{"data":{"id":"us-sd/sdcl-3-13-57","jurisdiction":"us-sd","citation":"SDCL § 3-13-57","heading":"Roth contribution program--Authorization--Definition--Promulgation of rules.","body":"The board may establish a designated Roth contribution program within the deferred compensation plan. For purposes of this section, a \"designated Roth contribution\" means an elective salary deferral that is:\n(1) Designated irrevocably by the participant at the time of the deferred election as a designated Roth contribution that is being made in lieu of all or a portion of the pre-tax elective deferrals the participant is otherwise eligible to make under the plan; and\n(2) Treated by the employer as includable in the participant's income at the time the participant would have received that amount in compensation if the participant had not made a deferred election.\nThe board may promulgate rules, pursuant to chapter 1-26, relating to distributions, conversions, transfers, rollovers, and limitations with regard to the designated Roth contribution program in accordance with federal law.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-57","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"675b20aa2ec2bc0b11f3b3e2029e5eaff0ae7778d0d6485928b87fa4a73b25c8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-56.9","next":"us-sd/sdcl-3-13-57.1"},"notice":"GroundRules: Original legal text. Not legal advice."}