Gains and losses from allocated assets credited or charged to separate account

The income, gains, and losses, realized or unrealized, from assets allocated to a separate account shall be credited to or charged against the account, without regard to other income, gains, or losses of the insurer. Source: SL 1966, ch 111 , ch 6, § 36 (3); SL 1967, ch 131 ; SDCL, § 58-28-3; SL 1971, ch 266 , § 1 (1).