South Dakota Statutes

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

South Dakota § 3-12C-1802
JurisdictionSouth Dakota
Title 3PUBLIC OFFICERS AND EMPLOYEES
Ch. 3-12BSOUTH DAKOTA RETIREMENT SYSTEM

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.

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Bluebook (online)
South Dakota § 3-12C-1802, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1802.