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

SDCL § 3-12C-1802: Definition of qualified benefit preservation arrangement.

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Where this section sits in the code
  1. TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
  2. CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM

For purposes of §§ 3-12C-1801 to 3-12C-1817, inclusive, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in § 3-12C-1803.

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

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