South Dakota Statutes
§ 3-12C-1807 — Qualified benefit preservation arrangement--Funding.
South Dakota § 3-12C-1807
This text of South Dakota § 3-12C-1807 (Qualified benefit preservation arrangement--Funding.) 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-1807 (2026).
Text
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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Legislative History
SL 2020, ch 14, § 7.
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-1807, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1807.