{"data":{"id":"us-sd/sdcl-3-13-61","jurisdiction":"us-sd","citation":"SDCL § 3-13-61","heading":"Required minimum distributions--Reasonable and made in good faith.","body":"Notwithstanding the provisions of §§ 3-13-58 to 3-13-60, inclusive, or the provisions of United States Treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-61","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"64707155a8b1bbab316f1a2e22f2318f96ec2688b14d8e80030631b3ade82d9a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-60","next":"us-sd/sdcl-3-13-62"},"notice":"GroundRules: Original legal text. Not legal advice."}