{"data":{"id":"us-sd/sdcl-3-13-71","jurisdiction":"us-sd","citation":"SDCL § 3-13-71","heading":"Establishment of accounts.","body":"An account must be established for each participant's pre-tax contributions. A separate account must be established for each participant's designated Roth contributions. The accounts are the basis for any distribution to the participant or to the participant's beneficiary, surviving spouse, surviving children, or estate, pursuant to § 3-13-56.8.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-71","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ba0b1a66b6ce3a238b465a7d3022b74f449c0d3ae671c6bfb428039d42d813bd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-70","next":"us-sd/sdcl-3-13-72"},"notice":"GroundRules: Original legal text. Not legal advice."}