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·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES

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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