South Dakota Statutes
§ 3-12C-1507 — Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.
South Dakota § 3-12C-1507
This text of South Dakota § 3-12C-1507 (Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 3-12C-1507 (2026).
Text
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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Legislative History
SL 2008, ch 24, § 8; SL 2016, ch 31, § 33; SDCL §
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-1507, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1507.