GroundRules
SDCL § 3-13-61: Required minimum distributions--Reasonable and made in good faith.
Where this section sits in the code
- TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
- CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
Notwithstanding the provisions of §§ 3-13-58 to 3-13-60, 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