{"data":{"id":"us-sd/sdcl-3-13-57.1","jurisdiction":"us-sd","citation":"SDCL § 3-13-57.1","heading":"Roth contribution program--Contributions are deferrals.","body":"Except as otherwise provided, a designated Roth contribution is treated as deferred compensation for all purposes under the plan.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-57.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bc2e7bcb05e7283cff6f3d415a8dd72e67ff85b0da3d80bf78852ddbe6634ef2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-57","next":"us-sd/sdcl-3-13-57.2"},"notice":"GroundRules: Original legal text. Not legal advice."}