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

SDCL § 3-13C-13.4: Required minimum distributions--Reasonable and made in good faith.

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Where this section sits in the code
  1. TITLE 3. PUBLIC OFFICERS AND EMPLOYEES
  2. CHAPTER 3-13C. DEPARTMENT OF LABOR AND REGULATION EMPLOYEE RETIREMENT

Notwithstanding the other provisions of §§ 3-13C-13 to 3-13C-13.3, 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

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