{"data":{"id":"us-sd/sdcl-3-12c-1904","jurisdiction":"us-sd","citation":"SDCL § 3-12C-1904","heading":"Incidental benefit rule.","body":"The death and disability benefits provided by the system are limited by the incidental benefit rule set forth in § 401(a)(9)(G) of the Internal Revenue Code and Treasury Regulation § 1.401-1(b)(1)(i). As a result, the total death or disability benefits payable may not exceed twenty-five percent of the cost for all of the member's benefits received from the system.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM"],"source_url":"https://sdlegislature.gov/Statutes/3-12C-1904","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bfbef65c5544fc3df9ce3d38160cfab546d654a647402751d6afe6470fb9abfc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-12c-1903","next":"us-sd/sdcl-3-12c-1905"},"notice":"GroundRules: Original legal text. Not legal advice."}