South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 3-12C-1507.1: Distributions deemed reasonable and made in good faith under federal law.

Where this section sits in the code

TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM

Any supplemental pension benefit calculation or payment is deemed to be reasonable and made in good faith under § 401(a)(9) of the Internal Revenue Code.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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