South Dakota · Statutes
Chapter 13
75 sections
75 sections
- S.D. Codified Laws § 3-13-49State deferred compensation plan--Agreements in writing--Administrative charge--Amounts deferred remitted to state deferred compensation fund
- S.D. Codified Laws § 3-13-49.1Political subdivisions
- S.D. Codified Laws § 3-13-50Administration of plan--Hiring and remuneration of additional employees
- S.D. Codified Laws § 3-13-51.1Investment of funds--Investment officer as fiduciary
- S.D. Codified Laws § 3-13-51.2Executive director and investment officer to execute necessary agreements
- S.D. Codified Laws § 3-13-51.3Default designation of new investment selection upon termination of participant's contract
- S.D. Codified Laws § 3-13-52Limitation of liability to participants
- S.D. Codified Laws § 3-13-53Deferred compensation fund
- S.D. Codified Laws § 3-13-54Promulgation of rules--Limitation on availability of accumulated deferred compensation to participant--Exception
- S.D. Codified Laws § 3-13-553-13-55. Definition of terms
- S.D. Codified Laws § 3-13-56Automatic enrollment feature
- S.D. Codified Laws § 3-13-56.1Enrollment--Effective date--Deferral
- S.D. Codified Laws § 3-13-56.2Enrollment--Form
- S.D. Codified Laws § 3-13-56.3Enrollment--Modification
- S.D. Codified Laws § 3-13-56.4Minimum deferral
- S.D. Codified Laws § 3-13-56.5Maximum deferral
- S.D. Codified Laws § 3-13-56.6Employer contribution--System contribution--Vesting
- S.D. Codified Laws § 3-13-56.7Ceasing of deferrals
- S.D. Codified Laws § 3-13-56.8Designation of beneficiary--Distribution on death
- S.D. Codified Laws § 3-13-56.9Political subdivision--Deferred compensation plan as principal retirement plan limited
- S.D. Codified Laws § 3-13-57Roth contribution program--Authorization--Definition--Promulgation of rules
- S.D. Codified Laws § 3-13-57.1Roth contribution program--Contributions are deferrals
- S.D. Codified Laws § 3-13-57.2Roth contribution program--Allowed contributions--Limits
- S.D. Codified Laws § 3-13-57.3Roth contribution program--Political subdivision participation
- S.D. Codified Laws § 3-13-57.4Roth contribution program--Employee eligibility
- S.D. Codified Laws § 3-13-58Required minimum distributions--General rule
- S.D. Codified Laws § 3-13-59Required minimum distributions--Participant's death after distributions begun
- S.D. Codified Laws § 3-13-60Required minimum distributions--Participant's death before 2022 and distributions
- S.D. Codified Laws § 3-13-61Required minimum distributions--Reasonable and made in good faith
- S.D. Codified Laws § 3-13-623-13-62. Required minimum distributions--Participant's death after 2021
- S.D. Codified Laws § 3-13-63Required minimum distributions--Waiver of 2020
- S.D. Codified Laws § 3-13-64Unforeseeable emergency distribution--Participant deferrals cease
- S.D. Codified Laws § 3-13-65Catch up--Maximum deferral
- S.D. Codified Laws § 3-13-66Catch up--Alternative
- S.D. Codified Laws § 3-13-67Catch up--Choice required
- S.D. Codified Laws § 3-13-68Participant rights--Trust
- S.D. Codified Laws § 3-13-69Participant election--Investments
- S.D. Codified Laws § 3-13-70Participant election--Balance transfers--Costs deducted
- S.D. Codified Laws § 3-13-71Establishment of accounts
- S.D. Codified Laws § 3-13-72Establishment of accounts--Specified contributions--Recordkeeping
- S.D. Codified Laws § 3-13-73Allocation of investment return--Accounting date
- S.D. Codified Laws § 3-13-74Valuation of investment
- S.D. Codified Laws § 3-13-75Participant statements
- S.D. Codified Laws § 3-13-76Selection of normal retirement date--Amendment
- S.D. Codified Laws § 3-13-77Severance from employment
- S.D. Codified Laws § 3-13-78Distribution--Conditions
- S.D. Codified Laws § 3-13-79Distribution--Beginning date
- S.D. Codified Laws § 3-13-80Distribution--Form--Election--Period
- S.D. Codified Laws § 3-13-81Distribution--Withdrawal from particular contributions
- S.D. Codified Laws § 3-13-82Immediate distribution--Unforeseeable emergency
- S.D. Codified Laws § 3-13-83Immediate distribution--In-service or involuntary distributions--Conditions--Calculation--Handling of certain involuntary distributions
- S.D. Codified Laws § 3-13-83.1Immediate distribution--In-service distribution--Age requirement--Effect
- S.D. Codified Laws § 3-13-84Distributions deemed reasonable and made in good faith under federal law
- S.D. Codified Laws § 3-13-85Conflict of interest
- S.D. Codified Laws § 3-13-86Assignment prohibited--Exception
- S.D. Codified Laws § 3-13-87Trustee-to-trustee transfer or rollover permitted--Requirements
- S.D. Codified Laws § 3-13-88Trustee-to-trustee transfer--Credited service in governmental defined benefit retirement plan
- S.D. Codified Laws § 3-13-89Rollover to another plan
- S.D. Codified Laws § 3-13-90In-plan Roth conversion--Irrevocable
- S.D. Codified Laws § 3-13-91Plan assets--Trust
- S.D. Codified Laws § 3-13-92Effective date of change--Late filing
- S.D. Codified Laws § 3-13-93Correction of errors--Excess deferrals
- S.D. Codified Laws § 3-13-94Correction of errors--Payroll error
- S.D. Codified Laws § 3-13-95Automatic enrollment units--Automatic escalation--Decision--Recission of unit’s status--Automatic enrollee’s status
- S.D. Codified Laws § 3-13-96Automatic escalation for participating employers--Automatic enrollment units prior to July 1, 2015
- S.D. Codified Laws § 3-13-97Start of automatic escalation for automatic enrollment unit--Notice required
- S.D. Codified Laws § 3-13-98Automatic enrollment--Participating employer
- S.D. Codified Laws § 3-13-99Automatic enrollment--Nonstate participating employer
- S.D. Codified Laws § 3-13-100Automatic enrollment--Initial deferrals--Election to not participate--Refund--Effect
- S.D. Codified Laws § 3-13-101Automatic enrollment--Automatic escalation--Circumstances for no escalation
- S.D. Codified Laws § 3-13-102Automatic enrollment--Contract
- S.D. Codified Laws § 3-13-103Automatic enrollment--Qualified default investment alternative--Secondary alternative--Liability
- S.D. Codified Laws § 3-13-104Automatic enrollment--Notices required
- S.D. Codified Laws § 3-13-105Automatic enrollment--Automatic escalation--Notice--Election to opt out--Automatic enrollee status
- S.D. Codified Laws § 3-13-106Automatic enrollment--Advance authorization not required