{"data":{"id":"us-sd/sdcl-3-13-66","jurisdiction":"us-sd","citation":"SDCL § 3-13-66","heading":"Catch up--Alternative.","body":"Effective for any year that a participant attains age fifty years or older, or attains the age set forth in § 414(v)(2)(E) of the Internal Revenue Code, the participant may make an additional elective deferral equal to the applicable dollar amount associated with a particular year, pursuant to § 414(v)(2)(B) of the Internal Revenue Code, as indexed after December 31, 2006, pursuant to § 414(v)(2)(C) of the Internal Revenue Code, in addition to the participant's maximum deferral under § 3-13-56.5.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-66","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bf009eaf9bb56f439ab25e6d6435d7aa80b8aacfb833cfefeb190361667062ea","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-65","next":"us-sd/sdcl-3-13-67"},"notice":"GroundRules: Original legal text. Not legal advice."}