{"data":{"id":"us-sd/sdcl-3-13a-23.4","jurisdiction":"us-sd","citation":"SDCL § 3-13A-23.4","heading":"Required minimum distributions--Reasonable and made in good faith.","body":"Notwithstanding the provisions of §§ 3-13A-23 to 3-13A-23.1, inclusive, or the provisions of the 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 3-13A. SOUTH DAKOTA SPECIAL PAY RETIREMENT PROGRAM"],"source_url":"https://sdlegislature.gov/Statutes/3-13A-23.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"938eb7261e6cdeff61cb7c3007e79ebda947edfe5a45b300e5caad1ce943ba8a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13a-23.3","next":"us-sd/sdcl-3-13a-23.5"},"notice":"GroundRules: Original legal text. Not legal advice."}