{"data":{"id":"us-sd/sdcl-3-13-72","jurisdiction":"us-sd","citation":"SDCL § 3-13-72","heading":"Establishment of accounts--Specified contributions--Recordkeeping.","body":"No contributions other than a designated Roth contribution and a properly attributable investment return may be credited to a participant's designated Roth account. The plan must maintain separate recordkeeping for each designated Roth account and must record the year that the participant first made a designated Roth contribution.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-72","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b5c10bb6e17f8096877797ce49d40f10ced9d3a62ef8910f28912edddfe63e02","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-71","next":"us-sd/sdcl-3-13-73"},"notice":"GroundRules: Original legal text. Not legal advice."}