{"data":{"id":"us-sd/sdcl-3-13-90","jurisdiction":"us-sd","citation":"SDCL § 3-13-90","heading":"In-plan Roth conversion--Irrevocable.","body":"A participant may convert the participant's pre-tax contributions to designated Roth contributions within the plan. The amount of the in-plan Roth conversion is subject to ordinary income taxes in the year of the conversion. Withholding of federal income tax from the conversion amount is prohibited. Once an in-plan Roth conversion is processed, the conversion is irrevocable. The amount of an in-plan Roth conversion must continue to be taken into consideration for mandatory distributions. The plan must establish and maintain separate recordkeeping for any in-plan Roth conversion made within the plan and must record the year that the participant first made a conversion.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13. DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES"],"source_url":"https://sdlegislature.gov/Statutes/3-13-90","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"84f1022ffe1a743f6827296eccd7ef260c118c1428261c54cdc358c9651f8ff2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13-89","next":"us-sd/sdcl-3-13-91"},"notice":"GroundRules: Original legal text. Not legal advice."}