South Dakota Statutes
§ 3-13-72 — Establishment of accounts--Specified contributions--Recordkeeping.
South Dakota·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
No contributions other than a designated Roth contribution and a properly attributable investment return may be credited to a participant's designated Roth account. The plan must maintain separate recordkeeping for each designated Roth account and must record the year that the participant first made a designated Roth contribution.
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South Dakota § 3-13-72 (Establishment of accounts--Specified contributions--Recordkeeping.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2025, ch 27, § 99.