South Dakota Statutes

§ 3-12C-1802 — Definition of qualified benefit preservation arrangement.

South Dakota·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B SOUTH DAKOTA RETIREMENT SYSTEM

For purposes of §§ 3-12C-1801 to 3-12C-1817 , inclusive, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in § 3-12C-1803 .

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Legislative History

SL 2020, ch 14, § 2; SL 2025, ch 27, § 73.

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