South Dakota § 3-13-61 Required minimum distributions--Reasonable and made in good faith.

South Dakota Statutes

§ 3-13-61 — Required minimum distributions--Reasonable and made in good faith.

South Dakota § 3-13-61

Title 3PUBLIC OFFICERS AND EMPLOYEES

Ch. 3-12BDEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES

This text of South Dakota § 3-13-61 (Required minimum distributions--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 § 3-13-61 (2026).

Text

Notwithstanding the provisions of §§ 3-13-58 to 3-13-60 , 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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