{"data":{"id":"us-sd/sdcl-3-13-57.2","jurisdiction":"us-sd","citation":"SDCL § 3-13-57.2","heading":"Roth contribution program--Allowed contributions--Limits.","body":"A participant may designate that all or a portion of the participant's deferred compensation be treated as a designated Roth contribution. A participant may defer both designated Roth contributions and pre-tax contributions in the same year. The total deferrals may not exceed the annual deferral limit, as provided for in § 457(e)(15)(A) of the Internal Revenue Code.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-57.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"56a3d72ace0286d9ec99afcd9979737d248941638f5d41917188a3d4d93091f8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-57.1","next":"us-sd/sdcl-3-13-57.3"},"notice":"GroundRules: Original legal text. Not legal advice."}