SDCL § 58-29B-106: Treatment of late claims not covered by § 58-29B-104.

The liquidator may consider any claim filed late which is not covered by § 58-29B-104, and permit it to receive distributions which are subsequently declared on any claims of the same or lower priority if the payment does not prejudice the orderly administration of the liquidation. The late filing claimant shall receive, at each distribution, the same percentage of the amount allowed on his claim as is then being paid to claimants of any lower priority. This shall continue until his claim has been paid in full.