South Dakota Statutes
§ 3-12C-1905 — Reasonable and made in good faith.
South Dakota § 3-12C-1905
This text of South Dakota § 3-12C-1905 (Reasonable and made in good faith.) 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-1905 (2026).
Text
Notwithstanding the other provisions of §§ 3-12C-1901 to 3-12C-1904 , inclusive, or the provisions of United States Treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section.
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Legislative History
SL 2021, ch 28, § 6.
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-1905, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-1905.