South Dakota Statutes
§ 13-63-14 — Limitations on changing designated beneficiary and rolling over funds.
Changes in designated beneficiaries and rollovers are not permitted if the changes or rollovers would violate either of the following:
(1)Section 13-63-21 relating to excess contributions; or (2) Section 13-63-18 relating to investment choice.
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South Dakota § 13-63-14 (Limitations on changing designated beneficiary and rolling over funds.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2001, ch 97, § 14.