South Dakota Statutes
§ 3-13-71 — Establishment of accounts.
South Dakota·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
An account must be established for each participant's pre-tax contributions. A separate account must be established for each participant's designated Roth contributions. The accounts are the basis for any distribution to the participant or to the participant's beneficiary, surviving spouse, surviving children, or estate, pursuant to § 3-13-56.8 .
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South Dakota § 3-13-71 (Establishment of accounts.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2025, ch 27, § 98.