SDCL § 3-13-72: Establishment of accounts--Specified contributions--Recordkeeping.
Where this section sits in the code
- TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
- CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
No contributions other than a designated Roth contribution and a properly attributable investment return may be credited to a participant's designated Roth account. The plan must maintain separate recordkeeping for each designated Roth account and must record the year that the participant first made a designated Roth contribution.
Collected 2026-09-03T15:18:56Z. Source file · JSON