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

SDCL § 3-13-57.2: Roth contribution program--Allowed contributions--Limits.

Where this section sits in the code

TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES

A participant may designate that all or a portion of the participant's deferred compensation be treated as a designated Roth contribution. A participant may defer both designated Roth contributions and pre-tax contributions in the same year. The total deferrals may not exceed the annual deferral limit, as provided for in § 457(e)(15)(A) of the Internal Revenue Code.

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

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