SDCL § 58-25-25: Adjusted reserves restored to net profits or equity.

The aggregate of the amounts set aside in this reserve in any calendar year as adjustments to the insurer's statutory or unearned premium reserve pursuant to § 58-25-24 shall be released from the reserve and restored to net profits, or equity if the additions required by § 58-25-24 reduced equity directly, over a period not exceeding ten years pursuant to the following table:

Year of Addition | Release

Year 1 | Equally over ten years

Year 2 | Equally over nine years

Year 3 | Equally over eight years

Year 4 | Equally over seven years

Year 5 | Equally over six years

Year 6 | Equally over five years

For purposes of this section, year is the calendar year following the year of first application of § 58-25-22.