There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 3 PUBLIC OFFICERS AND EMPLOYEES
Chapter 12. South Dakota Retirement System
§3-12-195 Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.
SD Codified L § 3-12-195 (through 2011) What's This?
3-12-195. Contract purchases and benefit payments deemed qualified plan distributed annuity contracts. Supplemental pension contract purchases and supplemental pension benefit payments administered pursuant to the provisions of §§ 3-12-189 to 3-12-198, inclusive, are considered to be qualified plan distributed annuity contracts under Internal Revenue Service Treasury Regulation 1.402(c)-2, as amended through January 1, 2008.
Source: SL 2008, ch 24, § 8.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
