S.D. Codified Laws § 3-13A-23.4

Required minimum distributions--Reasonable and made in good faith

Year: 2025Length: 52 wordsOfficial source
Notwithstanding the provisions of §§ 3-13A-23 to 3-13A-23 .1, inclusive, or the provisions of the treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section. Source: SL 2021, ch 28, § 17.
S.D. Codified Laws § 3-13A-23.4: Required minimum distributions--Reasonable and made in good faith | Justis AI