement, annual report, proxy statement, statement filed with a governmental authority, or any other document may be incorporated by reference in answer or partial answer to any item of Form A, Form B, or Form D, Form E, or Form F if the document or paper is filed as an exhibit to the statement. Excerpts of documents may be filed as exhibits if the documents are extensive. Documents currently on file with the director which were filed within the previous three years need not be attached as exhibits. References to information contained in exhibits or in documents already on file must clearly identify the material and must specifically indicate that the material is to be incorporated by reference in answer to the item. Information may not be incorporated by reference in any instance in which incorporation would render the statement incomplete, unclear, or misleading.
If an item requires a summary or outline of the provisions of any document, a brief statement must be made as to the pertinent provisions of the document. In addition to the statement, the summary or outline may incorporate by reference particular parts of any exhibit or document currently on file with the director which was filed within the previous three years and may be qualified in its entirety by the reference. If two or more documents required to be filed as exhibits are substantially identical in all material respects except as to the parties, the dates of execution, or other details, a copy of only one of the documents may be filed with a schedule identifying the omitted documents and setting forth the material details in which the omitted documents differ from the filed documents.
S.D. Admin. R. 20:06:09:17
General Authority: SDCL 58-5A-70.
Law Implemented: SDCL 58-5A-70.