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

SDCL § 3-13-72: Establishment of accounts--Specified contributions--Recordkeeping.

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Where this section sits in the code
  1. TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
  2. 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

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