Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
-- Look-back periods. The department shall use the following look-back periods when determining whether an asset was transferred for less than fair market value: (1) The look-back period extends back to the date 60 months before the first date on which the individual is institutionalized and applies for long-term care assistance; and (2) If the asset was transferred to a trust or similar legal device, the look-back period extends back to the date 60 months before the first date the individual is institutionalized and applies for long-term care assistance.
Source: 33 SDR 44, effective August 31, 2006; 41 SDR 93, effective December 3, 2014.