Karen Pollitz
Jennifer Libster
Kevin Lucia
Eliza Bangit
Mila Kofman
Leyland McGann

GEORGETOWN UNIVERSITY
Health Policy Institute

September 2007 

The authors wish to express appreciation to Elizabeth Hadley, Robert Imes, Stephanie Lewis, Lauren Polite, Nadja Ruzica, Jalena Specht, and Nicole Tapay for their work developing the earlier editions of these guides.

The authors also wish to express appreciation to the staff of the South Dakota Division of Insurance and the United States Department of Labor. Their help was invaluable in our research and understanding of South Dakota state and federal law and policy.  Without them, this guide would not have been possible.  However, any mistakes that may appear are our own.