SDCL § 13-63-23: Account statements--Contents.

The financial institution shall provide statements to each account owner annually within thirty-one days after the twelve-month period to which they relate. The statement must include a minimum of the beginning balance; all contributions made during the preceding twelve-month period; the sum total of contributions made through the end of the period; any interest accrued, penalties charged, and distributions made during the period; the value of the account as of the end of the period; and any other matters that the council requires be reported to the account owner.