{"data":{"id":"us-sd/sdcl-3-13a-5","jurisdiction":"us-sd","citation":"SDCL § 3-13A-5","heading":"Transfer of special pay to fund upon termination of employment--Contribution limit.","body":"Upon a participant's termination of employment, the participating unit shall transmit the gross amount of the participant's special pay to the fund. However, except to the extent permitted under § 414(v) of the code, if applicable, a contribution allocated to a participant's account under the program may not exceed the limitation for defined contribution plans pursuant to § 415(c)(1)(A) of the code, or one hundred percent of the participant's compensation, as identified in § 415(c)(3) of the code for the calendar year. For the purposes of the limitations under this section, all of the defined contribution plans of a participant's employer, whether terminated or current, shall be treated as a single defined contribution plan.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13A. SOUTH DAKOTA SPECIAL PAY RETIREMENT PROGRAM"],"source_url":"https://sdlegislature.gov/Statutes/3-13A-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"55e3725d30fb7ba85be615424feb09b6ab59eca61af9bfac9be1ad305e32c025","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-3-13a-4","next":"us-sd/sdcl-3-13a-5.1"},"notice":"GroundRules: Original legal text. Not legal advice."}