{"data":{"id":"us-sd/sdcl-3-12c-1507","jurisdiction":"us-sd","citation":"SDCL § 3-12C-1507","heading":"Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.","body":"Supplemental pension contract purchases and supplemental pension benefit payments administered pursuant to the provisions of §§ 3-12C-1501 to 3-12C-1510, inclusive, are considered to be qualified plan distributed annuity contracts under Internal Revenue Service Treasury Regulation 1.402(c)-2.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM"],"source_url":"https://sdlegislature.gov/Statutes/3-12C-1507","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6627964c20a6ab3e8e308bf241432a969f090d30f99505e83811389c47f2ce28","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-12c-1506","next":"us-sd/sdcl-3-12c-1507.1"},"notice":"GroundRules: Original legal text. Not legal advice."}