South Dakota Statutes
§ 3-12C-1507 — Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.
Supplemental pension contract purchases and supplemental pension benefit payments administered pursuant to the provisions of §§ 3-12C-1501 to 3-12C-1510 , inclusive, are considered to be qualified plan distributed annuity contracts under Internal Revenue Service Treasury Regulation 1.402(c)-2.
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South Dakota § 3-12C-1507 (Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2008, ch 24, § 8; SL 2016, ch 31, § 33; SDCL §