South Dakota Statutes

§ 3-13-88 — Trustee-to-trustee transfer--Credited service in governmental defined benefit retirement plan.

South Dakota·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES
For the purpose of acquiring credited service in a qualified governmental defined benefit retirement plan, as identified under § 401(a) and defined in § 414(d) of the Internal Revenue Code, a participant may transfer a portion or all of the participant's account in the plan by trustee-to-trustee transfer to the government defined benefit retirement plan.

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South Dakota § 3-13-88 (Trustee-to-trustee transfer--Credited service in governmental defined benefit retirement plan.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2025, ch 27, § 115.

Nearby Sections

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