South Dakota Statutes
§ 3-12C-1508 — Minimum distribution rules--Annual benefit limitations.
South Dakota § 3-12C-1508
This text of South Dakota § 3-12C-1508 (Minimum distribution rules--Annual benefit limitations.) 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-1508 (2026).
Text
Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of § 415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817 , inclusive.
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Legislative History
SL 2008, ch 24, § 9; SL 2013, ch 20, § 15; SDCL § 3-12-196; SL 2019, ch 22, § 1; SL 2021, ch 28, § 1.
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-1508, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1508.