S.D. Codified Laws § 58-30-90
Current with legislation signed by the governor on or before 3/6/2024
If an insurance producer establishes a separate account in which to deposit trust funds in order to avoid a commingling of trust funds with the insurance producer's own funds, the insurance producer may deposit and commingle in such account all such funds but the amount of such funds held for each respective other person must be reasonably ascertainable from the records and accounts of the insurance producer.
SDCL 58-30-90