A reference in the plan to rights under the plan shall be construed as a reference to rights also under any other instrument, trust agreement, or insurance or annuity contract created or entered into to effect the purposes of the plan.
S.D. Admin. R. 20:16:17:35
General Authority: SDCL 3-12C-1647.
Law Implemented: SDCL 3-12C-1643, 3-12C-1644.