S.D. Codified Laws § 3-13C-13.4

Required minimum distributions--Reasonable and made in good faith

Last amended: 2021Year: 2025Length: 54 wordsOfficial source
Notwithstanding the other provisions of §§ 3-13C-13 to 3-13C-13 .3, inclusive, or the provisions of United States 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, § 24.
S.D. Codified Laws § 3-13C-13.4: Required minimum distributions--Reasonable and made in good faith | Justis AI