For a plan year beginning in a calendar year after December 31, 2014, any increase in the annual dollar limits that do not result in a multiple of 50 dollars must be rounded to the next lowest multiple of 50 dollars.
S.D. Admin. R. 20:06:56:18
General Authority: SDCL 58-17-87, 58-18-79.
Law Implemented: SDCL 58-17-87, 58-18-79, 58-18-80.