SDCL § 3-12C-1905: Reasonable and made in good faith.
Where this section sits in the code
- TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
- CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM
Notwithstanding the other provisions of §§ 3-12C-1901 to 3-12C-1904, inclusive, or the provisions of United States Treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section.
Collected 2026-09-03T15:18:56Z. Source file · JSON