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

South Dakota Statutes

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

South Dakota § 3-13-88

Title 3PUBLIC OFFICERS AND EMPLOYEES

Ch. 3-12BDEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES

This text of South Dakota § 3-13-88 (Trustee-to-trustee transfer--Credited service in governmental defined benefit retirement plan.) 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 § 3-13-88 (2026).

Text

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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