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2021 South Dakota Codified Laws
Title 3 - Public Officers and Employees
Chapter 12C - South Dakota Retirement System
Section 3-12C-1802 - Qualified benefit preservation arrangement--Definition.
Universal Citation: SD Codified L § 3-12C-1802 (2021)
3-12C-1802 . Qualified benefit preservation arrangement--Definition.
For the purposes of this part, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in §3-12C-1803.
Source: SL 2020, ch 14, § 2.
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