{"data":{"id":"us-sd/sdcl-3-13c-6","jurisdiction":"us-sd","citation":"SDCL § 3-13C-6","heading":"Eligible retirement plan--Determination.","body":"For purposes of this chapter, an eligible retirement plan is an eligible plan under 26 U.S.C. § 457(b) maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state and that agrees to separately account for amounts transferred into that plan from this plan, a traditional individual retirement account, a Roth individual retirement account, an annuity plan described in 26 U.S.C. § 403(a), an annuity contract described in 26 U.S.C. § 403(b), or a qualified plan described in 26 U.S.C. § 401(a), accepting the distributee's eligible rollover distribution. The definition of eligible retirement plan also applies if a distribution is made to a surviving spouse, or to a spouse or former spouse who is the alternate payee under a qualified domestic relations order, as defined in 26 U.S.C. § 414(p).","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-13C. DEPARTMENT OF LABOR AND REGULATION EMPLOYEE RETIREMENT"],"source_url":"https://sdlegislature.gov/Statutes/3-13C-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d5b246b22ebfb6d09140fdc5fb1871896d88f178ecc9aeb889da9ebae31c02cd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-13c-5","next":"us-sd/sdcl-3-13c-7"},"notice":"GroundRules: Original legal text. Not legal advice."}