S.D. Codified Laws § 3-13-61

Required minimum distributions--Reasonable and made in good faith

Year: 2025Length: 53 wordsOfficial source
Notwithstanding the provisions of §§ 3-13-58 to 3-13-60 , 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, § 10.
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