GroundRules
SDCL § 3-12C-1508: Minimum distribution rules--Annual benefit limitations.
Where this section sits in the code
- TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
- CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM
Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of § 415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817, inclusive.
Collected 2026-09-03T15:18:56Z. Source file · JSON