South Dakota § 3-13-89 Rollover to another plan.

South Dakota Statutes

§ 3-13-89 — Rollover to another plan.

South Dakota § 3-13-89

Title 3PUBLIC OFFICERS AND EMPLOYEES

Ch. 3-12BDEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES

This text of South Dakota § 3-13-89 (Rollover to another 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 § 3-13-89 (2026).

Text

A participant or a participant's surviving spouse may transfer a portion or all of the participant's account by rollover to another plan, which is eligible under § 401, 403(b), 408, 408A, or 457 of the Internal Revenue Code. A participant's beneficiary who is not the participant's surviving spouse may transfer a portion or all of the participant's account by rollover to a plan that is eligible under § 408 or 408A of the Internal Revenue Code.

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A participant or a participant's surviving spouse may transfer a portion or all of the participant's account by rollover to another plan, which is eligible under § 401, 403(b), 408, 408A, or 457 of the Internal Revenue Code. A participant's beneficiary who is not the participant's surviving spouse may transfer a portion or all of the participant's account by rollover to a plan that is eligible under § 408 or 408A of the Internal Revenue Code.