South Dakota Statutes
§ 3-13-72 — Establishment of accounts--Specified contributions--Recordkeeping.
South Dakota § 3-13-72
JurisdictionSouth Dakota
Title 3PUBLIC OFFICERS AND EMPLOYEES
Ch. 3-12BDEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
This text of South Dakota § 3-13-72 (Establishment of accounts--Specified contributions--Recordkeeping.) 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 § 3-13-72 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 2025, ch 27, § 99.
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 3-13-72, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-13-72.