South Dakota Statutes
§ 3-12C-1802 — Definition of qualified benefit preservation arrangement.
South Dakota § 3-12C-1802
This text of South Dakota § 3-12C-1802 (Definition of qualified benefit preservation arrangement.) 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-1802 (2026).
Text
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.
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-1802, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1802.