South Dakota Statutes
§ 3-12C-1807 — Qualified benefit preservation arrangement--Funding.
The qualified benefit preservation arrangement is, and shall remain, unfunded within the meaning of federal tax laws, and the rights, if any, of any participant to any benefit under the qualified benefit preservation arrangement are limited to those specified in this part.
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South Dakota § 3-12C-1807 (Qualified benefit preservation arrangement--Funding.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2020, ch 14, § 7.