Each account shall be maintained separately from each other account under the program. Separate records and accounting shall be maintained for each account for each designated beneficiary.
S.D. Codified Laws § 13-63-17
Accounts to be maintained separately
Source: SL 2001, ch 97, § 17.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.